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

European Union Romania

ECJ C-475/23 (Voestalpine Giesserei Linz vs. RO) – New ECJ VAT case – No details known yet

27 July 2023

European Union

Comments on ECJ C-288/22: Directors’ fees not subject to VAT according to Advocate Genera

27 July 2023

European Union

Some interesting reading during your summer holiday – European VAT Law as Interpreted by the European Court of Justice

27 July 2023

Poland

The Importance of Recent Amendments to the Polish VAT Act

27 July 2023

European Union Italy

Flashback on ECJ Cases – C-2/08 (Fallimento Olimpiclub) – The principle of res judicata is not always precluded by EU law where the final decision is contrary to EU law

27 July 2023

World

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

27 July 2023

Denmark European Union

Flashback on ECJ cases C-200/90 (Dansk Denkavit and Poulsen Trading) – VAT Directive prohibits a fiscal levy charged on both VAT and other commercial activities and assessed in the same way as VAT

26 July 2023

European Union

Comments on C-344/22: Rules on VAT treatment of spa services provided by municipalities

25 July 2023

European Union Germany

ECJ Customs C-307/23 (G GmbH) – Questions – Must the cost of production of printing templates for labels be added to the transaction value?

25 July 2023

European Union

Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes

25 July 2023

European Union

Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points

25 July 2023

European Union Romania

ECJ C-107/23 (PPU) – Judgment – Obligation to combat VAT fraud affecting the Union’s financial interests

24 July 2023

Denmark European Union

Flashback on ECJ cases C-297/89 (Ryborg) – ‘Normal residence’ corresponds to the permanent centre of interests of the person concerned

23 July 2023

European Union Portugal

ECJ C-399/23 (Osóquim) – New ECJ VAT case – No details known yet

22 July 2023

Bulgaria European Union

ECJ C-429/23 (NARE-BG) – New ECJ VAT case – No details known yet

22 July 2023

European Union

Comments on ECJ C-180/22: VAT inclusion in taxable amount for intra-community transactions

21 July 2023

European Union Germany

Comments on C-180/22: EU Fix Likely To Art VAT Margin Scheme Following ECJ Ruling

21 July 2023

European Union

Comments on ECJ C-344/22: Spa taxes are no longer subject to VAT

21 July 2023

European Union

Comments on ECJ C-180/22: Taxable amount under margin scheme – acquisition of art from another Member State – taxpayer loss

20 July 2023

European Union

Comments on ECJ C-288/22: AG Opinion – Director’s fees – whether subject to VAT – no – taxpayer win

20 July 2023

European Union

Comments on ECJ C-344/22: Spa tax on visitors – whether economic activity – no – taxpayer loss

20 July 2023

European Union

Summary of C-344/22 (Gemeinde A)– Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax

19 July 2023

European Union

Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes

19 July 2023

Belgium European Union

ECJ C-331/23 (Dranken Van Eetvelde) – Questions – Joint liability in case of VAT fraud

19 July 2023

European Union

IBFD (Paid) Article: VAT Consequences of Rewarding Staff with Vouchers

19 July 2023

European Union

Navigating the VAT Treatment of Security Tokens in the EU

18 July 2023

European Union

Comments on ECJ C-615/21: Hungarian practice in imposing VAT assessments EU-proof

17 July 2023

European Union

Comments on ECJ C-180/22: VAT in the Mensing case is part of the taxable amount

17 July 2023

European Union

Comments on ECJ C-288/22: Member of the Executive Board according to AG CJEU not independently economically active

17 July 2023

European Union

Comments on ECJ C-344/22: Free provision of spa facilities no VAT service

17 July 2023

European Union

Comments on ECJ C-615/21: Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings

14 July 2023

European Union Hungary

ECJ C-615/21 (Napfeny Toll) – Judgment – Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings

14 July 2023

Germany

Input VAT deduction by managing holding company (follow-up decision to the ECJ ruling Finanzamt R of 08.09.2022 – C-98/21)

14 July 2023

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

ECJ C-475/23 (Voestalpine Giesserei Linz vs. RO) – New ECJ VAT case – No details known yet

Comments on ECJ C-288/22: Directors’ fees not subject to VAT according to Advocate Genera

Some interesting reading during your summer holiday – European VAT Law as Interpreted by the European Court of Justice

The Importance of Recent Amendments to the Polish VAT Act

Flashback on ECJ Cases – C-2/08 (Fallimento Olimpiclub) – The principle of res judicata is not always precluded by EU law where the final decision is contrary to EU law

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

Flashback on ECJ cases C-200/90 (Dansk Denkavit and Poulsen Trading) – VAT Directive prohibits a fiscal levy charged on both VAT and other commercial activities and assessed in the same way as VAT

Comments on C-344/22: Rules on VAT treatment of spa services provided by municipalities

ECJ Customs C-307/23 (G GmbH) – Questions – Must the cost of production of printing templates for labels be added to the transaction value?

Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes

Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points

ECJ C-107/23 (PPU) – Judgment – Obligation to combat VAT fraud affecting the Union’s financial interests

Flashback on ECJ cases C-297/89 (Ryborg) – ‘Normal residence’ corresponds to the permanent centre of interests of the person concerned

ECJ C-399/23 (Osóquim) – New ECJ VAT case – No details known yet

ECJ C-429/23 (NARE-BG) – New ECJ VAT case – No details known yet

Comments on ECJ C-180/22: VAT inclusion in taxable amount for intra-community transactions

Comments on C-180/22: EU Fix Likely To Art VAT Margin Scheme Following ECJ Ruling

Comments on ECJ C-344/22: Spa taxes are no longer subject to VAT

Comments on ECJ C-180/22: Taxable amount under margin scheme – acquisition of art from another Member State – taxpayer loss

Comments on ECJ C-288/22: AG Opinion – Director’s fees – whether subject to VAT – no – taxpayer win

Comments on ECJ C-344/22: Spa tax on visitors – whether economic activity – no – taxpayer loss

Summary of C-344/22 (Gemeinde A)– Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax

Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes

ECJ C-331/23 (Dranken Van Eetvelde) – Questions – Joint liability in case of VAT fraud

IBFD (Paid) Article: VAT Consequences of Rewarding Staff with Vouchers

Navigating the VAT Treatment of Security Tokens in the EU

Comments on ECJ C-615/21: Hungarian practice in imposing VAT assessments EU-proof

Comments on ECJ C-180/22: VAT in the Mensing case is part of the taxable amount

Comments on ECJ C-288/22: Member of the Executive Board according to AG CJEU not independently economically active

Comments on ECJ C-344/22: Free provision of spa facilities no VAT service

Comments on ECJ C-615/21: Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings

ECJ C-615/21 (Napfeny Toll) – Judgment – Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings

Input VAT deduction by managing holding company (follow-up decision to the ECJ ruling Finanzamt R of 08.09.2022 – C-98/21)

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