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

European Union

Comments on ECJ C-433/22: AG CJEU concludes on application of reduced VAT rate for home renovation

11 September 2023

European Union

Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods

10 September 2023

Bulgaria European Union

ECJ C-429/23 (NARE-BG) – Questions – Right to deduct input VAT for supplies received before their registration under national law during COVID-19

09 September 2023

Germany

ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not reduce the Taxable Amount

09 September 2023

European Union

This Week’s VAT Court Calendar

09 September 2023

European Union

Comments on ECJ C-461/21: Transport upon import: Court of Justice demands proof of exemption!

08 September 2023

European Union

Comments on ECJ C-127/22: Goods written off. Do I have to adjust the VAT?

08 September 2023

European Union

Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG

08 September 2023

European Union

Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law

08 September 2023

European Union

Comments on ECJ C-288/22: VAT status of company directors: insights from the “TP” case

08 September 2023

European Union

Comments on ECJ C-516/21: VAT exemption. Permanently installed equipment and machinery in context of leasing an agricultural building

07 September 2023

Bulgaria European Union

ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable

07 September 2023

European Union Portugal

ECJ C-433/22 (HPA – Construções) – AG Opinion – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings

07 September 2023

European Union Germany

ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed

07 September 2023

European Union Romania

ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available

07 September 2023

European Union

Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 2023

06 September 2023

European Union

The diffuse boundaries of VAT entrepreneurship

06 September 2023

European Union

Comments on ECJ C-690/22: The VAT issue of an incomplete invoice

05 September 2023

European Union Portugal

Flashback on ECJ cases C-446/98 (Fazenda Pública) – Significant distortion of competition – Criteria can be determined by Ministry of finance if allowed by national constititutionnal order

03 September 2023

European Union

This is what happened in the ECJ (VAT) in August 2023

01 September 2023

European Union

Comments on ECJ C-243/23: Question on extended adjustment period for VAT purposes as it applies to real estate

31 August 2023

European Union

ECJ C-376/23 Customs Questions: Augstākā tiesa Submits Referral on Obligations to Discharge Free Zone Procedure

29 August 2023

European Union

Comments on ECJ C-344/22: Spa facilities by a municipality are not a service for consideration if the tourist tax is not linked to the use of the facilities

28 August 2023

European Union Italy

Flashback on ECJ cases C-4/89 (Comune di Carpaneto Piacentino and others) – Public bodies are taxable persons in activities where they compete with private individuals

28 August 2023

World

IBFD International VAT Monitor – Recent articles

27 August 2023

European Union Hungary

New ECJ VAT Case C-532/23 (Lear Corporation Hungary) – No details known yet

26 August 2023

European Union United Kingdom

Flashback on ECJ cases C-86/99 (Freemans) – Discount obtained at the time the action is performed – Price reduction after the action has taken place

26 August 2023

European Union Germany

Flashback on ECJ cases C-380/99 (Bertelsmann) – The taxable amount for the supply of a bonus in kind includes the delivery cost

26 August 2023

European Union Italy

Medicines for human use – ECJ rules on the notion of “pharmaceutical company”

25 August 2023

European Union

VAT on ICA counts for margin scheme

24 August 2023

European Union France

Composite supplies – French authorities provide indicative list of European case law

24 August 2023

European Union

Comments on ECJ C-232/22: Provision of toll manufacturing services does not create a fixed place of business for the purchaser

23 August 2023

World

Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes

22 August 2023

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

Comments on ECJ C-433/22: AG CJEU concludes on application of reduced VAT rate for home renovation

Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods

ECJ C-429/23 (NARE-BG) – Questions – Right to deduct input VAT for supplies received before their registration under national law during COVID-19

ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not reduce the Taxable Amount

This Week’s VAT Court Calendar

Comments on ECJ C-461/21: Transport upon import: Court of Justice demands proof of exemption!

Comments on ECJ C-127/22: Goods written off. Do I have to adjust the VAT?

Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG

Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law

Comments on ECJ C-288/22: VAT status of company directors: insights from the “TP” case

Comments on ECJ C-516/21: VAT exemption. Permanently installed equipment and machinery in context of leasing an agricultural building

ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable

ECJ C-433/22 (HPA – Construções) – AG Opinion – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings

ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed

ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available

Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 2023

The diffuse boundaries of VAT entrepreneurship

Comments on ECJ C-690/22: The VAT issue of an incomplete invoice

Flashback on ECJ cases C-446/98 (Fazenda Pública) – Significant distortion of competition – Criteria can be determined by Ministry of finance if allowed by national constititutionnal order

This is what happened in the ECJ (VAT) in August 2023

Comments on ECJ C-243/23: Question on extended adjustment period for VAT purposes as it applies to real estate

ECJ C-376/23 Customs Questions: Augstākā tiesa Submits Referral on Obligations to Discharge Free Zone Procedure

Comments on ECJ C-344/22: Spa facilities by a municipality are not a service for consideration if the tourist tax is not linked to the use of the facilities

Flashback on ECJ cases C-4/89 (Comune di Carpaneto Piacentino and others) – Public bodies are taxable persons in activities where they compete with private individuals

IBFD International VAT Monitor – Recent articles

New ECJ VAT Case C-532/23 (Lear Corporation Hungary) – No details known yet

Flashback on ECJ cases C-86/99 (Freemans) – Discount obtained at the time the action is performed – Price reduction after the action has taken place

Flashback on ECJ cases C-380/99 (Bertelsmann) – The taxable amount for the supply of a bonus in kind includes the delivery cost

Medicines for human use – ECJ rules on the notion of “pharmaceutical company”

VAT on ICA counts for margin scheme

Composite supplies – French authorities provide indicative list of European case law

Comments on ECJ C-232/22: Provision of toll manufacturing services does not create a fixed place of business for the purchaser

Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes

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