ECJ Value added tax – Directive 2006/112/EC – Articles 168(a) and 176 – Right to deduction – Expenditure related to the purchase of goods and the supply of services for staff – Staff supplied to the taxable persons claiming the right to deduction but employed by another taxable person Judges: M. Berger, P Citations: C-124/12, … Continue reading AES-3C Maritza East 1 Eood v Direktor Na Direktsia: ECJ 18 Jul 2013
ECJ VAT – Directive 2006/112/EC – Article 168 – Right of deduction – Origin of the right of deduction – Right of a company to deduct the input VAT paid for the acquisition of capital goods not yet brought into use for the company’s business activities Judges: Cunha Rodrigues R Citations: C-153/11, [2012] EUECJ C-153/11 … Continue reading Klub OOD (Vat) v Direktor Na Direktsia: ECJ 22 Mar 2012
ECJ Judgment – Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Article 168 – Right of deduction – Deduction of input VAT on the acquisition or production of capital goods – Recreational path directly intended for use by the public free of charge – Use of the recreational path as a means … Continue reading Sveda UAB v Valstybine mokesciu inspekcija prie Lietuvos Respublikos finansu ministerijos: ECJ 22 Oct 2015
(Opinion) Citations: C-189/18, [2019] EUECJ C-189/18_O Links: Bailii Jurisdiction: European Cited by: Opinion – Glencore Agriculture Hungary ECJ 5-Jun-2019 Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct VAT – Refusal – Fraud – Administration of evidence – Principle of respect for … Continue reading Glencore Agriculture Hungary (Opinion): ECJ 5 Jun 2019
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct VAT – Refusal – Fraud – Administration of evidence – Principle of respect for the rights of the defense – Law to be heard – Access to file – Article 47 of the … Continue reading Glencore Agriculture Hungary: ECJ 5 Jun 2019
This case is concerned with the right of a trader (in this case, Zipvit) to deduct input VAT due or paid by it on supplies of services to it by a supplier (in this case, Royal Mail), so far as those supplies are used for the trader’s own supplies of goods or services to an … Continue reading Zipvit Ltd v Revenue and Customs: SC 1 Apr 2020
ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Articles 203 and 204 – Regulation (EEC) No 2454/93 – Article 859 – External transit procedure – Incurrence of a customs debt – Removal or not from customs supervision – Failure to perform an obligation – Late … Continue reading Skatteministeriet v DSV Road: ECJ 25 Jun 2015
ECJ Taxation – Common System of Value Added Tax : Judgment – Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Dissolution of a company resulting in its removal from the value added tax (VAT) register – Obligation to calculate VAT on available assets and to … Continue reading Wind Inovation 1: ECJ 9 Nov 2017
FTTTx VAT – supply of individually negotiated postal services treated by all parties as exempt from VAT – customer seeking to reclaim input VAT on supply from HMRC – whether services standard rated under Marleasing or Becker – yes – whether VAT was ‘due or paid’ – no – whether HMRC’s exercise of discretion to … Continue reading Zipvit Ltd v Revenue and Customs: FTTTx 3 Jul 2014
UTTC VALUE ADDED TAX – Is the appellant entitled to recover VAT input tax in respect of MailmediaR supplies to it from Royal Mail, notwithstanding that Royal Mail did not in fact pay VAT on those supplies, the parties thought the supplies were exempt and the supplies were shown as VAT exempt in the invoices? … Continue reading Zipvit Ltd v Revenue and Customs: UTTC 27 Jun 2016
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction – Not included … Continue reading Zipvit: ECJ 13 Jan 2022
Citations: [2018] EWCA Civ 1515, [2018] 1 WLR 5729, [2018] STC 1502, [2018] BVC 29, [2018] WLR(D) 404, [2018] STI 1455 Links: Bailii, WLRD Jurisdiction: England and Wales Citing: At FTTTx – Zipvit Ltd v Revenue and Customs FTTTx 3-Jul-2014 FTTTx VAT – supply of individually negotiated postal services treated by all parties as exempt … Continue reading Zipvit Ltd v Revenue and Customs: CA 29 Jun 2018
The court considered the right of a trader to deduct input VAT due or paid by it on supplies of services to it by a supplier (RM), so far as those supplies are used for the trader’s own supplies of goods or services to an ultimate consumer. Z used postal services provided by RM. All … Continue reading Zipvit Ltd v Revenue and Customs (Respondent) (No 2): SC 11 May 2022
Europa VAT Interpretation of Articles 2, 4, 13B(d)(5) and 17 of the Sixth Directive, and of Articles 2, 9, 135(1)(f), 168 and 169 of Directive 2006/112/EC Disposal by a parent company of shares in a subsidiary and of its remaining holding in another company, for the purposes of group restructuring Deductibility of VAT paid on … Continue reading Skatteverket v AB SKF (Taxation): ECJ 12 Feb 2009
Vat – Direct or Indirect Involvement of A Holding Company In The Management of Its Subsidiaries – Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 2, 9 and 168 – Economic activity – Direct or indirect involvement of a holding company in the management of its … Continue reading Marle Participations SARL v Ministre de l’Economie et des Finances,: ECJ 5 Jul 2018
Sixth VAT Directive Articles 2, 4, 13B(d)(5) and 17 Directive 2006/112/EC Articles 2, 9, 135(1)(f) and 168 Disposal by a parent company of a subsidiary and of its holding in a controlled company Scope of VAT Exemption Supplies of services acquired as part of share disposal transactions Deductibility of VAT Judges: P Lindh, P Citations: … Continue reading Skatteverket v AB SKF (Taxation): ECJ 29 Oct 2009
Vat – Principle of Vat Neutrality – Opinion – Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 178, 179 and 273 – Principle of VAT neutrality – Right to deduct input tax – Substantive requirements – Formal requirements – Absence of invoices Citations: … Continue reading Vadan v Agentia Nationala de Administrare Fiscala and Others: ECJ 30 May 2018
ECJ VAT – Directive 2006/112/EC – Articles 168 and 176 – Right of deduction – Condition relating to use of goods and services for the purposes of taxed transactions – Origin of the right to deduct – Motor vehicle leasing contract – Financial leasing contract – Vehicle used by employer to transport free of charge … Continue reading EON Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite: ECJ 16 Feb 2012
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and intended to use money resulting from the receipt of those subsidies to fund … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019
ECJ Common System of Value Added Tax – Deduction of Input Tax – Opinion – Request for a preliminary ruling – Common system of value added tax – Deduction of input tax – Acquisition of capital goods – Allocation of the capital goods where their intended economic use remains uncertain – Original use for a … Continue reading Szef Krajowej Administracji Skarbowej v Gmina Ryjewo: ECJ 19 Apr 2018
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 184 – Deduction of input tax – Adjustment – Immovable property acquired as capital goods – Initial allocation to an activity which does not confer entitlement to deduct input tax and subsequently also to an activity subject … Continue reading Szef Krajowej Administracji Skarbowej v Gmina Ryjewo: ECJ 25 Jul 2018
Taxation – Vat – Principle of Fiscal Neutrality – Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 63, 167, 168, 178 to 180, 182 and 219 – Principle of fiscal neutrality – Right to deduct VAT – Period allowed by national law for exercising that right … Continue reading Biosafe – Industria De Reciclagens v Flexipiso – Pavimentos SA: ECJ 12 Apr 2018
Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 167 and 168 – Right of deduction – Refusal – Tax evasion – Taking of evidence – Stay of proceedings on an administrative complaint relating to a notice of taxation refusing a right to deduct, pending the outcome … Continue reading SC Cridar Cons (Judgment): ECJ 24 Feb 2022
ECJ (Judgment Of The Court (Eighth Chamber)) Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – Articles 168, 171, 193, 194, 204 and 214 – Legislation of a Member State obliging a seller or provider established outside the national territory to designate a tax representative and to identify himself for … Continue reading European Commission v French Republic C-624/10: ECJ 15 Dec 2011
(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
VAT – Directive 2006/112/EC – Articles 9, 168, 169 and 178 – Deduction of input tax paid in respect of transactions conducted with a view to carrying out planned economic activity – Purchase of land by the partners of a partnership – Invoices drawn up prior to registration of the partnership seeking the deduction [2012] … Continue reading Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wasewicz v Dyrektor Izby Skarbowej w Poznaniu: ECJ 1 Mar 2012
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
ECJ Directive 2006/112/EC – Value added tax – Articles 167, 168 and 185 – Right of deduction – Adjustment of deductions – Acquisition of land and buildings constructed on that land, with a view to demolishing the buildings and carrying out a construction project on the land. C-257/11, [2012] EUECJ C-257/11 Bailii Directive 2006/112/EC 167 … Continue reading Sc Gran Via Moinesti Srl v Agentia Nationala De Administrare Fiscala (Anaf): ECJ 29 Nov 2012
kopalniaECJ2011 ECJ Opinion – Value Added Tax – Recovery of input tax for operations for the purpose of future economic activity – taxable transaction before the formation of a partnership that carries out economic activity – Issuance of invoices on behalf of the future partnership and ‘future partners’ – Purchase of land at the expense … Continue reading Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wasewicz v Dyrektor Izby Skarbowej w Poznaniu: ECJ 15 Sep 2011
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 . .
ECJ Judgment – Reference for a preliminary ruling) – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 179 and 213 – Reclassification by the national tax authority of a transaction as an economic . .
References: C-183/14, [2015] EUECJ C-183/14, ECLI:EU:C:2015:454 Links: Bailii ECJ Judgment – Reference for a preliminary ruling) – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 179 and 213 – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT – Principle of legal certainty – Principle … Continue reading Salomie And Oltean v Directia Generala a Finantelor Publice Cluj: ECJ 9 Jul 2015