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Apcoa Parking Danmark A/S v Skatteministeriet C-90/20

Tax Cases and Appeals Court of Justice of the European Union
2022-01-20
Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions
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Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA (C-513/20)

Tax Cases and Appeals Court of Justice of the European Union
2021-01-13
Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption of hospital and medical care – Closely related activities – Thermal treatment – Amount charged for compiling an individual file including the user’s clinical history
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Zipvit Ltd v The Commissioners for Her Majesty’s Revenue and Customs C-157/20

Tax Cases and Appeals Court of Justice of the European Union
2022-01-13
Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction – Not included – Concept of VAT ‘due or paid’
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Amper Metal Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-334/20)

Tax Cases and Appeals Court of Justice of the European Union
2021-11-25
Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2 – Transaction subject to VAT – Concept – Article 168(a), and Article 176 – Right to deduct input VAT – Refusal – Advertising services categorised as excessively expensive and not beneficial by the tax authority – Lack of turnover generated by the taxable person
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ELVOSPOL, s. r. o. v Odvolací finanční ředitelství (C-398/20)

Tax Cases and Appeals Court of Justice of the European Union
2021-11-11
Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount for VAT purposes – Total or partial non-payment of the price on account of the debtor’s insolvency – Conditions imposed by national legislation for the adjustment of output VAT – Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company – Non-compliance
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Ferimet SL v Administracíon General del Estado (C-281/20)

Tax Cases and Appeals Court of Justice of the European Union
2021-11-11
Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Article 199 – Reverse charge procedure – Principle of fiscal neutrality – Material conditions governing the right to deduct – Supplier’s status as taxable person – Burden of proof – Fraud – Abusive practice – Invoice referring to a fictitious supplier
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Balgarska natsionalna televizia v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na NAP C 21/20

Tax Cases and Appeals Court of Justice of the European Union
2021-09-16
Directive 2006/112/EC – Scope – Article 2(1)(c) – Supply of services for consideration – Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers – Article 168 – Right of deduction – Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT
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G. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy C 855/19

Tax Cases and Appeals Court of Justice of the European Union
2021-09-09
Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States
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Rádio Popular – Electrodomésticos SA v Autoridade Tributária e Aduaneira C-695/19

Tax Cases and Appeals Court of Justice of the European Union
2021-07-08
Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Article 174(2) – Right to deduction – Proportional deduction – Extended warranties on household electrical appliances and other computer and telecommunications equipment – Definition of ‘financial transactions
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