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

European Union

Deliveries of goods in chain, new outcome of the ECJ

11 July 2019

European Union Latvia

ECJ – C-273/18 (Kursu zeme) – Judgment – VAT recovery in supply chain transaction; VAT fraud presumed but not proven

10 July 2019

European Union Netherlands

ECJ – C‑249/18 (CEVA Freight Holland BV) – Judgment – Customs duties; Adjustment of declaration

10 July 2019

European Union Germany

ECJ Case C-26/18 (Federal Express) – Judgment – Importation; Customs arrangement; Goods moved to other EU country

10 July 2019

European Union

ECJ Case C-316/18 – Comments – No VAT recovery for university’s investment activities

10 July 2019

European Union

VAT treatment of supplies to (offshore) vessels. When are vessels ‘used for navigation on the high seas’?

09 July 2019

European Union United Kingdom

CJEU rules on VAT recovery on managing endowment fund (C-316/18)

09 July 2019

European Union Netherlands

Potential VAT on compensation of damages in the event of premature termination of a lease agreement

08 July 2019

European Union

ECJ Case C-242/18 (UniCredit Leasing) – Comments – Possibility of VAT on compensation in the event of premature termination of a lease agreement

06 July 2019

Bulgaria European Union

VAT refunds when premature termination of lease agreement (CJEU judgment)

06 July 2019

Belgium European Union

EU law, VAT and direct effect, new outcome of the ECJ

06 July 2019

European Union

ECJ Case C-242/18 – Comments – VAT recovery on termination of contracts and non-payments, new ECJ outcome

04 July 2019

European Union United Kingdom

ECJ Case C-316/18 (Cambridge) – Judgment – VAT treatment of fund management activities

04 July 2019

Bulgaria European Union

ECJ Case C-242/18 (UniCredit Leasing) – Judgment – VAT recovery in cases of default and compensations for termination of contracts

03 July 2019

European Union Germany

BFH asks CJEU to rule on scope of VAT exemption for commercial education services

28 June 2019

Belgium European Union

ECJ Case C-591/17 – Comments – Belgium must apply VAT exemption more widely

28 June 2019

European Union Netherlands

ECJ Case C-420/18 – Comments Discussion on VAT treatment Supervisory Board member resurfaced after ECJ ruling

28 June 2019

Belgium European Union

ECJ Case C-597/17 (Belgisch Syndicaat van Chiropraxie and Others) – Judgment – No exemption for an operation or treatment of a purely aesthetic nature, VAT Rate

28 June 2019

European Union Hungary

CJEU has concluded that progressive turnover based taxes are not illegal State aid in Hungary

28 June 2019

European Union

Doing business with VAT fraudsters, the ECJ approach

27 June 2019

European Union Germany

ECJ Case C-371/19 (Commission vs. Germany) – Questions – VAT refund to non-resident taxable persons

25 June 2019

European Union

The notion of ‘similar goods’ and the impact of discounts in applying the deductive method of customs valuation

24 June 2019

European Union Netherlands Romania

ECJ Case C-291/18 – Comments – ‘Jackup’ drilling rig does not qualify as a sea-going vessel for VAT

24 June 2019

European Union Romania

ECJ Case C-291/18 – Comments – VAT exemption not applicable to supply of offshore jackup drilling rigs

24 June 2019

European Union Netherlands Romania

ECJ Case C‑291/18 – Comments – 0% VAT rate no longer applicable to offshore jack-up drilling rigs

22 June 2019

European Union United Kingdom

ECJ Case C-235/19 (United Biscuits (Pensions Trustees) Ltd) – Questions – Supplies of pension fund management services; insurance transactions – VAT exempt? More background information

22 June 2019

European Union Romania

ECJ Case C-242/19 (CHEP Equipment Pooling) – Questions – Deemed supply of own goods; cross-border VAT refund (more background information)

22 June 2019

European Union Hungary

ECJ Case C-258/19 (HU vs EUROVIA) – Questions – Input VAT recovery; statute of limitations; dispute causing late invoice

22 June 2019

European Union Romania

ECJ C-291/18 (Grup Servicii Petroliere SA) – Judgment – No VAT exemption for jackable offshore drilling platforms in the Black Sea

20 June 2019

European Union Latvia

ECJ Case C-1/18 (Orgibalt Riga) – Judgment – Customs value; Similar goods; Price adjustments; Discounts

20 June 2019

European Union Netherlands

ECJ Case C-420/18 – Comments – Supervisory Board Member of a foundation no VAT entrepreneur

20 June 2019

European Union Netherlands

ECJ Case C-420/18 – Comments – VAT entrepreneurship of supervisory board members off the table? Action required!

20 June 2019

European Union United Kingdom

ECJ Case C-231/19 (Blackrock Investment Management) – Comments – VAT treatment of management services

19 June 2019

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

Deliveries of goods in chain, new outcome of the ECJ

ECJ – C-273/18 (Kursu zeme) – Judgment – VAT recovery in supply chain transaction; VAT fraud presumed but not proven

ECJ – C‑249/18 (CEVA Freight Holland BV) – Judgment – Customs duties; Adjustment of declaration

ECJ Case C-26/18 (Federal Express) – Judgment – Importation; Customs arrangement; Goods moved to other EU country

ECJ Case C-316/18 – Comments – No VAT recovery for university’s investment activities

VAT treatment of supplies to (offshore) vessels. When are vessels ‘used for navigation on the high seas’?

CJEU rules on VAT recovery on managing endowment fund (C-316/18)

Potential VAT on compensation of damages in the event of premature termination of a lease agreement

ECJ Case C-242/18 (UniCredit Leasing) – Comments – Possibility of VAT on compensation in the event of premature termination of a lease agreement

VAT refunds when premature termination of lease agreement (CJEU judgment)

EU law, VAT and direct effect, new outcome of the ECJ

ECJ Case C-242/18 – Comments – VAT recovery on termination of contracts and non-payments, new ECJ outcome

ECJ Case C-316/18 (Cambridge) – Judgment – VAT treatment of fund management activities

ECJ Case C-242/18 (UniCredit Leasing) – Judgment – VAT recovery in cases of default and compensations for termination of contracts

BFH asks CJEU to rule on scope of VAT exemption for commercial education services

ECJ Case C-591/17 – Comments – Belgium must apply VAT exemption more widely

ECJ Case C-420/18 – Comments Discussion on VAT treatment Supervisory Board member resurfaced after ECJ ruling

ECJ Case C-597/17 (Belgisch Syndicaat van Chiropraxie and Others) – Judgment – No exemption for an operation or treatment of a purely aesthetic nature, VAT Rate

CJEU has concluded that progressive turnover based taxes are not illegal State aid in Hungary

Doing business with VAT fraudsters, the ECJ approach

ECJ Case C-371/19 (Commission vs. Germany) – Questions – VAT refund to non-resident taxable persons

The notion of ‘similar goods’ and the impact of discounts in applying the deductive method of customs valuation

ECJ Case C-291/18 – Comments – ‘Jackup’ drilling rig does not qualify as a sea-going vessel for VAT

ECJ Case C-291/18 – Comments – VAT exemption not applicable to supply of offshore jackup drilling rigs

ECJ Case C‑291/18 – Comments – 0% VAT rate no longer applicable to offshore jack-up drilling rigs

ECJ Case C-235/19 (United Biscuits (Pensions Trustees) Ltd) – Questions – Supplies of pension fund management services; insurance transactions – VAT exempt? More background information

ECJ Case C-242/19 (CHEP Equipment Pooling) – Questions – Deemed supply of own goods; cross-border VAT refund (more background information)

ECJ Case C-258/19 (HU vs EUROVIA) – Questions – Input VAT recovery; statute of limitations; dispute causing late invoice

ECJ C-291/18 (Grup Servicii Petroliere SA) – Judgment – No VAT exemption for jackable offshore drilling platforms in the Black Sea

ECJ Case C-1/18 (Orgibalt Riga) – Judgment – Customs value; Similar goods; Price adjustments; Discounts

ECJ Case C-420/18 – Comments – Supervisory Board Member of a foundation no VAT entrepreneur

ECJ Case C-420/18 – Comments – VAT entrepreneurship of supervisory board members off the table? Action required!

ECJ Case C-231/19 (Blackrock Investment Management) – Comments – VAT treatment of management services

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