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

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

European Union

ECJ Case C-42/18 (Cardpoint) – Comments – VAT treatment of outsourced services relating to the operation of ATMs

19 June 2019

European Union

ECJ Case C-77/19 (Kaplan) – Comments – Preliminary questions regarding the cross-border application of the VAT cost sharing exemption

19 June 2019

European Union United Kingdom

ECJ Case C-235/19 (United Biscuits (Pensions Trustees) Ltd) – Comments – Preliminary questions regarding the VAT treatment of insurance management services

19 June 2019

European Union Portugal

ECJ Case C-211/18 (IDEALMED III – Serviços de Saúde, S.A.) – Questions – VAT exemption for private hospital

19 June 2019

European Union Romania

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

18 June 2019

European Union United Kingdom

ECJ Case C-276/19 (Commission v United Kingdom) – Questions – Simplification measures extending zero-rating to certain commodity markets

18 June 2019

Hungary

ECJ Case C-75/18 (Vodafone) – Opinion – Turnover tax other than VAT

17 June 2019

European Union

ECJ Case C-420/18 (IO) – Comments – Possible implications for VAT position of supervisory board members and similar officials

17 June 2019

European Union Netherlands

ECJ Case C-420/18 – Comments – Possible consequences for the VAT position of supervisory directors and similar officers

17 June 2019

European Union Netherlands

ECJ C‑420/18 (IO) – Judgment – Member of Supervisory Board is not a VAT taxable person

14 June 2019

European Union Romania

ECJ Case C-424/19 (Cabinet de avocat UR) – Questions – Are lawyers taxable persons?

13 June 2019

European Union Spain

New outcome of the ECJ on taxes compatible with VAT (Oro Efectivo, case C-185/18)

13 June 2019

European Union Spain

ECJ Case C‑185/18 (Oro Efectivo SL) – Judgment – Transfer tax; Transactions with private individuals; Double taxation; Tax similar to VAT

12 June 2019

Austria European Union

VAT rules for travel agents (EC referral to CJEU)

08 June 2019

Austria European Union

European Commission refers Austria to ECJ for failure to align with VAT rules for travel agents

08 June 2019

European Union

ECJ Case C-126/18 (Dalmandi Mezőgazdasági Zrt.) – Questions – Delayed payment, default interest, non-recoverable part of VAT

06 June 2019

European Union Hungary

ECJ Case C-189/18 (Glencore Agriculture) – Opinion – Influence on tax authorities investigation

06 June 2019

European Union Romania

ECJ C-9/19 (SC Mitliv Exim SRL) – Order – Not admissable – Tax avoidance; prepayment of criminal damages during pre-investigation to reduce penalty term where tax assessments have not been finalized

30 May 2019

European Union Germany

CJEU: VAT treatment of Company cars: Question referred to the Court

28 May 2019

European Union

ECJ Case C-566/17 (ZGZM) Comments – Absence national rules cannot lead to granting VAT recovery right for non-economic activities

27 May 2019

Netherlands

Erotic webcam sessions taxable in Member State service provider

27 May 2019

European Union Latvia

ECJ Case C‑329/18 (SIA Altic) – Opinion – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud

22 May 2019

European Union

ECJ: input VAT recovery on fueling costs confirmed

22 May 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?

21 May 2019

European Union United Kingdom

ECJ Case C-231/19 (UK vs Blackrock Investment Management (UK) Ltd) – Questions – Management services for special investment funds as well as other funds: one service?

21 May 2019

European Union

ECJ: Provision of fuel cards is a VAT exempt financial service

18 May 2019

European Union

ECJ Case C-235/18 (Vega International) – Comments – Rules on recharges for fuel card use: a VAT exempt financial service rather than supply of fuel

18 May 2019

Czech Republic

VAT exemption on export (CJEU Vins case)

17 May 2019

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

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

ECJ Case C-42/18 (Cardpoint) – Comments – VAT treatment of outsourced services relating to the operation of ATMs

ECJ Case C-77/19 (Kaplan) – Comments – Preliminary questions regarding the cross-border application of the VAT cost sharing exemption

ECJ Case C-235/19 (United Biscuits (Pensions Trustees) Ltd) – Comments – Preliminary questions regarding the VAT treatment of insurance management services

ECJ Case C-211/18 (IDEALMED III – Serviços de Saúde, S.A.) – Questions – VAT exemption for private hospital

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

ECJ Case C-276/19 (Commission v United Kingdom) – Questions – Simplification measures extending zero-rating to certain commodity markets

ECJ Case C-75/18 (Vodafone) – Opinion – Turnover tax other than VAT

ECJ Case C-420/18 (IO) – Comments – Possible implications for VAT position of supervisory board members and similar officials

ECJ Case C-420/18 – Comments – Possible consequences for the VAT position of supervisory directors and similar officers

ECJ C‑420/18 (IO) – Judgment – Member of Supervisory Board is not a VAT taxable person

ECJ Case C-424/19 (Cabinet de avocat UR) – Questions – Are lawyers taxable persons?

New outcome of the ECJ on taxes compatible with VAT (Oro Efectivo, case C-185/18)

ECJ Case C‑185/18 (Oro Efectivo SL) – Judgment – Transfer tax; Transactions with private individuals; Double taxation; Tax similar to VAT

VAT rules for travel agents (EC referral to CJEU)

European Commission refers Austria to ECJ for failure to align with VAT rules for travel agents

ECJ Case C-126/18 (Dalmandi Mezőgazdasági Zrt.) – Questions – Delayed payment, default interest, non-recoverable part of VAT

ECJ Case C-189/18 (Glencore Agriculture) – Opinion – Influence on tax authorities investigation

ECJ C-9/19 (SC Mitliv Exim SRL) – Order – Not admissable – Tax avoidance; prepayment of criminal damages during pre-investigation to reduce penalty term where tax assessments have not been finalized

CJEU: VAT treatment of Company cars: Question referred to the Court

ECJ Case C-566/17 (ZGZM) Comments – Absence national rules cannot lead to granting VAT recovery right for non-economic activities

Erotic webcam sessions taxable in Member State service provider

ECJ Case C‑329/18 (SIA Altic) – Opinion – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud

ECJ: input VAT recovery on fueling costs confirmed

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

ECJ Case C-231/19 (UK vs Blackrock Investment Management (UK) Ltd) – Questions – Management services for special investment funds as well as other funds: one service?

ECJ: Provision of fuel cards is a VAT exempt financial service

ECJ Case C-235/18 (Vega International) – Comments – Rules on recharges for fuel card use: a VAT exempt financial service rather than supply of fuel

VAT exemption on export (CJEU Vins case)

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