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

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

ECJ Judgment – Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2(1)(c) and 135(1)(d) to (f) – Services for consideration – Transactions to exchange the ‘bitcoin’ virtual currency for traditional currencies – Exemption C-264/14, [2015] EUECJ C-264/14, ECLI:EU:C:2015:718 Bailii European, VAT Updated: 05 January 2022; … Continue reading Skatteverket v Hedqvist: ECJ 22 Oct 2015

ECJ Failure to fulfill obligations – Taxation – VAT – Directive 2006/112/EC – Article 148 – Exemption of certain transactions for vessels used passengers for reward or engaged in commercial traffic – Condition assignment to the high seas’ C-197/12, [2013] EUECJ C-197/12 Bailii European, VAT Updated: 03 December 2021; Ref: scu.526053

ECJ Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Extent of obligations of Member States – Direct effect da Cruz Vilaca P C-337/13, [2014] EUECJ C-337/13 Bailii European, VAT Updated: 03 December 2021; Ref: scu.525519

ECJ Directive 79/1072/EEC – Common system of value added tax – Taxable persons residing in another Member State – Rules for refund of VAT – Taxable persons designating a tax representative in accordance with provisions of national law preceding accession to the European Union – Precluded – Meaning of ‘taxable person not established in the … Continue reading E. On Global Commodities Se v Agentia Nationala De Administrare Fiscala: ECJ 6 Feb 2014

ECJ Taxation – Value added tax – Directive 2006/112/EC – Deduction of input tax – Adjustment of deductions where the taxable transaction is not completed C-107/13, [2013] EUECJ C-107/13, [2014] EUECJ C-107/13 Bailii, Bailii Directive 2006/112/EC European, VAT Updated: 28 November 2021; Ref: scu.519476

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

ECJ Common system of value added tax – Directive 2006/112/EC – Articles 170 and 171 – Eighth VAT Directive – Article 1 – Directive 2008/9/EC – Article 3(a) – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country – Taxable persons established in one Member … Continue reading Widex A/S v Skatteverket: ECJ 25 Oct 2012

ECJ Opinion – Common system of value added tax – VAT Grouping – Internal Billing for services provided by a company with its main office in a third country to its branch belonging to a group VAT in a Member State . .

ECJ VAT – Directive 2006/112/EC – Articles 213, 214 and 273 – Identification of taxable persons subject to VAT – Refusal to assign a VAT identification number on the ground that the taxable person is not in . .

ECJ Failure of a Member State to fulfil obligations – VAT – Reduced rate – Supply of greyhounds and horses not intended for the preparation or production of foodstuffs for human or animal consumption, hire of . .