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
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
ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point 6 of Annex III – Validity – Procedure – Amendment of a proposal for a Council directive after the Parliament has given an opinion – No fresh consultation of the Parliament – Article 98(2) – Validity … Continue reading Rzecznik Praw Obywatelskich v Marszalek Sejmu Rzeczypospolitej Polskiej: ECJ 7 Mar 2017
ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Reverse charge mechanism – Article 198(2) – Gold material or semi-manufactured products – Meaning – Article 199(1)(d) and Annex VI – Used materials, waste and scrap – Ingots resulting from the melting down of various objects and … Continue reading Envirotec Denmark ApS v Skatteministeren: ECJ 26 May 2016
