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Norddeutsche Gesellschaft für Diakonie mbH v Finanzamt Kiel C-141/20

Tax Cases and Appeals Court of Justice of the European Union
2022-12-01
Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Concept of ‘close financial links’ – Need for the controlling company to have a majority of voting rights as well as a majority shareholding – No need – Assessment of the independence of an economic entity in the light of standardised criteria – Scope
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S v Finanzamt T C-269/20

Tax Cases and Appeals Court of Justice of the European Union
2022-12-01
Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’
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A v Finanzamt M C-596/21

Tax Cases and Appeals Court of Justice of the European Union
2022-11-24
Directive 2006/112/EC – Articles 167 and 168 – Right to deduct input VAT – Principle of prohibition of fraud – Chain of supply – Refusal of the right to deduct in the case of fraud – Taxable person – Second purchaser of goods – Fraud affecting part of the VAT due in respect of the first purchase – Scope of the refusal of the right to deduction
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CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága C-458/21

Tax Cases and Appeals Court of Justice of the European Union
2022-11-24
Directive 2006/112/EC – Article 132(1)(c) – Exemptions for certain activities in the public interest – Provision of medical care in the exercise of the medical and paramedical professions – Service used by an insurance company to review the accuracy of a diagnosis of serious illness and find and provide the best possible care and treatment abroad
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GE Aircraft Engine Services Ltd v The Commissioners for His Majesty’s Revenue and Customs C-607/20

Tax Cases and Appeals Court of Justice of the European Union
2022-11-17
Directive 2006/112/EC – Article 26(1)(b) – Supply of services free of charge – Award of retail vouchers free of charge to staff of the taxable person’s business as part of an employee recognition and reward scheme – Transactions treated as supplies of services for consideration – Scope – Principle of fiscal neutrality
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HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. (“Humda”) v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága C‑397/21

Tax Cases and Appeals Court of Justice of the European Union
2022-10-13
Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer VAT improperly paid – Principles of effectiveness, tax neutrality and non-discrimination
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MC v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite C-1/21

Tax Cases and Appeals Court of Justice of the European Union
2022-10-13
Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which provides for the joint and several liability of the non-taxable manager of the legal person – Transfers made in bad faith by the manager – Depletion of the legal person’s assets leading to insolvency – Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits – Default interest – Proportionality
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Vittamed technologijos’, in liquidation (“Vittamed”) v Valstybinė mokesčių inspekcija, intervener: Kauno apskrities valstybinė mokesčių inspekcija C-293/21

Tax Cases and Appeals Court of Justice of the European Union
2022-10-06
Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers
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