Tag - ECJ (European Court of Justice) / General Court

Denmark European Union

ECJ case C-71/18 – Comments – Danish tax authority must treat transfer of land as VAT exempt

10 September 2019

Denmark European Union

ECJ rules transfer of land with an old building is VAT-exempt

09 September 2019

European Union

ECJ cases on the sale of land with the building intended to be demolished

09 September 2019

European Union

EU VAT Committee – Minutes of the 113th meeting compared to Guidelines

05 September 2019

European Union France

ECJ Case C-145/18 (Photographiques) – Judgment – Reduced VAT rate; works of art; photographs

05 September 2019

European Union

July infringements package: key decisions

05 September 2019

Denmark European Union

ECJ Case C-71/18 (KPC Herning) – Judgment – Transfer of land; VAT exemption if including building, which will be demolished

04 September 2019

European Union Germany

ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Questions – VAT exemption for educational services, Swimming lessons

04 September 2019

European Union

Can the tax authorities challenge the private arrangements? Some comments on the ECJ approach on anti-abuse and VAT

04 September 2019

European Union Germany

ECJ Case C-528/19 (A GmbH) – Questions – Deduction of input tax for construction work on public roads

03 September 2019

European Union Germany

ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler vs DE) – Questions – Right to deduct VAT (newly constructed cafeteria not sold as planned, but exploited by taxpayer)

02 September 2019

European Union

Overview of VAT ECJ judgments and AG opinions in 2019 (status Aug 30, 2019)

30 August 2019

Germany

Guidance on application of ECJ decision – Sjelle Autogenbrug (Case C-471/15)

28 August 2019

European Union

Overview of VAT questions raised to the ECJ in 2019 (status Aug 27, 2019)

27 August 2019

European Union Romania

ECJ – C-108/19 (Krakvet sp. z o.o. sp.k. vs RO) – Question – Distance sales where customer arranges transport

26 August 2019

European Union Romania

ECJ C-10/19 (Wilo Salmson France SAS) – Order – When should input VAT be recovered if no invoice is received?

26 August 2019

Lithuania

ECJ Questions C-312/19 (XT vs LT) – Partnership, termination, who is liable, and to what extent?

26 August 2019

European Union Netherlands

ECJ C-331/19 (X) – Questions – Reduced VAT rate for sex-stimulating drugs, made from ingredients that fit within a normal diet and that have to be taken orally?

23 August 2019

Romania

ECJ C-430/19 (C.F. vs RO) – Questions – Right of defense, access to administrative file, requirement to provide more than the invoice to claim input VAT

23 August 2019

European Union Poland

ECJ C-335/19 E. vs. PL – Questions – Bad debts; insolvency

15 August 2019

European Union Germany

ECJ C-449/19 WEG Tevesstraβe vs DE – Questions – VAT exemption for supplies of heat by owners’ associations for owners

15 August 2019

European Union United Kingdom

ECJ C-459/19 Wellcome Trust Ltd vs UK – Questions – place of supply of investment management services

15 August 2019

European Union

Basic features of the European VAT according to the ECJ case-law

07 August 2019

European Union Germany

ECJ Case C-346/19 (Y GmbH) – Questions – VAT refunds to non-resident taxable persons; content of application; invoice number

06 August 2019

European Union

ECJ Case C-235/18 (Vega International) – Comments – Provision of fuel card scheme can qualify as VAT exempt pre-financing activity

01 August 2019

European Union Finland

Finnish tax authorities recently referred an important case to the ECJ impacting the scope of services related to immovable property.

01 August 2019

European Union

European Commission’s general report on infringement actions in 2018 and country specific and EU wide enforcement statistics

01 August 2019

European Union Germany

ECJ Case C-388/18 (“B”) – Judgement – VAT Margin scheme and Small entrepreneur scheme

31 July 2019

European Union Germany

Commission refers Germany to the Court for its failure to apply EU rules on VAT for farmers

26 July 2019

European Union

Determination of customs value when using the unit price of similar goods

25 July 2019

European Union United Kingdom

Recovery of VAT on investment management services

24 July 2019

Belgium European Union

ECJ Case C-405/19 (X Aannemingen Bvba) – Questions – VAT exemption immovable property; Input VAT deduction

15 July 2019

Belgium European Union

ECJ Case C-400/18 (Infohos) – Opinion – VAT exemption on IT services provided by hospital

12 July 2019

Tag - ECJ (European Court of Justice) / General Court

ECJ case C-71/18 – Comments – Danish tax authority must treat transfer of land as VAT exempt

ECJ rules transfer of land with an old building is VAT-exempt

ECJ cases on the sale of land with the building intended to be demolished

EU VAT Committee – Minutes of the 113th meeting compared to Guidelines

ECJ Case C-145/18 (Photographiques) – Judgment – Reduced VAT rate; works of art; photographs

July infringements package: key decisions

ECJ Case C-71/18 (KPC Herning) – Judgment – Transfer of land; VAT exemption if including building, which will be demolished

ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Questions – VAT exemption for educational services, Swimming lessons

Can the tax authorities challenge the private arrangements? Some comments on the ECJ approach on anti-abuse and VAT

ECJ Case C-528/19 (A GmbH) – Questions – Deduction of input tax for construction work on public roads

ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler vs DE) – Questions – Right to deduct VAT (newly constructed cafeteria not sold as planned, but exploited by taxpayer)

Overview of VAT ECJ judgments and AG opinions in 2019 (status Aug 30, 2019)

Guidance on application of ECJ decision – Sjelle Autogenbrug (Case C-471/15)

Overview of VAT questions raised to the ECJ in 2019 (status Aug 27, 2019)

ECJ – C-108/19 (Krakvet sp. z o.o. sp.k. vs RO) – Question – Distance sales where customer arranges transport

ECJ C-10/19 (Wilo Salmson France SAS) – Order – When should input VAT be recovered if no invoice is received?

ECJ Questions C-312/19 (XT vs LT) – Partnership, termination, who is liable, and to what extent?

ECJ C-331/19 (X) – Questions – Reduced VAT rate for sex-stimulating drugs, made from ingredients that fit within a normal diet and that have to be taken orally?

ECJ C-430/19 (C.F. vs RO) – Questions – Right of defense, access to administrative file, requirement to provide more than the invoice to claim input VAT

ECJ C-335/19 E. vs. PL – Questions – Bad debts; insolvency

ECJ C-449/19 WEG Tevesstraβe vs DE – Questions – VAT exemption for supplies of heat by owners’ associations for owners

ECJ C-459/19 Wellcome Trust Ltd vs UK – Questions – place of supply of investment management services

Basic features of the European VAT according to the ECJ case-law

ECJ Case C-346/19 (Y GmbH) – Questions – VAT refunds to non-resident taxable persons; content of application; invoice number

ECJ Case C-235/18 (Vega International) – Comments – Provision of fuel card scheme can qualify as VAT exempt pre-financing activity

Finnish tax authorities recently referred an important case to the ECJ impacting the scope of services related to immovable property.

European Commission’s general report on infringement actions in 2018 and country specific and EU wide enforcement statistics

ECJ Case C-388/18 (“B”) – Judgement – VAT Margin scheme and Small entrepreneur scheme

Commission refers Germany to the Court for its failure to apply EU rules on VAT for farmers

Determination of customs value when using the unit price of similar goods

Recovery of VAT on investment management services

ECJ Case C-405/19 (X Aannemingen Bvba) – Questions – VAT exemption immovable property; Input VAT deduction

ECJ Case C-400/18 (Infohos) – Opinion – VAT exemption on IT services provided by hospital

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