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Escape Center BVBA v Belgische Staat C-330/21

Tax Cases and Appeals Court of Justice of the European Union
2022-09-22
Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 14 – Concept of the ‘use of sporting facilities’ – Fitness centres – Individual or group coaching
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HA.EN.’ v Valstybinė mokesčių inspekcija prie Lietuvos Respu-blikos finansų ministerijos C-227/21

Tax Cases and Appeals Court of Justice of the European Union
2022-09-15
Directive 2006/112/EC – Right to deduct input VAT – Sale of an item of immovable property between taxable persons – Vendor subject to insolvency proceedings – National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax – Fraud and abuse of rights – Conditions
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Gallaher v HMRC Case C-707/20

Tax Cases and Appeals Court of Justice of the European Union
2022-09-08
Transfer of assets within a group of companies – Company resident in one Member State having a parent company established in another Member State and a sister company established in a third State – Transfer of the intellectual property rights of the resident company to the sister company for consideration equal to the market value – Exemption from tax or imposition of tax, depending on the State in which the beneficiary company has its seat
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R.T. v Hauptzollamt Hamburg C-368/21

Tax Cases and Appeals Court of Justice of the European Union
2022-09-08
Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation
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B. v Dyrektor Izby Skarbowej w W C 696/20

Tax Cases and Appeals Court of Justice of the European Union
07-07-2022
Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality
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X v Staatssecretaris van Financiën C-194/21

Tax Cases and Appeals Court of Justice of the European Union
2022-07-07
Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment
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UAB ‘ARVI’ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos C-56/21

Tax Cases and Appeals Court of Justice of the European Union
2022-06-30
Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality
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