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Skandia America Corporation: ECJ 17 Sep 2014

Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – VAT group – Internal invoicing for services supplied by a main company with its seat in a third country to its branch belonging to a VAT group within a . .

Lajver Melioracios Nonprofit Kft v NAV: ECJ 2 Jun 2016

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 9(1) – Definition of ‘taxable person for the purposes of value added tax’ and ‘economic activity’ – Article 24(1) – Definition of ‘supply of services’ – Agricultural engineering works – Construction and operation of a water disposal … Continue reading Lajver Melioracios Nonprofit Kft v NAV: ECJ 2 Jun 2016

Minister Finansow v Mateusiak: ECJ 16 Jun 2016

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Articles 18(c), 184 and 187 – Taxable transactions – Cessation of the taxable economic activity – Retention of goods on which VAT became deductible – Adjustment of deductions – Adjustment period – Taxation pursuant to Article 18(c) of … Continue reading Minister Finansow v Mateusiak: ECJ 16 Jun 2016

Kreissparkasse Wiedenbruck v Finanzamt Wiedenbruck: ECJ 16 Jun 2016

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Deduction of input tax – Article 173(1) – Goods or services used to carry out both taxable transactions and exempt transactions (‘mixed use goods and services’) – Determining the amount of the value added tax deduction – Deductible … Continue reading Kreissparkasse Wiedenbruck v Finanzamt Wiedenbruck: ECJ 16 Jun 2016

Bookit Ltd v Commissioners for Her Majesty’s Revenue and Customs: ECJ 26 May 2016

ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Exemption – Article 135(1)(d) – Transactions concerning payments and transfers – Meaning – Purchase of cinema tickets by telephone or via the Internet – Payment by debit card or credit card- ‘Card handling’ services C-607/14, [2016] EUECJ … Continue reading Bookit Ltd v Commissioners for Her Majesty’s Revenue and Customs: ECJ 26 May 2016

Envirotec Denmark ApS v Skatteministeren: ECJ 26 May 2016

ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Reverse charge mechanism – Article 198(2) – Gold material or semi-manufactured products – Meaning – Article 199(1)(d) and Annex VI – Used materials, waste and scrap – Ingots resulting from the melting down of various objects and … Continue reading Envirotec Denmark ApS v Skatteministeren: ECJ 26 May 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

Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016

The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by Airtours. Held: The appeal was dismissed (Clarke and Carnwath LL dissenting) For the VAT to … Continue reading Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016

Degano Trasporti Sas di Ferruccio Degano and Co, in liquidation, intervening party: Pubblico Ministero presso il Tribunale di Udine: ECJ 7 Apr 2016

ECJ (Judgment) Reference for a preliminary ruling – Taxation – VAT – Article 4(3) TEU – Directive 2006/112/EC – Insolvency – Procedure for an arrangement with creditors – Partial payment of VAT debts C-546/14, [2016] EUECJ C-546/14 Bailii Directive 2006/112/EC European VAT Updated: 13 January 2022; Ref: scu.561979

Minister Finansow v Aspiro: ECJ 17 Mar 2016

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 135(1)(a) – Exemption for insurance – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Claims settlement services provided by and on behalf of an insurer C-40/15, [2016] EUECJ C-40/15 … Continue reading Minister Finansow v Aspiro: ECJ 17 Mar 2016