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Titanium Ltd v Finanzamt Österreich, formerly Finanzamt Wien C-931/19

Tax Cases and Appeals Court of Justice of the European Union
2021-06-03
Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 45 – Directive 2006/112/EC, as amended by Directive 2008/8/EC – Articles 44, 45 and 47 – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Letting a property in a Member State – Owner of a property with its registered office on the island of Jersey
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BE, DT v Administraţia Judeţeană a Finanţelor Publice Suceava, Direcţia Generală Regională a Finanţelor Publice Iaşi, Accer Ipurl Suceava, acting as court-appointed liquidator of BE, EP C-182/20

Tax Cases and Appeals Court of Justice of the European Union
2021-06-03
Directive 2006/112/EC – Right to deduct – Adjustment of deductions – Insolvency proceedings – National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings
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EQ v Administration de l’Enregistrement, des Domaines et de la TVA C-846/19

Tax Cases and Appeals Court of Justice of the European Union
2021-04-15
Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing
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The Commissioners for Her Majesty’s Revenue & Customs v Wellcome Trust Ltd C-459/19

Tax Cases and Appeals Court of Justice of the European Union
2021-03-17
Harmonisation of fiscal legislation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 44 – Place of supply of services to a taxable person acting as such – Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union
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Danske Bank A/S, Danmark, Sverige Filial v Skatteverket C‑812/19

Tax Cases and Appeals Court of Justice of the European Union
2021-03-11
Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Concept – Article 11 – VAT group Principal establishment and branch of a company situated in two different Member States – Principal establishment forming part of a VAT group to which the branch does not belong – Principal establishment providing services to the branch and imputing to it the costs of those services
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Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira C-581/19

Tax Cases and Appeals Court of Justice of the European Union
2021-03-04
Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria
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Lexel AB v Skatteverket C-484/19

Tax Cases and Appeals Court of Justice of the European Union
2021-01-20
Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Corporation tax – Taxation of associated companies – National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of companies, in the case where a substantial tax benefit is gained
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QM v Finanzamt Saarbrücken C‑288/19

Tax Cases and Appeals Court of Justice of the European Union
2021-01-20
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies of services for consideration – Article 26(1) – Transactions treated as supplies of services for consideration – Article 56(2) – Determination of the point of reference for tax purposes – Hiring of means of transport – Making cars available to employees
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FRANCK d.d. Zagreb v Ministarstvo financija Republike Hrvatske Samostalni sektor za drugostupanjski upravni postupak C‑801/19

Tax Cases and Appeals Court of Justice of the European Union
2020-12-17
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange
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