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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

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

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