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ECJ Judgments

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2024. 06. 22.

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ECJ judgments

Another CJEU judgment on the interpretation of the concept of fixed establishment

C-533/22 – Adient | The plaintiff in the case is Adient Ltd & Co. KG (Adient DE), headquartered in Germany, and a global supplier to automotive […]

2024. 05. 30.

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ECJ judgments

The ECJ has confirmed that under the 9th Directive VAT refund procedure, the applicant may also provide additional information in the appeal stage

C‑746/22. – Slovenské Energetické Strojárne a.s. (SES) | In the international VAT refund procedure under Directive 2008/9/EC (Directive), the taxpayer must be allowed to supplement the […]

2024. 05. 29.

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ECJ judgments

From a VAT point of view, the consideration for the in-kind contribution is the issuance value of the new shares

C-241/23. – P. sp. z o.o. | In the case of equity received in exchange for contributions, the VAT perspective value is the issuance value, which […]

2024. 05. 18.

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ECJ judgments

The cost price serving as a VAT base in the case of free transfer of goods was interpreted by the ECJ

C‑207/23. – Y KG | In the case of free transfer of goods, the VAT liability is not affected if the received product is used by […]

2024. 05. 10.

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ECJ judgments

The commission on the sales of a pledged item should not constitute ancillary cost form a VAT point of view

C‑89/23. – Companhia União de Crédito Popular SA | The commission received by the lender for the sale of the pledged item, which ensures the provision […]

2024. 05. 09.

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ECJ judgments

The European Court of Justice interpreted the common concept of “single-purpose voucher”

C‑68/23. – M‑GbR | The European Court of Justice interpreted the common concept of “single-purpose voucher” The plaintiff in the case is a German economic entity […]

2024. 04. 22.

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ECJ judgments

The judgement in case “Legafact” might be instructive for Member States applying revenue thresholds for VAT registration

C‑122/23. – „Legafact” EOOD | The judgement in case “Legafact” might be instructive for Member States applying revenue thresholds for VAT registration. The European Court of […]

2024. 03. 27.

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English news

What has the VAT got to do with transfer pricing?

As the deadline for corporate tax returns approaches (along with the requirement for detailed reporting on related-party transactions), and there may be a need to adjust […]

2024. 03. 25.

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ECJ judgments

The ECJ has confirmed that incorrectly charged VAT may also be reclaimed if the sales were documented by a receipt

C‑606/22. – B. sp. z o.o. | In case of sales documented by a receipt, incorrectly charged VAT can also be reclaimed if it has not […]

2024. 03. 13.

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ECJ judgments

The taxable person status and the right to VAT-deduction may not depend on a minimum return on assets

C‑341/22. – Feudi di San Gregorio Aziende Agricole SpA | The VAT Directive precludes national regulation that ties the taxable person status to reaching a certain income threshold […]

2024. 03. 10.

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ECJ judgments

How far does the tax administration have to take evidence when investigating intra-Community supplies?

C 676/22. – B2 Energy. s r.o. | During the examination of the VAT-exemption related to intra-Community supply of goods, the tax authority must take into […]

2024. 03. 01.

Kategóriák

ECJ judgments

The European Court has delivered another judgment regarding the value-added tax on unpaid consideration

C‑314/22. – „Consortium Remi Group” AD | The European Court has delivered another judgment regarding the value-added tax on unpaid consideration The plaintiff in the underlying […]