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
(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
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 the rights of the defense – Law to be heard – Access to file – Article 47 of the … Continue reading Glencore Agriculture Hungary: ECJ 5 Jun 2019
Article 135(1)(a) of the Principal VAT Directive (2006/112/EC). Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents exempt. Whether supply of Appellant’s services amounted to insurance transactions and/ or were related to an insurance transaction. Claims for recovery of compensation for mis-sold Payment Protection Insurance. Card Protection Plan Ltd v … Continue reading Claims Advisory Group Ltd v Revenue and Customs (Insurance and Reinsurance Transactions): FTTTx 6 Aug 2019
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
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
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
ECJ Reference for a preliminary ruling – VAT – Directives 77/388/EEC and 2006/112/EC – Refund – Time-limit – Interest – Set-off – Principles of fiscal neutrality and proportionality – Protection of legitimate expectations. Citations: C-107/10, [2011] EUECJ C-107/10 Links: Bailii Jurisdiction: European VAT Updated: 12 September 2022; Ref: scu.439753
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
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
ECJ Taxation – Common System of Value Added Tax : Judgment – Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Dissolution of a company resulting in its removal from the value added tax (VAT) register – Obligation to calculate VAT on available assets and to … Continue reading Wind Inovation 1: ECJ 9 Nov 2017
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
The court considered the right of a trader to deduct input VAT due or paid by it on supplies of services to it by a supplier (RM), so far as those supplies are used for the trader’s own supplies of goods or services to an ultimate consumer. Z used postal services provided by RM. All … Continue reading Zipvit Ltd v Revenue and Customs (Respondent) (No 2): SC 11 May 2022
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
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
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
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
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
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
ECJ (Taxation : Value Added Tax Taxation : Value Added Tax – Judgment) Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 98(2) – Annex III, points 3 and 4 – Principle of fiscal neutrality – Medical treatment using oxygen – Reduced VAT rate – Oxygen cylinders – Standard rate … Continue reading Etat belge v Oxycure Belgium: ECJ 9 Mar 2017
ECJ (Principles, Objectives and Tasks of The Treaties Principles, Objectives and Tasks of The Treaties Social Policy – Judgment) Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 98(2) – Annex III, points 3 and 4 – Principle of fiscal neutrality – Medical treatment using oxygen – Reduced VAT rate … Continue reading Milkova v Izpalnitelen direktor na Agentsiata za privatizatsia i sledprivatizatsionen control: ECJ 9 Mar 2017
(Judgment) Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Articles 131 and 138 – Preconditions for the exemption of an intra-Community supply – VAT Information Exchange System (VIES) – Purchaser’s failure to register – Refusal to grant the exemption – Whether permissible Citations: ECLI:EU:C:2017:106, [2017] EUECJ C-21/16 Links: Bailii Jurisdiction: European VAT … Continue reading Euro Tyre BV – Sucursal em Portugal v Autoridade Tributaria e Aduaneira: ECJ 9 Feb 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
ECJ (Judgment) Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Integrated cooperation – Grant of financing and supplies of current assets necessary for agricultural production – Single, complex supply – Distinct and independent supplies – Ancillary supply and principal supply ECLI:EU:C:2016:936, [2016] EUECJ C-208/15 Bailii Directive 2006/112/EC European VAT Updated: … Continue reading Stock ’94: ECJ 8 Dec 2016
ECJ (Judgment Of The Court (Eighth Chamber)) Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – Articles 168, 171, 193, 194, 204 and 214 – Legislation of a Member State obliging a seller or provider established outside the national territory to designate a tax representative and to identify himself for … Continue reading European Commission v French Republic C-624/10: ECJ 15 Dec 2011
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
ECJ Judgment – Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 13(1) – Treatment as a non-taxable person – Concept of ‘body governed by public law’ – Limited company which is responsible for the provision of services in respect of the planning and management of the health service of … Continue reading Saudacor v Fazenda Publica: ECJ 29 Oct 2015
ECJ Judgment – Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 9(1) – Article 13(1) – Taxable persons – Interpretation of the word ‘independently’ – Municipal body – Economic activities carried out by an organisational entity of a municipality other than as a public authority – Whether such an … Continue reading Gmina Wroclaw v Minister Finansow: ECJ 29 Sep 2015
ECJ Judgment – References for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 9, 73, 78, first paragraph, point (a), and 79, first paragraph, point (c) – Taxable amount – Inclusion of the amount of municipal land use taxes paid by the company holding the concession for the gas distribution … Continue reading Lisboagas GDL v Autoridade Tributaria e Aduaneira: ECJ 11 Jun 2015
ECJ Reference for a preliminary ruling – Taxation – VAT – Directive 2006/112/EC – Article 138(1) – Exemptions for intra-Community transactions – Purchaser not registered for VAT purposes – Whether the vendor is required to establish the authenticity of the signature of the purchaser or his representative – Principles of proportionality, legal certainty and protection … Continue reading Traum (Judgment): ECJ 9 Oct 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 VAT – Directive 2006/112/EC – Article 146 – Exemptions on exportation – Article 131- Conditions laid down by Member States – National legislation requiring that property intended to be exported leave the customs territory of the European Union within a fixed period of 90 days after supply) C-563/12, [2013] EUECJ C-563/12 Bailii Directive 2006/112/EC … Continue reading Bdv Hungary Trading Kft v Nemzeti Ado- es Vamhivatal Kozep-magyarorszagi Regionalis Ado Foigazgatosaga: 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
ECJ Grand Chamber – Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – Articles 9 and 11 – National legislation permitting the inclusion of non-taxable persons in a group of persons who may be regarded as a single taxable person for VAT purposes V Skouris P [2013] EUECJ C-85/11 Bailii … Continue reading Commission v Ireland: ECJ 9 Apr 2013
ECJ Taxation – VAT -Directive 2006/112/EC- Principles of fiscal neutrality and proportionality – Belated recording in the accounts and declaration of the cancellation of an invoice – Remedying of the omission – Payment of the tax – State budget – No harm suffered – Administrative penalty Jarasiunas P C-259/12, [2013] EUECJ C-259/12 Bailii European VAT … Continue reading Teritorialna Direktsia Na Natsionalnata Agentsia Za Prihodite – Plovdiv v Rodopi-M 91 OOD: ECJ 20 Jun 2013
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
dndirektsia_obeECJ2012 ECJ VAT – Directive 2006/112/EC – Articles 63, 65, 73 and 80 – Establishment by natural persons of a building right in favour of a company in exchange for construction services by that company for those persons – Barter contract – VAT on construction services – Chargeable event – When chargeable – Payment on … Continue reading Direktor Na Direktsia v Orfey Balgaria Eood: ECJ 19 Dec 2012
dgddedi_hwsECJ072013 ECJ Community Customs Code – Regulation (EEC) No 2913/92 – Article 206 – Incurrence of a customs debt – Theft of goods placed under customs warehousing arrangements – Notion of ‘irretrievable loss of goods as a result of force majeure’- Directive 2006/112/EC – Article 71 – Value added tax – Chargeable event – Chargeability … Continue reading Directeur General Des Douanes Et Droits Indirects v Harry Winston Sarl: ECJ 11 Jul 2013
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
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
ECJ Taxation – VAT – Sixth Council Directive 77/388/EEC – Article 11(A)(2)(a) and (3)(c) – Council Directive 2006/112/EC – Articles 78(a) and 79(c) – Taxable amount – Inclusion of taxes in the taxable amount – . .
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: . .
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Point 12 of Annex III – Reduced rate . .
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 . .
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 53 – Supply of services in respect of admission to educational events- Place of taxable transactions . .
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 . .
ECJ Judgment – Reference for a preliminary ruling) – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 179 and 213 – Reclassification by the national tax authority of a transaction as an economic . .
References: C-183/14, [2015] EUECJ C-183/14, ECLI:EU:C:2015:454 Links: Bailii ECJ Judgment – Reference for a preliminary ruling) – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 179 and 213 – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT – Principle of legal certainty – Principle … Continue reading Salomie And Oltean v Directia Generala a Finantelor Publice Cluj: ECJ 9 Jul 2015
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
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
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
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
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
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
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
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
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
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
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
Request for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer VAT improperly paid – … Continue reading HUMDA (Judgment): ECJ 13 Oct 2022
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
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
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
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
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
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
This case is concerned with the right of a trader (in this case, Zipvit) to deduct input VAT due or paid by it on supplies of services to it by a supplier (in this case, Royal Mail), so far as those supplies are used for the trader’s own supplies of goods or services to an … Continue reading Zipvit Ltd v Revenue and Customs: SC 1 Apr 2020
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
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
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
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
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
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
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
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
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
VDT INPUT TAX – Capital goods – Partial use for non-business purpose – Charity making taxable supplies as well as providing free exhibitions – Purchase of adjoining listed building – Reconstruction of adjoining building for business and non-business use – Whether Lennartz applies to VAT on construction services – Principal VAT Directive (2006/112/EC) Art 26.1(a) … Continue reading Whitechapel Art Gallery v Revenue and Customs: VDT 27 Jun 2008
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
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
(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
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
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
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
UTTC VALUE ADDED TAX – Is the appellant entitled to recover VAT input tax in respect of MailmediaR supplies to it from Royal Mail, notwithstanding that Royal Mail did not in fact pay VAT on those supplies, the parties thought the supplies were exempt and the supplies were shown as VAT exempt in the invoices? … Continue reading Zipvit Ltd v Revenue and Customs: UTTC 27 Jun 2016
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
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
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
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
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
(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
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
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
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
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
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
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
Judges: Lord Drummond Young Citations: [2017] ScotCS CSIH – 77, 2018 GWD 1-30, [2018] BVC 3, 2018 SC 229, [2018] STC 806, 2018 SLT 1 Links: Bailii Statutes: Council Directive (EC) 2006/112/EC Jurisdiction: Scotland Cited by: Appeal From – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019 The question was whether … Continue reading Revenue and Customs, Appeal By Against A Decision of The Upper Tribunal In An Appeal By Frank A Smart and Son Limited: SCS 8 Dec 2017
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
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
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
