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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

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

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

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

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

Lidl and Companhia v Fazenda Publica: ECJ 28 Jul 2011

ECJ Taxation – Directive 2006/112/EC – VAT – Taxable amount – Tax payable on the manufacture, assembly, admission or import of vehicles. Citations: C-106/10, [2011] EUECJ C-106/10 Links: Bailii Statutes: Directive 2006/112/EC Jurisdiction: European VAT Updated: 17 September 2022; Ref: scu.442295

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

‘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

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

X v Skatteverket: 18 Nov 2010

Citations: [2010] EUECJ C-84/09 Links: Bailii Jurisdiction: European Citing: Opinion – X v Skatteverket ECJ 6-May-2010 ECJ Value-added tax – Directive 2006/112/EC – Intra-Community acquisition of a new sailing boat – Use of goods in the State of origin or another Member State before being transported to the Member State of . . Lists of … Continue reading X v Skatteverket: 18 Nov 2010

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

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

Marcandi Limited, trading as ‘Madbid’ v Commissioners for Her Majesty’s Revenue and Customs: ECJ 7 Mar 2018

(Taxation – Opinion) – Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Issue of credits that can be used to place bids in online penny auctions and whose value may be credited towards the price of goods purchased directly from the company running the auctions – Article 2(1)(a) and (c) … Continue reading Marcandi Limited, trading as ‘Madbid’ v Commissioners for Her Majesty’s Revenue and Customs: ECJ 7 Mar 2018

SC Cridar Cons (Judgment): ECJ 24 Feb 2022

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

SMS Group GmbH v Directia Generala Regionala a Finan?elor Publice Bucuresti: ECJ 21 Sep 2017

Taxation – Value Added Tax : Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Eighth Directive 79/1072/EEC – Directive 2006/112/EC – Taxable person residing in another Member State – Refund of VAT charged on imported goods – Conditions – Objective elements confirming the intention of the taxable person to use … Continue reading SMS Group GmbH v Directia Generala Regionala a Finan?elor Publice Bucuresti: ECJ 21 Sep 2017

National Roads Authority v The Revenue Commissioners: ECJ 19 Jan 2017

ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 13(1), second subparagraph – Activity of managing road infrastructure and making it available on payment of a toll – Activities engaged in by a body governed by public law acting as a public authority – Presence … Continue reading National Roads Authority v The Revenue Commissioners: ECJ 19 Jan 2017

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

NLB Leasing (Judgment): ECJ 2 Jul 2015

ECJ Judgment – Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Supply of goods or services – Lease agreement – Return of immovable property that is the subject-matter of a lease agreement to the lessor – Concept of ‘cancellation, refusal or total or partial non-payment’ – Lessor’s right to a reduction of … Continue reading NLB Leasing (Judgment): ECJ 2 Jul 2015

Sheilds and Sons Partnership v Revenue and Customs: FTTTx 8 Oct 2014

VAT: Agricultural Flat-rate Scheme – whether the Appellant’s certificate to use the scheme can lawfully be withdrawn on the basis of protection of the revenue – yes; Regulation 206(1)(i) VAT Regulations 1995 and Articles 295 to 302 of Council Directive 2006/112/EC [2014] UKFTT 944 (TC) Bailii England and Wales VAT, Agriculture Updated: 22 December 2021; … Continue reading Sheilds and Sons Partnership v Revenue and Customs: FTTTx 8 Oct 2014

Equoland Soc. coop. Arl v Agenzia delle Dogane – Ufficio delle Dogane di Livorno: ECJ 17 Jul 2014

ECJ (Judgment Of The Court) Reference for a preliminary ruling – Value added tax – Sixth Directive 77/388/EEC – Directive 2006/112/EC – Exemption of imported goods which are intended to be placed under warehousing arrangements other than customs – Obligation to physically place the goods in the warehouse – Non-compliance – Obligation to pay VAT … Continue reading Equoland Soc. coop. Arl v Agenzia delle Dogane – Ufficio delle Dogane di Livorno: ECJ 17 Jul 2014

BCR Leasing v Agentia Nationala de Administrare Fiscala – Directia generala de administrare a marilor contribuabili: ECJ 17 Jul 2014

ECJ Judgment Of The Court – VAT – Directive 2006/112/EC – Articles 16 and 18 – Financial leasing – Goods under a financial leasing contract – Non-recovery of those goods by the leasing company after the termination of the contract – Missing goods C-438/13, [2014] EUECJ C-438/13, ECLI:EU:C:2014:2093 Bailii European, VAT Updated: 17 December 2021; … Continue reading BCR Leasing v Agentia Nationala de Administrare Fiscala – Directia generala de administrare a marilor contribuabili: ECJ 17 Jul 2014

Royal Troon Golf Club v Revenue and Customs: FTTTx 17 Mar 2015

FTTTx VAT – whether a supply by an unincorporated association to its members is a taxable supply by a taxable person – yes – whether an unincorporated association is distinguishable from its members when making supplies -yes – whether supplies are non-taxable because consumed by members of an unincorporated association in a private capacity – … Continue reading Royal Troon Golf Club v Revenue and Customs: FTTTx 17 Mar 2015

Barratt, Goff and Tomlinson and The Law Society As Intervenor v Revenue and Customs: FTTTx 20 Jan 2011

FTTTx VAT – disbursements – whether fees paid for medical records and medico-legal reports by solicitors acting for clients in personal injury and medical negligence claims disbursements and thus outside scope of VAT or are not disbursements and liable to VAT – appeal allowed David Demack (Judge) [2011] UKFTT 71 (TC), [2011] STI 678, [2011] … Continue reading Barratt, Goff and Tomlinson and The Law Society As Intervenor v Revenue and Customs: FTTTx 20 Jan 2011

Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wasewicz v Dyrektor Izby Skarbowej w Poznaniu: ECJ 15 Sep 2011

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

Mecsek-Gabona Kft v Nemzeti Ado- Es Vamhivatal Del-Dunantuli Regionalis Ado Foigazgatosaga: ECJ 6 Sep 2012

mecsek_nemetiECJ212 ECJ VAT – Directive 2006/112/EC – Article 138(1) – Conditions of exemption for intra-Community transactions characterised by the obligation on the purchaser to ensure, as from the time of their loading, the transport of the goods of which it disposes as owner – Obligation on the vendor to prove that the goods have physically … Continue reading Mecsek-Gabona Kft v Nemzeti Ado- Es Vamhivatal Del-Dunantuli Regionalis Ado Foigazgatosaga: ECJ 6 Sep 2012

Administratia Judeteana a Finantelor Publice Suceava and Others (Vat – Right To Deduct – Judgment): ECJ 3 Jun 2021

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct – Adjustment of deductions – Insolvency proceedings – National legislation providing for automatic refusal to allow deduction of VAT in respect of . .

Revenue and Customs v Taylor Clark Leisure Plc: SC 11 Jul 2018

Several companies within a group paid VAT. Later the basis of charge to output VAT was revised, and a reclaim became due, but the VAT group had been dissolved. Could the appellant, former lead within the group now make the reclaim.
Held: . .

Skatteverket v SRF Konsulterna AB: ECJ 10 Jan 2019

Opinion – Reference for a preliminary ruling – Common system of value added tax – Place of taxable transactions – Services offered to taxable persons – Supply of services in respect of admission to educational events – Seminar taking place in a . .

Minister Finansow v Rr Donnelley Global Turnkey Solutions Poland Sp. ZOO: ECJ 27 Jun 2013

ECJ VAT – Directive 2006/112/EC – Articles 44 and 47 – Place where taxable transactions are deemed to be carried out – Place of supply for tax purposes – Concept of ‘supply of services connected with immovable . .

Cabinet Medical Veterinar Tomoiaga Andrei (Judgment): ECJ 9 Jul 2015

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 287 – Obligation to register a taxable person for VAT purposes – Whether veterinary services are taxable – Principle of legal certainty – Principle . .

Dixons Retail Plc v Commissioners For Her Majesty’s Revenue And Customs: ECJ 21 Nov 2013

ECJ Directive 2006/112/EC – Value added tax – Supply of goods – Concept – Fraudulent use of a bank card . .