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‘Go Fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona: ECJ 12 Mar 2015

Judgment – References for a preliminary ruling – VAT – Directive 2006/112/EC – Article 132(1)(g) – Exemption for supplies of services closely linked to welfare and social security work – Concept of ‘bodies recognised as being devoted to social wellbeing’ – Temporary-work agency – Hiring out of qualified care workers – Exemption not allowed Judges: … Continue reading ‘Go Fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona: ECJ 12 Mar 2015

Commission v Netherlands C-22/15: ECJ 25 Feb 2016

ECJ (Judgment) Failure to fulfill obligations – Tax on value added – Directive 2006/112 / EC – Exemptions – Article 132, paragraph 1, sub m) – Services closely associated with sport or physical education – exemption for the leasing of berths and sites for storage of boats for water sports association members through navigation or … Continue reading Commission v Netherlands C-22/15: ECJ 25 Feb 2016

Minister Finansow v MDDP Sp ZOO Akademia Biznesu, Sp. Komandytowa: ECJ 28 Nov 2013

ECJ VAT – Directive 2006/112/EC – Articles 132 to 134 and 168 – Exemptions – Educational services provided on a profit-making basis by bodies governed by private law – Right to deduction C-319/12, [2013] EUECJ C-319/12 Bailii Directive 2006/112/EC 132 133 134 168 European, VAT Updated: 26 November 2021; Ref: scu.518760

Premier Family Martial Arts Llp v Revenue and Customs (Value Added Tax – Private Tuition Exemption): FTTTx 3 Jan 2020

VALUE ADDED TAX – private tuition exemption – whether teaching kickboxing is ‘tuition . . covering school . . education’ – no, because kickboxing is not an activity which is commonly taught at schools or universities in the European Union – however, if it had been, kickboxing would not have been prevented from qualifying for … Continue reading Premier Family Martial Arts Llp v Revenue and Customs (Value Added Tax – Private Tuition Exemption): FTTTx 3 Jan 2020

The Earlsferry Thistle Golf Club v Revenue and Customs: FTTTx 14 Mar 2013

FTTTx VAT – Strike-out Application – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Section 80 VATA 1994 – recourse for a refund of VAT – Council Directive 2006/112/EC Act 132(1) – sport and physical education – non profit making organisations – Refused and claims stood over awaiting ECJ decision. … Continue reading The Earlsferry Thistle Golf Club v Revenue and Customs: FTTTx 14 Mar 2013

Skatteverket v PFC Clinic Ab: ECJ 21 Mar 2013

ECJ VAT – Directive 2006/112/EC – Exemptions – Article 132(1)(b) and (c) – Hospital and medical care and closely related activities – Provision of medical care in the exercise of the medical and paramedical professions – Services consisting in the performance of plastic surgery and cosmetic treatments – Interventions of a purely cosmetic nature based … Continue reading Skatteverket v PFC Clinic Ab: ECJ 21 Mar 2013

Mesto Zamberk v Financni Reditelstvi V Hradci Kralove: ECJ 21 Feb 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Article 132(1)(m) – Exemption – Supply of services closely linked to sport or physical education – Taking part in sporting activities of a non-organised and unsystematic nature – Municipal aquatic park Citations: C-18/12, [2013] EUECJ C-18/12 Links: Bailii Statutes: Directive 2006/112/EC European, VAT Updated: 14 November 2022; … Continue reading Mesto Zamberk v Financni Reditelstvi V Hradci Kralove: ECJ 21 Feb 2013

Future Health Technologies v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 10 Jun 2010

VAT (Taxation) Value added tax – Directive 2006/112/EC – Exemptions – Article 132(1)(b) and (c) – Hospital and medical care and closely related activities – Provision of medical care in the exercise of the medical and paramedical professions – Collection, testing and processing of umbilical cord blood – Storage of stem cells – Possible future … Continue reading Future Health Technologies v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 10 Jun 2010

Commission v Sweden: ECJ 21 Apr 2015

ECJ Judgment – Failure of a Member State to fulfil obligations – Value added tax – Sixth Directive 77/388/EEC – Directive 2006/112/EC – Articles 132(1)(a) and 135(1)(h) – Exemptions – Public postal services – Postage stamps – Directive 97/67/CE Citations: C-114/14, [2015] EUECJ C-114/14, ECLI:EU:C:2015:249 Links: Bailii Jurisdiction: European VAT Updated: 04 July 2022; Ref: … Continue reading Commission v Sweden: ECJ 21 Apr 2015

Termas Sulfurosas De Alcafache: ECJ 13 Jan 2022

Judgment – Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption of hospital and medical care – Closely related activities – Thermal treatment – Amount charged for compiling an individual file including the user’s … Continue reading Termas Sulfurosas De Alcafache: ECJ 13 Jan 2022

TMD Gesellschaft fur transfusionsmedizinische Dienste mbH v Finanzamt Kassel II – Hofgeismar: ECJ 5 Oct 2016

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Exemptions for certain activities in the public interest – Article 132(1)(d) – Supplies of human organs, blood and milk – Scope – Plasma of human blood transformed and used for industrial purposes C-412/15, [2016] EUECJ C-412/15 Bailii European … Continue reading TMD Gesellschaft fur transfusionsmedizinische Dienste mbH v Finanzamt Kassel II – Hofgeismar: ECJ 5 Oct 2016

Idealmed III – Servicos de Saude SA v Autoridade Tributaria e Aduaneira: ECJ 5 Mar 2020

(Value Added Tax (VAT) – Hospital and Medical Care – Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions – Hospital and medical care – Hospital establishments – Services provided under social conditions comparable to those applicable to bodies governed by public law … Continue reading Idealmed III – Servicos de Saude SA v Autoridade Tributaria e Aduaneira: ECJ 5 Mar 2020

HM Revenue and Customs v Brockenhurst College: CA 2 Dec 2015

Application of the exemption from VAT in Article 132(1)(i) of the Principal VAT Directive (2006/112/EC) (formerly Article 13A(1)(i) of the Sixth VAT Directive (77/388/EEC)) to certain supplies made by the respondent College namely: ‘the provision of children’s or young people’s education, school or university education, vocational training or retraining, including the supply of services and … Continue reading HM Revenue and Customs v Brockenhurst College: CA 2 Dec 2015

West of Scotland Colleges Partnership v Revenue and Customs: FTTTx 20 Jun 2014

FTTTx VAT – Cost – saving group exemption – whether exact reimbursement of share of joint expenses – No – Article 132, Council Directive 2006/112/EC and Section 31, Schedule 9 (Group 16) VATA 1994 – Appeal refused. [2014] UKFTT 622 (TC) Bailii VAT Updated: 16 December 2021; Ref: scu.533716

British Printing Industries Federation v Revenue and Customs: FTTTx 4 Feb 2014

FTTTx VAT – exempt services – Value Added Tax Act 1994, Schedule 9, Group 9, item 1(d), note (5) and Article 132(1)(l) of the Principal VAT Directive (2006/112/EC) – employers federation providing services to members in return for annual subscriptions – whether membership subscriptions exempt from VAT – whether ‘trade union’ association – whether primary … Continue reading British Printing Industries Federation v Revenue and Customs: FTTTx 4 Feb 2014

Commissioners for Her Majesty’s Revenue and Customs v The Bridport And West Dorset Golf Club: ECJ 19 Dec 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Exemptions – Article 132(1)(m) – Supply of services closely linked to sport – Access to a golf course – Payment of golf club access charge (‘green fee’) by visiting non-members – Exclusion from the exemption – Article 133(d) – Article 134(b) – Additional income von Danwitz P … Continue reading Commissioners for Her Majesty’s Revenue and Customs v The Bridport And West Dorset Golf Club: ECJ 19 Dec 2013

Balgarska Natsionalna Televizia (VAT – Exemptions – Television Broadcasting Financed Partly From The State Budget – Opinion): ECJ 25 Mar 2021

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Supply of services effected for consideration – Article 132(1)(q) – Exemption – Television broadcasting financed partly from the State . .

Balgarska natsionalna televizia (Judgment): ECJ 16 Sep 2021

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112 / EC – Scope – Article 2 (1) (c) – Provision of services effected against payment – Exclusion of audiovisual media offered to viewers financed by a . .