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

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

European Union Romania

New ECJ VAT Case C-527/23 (Weatherford Atlas Gip) – No details known yet

21 August 2023

European Union

Comments on ECJ C-180/22: VAT on Intra-Community Acquisitions counts for margin scheme

21 August 2023

World

IBFD International VAT Monitor – Recent articles

19 August 2023

Netherlands

Authorities provide guidance: VAT on intra-Community acquisition of a work of art

18 August 2023

European Union

Comments on ECJ C-288/22: VAT treatment of activities carried out by a member of a board of directors of a legal person

17 August 2023

European Union

Comments on ECJ C-107/23: Obligation to combat VAT fraud affecting the Union’s financial interests

16 August 2023

European Union

Polish Government seeks annulment of CBAM regulation in European Court of Justice

16 August 2023

European Union

Comments on ECJ C-180/22: Explanation of the tax authorities on VAT in the case of intra-Community acquisition of a work of art

16 August 2023

European Union

CFE Opinion Statement on ECJ Cases Airbnb on accessory tax obligations imposed on digital service providers

12 August 2023

Poland

Poland appealed to the CJEU for two more legal acts, which are part of the Fit for 55 package

10 August 2023

European Union Luxembourg

Additional Guidance From The Luxembourg VAT Authorities On The Provision Of Company Cars

09 August 2023

European Union Spain

Comments on ECJ C-108/22: Need for Harmonisation of the Special VAT Scheme for Travel Agents

09 August 2023

European Union Germany

Comments on ECJ C-180/22 (Mensing II): Application of the margin scheme: VAT paid in respect of the intra-Community acquisition does not reduce the taxable amount

07 August 2023

European Union Finland

Flashback on ECJ cases C-455/98 (Salumets and Others) – VAT due on contraband importation into Community customs territory of ethyl alcohol from non-member countries

07 August 2023

European Union

Special VAT rate for travel agents for accommodation which is resold without ancillary services

06 August 2023

European Union United Kingdom

Flashback on ECJ cases C-3/97 (Goodwin and Unstead) – A supply of counterfeit perfumes is subject to VAT

06 August 2023

European Union India

Can a Group Company Constitute Fixed Establishment? – Decoding the ECJ Ruling

05 August 2023

European Union United Kingdom

Flashback on ECJ cases C-4/94 (BLP Group) – No input VAT deduction on exempt transaction, even if ultimately a taxable transaction is carried out

05 August 2023

European Union

Comments on ECJ C-108/22: VAT Treatment of Travel Agents Supplies of Hotel Accommodation

04 August 2023

Germany

Complete input tax refusal when involved in VAT evasion

03 August 2023

European Union Netherlands

Flashback on ECJ cases C-23/98 (Heerma) – Letting of tangible property is an independent activity

03 August 2023

European Union

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

01 August 2023

European Union

Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation

01 August 2023

European Union

Comments to ECJ C-180/22: ECJ sets out the rules for applying VAT to trade in works of art

31 July 2023

European Union Germany

Flashback on ECJ Cases – C-156/08 (Vollkommer) – Interpretation of VAT Law Allows Addition of Real Estate Transfer Tax

31 July 2023

European Union Luxembourg

VAT Status of Independent Directors

30 July 2023

European Union France

Flashback on ECJ cases C-312/91 (Sofitam) – National rules penalizing VAT offences on imports more severely than those on domestic sales

29 July 2023

European Union

Comments on ECJ C-288/22: Is a Member of the Management Board a VAT Payer? (AG Opinion)

29 July 2023

European Union Luxembourg

Comments to C-288/22: AG opines company directors are not VAT taxable persons

28 July 2023

European Union

Comments on ECJ C-288/22: VAT Treatment of Activities Carried Out by Board Member (AG Opinion)

28 July 2023

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

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

New ECJ VAT Case C-527/23 (Weatherford Atlas Gip) – No details known yet

Comments on ECJ C-180/22: VAT on Intra-Community Acquisitions counts for margin scheme

IBFD International VAT Monitor – Recent articles

Authorities provide guidance: VAT on intra-Community acquisition of a work of art

Comments on ECJ C-288/22: VAT treatment of activities carried out by a member of a board of directors of a legal person

Comments on ECJ C-107/23: Obligation to combat VAT fraud affecting the Union’s financial interests

Polish Government seeks annulment of CBAM regulation in European Court of Justice

Comments on ECJ C-180/22: Explanation of the tax authorities on VAT in the case of intra-Community acquisition of a work of art

CFE Opinion Statement on ECJ Cases Airbnb on accessory tax obligations imposed on digital service providers

Poland appealed to the CJEU for two more legal acts, which are part of the Fit for 55 package

Additional Guidance From The Luxembourg VAT Authorities On The Provision Of Company Cars

Comments on ECJ C-108/22: Need for Harmonisation of the Special VAT Scheme for Travel Agents

Comments on ECJ C-180/22 (Mensing II): Application of the margin scheme: VAT paid in respect of the intra-Community acquisition does not reduce the taxable amount

Flashback on ECJ cases C-455/98 (Salumets and Others) – VAT due on contraband importation into Community customs territory of ethyl alcohol from non-member countries

Special VAT rate for travel agents for accommodation which is resold without ancillary services

Flashback on ECJ cases C-3/97 (Goodwin and Unstead) – A supply of counterfeit perfumes is subject to VAT

Can a Group Company Constitute Fixed Establishment? – Decoding the ECJ Ruling

Flashback on ECJ cases C-4/94 (BLP Group) – No input VAT deduction on exempt transaction, even if ultimately a taxable transaction is carried out

Comments on ECJ C-108/22: VAT Treatment of Travel Agents Supplies of Hotel Accommodation

Complete input tax refusal when involved in VAT evasion

Flashback on ECJ cases C-23/98 (Heerma) – Letting of tangible property is an independent activity

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

Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation

Comments to ECJ C-180/22: ECJ sets out the rules for applying VAT to trade in works of art

Flashback on ECJ Cases – C-156/08 (Vollkommer) – Interpretation of VAT Law Allows Addition of Real Estate Transfer Tax

VAT Status of Independent Directors

Flashback on ECJ cases C-312/91 (Sofitam) – National rules penalizing VAT offences on imports more severely than those on domestic sales

Comments on ECJ C-288/22: Is a Member of the Management Board a VAT Payer? (AG Opinion)

Comments to C-288/22: AG opines company directors are not VAT taxable persons

Comments on ECJ C-288/22: VAT Treatment of Activities Carried Out by Board Member (AG Opinion)

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