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

European Union Finland

ECJ Case C-215/19 (FI vs A Oy) – Questions – Place of supply for colocation services – country of real estate?

16 May 2019

European Union Poland

ECJ C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service

15 May 2019

European Union Hungary

ECJ Cases C-564/15 and C-691/17 – Comments – In case VAT has been wrongly charged instead of the application of the Reverse-Charge mechanism, the customer can not deduct the input VAT. Invoice needs to be corrected!!!

10 May 2019

European Union Poland

ECJ Case C-566/17 (Zwiazek Gmin Zaglebia Miedziowego) – Judgment – Deduction of VAT on out-of-scope transactions

08 May 2019

Czech Republic

ECJ Case C-127/18 (A-PACK CZ sro) – Judgment – Recovery of VAT on bad debt if debtor no longer VAT registered

08 May 2019

European Union Italy

ECJ Case C-712/17 (EN.SA Srl) – Judgment – Refusal of deduction of input tax and VAT zero-rate in case of fictitious actions

08 May 2019

European Union Netherlands

ECJ Case C‑568/17 (Geelen) – Judgment – Live interactive erotic webcam sessions – Place where a service is actually performed

08 May 2019

European Union Portugal

ECJ Case C-692/17 (Paulo Nascimento Consulting) – Opinion – Exemption for transactions relating to the granting, negotiation and management of credit – assignment of a position held in enforcement proceedings for recovery of a debt recognised by a judgment

03 May 2019

European Union Germany

ECJ Case C-42/18 (Cardpoint) – Opinion – VAT exemption for payment services; technical and administrative assistance for cash withdrawals

03 May 2019

European Union

VAT Committee Working Paper 963 – Case C-288-16 – Export exemption – Transport by subcontractors

02 May 2019

European Union

VAT Committee – new info paper – Recent judgments of the CJEU

02 May 2019

European Union France

ECJ C-133/18 (Sea Chefs Cruise Services) – Judgment – ECJ Rules VAT Refund Time Limits Are Not Mandatory

02 May 2019

European Union Poland

ECJ C-224/18 (Budimex) – Judgment – Payment for construction/installation works under ‘formal record of acceptance’; Tax point

02 May 2019

European Union Poland

ECJ Case C-225/18 (Grupa Lotos) – Judgment – VAT deduction on overnight accommodation and catering services

02 May 2019

European Union

ECJ – C-265/18 (LT vs. Jarmuškienė) – Judgment – Two goods supplied as part of same transaction, VAT registration threshold exceeded only for one of those goods

02 May 2019

European Union Slovenia

ECJ Case C-146/19 (SCT vs Slovenia) – Questions – Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps

30 April 2019

European Union

CJEU Judgment: No VAT recovery if reverse charge applies

29 April 2019

United Kingdom

Agency vs. principal: no reference to the CJEU: First-tier Tribunal

26 April 2019

European Union Romania

End of Romanian VAT Evasion Scheme in ECJ Ruling

26 April 2019

European Union Germany

ECJ Case C-47/19 (HA vs Germany) – Questions – Surfing and sailing tuition (by school or university): VAT exempt?

19 April 2019

European Union Sweden

VAT treatment of courses and seminars (CJEU)

14 April 2019

European Union Hungary

ECJ Case C-691/17 (PORR Építési Kft.) – Judgment – Refusal to deduct VAT in case VAT reverse charge is not applied

11 April 2019

European Union Romania

ECJ Case C‑291/18 (Grup Servicii Petroliere SA) – Opinion – Exemption, supply of offshore jackup drilling rigs, Vessel, condition relating to navigation on the high seas

10 April 2019

European Union Poland

ECJ Case C-214/18 (PSM ‘K’) – Judgment – Considering fees to be inclusive of VAT — Principles of neutrality and proportionality

10 April 2019

Belgium European Union

No automatic adjustment of VAT in case of sale and lease back: C-201/18 Mydibel

09 April 2019

Belgium European Union

CJEU finds certain sale and leaseback transactions are outside scope of VAT

09 April 2019

European Union

ECJ on sale-and-leaseback: new and interesting development in VAT

06 April 2019

European Union

Sale and leaseback treated as a composite transaction for input VAT recovery purposes

04 April 2019

European Union Italy

ECJ Case C-94/19 (IT vs San Domenico Vetraria) – Questions – Is secondment of staff without markup subject to VAT?

04 April 2019

European Union United Kingdom

ECJ Case C-77/19 (Kaplan International colleges UK) – Questions – Territorial scope of the cost-sharing groups exemption

04 April 2019

European Union United Kingdom

Various UK VAT cases referred to CJEU

04 April 2019

European Union Portugal

ECJ Case C-42/19 (Sonaecom) – Questions – Input VAT recovery when acquisition does not take place

03 April 2019

European Union Portugal

ECJ Case C-43/19 (Vodafone Portugal) – Questions – Termination fees subject to VAT?

03 April 2019

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

ECJ Case C-215/19 (FI vs A Oy) – Questions – Place of supply for colocation services – country of real estate?

ECJ C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service

ECJ Cases C-564/15 and C-691/17 – Comments – In case VAT has been wrongly charged instead of the application of the Reverse-Charge mechanism, the customer can not deduct the input VAT. Invoice needs to be corrected!!!

ECJ Case C-566/17 (Zwiazek Gmin Zaglebia Miedziowego) – Judgment – Deduction of VAT on out-of-scope transactions

ECJ Case C-127/18 (A-PACK CZ sro) – Judgment – Recovery of VAT on bad debt if debtor no longer VAT registered

ECJ Case C-712/17 (EN.SA Srl) – Judgment – Refusal of deduction of input tax and VAT zero-rate in case of fictitious actions

ECJ Case C‑568/17 (Geelen) – Judgment – Live interactive erotic webcam sessions – Place where a service is actually performed

ECJ Case C-692/17 (Paulo Nascimento Consulting) – Opinion – Exemption for transactions relating to the granting, negotiation and management of credit – assignment of a position held in enforcement proceedings for recovery of a debt recognised by a judgment

ECJ Case C-42/18 (Cardpoint) – Opinion – VAT exemption for payment services; technical and administrative assistance for cash withdrawals

VAT Committee Working Paper 963 – Case C-288-16 – Export exemption – Transport by subcontractors

VAT Committee – new info paper – Recent judgments of the CJEU

ECJ C-133/18 (Sea Chefs Cruise Services) – Judgment – ECJ Rules VAT Refund Time Limits Are Not Mandatory

ECJ C-224/18 (Budimex) – Judgment – Payment for construction/installation works under ‘formal record of acceptance’; Tax point

ECJ Case C-225/18 (Grupa Lotos) – Judgment – VAT deduction on overnight accommodation and catering services

ECJ – C-265/18 (LT vs. Jarmuškienė) – Judgment – Two goods supplied as part of same transaction, VAT registration threshold exceeded only for one of those goods

ECJ Case C-146/19 (SCT vs Slovenia) – Questions – Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps

CJEU Judgment: No VAT recovery if reverse charge applies

Agency vs. principal: no reference to the CJEU: First-tier Tribunal

End of Romanian VAT Evasion Scheme in ECJ Ruling

ECJ Case C-47/19 (HA vs Germany) – Questions – Surfing and sailing tuition (by school or university): VAT exempt?

VAT treatment of courses and seminars (CJEU)

ECJ Case C-691/17 (PORR Építési Kft.) – Judgment – Refusal to deduct VAT in case VAT reverse charge is not applied

ECJ Case C‑291/18 (Grup Servicii Petroliere SA) – Opinion – Exemption, supply of offshore jackup drilling rigs, Vessel, condition relating to navigation on the high seas

ECJ Case C-214/18 (PSM ‘K’) – Judgment – Considering fees to be inclusive of VAT — Principles of neutrality and proportionality

No automatic adjustment of VAT in case of sale and lease back: C-201/18 Mydibel

CJEU finds certain sale and leaseback transactions are outside scope of VAT

ECJ on sale-and-leaseback: new and interesting development in VAT

Sale and leaseback treated as a composite transaction for input VAT recovery purposes

ECJ Case C-94/19 (IT vs San Domenico Vetraria) – Questions – Is secondment of staff without markup subject to VAT?

ECJ Case C-77/19 (Kaplan International colleges UK) – Questions – Territorial scope of the cost-sharing groups exemption

Various UK VAT cases referred to CJEU

ECJ Case C-42/19 (Sonaecom) – Questions – Input VAT recovery when acquisition does not take place

ECJ Case C-43/19 (Vodafone Portugal) – Questions – Termination fees subject to VAT?

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