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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 . .

Federal Express Europe (Judgment) French Text: ECJ 4 Oct 2017

Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Directive 2006/112/EC – Exemption from VAT – Article 86(1)(b) and Article 144 – Relief from duties on the importation of goods of negligible or non-commercial value – Exemption for the supply of services relating to the importation of goods – … Continue reading Federal Express Europe (Judgment) French Text: ECJ 4 Oct 2017

Commission v United Kingdom: ECJ 4 Jun 2015

ECJ Judgment – Failure of a Member State to fulfil obligations – Common system of value added tax – Directive 2006/112/EC – Article 98(2) – Category (10) of Annex III – Reduced rate of VAT applicable to the provision, construction, renovation and alteration of housing, as part of a social policy – Category (10a) of … Continue reading Commission v United Kingdom: ECJ 4 Jun 2015

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

Direktor Na Direktsia Obzhalvane I Danachno-Osiguritelna Praktika: ECJ 13 Oct 2022

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which … Continue reading Direktor Na Direktsia Obzhalvane I Danachno-Osiguritelna Praktika: ECJ 13 Oct 2022

Rusedespred Ood v Direktor Na Direktsia etc: ECJ 11 Apr 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Article 203 – Principle of fiscal neutrality – Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction Judges: T. von Danwitz (Rapporteur), P Citations: C-138/12, [2013] EUECJ C-138/12 Links: Bailii European, VAT Updated: 17 November 2022; … Continue reading Rusedespred Ood v Direktor Na Direktsia etc: ECJ 11 Apr 2013

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

Commission v Netherlands: ECJ 3 Mar 2011

ECJ Failure of a Member State to fulfil obligations – Value added tax – Sixth VAT Directive – Directive 2006/112/EC – Application of a reduced rate – Live animals normally intended for use in the preparation of foodstuffs for human and animal consumption – Supply, importation and acquisition of horses Judges: A. Tizzano, P Citations: … Continue reading Commission v Netherlands: ECJ 3 Mar 2011

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

Climate Corporation Emissions Trading (Judgment): ECJ 27 Oct 2022

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Point of reference for tax purposes – Transfer of greenhouse gas emission allowances – Recipient involved in VAT evasion in a chain of transactions – Taxable person who knew or should have known … Continue reading Climate Corporation Emissions Trading (Judgment): ECJ 27 Oct 2022

Minister Finansow v Rr Donnelley Global Turnkey Solutions Poland Sp. ZOO: ECJ 31 Jan 2013

ECJ Tax legislation – Value added tax – Article 47 of Directive 2006/112/EC – Place where a service is supplied – Service connected with immovable property – Storage of goods Judges: Kokott AG Citations: C-155/12, [2013] EUECJ C-155/12 Links: Bailii Cited by: Opinion – Minister Finansow v Rr Donnelley Global Turnkey Solutions Poland Sp. ZOO … Continue reading Minister Finansow v Rr Donnelley Global Turnkey Solutions Poland Sp. ZOO: ECJ 31 Jan 2013

Stroy Trans Eood v Direktor Na Direktsia etc: ECJ 31 Jan 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Principle of fiscal neutrality – Right of deduction – Refusal – Article 203 – Entry of the VAT on the invoice – Chargeability – Existence of a taxable transaction – Identical determination in respect of the issuer of the invoice and its recipient – Necessity Citations: C-642/11, … Continue reading Stroy Trans Eood v Direktor Na Direktsia etc: ECJ 31 Jan 2013

Lvk – 56 Eood v Direktor na Direktsia: ECJ 31 Jan 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Principle of fiscal neutrality – Right of deduction – Refusal – Article 203 – Entering of the VAT on the invoice – Chargeability – Existence of a taxable transaction – Identical determination in respect of the issuer of the invoice and its recipient – Necessity Citations: C-643/11, … Continue reading Lvk – 56 Eood v Direktor na Direktsia: ECJ 31 Jan 2013

Woningstichting Maasdriel v Staatssecretaris Van Financien: ECJ 17 Jan 2013

ECJ Value-added tax – Directive 2006/112/EC – Article 135(1)(k), read in conjunction with Article 12(1) and (3) – Land which has not been built on – Building land – Definitions – Demolition work for the purposes of future construction – Exemption from VAT Judges: E. Jarasiunas, P Citations: C-543/11, [2013] EUECJ C-543/11 Links: Bailii Jurisdiction: … Continue reading Woningstichting Maasdriel v Staatssecretaris Van Financien: ECJ 17 Jan 2013

Commission v Ireland: ECJ 27 Nov 2012

ECJ Opinion – VAT – Articles 9 and 11 of Directive 2006/112/EC – National rules allowing non-taxable persons to be members of VAT groups – Compatibility with European Union VAT law Judges: Jaaskinen AG Citations: C-85/11, [2012] EUECJ C-85/11 Links: Bailii Statutes: Directive 2006/112/EC 9 11 Jurisdiction: European Cited by: Opinion – Commission v Ireland … Continue reading Commission v Ireland: ECJ 27 Nov 2012

Glencore Agriculture Hungary (Opinion): ECJ 5 Jun 2019

(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

Tets Haskovo v Direktor Na Direktsia: ECJ 14 Jun 2012

ECJ (Opinion) Tax legislation – Value added tax – Articles 185 and 187 of Directive 2006/112/EC – Adjustment of deductions in connection with the demolition of buildings Judges: Kokott AG Citations: [2012] EUECJ C-234/11 Links: Bailii Cited by: Opinion – Tets Haskovo v Direktor Na Direktsia ECJ 18-Oct-2012 ECJ Taxation – VAT – Right of … Continue reading Tets Haskovo v Direktor Na Direktsia: ECJ 14 Jun 2012

Gabor Toth v Nemzeti Ado-Es Vamhivatal Eszak-Magyarorszagi Regionalis Ado Foigazgatosaga: ECJ 6 Sep 2012

ECJ Taxation – VAT – Directive 2006/112/EC – Article 9 – Meaning of taxable person – Right to deduct – Refusal – Principle of tax neutrality – Issuer of the invoice removed from the business register – Issuer of the invoice having failed to declare his employees to the tax authority – Obligation of the … Continue reading Gabor Toth v Nemzeti Ado-Es Vamhivatal Eszak-Magyarorszagi Regionalis Ado Foigazgatosaga: ECJ 6 Sep 2012

WEG Tevesstrasse (VAT – Exemption for Leasing and Letting Immovable Property – Judgment): ECJ 17 Dec 2020

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Exemption for leasing and letting immovable property – National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association Citations: C-449/19, [2020] EUECJ C-449/19 Links: Bailii Jurisdiction: … Continue reading WEG Tevesstrasse (VAT – Exemption for Leasing and Letting Immovable Property – Judgment): ECJ 17 Dec 2020

CTT – Correios De Portugal (VAT – Deduction of Input Tax – Mixed Taxable Person – Judgment): ECJ 30 Apr 2020

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Article 173 – Mixed taxable person – Deduction methods – Pro rata method – Deduction on the basis of actual use – Article 184 to Article 186 – Adjustment of deductions – Change in the factors … Continue reading CTT – Correios De Portugal (VAT – Deduction of Input Tax – Mixed Taxable Person – Judgment): ECJ 30 Apr 2020

Franck (VAT – Exemptions – Definitions of ‘Granting of Credit’ and ‘Other Negotiable Instruments’ – Judgment): ECJ 17 Dec 2020

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company … Continue reading Franck (VAT – Exemptions – Definitions of ‘Granting of Credit’ and ‘Other Negotiable Instruments’ – Judgment): ECJ 17 Dec 2020

Corina-Hrisi Tulica v Agentia Nationala De Administrare Fiscala: ECJ 7 Nov 2013

ECJ Taxation – VAT – Directive 2006/112/EC – Articles 73 and 78 – Immovable property transactions carried out by natural persons – Classification of those transactions as taxable – Determination of the VAT owing when the parties have made no provision for it at the time of conclusion of the contract – Question as to … Continue reading Corina-Hrisi Tulica v Agentia Nationala De Administrare Fiscala: ECJ 7 Nov 2013

AES-3C Maritza East 1 Eood v Direktor Na Direktsia: ECJ 18 Jul 2013

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

Commission v United Kingdom (TVA – Regime Applicable Aux Marches A Terme): ECJ 14 May 2020

Failure of a Member State to fulfil obligations – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogations – Simplification measures and measures to prevent tax evasion or avoidance – Article 395(2) – Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for … Continue reading Commission v United Kingdom (TVA – Regime Applicable Aux Marches A Terme): ECJ 14 May 2020

O Fundusz Inwestycyjny Zamkniety Reprezentowany Przez O: ECJ 6 Oct 2022

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Supply of services for consideration – Exemptions – Article 135(1)(b) – Granting of credit – Sub-participation agreement Citations: C-250/21, [2022] EUECJ C-250/21, ECLI:EU:C:2022:757 Links: Bailii Jurisdiction: European VAT Updated: 15 October 2022; Ref: scu.681817

Vittamed Technologijos v Valstybine mokesciu inspekcija: ECJ 6 Oct 2022

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that … Continue reading Vittamed Technologijos v Valstybine mokesciu inspekcija: ECJ 6 Oct 2022

Commission v France: ECJ 28 Feb 2012

ECJ Failure to fulfill obligations – Directive 2006/112/EC – Articles 99 and 110 – Tax on added value – Reduced rate – Apply a reduced rate revenues achieved to the inputs of the first performances of concert performances in establishments where it is optionally used for consumption during the show Judges: Malenovsky P Citations: C-119/11, … Continue reading Commission v France: ECJ 28 Feb 2012

Minister Finansow v Kraft Foods Polska: ECJ 26 Jan 2012

ECJ Taxation – VAT – Directive 2006/112/EC – Article 90(1) – Price reduced after the supply has taken place – National legislation which makes the reduction of the taxable amount contingent on the supplier of the goods or services possessing acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services … Continue reading Minister Finansow v Kraft Foods Polska: ECJ 26 Jan 2012

Commission v Portugal C-524/10: ECJ 22 Sep 2011

ECJ (Taxation) Common system of value added tax – Directive 2006/112/EC – input tax – Common flat-rate farmers – Compensation package replacing the deduction of input tax – Percentage draw – Conditions Citations: C-524/10, [2011] EUECJ C-524/10 Links: Bailii Statutes: Directive 2006/112/EC Jurisdiction: European Cited by: Opinion – Commission v Portugal C-524/10 ECJ 8-Mar-2012 Failure … Continue reading Commission v Portugal C-524/10: ECJ 22 Sep 2011

Commission v Germany (Taxation): ECJ 12 May 2011

ECJ Failure of State – Value Added Tax – Directive 2006/112/EC – Apply a reduced rate – Live animals normally intended to be used in the preparation of foodstuffs for human consumption and animal – Shipments, Imports and acquisitions of certain live animals, especially horses. Citations: C-453/09, [2011] EUECJ C-453/09 Links: Bailii Statutes: Directive 2006/112/EC … Continue reading Commission v Germany (Taxation): ECJ 12 May 2011

Commission v Austria (Taxation): ECJ 12 May 2011

ECJ Failure of State – Value Added Tax – Directive 2006/112/EC – Apply a reduced rate – Live animals normally intended to be used in the preparation of foodstuffs for human consumption and animal – Shipments, Imports and acquisitions of certain live animals, especially horses. Citations: C-441/09, [2011] EUECJ C-441/09 Links: Bailii Jurisdiction: European VAT … Continue reading Commission v Austria (Taxation): ECJ 12 May 2011

Nidera Handelscompagnie v Valstynbe . .: ECJ 21 Oct 2010

ECJ Directive 2006/112/EC – Right of deduction of input VAT – National legislation excluding the right of deduction in respect of goods sold on before identification of the taxable person for VAT purposes Judges: K. Lenaerts, Rap P Citations: C-385/09, [2010] EUECJ C-385/09 Links: Bailii Statutes: Directive 2006/112/EC European, VAT Updated: 25 August 2022; Ref: … Continue reading Nidera Handelscompagnie v Valstynbe . .: ECJ 21 Oct 2010

Oasis East (Taxation): ECJ 30 Sep 2010

ECJ Sixth VAT Directive – Directive 2006/112/EC – Accession of a new Member State – Right to deduct input tax – National legislation excluding the right to deduct tax on the provision of certain services – Commercial partners established in a territory classified as a ‘tax haven’ – Option for Member States to retain rules … Continue reading Oasis East (Taxation): ECJ 30 Sep 2010

Commission v Netherlands: ECJ 5 Oct 2010

ECJ (Opinion) VAT – Reduced rates – Shipping, import and acquisition of certain live animals (horses) not intended for preparation or production of food for human consumption or animal. Judges: Yves Bot AG Citations: C-41/09, [2010] EUECJ C-41/09 Links: Bailii Cited by: Opinion – Commission v Netherlands ECJ 3-Mar-2011 ECJ Failure of a Member State … Continue reading Commission v Netherlands: ECJ 5 Oct 2010

Uszodaepito (Taxation): ECJ 30 Sep 2010

ECJ Sixth VAT Directive – Directive 2006/112/EC – Right to deduct input tax – New national legislation – Requirements as to the content of an invoice – Retroactive application – Loss of the right to deduct. Citations: C-392/09, [2010] EUECJ C-392/09 Links: Bailii Jurisdiction: European VAT Updated: 25 August 2022; Ref: scu.425272

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 Poland C-49/09: ECJ 10 Jun 2010

Europa Failure of State – VAT – Directive 2006/112/EC – Application in Time of transitional arrangements for Member States that joined later – Applying a reduced rate – Clothing and clothing accessories for babies and children’s shoes. Citations: C-49/09, [2010] EUECJ C-49/09 Links: Bailii, Bailii Jurisdiction: European VAT Updated: 18 August 2022; Ref: scu.420181

Commission v France (Taxation): ECJ 6 May 2010

Europa Failure of a Member State to fulfil obligations VAT Directive 2006/112/EC Article 98(1) and (2) Supply of services by undertakers Application of a reduced rate to the service involving transportation of a body by vehicle. Citations: C-94/09, [2010] EUECJ C-94/09 Links: Bailii Jurisdiction: European VAT Updated: 28 July 2022; Ref: scu.410786

Skatteministeriet v DSV Road: ECJ 25 Jun 2015

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

Welmory sp zoo v Dyrektor Izby Skarbowej w Gdansku: ECJ 15 May 2014

ECJ Opinion – Taxation – Value added tax – Article 44 of Directive 2006/112/EC as amended by Directive 2008/8/EC – Definition of” permanent establishment ‘of the recipient of a service Judges: Julianne Kokott AG Citations: C-605/12, [2014] EUECJ C-605/12, [2014] EUECJ C-605/12 Links: Bailii, Bailii Statutes: Directive 2006/112/EC 44 Jurisdiction: European VAT Updated: 24 July … Continue reading Welmory sp zoo v Dyrektor Izby Skarbowej w Gdansku: ECJ 15 May 2014

Commission v Poland: ECJ 18 Dec 2014

ECJ Judgment – Failure to fulfill obligations – Directive 2006/112 / EC – VAT – Reduced rate – Articles for the protection against fire Citations: C-639/13, [2014] EUECJ C-639/13 Links: Bailii Statutes: Directive 2006/112/EC Jurisdiction: European European, VAT Updated: 17 July 2022; Ref: scu.540325

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

Commission v Sweden: ECJ 25 Apr 2013

ECJ Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – Article 11 – National legislation restricting the possibility of forming a group of persons which can be regarded as a single taxable person for VAT purposes to undertakings in the financial and insurance sector Judges: L Bay Larsen P Citations: … Continue reading Commission v Sweden: ECJ 25 Apr 2013

Commission v Sweden: ECJ 27 Nov 2012

ECJ Opinion – VAT – Article 11 of Directive 2006/112/EC – National legislation restricting VAT group registration to providers of financial and insurance services – Compatibility with European Union VAT law Judges: Jaaskinen AG Citations: C-480/10, [2012] EUECJ C-480/10 Links: Bailii Jurisdiction: European Cited by: Opinion – Commission v Sweden ECJ 25-Apr-2013 ECJ Failure of … Continue reading Commission v Sweden: ECJ 27 Nov 2012

UI (Representant En Douane Indirect): ECJ 12 May 2022

(Judgment) Reference for a preliminary ruling – Customs Union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable for the tax – VAT on imports – Union Customs Code – Regulation (EU) no 952/2013 – Article 77, paragraph 3 – Joint and several liability of the indirect customs representative and … Continue reading UI (Representant En Douane Indirect): ECJ 12 May 2022

‘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

Arkeley Ltd (In Liquidation) v Revenue and Customs: FTTTx 13 Feb 2012

ZERO-RATING – Exports – Pharmaceutical goods exported to Nigeria and Ghana – Evidence of export – VAT Directive 2006/112/EC Art 131, 146 – VAT Act 1994 s.30 – VAT Regs 1995 reg 129 – Notice 703 – Appeal allowed in part INPUT TAX – Payment of invoices – Whether paid within 6 months – VAT … Continue reading Arkeley Ltd (In Liquidation) v Revenue and Customs: FTTTx 13 Feb 2012

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

Zipvit Ltd v Revenue and Customs: FTTTx 3 Jul 2014

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

Zipvit: ECJ 13 Jan 2022

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

Zipvit Ltd v Revenue and Customs: CA 29 Jun 2018

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

Skatteverket v AB SKF (Taxation): ECJ 12 Feb 2009

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

Novo Banco (Judgment): ECJ 25 Feb 2021

Reference for a preliminary ruling – Freedom of establishment Free movement of capital – Taxation Tax on customer deposits held by credit institutions – Tax deductions granted only to establishments having their registered office or branches in the territory of the autonomous community of Andalusia – Tax deductions granted only for investments relating to projects … Continue reading Novo Banco (Judgment): ECJ 25 Feb 2021

Viking Motors and Others v Tallinna linn and Another: ECJ 7 Aug 2018

Common System of Value Added Tax (Vat) – Turnover Taxes – Judgment – Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 401 – Domestic taxes which can be characterised as turnover taxes – Prohibition – Concept of ‘turnover tax’ – Local sales tax … Continue reading Viking Motors and Others v Tallinna linn and Another: ECJ 7 Aug 2018

Marle Participations SARL v Ministre de l’Economie et des Finances,: ECJ 5 Jul 2018

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

Marcandi Ltd v Commissioners for Her Majesty’s Revenue and Customs: ECJ 5 Jul 2018

VAT – Issuing of ‘Credits’ That Can Be Used To Place Bids In Online Auctions – Judgment – Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Issuing of ‘credits’ that can be used to place bids in online auctions – Supply of services … Continue reading Marcandi Ltd v Commissioners for Her Majesty’s Revenue and Customs: ECJ 5 Jul 2018

SIA ‘E LATS’ v Valsts ienemumu dienests: ECJ 11 Jul 2018

Vat – Special Arrangements for Second-Hand Goods – Judgment – Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 311(1)(1) – Special arrangements for second-hand goods – Definition of ‘second-hand goods’ – Goods containing precious metals or precious stones resold by a trader – Processing of those goods … Continue reading SIA ‘E LATS’ v Valsts ienemumu dienests: ECJ 11 Jul 2018

Cartrans Spedition Srl v Directia Generala Regionala a Finantelor Publice Ploiesti: ECJ 12 Jul 2018

VAT – Exemptions – Transport Services Connected With The Export of Goods – Opinion Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Articles 146(1)(e) and 153 – Exemptions – Transport services connected with the export of goods – Proof that the goods have been exported outside EU territory – System established by … Continue reading Cartrans Spedition Srl v Directia Generala Regionala a Finantelor Publice Ploiesti: ECJ 12 Jul 2018

Varna Holideis EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’: ECJ 27 Jun 2018

(Vat – Immovable Property Effected Prior To The Accession of The Republic of Bulgaria – Judgment) Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union – Nullity of the … Continue reading Varna Holideis EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’: ECJ 27 Jun 2018

Skatteverket v AB SKF (Taxation): ECJ 29 Oct 2009

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

Vadan v Agentia Nationala de Administrare Fiscala and Others: ECJ 30 May 2018

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

Vamos v Nemzeti Ado- es Vamhivatal Fellebbviteli Igazgatosaga: ECJ 17 May 2018

Taxation – Vat – Special Scheme for Small Enterprises – Judgment – Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 282 to 292 – Special scheme for small enterprises – Exemption scheme – Obligation to opt for the application of the special scheme in the reference … Continue reading Vamos v Nemzeti Ado- es Vamhivatal Fellebbviteli Igazgatosaga: ECJ 17 May 2018

Finanzamt Frankfurt am Main V-Hochst v Deutsche Bank AG: ECJ 19 Jul 2012

Directive 2006/112/EC – Article 56(1)(e) – Article 135(1)(f) and (g) – Exemption for transactions relating to the management of securities-based assets (portfolio management)Sharpston AG said: ‘ in connection with exemptions, fiscal neutrality ‘is not a fundamental principle or a rule of primary law which can condition the validity of an exemption but a principle of … Continue reading Finanzamt Frankfurt am Main V-Hochst v Deutsche Bank AG: ECJ 19 Jul 2012

Gmina Miedzyzdroje v Minister Finansow: ECJ 5 Jun 2014

ECJ (Order Of The Court) Preliminary ruling – VAT – Directive 2006/112/EC – Deduction of input tax – Investment Property – Real Estate – Adjustment of deductions – National legislation providing for an adjustment period of ten years’ Judges: Safjan, P Citations: C-500/13, [2014] EUECJ C-500/13 – CO Links: Bailii Statutes: Directive 2006/112/EC Jurisdiction: European … Continue reading Gmina Miedzyzdroje v Minister Finansow: ECJ 5 Jun 2014

Klub OOD (Vat) v Direktor Na Direktsia: ECJ 22 Mar 2012

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

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

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

Sveda UAB v Valstybine mokesciu inspekcija prie Lietuvos Respublikos finansu ministerijos: ECJ 22 Oct 2015

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

Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

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

Zabrus Siret v Directia Generala Regionala a Finantelor Publice IasI: ECJ 26 Apr 2018

ECJ Vat – Deduction of Input Tax – Judgment – Reference for a preliminary ruling – Taxation – Directive 2006/112/EC – Common system of value added tax (VAT) – Deduction of input tax – Right to a refund of VAT – Transactions relating to a tax period that has already been the subject of a … Continue reading Zabrus Siret v Directia Generala Regionala a Finantelor Publice IasI: ECJ 26 Apr 2018

Suzlon Wind Energy Portugal (Judgment): ECJ 24 Feb 2022

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Applicability ratione temporis – Services subject to VAT – Services provided for consideration – Criteria – Intra-group relationship – Services consisting of repairing or replacing wind turbine components under warranty and producing non-conformity reports – Debit … Continue reading Suzlon Wind Energy Portugal (Judgment): ECJ 24 Feb 2022

Szef Krajowej Administracji Skarbowej v Gmina Ryjewo: ECJ 19 Apr 2018

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

Firma Hans Buhler KG v Finanzamt Graz-Stadt,: ECJ 19 Apr 2018

ECJ Value Added Tax (Vat) – Judgment – Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Place of intra-Community acquisition – Article 42 – Intra-Community acquisition of goods that are the object of a subsequent supply – Article 141 – Exemption – Triangular transaction – Simplification measures … Continue reading Firma Hans Buhler KG v Finanzamt Graz-Stadt,: ECJ 19 Apr 2018

Szef Krajowej Administracji Skarbowej v Gmina Ryjewo: ECJ 25 Jul 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

Biosafe – Industria De Reciclagens v Flexipiso – Pavimentos SA: ECJ 12 Apr 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

Commission v Portugal C-524/10: ECJ 8 Mar 2012

Failure of a Member State to fulfil obligations – Common system of value added tax – Directive 2006/112/EC – Articles 296 to 298 – Common flat-rate scheme for farmers – Flat-rate compensation percentage set at nil rate Citations: [2012] EUECJ C-524/10 Links: Bailii Jurisdiction: England and Wales Citing: Opinion – Commission v Portugal C-524/10 ECJ … Continue reading Commission v Portugal C-524/10: ECJ 8 Mar 2012