ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 135(1)(a) – Exemption for insurance – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Claims settlement services provided by and on behalf of an insurer C-40/15, [2016] EUECJ C-40/15 … Continue reading Minister Finansow v Aspiro: ECJ 17 Mar 2016

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 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) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 24(1), 25(b), 62(2), 63 and 64(1) – Meaning of ‘supply of services’ – Subscription contract for the supply of consulting services – Chargeable event – Need for proof of the actual supply of services – Chargeability … Continue reading Asparuhovo Lake Investment Company v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite: ECJ 3 Sep 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

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 (Judgment) Common system of value added tax – Directive 2006/112/EC – Principle of fiscal neutrality – Person liable for payment of VAT – Erroneous payment of VAT by the person to whom the supply is made – Liability to VAT of the supplier of services – Refusal to grant the supplier of services a … Continue reading GST – Sarviz Ag Germania: ECJ 23 Apr 2015

ECJ Judgment – Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Deduction of input tax – Transactions constituting an abusive practice – National tax law – Special national procedure where the existence of abusive practices is suspected in the field of taxation – Principles of effectiveness and equivalence C-662/13, [2015] EUECJ C-662/13, … Continue reading Surgicare – Unidades de Saude SA v Fazenda Publica: ECJ 12 Feb 2015

FTTTx Value Added Tax – Purchase of Apple iPhones by Appellant through 80 employees who bought small quantities from Apple retail stores either in their own individual names or more usually in false names or without giving any name, and never openly on behalf of the Appellant – Effect of section 47(2A) VAT Act 1994 … Continue reading Scandico Ltd v Revenue and Customs: FTTTx 26 Jan 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 Preliminary ruling – Article 99 of the Rules of Procedure of the Court – VAT – Directive 2006/112 / EC – Article 183 – Refund of excess VAT – National legislation excluding the payment of default interest on non-recoverable VAT within a reasonable time due to be contrary to EU law requirement – Principle … Continue reading Delphi Hungary v Adoles- Nemzeti es Vamhivatal Nyugat-DUNANTULI Regionalis teen Foigazgatosaga: ECJ 17 Jul 2014

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 Opinion – Common system of value added tax – Directive 2006/112/EC – Directive 2009/47/EC – Application of a reduced rate of VAT for printed books only, to the exclusion of other books on physical media ( CD, CD-ROM, USB key) – concrete and specific aspects – Tax Neutrality Mangozzi AG C-219/13, [2014] EUECJ C-219/13, … Continue reading K Oy: ECJ 14 May 2014

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

VAT – Directive 2006/112/EC – Articles 9, 168, 169 and 178 – Deduction of input tax paid in respect of transactions conducted with a view to carrying out planned economic activity – Purchase of land by the partners of a partnership – Invoices drawn up prior to registration of the partnership seeking the deduction [2012] … Continue reading Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wasewicz v Dyrektor Izby Skarbowej w Poznaniu: ECJ 1 Mar 2012

ECJ Request for a preliminary ruling – VAT – Sixth VAT Directive – Article 12(3) – Annex H, category 5 – Directive 2006/112/EC – Article 98(1) and (2) – Annex III, point 5 – Principle of neutrality – Transport of passengers and their accompanying luggage – Legislation of a Member State applying different rates of … Continue reading Pro Med Logistik Gmbh v Finanzamt Dresden-Sud: ECJ 27 Feb 2014

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 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 VAT – Directive 2006/112/EC – Articles 132 to 134 and 168 – Exemptions – Educational services provided on a profit-making basis by bodies governed by private law – Right to deduction C-319/12, [2013] EUECJ C-319/12 Bailii Directive 2006/112/EC 132 133 134 168 European, VAT Updated: 26 November 2021; Ref: scu.518760

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 VAT – Directive 2006/112/EC – Article 199(1)(g) – Voluntary insolvency proceedings – Person liable for payment of tax – Liability of the person who is the recipient of certain transactions – Concept of ‘compulsory sale procedure’ Berger P C-125/12, [2013] EUECJ C-125/12 Bailii Directive 2006/112/EC European, VAT Updated: 14 November 2021; Ref: scu.511011

ECJ Common system of value added tax – Directive 2006/112/EC – Article 9(1) – Concept of ‘taxable person’ – Natural person – Taxable supply of a service – Occasional supply – Unconnected with a registered professional activity subject to VAT – Self-employed bailiff A. Tizzano, P C-62/12, [2013] EUECJ C-62/12 Bailii Directive 2006/112/EC 9(1) European, … Continue reading Galin Kostov v Direktor Na Direktsia . .: ECJ 13 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

MahagebenECJ2012 ECJ Taxation – VAT – Sixth Directive – Directive 2006/112/EC – Right to deduct – Conditions governing the exercise of that right – Article 273 – National measures to combat fraud – Practice of the national tax authorities – Refusal of the right to deduct in the event of improper conduct on the part … Continue reading Mahageben v Nemzeti: ECJ 21 Jun 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

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_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

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 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 . .