News, analyses, publications

C-624/23.  – „SEM Remont” EOOD | The VAT deduction may not be practiced upon a report submitted during the tax administration procedure. Member States may exclude the possibility of correcting an invoice if that invoice does not state VAT charged and the VAT payment liability was established during [...]

C‑243/23. Drebers | For the purposes of the capital goods scheme, the adjustment period of the immovable property is also applicable for construction works covering the full renovation and alteration of a building provided that the useful economic life of the result of the renovation works is as [...]

C‑475/23. - Voestalpine Giesserei Linz GmbH | The value-added tax related to the acquisition of assets provided free of charge to the subcontractor can also be deducted if the subcontractor uses the asset to the extent necessary for the economic activity of the company providing the asset. The [...]

C‑60/23. – Digital Charging Solutions | Charging an electric vehicle in a charging point constitutes supply of goods for VAT purposes however it is not evident that the access to the network and the adjacent services are ancillary to the supply of electricity. The electricity may also be [...]

C‑171/23. – UP CAFFE d.o.o. | Az uniós áfarendszer adta jogokkal való visszaélés tilalmának az erre vonatkozó nemzeti szabályozás hiányában is érvényesülnie kell. Az ügyben egy horvát társaság alanyi áfamentesként vendéglátóhelyet üzemeltetett, majd, amikor már nem felelt meg az alanyi mentesség feltételeinek, „átmentette” a vállalkozását egy újonnan alapított [...]

C‑171/23. – UP CAFFE d.o.o. | The prohibition of abuse of rights concerning the EU VAT system must apply even in the absence of specific national regulations. In this case, a Croatian company carried on a restaurant business under the exemption for small enterprises. Once it no longer [...]

C‑594/23. – Lomoco Development és társai | A betonalapozással ellátott közművesített telek „építési teleknek” minősül az Áfa Direktíva alkalmazásában. Az alapügy felperese egy dán társaság, amely 2006-ban megvásárolt egy korábban kempingként használt ingatlant, majd azt felosztotta tizenhat telekre. A telkek közművel és beton alapozással lettek ellátva abból a [...]

C-594/23. – Lomoco Development and others | An improved land with concrete foundations qualifies as ‘building land’ within the meaning of the VAT Directive. The plaintiff in the background case acquired an immovable property, used formerly as a campsite, and divided the property into sixteen plots. The plaintiff [...]