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Dyrektor Krajowej Informacji Skarbowej v P. in W., interested party: Rzecznik Małych i Średnich Przedsiębiorców C-282/22

Tax Cases and Appeals
2023-04-20
Value added tax (VAT) – Directive 2006/112/EC – Articles 14, 15 and 24 – Recharging points for electric vehicles – Provision of devices for recharging electric vehicles, supply of the necessary electricity, and provision of technical support and IT services – Classification as a ‘supply of goods’ or a ‘supply of services’
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Dyrektor Krajowej Informacji Skarbowej v Gmina L. C‑616/21

Tax Cases and Appeals Court of Justice of the European Union
2023-03-30
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that – Reimbursement of the municipality by a subsidy from the competent provincial authority of 40% to 100% of the costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities)
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Generali Seguros SA, formerly Global – Companhia de Seguros, SA v Autoridade Tributária e Aduaneira C‑42/22

Tax Cases and Appeals Court of Justice of the European Union
2023-03-09
Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality
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Promo 54 SA,v État belge C-239/22

Tax Cases and Appeals Court of Justice of the European Union
2023-03-09
Supply, before first occupation, of a building or parts of a building and of the land on which the building stands – No provisions in national law providing for detailed rules for applying the criterion relating to first occupation – Article 135(1)(j) – Exemptions – Supply, after conversion, of a building which was the subject of a first occupation before the conversion – National administrative legal commentary treating buildings which have undergone substantial conversions in the same way as new buildings
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Nec Plus Ultra Cosmetics AG v Republika Slovenija C-664/21

Tax Cases and Appeals Court of Justice of the European Union
2023-03-02
Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemptions for intra-community transactions – Supply of goods – Principles of tax neutrality, effectiveness and proportionality – Compliance with substantive requirements – Time limit for the submission of evidence
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ASA v DGRFP Cluj C-519/21

Tax Cases and Appeals Court of Justice of the European Union
2023-02-16
Construction of a building complex by an association without legal personality – Association contract – Sale of the apartments of that building complex by certain members – Determination of the taxable person liable for the tax – Principle of fiscal neutrality – Right to deduct VAT
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Luxury Trust Automobil GmbH v Finanzamt Österreich C-247/21

Tax Cases and Appeals Court of Justice of the European Union
2022-12-08
Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice
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P GmbH v Finanzamt Österreich C-378-21

Tax Cases and Appeals Court of Justice of the European Union
2022-12-08
Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who not entitled to make deductions – No risk of loss of tax revenue
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Orde van Vlaamse Balies and Others v Vlaamse Regering C-694/20

Tax Cases and Appeals Court of Justice of the European Union
2022-12-08
Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Articles 7 and 47 of the Charter of Fundamental Rights of the European Union
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