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

European Union Netherlands

Flashback on ECJ cases C-186/89 (Van Tiem) – Granting of building rights on immovable property – Economic activity

25 September 2023

European Union

Comments on ECJ C-442/22: AG CJEU lists conditions for liability for VAT fraud committed by employees

25 September 2023

Poland

Can a buyer deduct VAT based on invoices from a supplier who does not report sales to the tax office?

25 September 2023

Poland

Who is responsible for VAT fraud? We are one step closer to the answer in Poland.

25 September 2023

European Union

Comments on ECJ C-442/22: An employer is not automatically liable for an empty invoice issued by an employee

24 September 2023

European Union Romania

ECJ C-475/23 (Voestalpine Giesserei Linz) – Questions – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions

24 September 2023

European Union

Comments on ECJ C-288/22: When does a member of the company’s management board conduct VAT-taxable activities?

23 September 2023

European Union

Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT

23 September 2023

European Union

Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents

22 September 2023

European Union

ECJ Rules that ‘Hollow Profiles’ Does Not Include Hot-Formed ‘Tube Blanks’ in Customs Code.

22 September 2023

Bulgaria European Union

ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties

22 September 2023

European Union Hungary

Comments on C-426/22: Ruling on refunds of excess input VAT deductions in Hungary

21 September 2023

Belgium European Union

Clarification of VAT treatment of company cars made available to Belgian employees

21 September 2023

European Union Poland

ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

21 September 2023

European Union Romania

New ECJ VAT Case C-576/23 (Elite Games vs. Romania) – No details known yet

21 September 2023

European Union

Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 19, 2023

21 September 2023

European Union

Comments on ECJ C-323/22 (Excise): Illegal removal of a product from a tax warehouse

18 September 2023

Italy

VAT Deduction and Year-End Invoices: Tax Delegation in Conflict with the EU Court?

17 September 2023

European Union

Comments on ECJ C-453/22: If I paid too much VAT to my contractor, I can claim a refund from the tax authorities. But the contractor can’t.

15 September 2023

European Union

Comment on ECJ C-323/22: Excise Duty: Tax Rebate Refused to the Warehousekeeper if the Release from the Suspensive Procedure is Due to an Unlawful Act

15 September 2023

European Union

VAT Deduction and Year-End Invoices: Tax Delegation in Contrast with the EU Court of Justice?

14 September 2023

European Union Germany

ECJ: Reemtsma Claim also Possible in the Event of a Statute of Limitations under Civil Law

14 September 2023

European Union Germany

ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base

14 September 2023

Germany

Leasing of Land including Operating Equipment – Follow-Up Decision of the Federal Fiscal Court is Available

14 September 2023

European Union Germany

Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified

14 September 2023

Poland

Comments on C-90/20: VAT on penalties for lack of parking fees

14 September 2023

Italy

VAT Deduction and End-of-Year Invoices: Fiscal Delegation in Conflict with the EU Court?

14 September 2023

European Union Germany

Comments Reemtsma: Claim possible even if civil law claim is time barred

14 September 2023

European Union

Comments on ECJ C-453/22: Correcting liability of supplies – repayment from suppliers time barred – direct claim to tax authorities

13 September 2023

European Union

European Union: VAT Treatment of Directors’ Remuneration

13 September 2023

European Union

Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption!

12 September 2023

European Union

Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable amount

12 September 2023

European Union

Comments on ECJ C-453/22: Refund of the VAT wrongly charged if VAT can not longer be reclaimed from suppliers

12 September 2023

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

Flashback on ECJ cases C-186/89 (Van Tiem) – Granting of building rights on immovable property – Economic activity

Comments on ECJ C-442/22: AG CJEU lists conditions for liability for VAT fraud committed by employees

Can a buyer deduct VAT based on invoices from a supplier who does not report sales to the tax office?

Who is responsible for VAT fraud? We are one step closer to the answer in Poland.

Comments on ECJ C-442/22: An employer is not automatically liable for an empty invoice issued by an employee

ECJ C-475/23 (Voestalpine Giesserei Linz) – Questions – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions

Comments on ECJ C-288/22: When does a member of the company’s management board conduct VAT-taxable activities?

Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT

Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents

ECJ Rules that ‘Hollow Profiles’ Does Not Include Hot-Formed ‘Tube Blanks’ in Customs Code.

ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties

Comments on C-426/22: Ruling on refunds of excess input VAT deductions in Hungary

Clarification of VAT treatment of company cars made available to Belgian employees

ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

New ECJ VAT Case C-576/23 (Elite Games vs. Romania) – No details known yet

Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 19, 2023

Comments on ECJ C-323/22 (Excise): Illegal removal of a product from a tax warehouse

VAT Deduction and Year-End Invoices: Tax Delegation in Conflict with the EU Court?

Comments on ECJ C-453/22: If I paid too much VAT to my contractor, I can claim a refund from the tax authorities. But the contractor can’t.

Comment on ECJ C-323/22: Excise Duty: Tax Rebate Refused to the Warehousekeeper if the Release from the Suspensive Procedure is Due to an Unlawful Act

VAT Deduction and Year-End Invoices: Tax Delegation in Contrast with the EU Court of Justice?

ECJ: Reemtsma Claim also Possible in the Event of a Statute of Limitations under Civil Law

ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base

Leasing of Land including Operating Equipment – Follow-Up Decision of the Federal Fiscal Court is Available

Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified

Comments on C-90/20: VAT on penalties for lack of parking fees

VAT Deduction and End-of-Year Invoices: Fiscal Delegation in Conflict with the EU Court?

Comments Reemtsma: Claim possible even if civil law claim is time barred

Comments on ECJ C-453/22: Correcting liability of supplies – repayment from suppliers time barred – direct claim to tax authorities

European Union: VAT Treatment of Directors’ Remuneration

Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption!

Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable amount

Comments on ECJ C-453/22: Refund of the VAT wrongly charged if VAT can not longer be reclaimed from suppliers

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