Kategorien: European Court of Justice (51 gefunden)

1. 04. Oktober 2022

   ECJ: VAT invoice requirements in case of leasing

   In a request for a preliminary ruling from the Supreme Court of Slovenia the European Court of Justice had the opportunity once again to comment on the invoice requirements, this time with respect to an input VAT deduction in the course of finance lease agreements in accordance with Article 203 of the VAT Directive 2006/112/EC.

   Kategorien: European Court of Justice

   Schlagwörter: Leasing, invoice
2. 23. September 2022

   ECJ: Final losses of UK branch not deductible for German par ...

   In its decision of 22 September 2022, the European Court of Justice upheld the German rule that the final losses of a permanent establishment (PE) located in the United Kingdom are not deductible for the German head office (parent company). This practice is not contrary to the principle of freedom of establishment. There is no obligation under EU law to take such losses into account because Germany as the state of residence has waived its power to tax the profits (and losses) of its UK PE under the UK/German double tax treaty.

   Kategorien: European Court of Justice

   Schlagwörter: Final PE losses, foreign branch losses
3. 20. September 2022

   Input VAT in case of insolvency of the seller may be deducti ...

   In a preliminary request from Lithuania the European Court of Justice has ruled that it is contrary to EU law for the local tax authority to deny an input VAT deduction on the grounds of alleged abuse of rights solely because the seller is insolvent, and the buyer was aware of this situation.

   Kategorien: European Court of Justice

   Schlagwörter: VAT fraud, input VAT deduction
4. 19. September 2022

   UK Group Transfer Rules tested before the ECJ

   In a reference for a preliminary ruling from the UK Upper Tribunal the European Court of Justice (ECJ) is asked whether the immediate tax charge on a transfer of assets from a UK resident company to a sister company resident in Switzerland (which does not carry on a trade in the UK through a permanent establishment) contrasts with EU-Law (Article 49 TFEU or Article 63 TFEU).

   Kategorien: European Court of Justice

   Schlagwörter: Knowledge Transfer (KT) / Wissenstransfe ...
5. 09. September 2022

   ECJ: Place of import of transport vehicle and payment of imp ...

   Following up on a preliminary request from the Hamburg Tax Court the European Court of Justice (ECJ) had to decide on the place of importation for VAT purposes of a transportation vehicle purchased in Georgia which was brought into the EU in breach of customs legislation. The ECJ held the place of importation to be Germany, that is where the owner of the car resides and where the car is ultimately in use.

   Kategorien: European Court of Justice

   Schlagwörter: place of taxation, motor vehicle, import ...
6. 09. September 2022

   ECJ: No input VAT recovery for management holding company

   The European Court of Justice decided that a holding company with taxable output services to its subsidiaries is not entitled to deduct input tax if the input services received are not directly and immediately related to the holding company's own sales, but rather to the largely tax-exempt activities of the subsidiaries.

   Kategorien: European Court of Justice

   Schlagwörter: economic activity, input VAT deduction, ...
7. 17. Juni 2022

   German withholding tax refund requirements for non-resident ...

   The German rules on the procedure and documentation requirements for withholding tax refunds to non-resident portfolio shareholders are not compatible with the EU principles on the free movement of capital, as the European Court of Justice (ECJ) said in a most recent decision.

   Kategorien: European Court of Justice

   Schlagwörter: portfolio dividend, refund claim, docume ...
8. 27. Mai 2022

   ECJ: Refusal to allow the utilization of foreign branch fina ...

   Following the request for a preliminary ruling from the German Supreme Tax Court, the European Court of Justice (ECJ) is called to decide whether a German parent company has the right to deduct from its taxable income losses incurred by its UK branch, which had ceased activity and thus could no longer utilize its accumulated tax losses in the UK. In his Opinion, the Advocate General has suggested that the German rules denying the import of losses of foreign branches are not contrary to the EU principles of freedom of establishment.

   Kategorien: European Court of Justice

   Schlagwörter: final loss, foreign branch losses, head ...
9. 23. Mai 2022

   ECJ and VAT: No fixed establishment through subsidiary provi ...

   In a recent judgment the European Court of Justice (ECJ) held that a German company does not maintain a fixed establishment through its Romanian subsidiary where the latter actively promoted the products of the German company in Romania based on marketing, advertising and regulatory strategies established and developed by the German parent.

   Kategorien: European Court of Justice

   Schlagwörter: permanent establishment, marketing subsi ...
10. 09. Mai 2022

    ECJ: VAT treatment of city-card for tourists as multi-purpos ...

    In a Swedish reference for a preliminary ruling, the European Court of Justice (ECJ) had a first opportunity to comment on the distinction and VAT treatment of single-purpose vouchers and multi-purpose vouchers in Article 30a of the VAT Directive. According to the ECJ, the city-card of Stockholm can be viewed as a multi-purpose voucher as mentioned in Article 30a (3) VAT Directive, provided it meets the criteria for a voucher as set in Article 30(1) which is finally to be confirmed by the referring court.

    Kategorien: European Court of Justice

    Schlagwörter: VAT, voucher, multiple-purpose voucher
11. 31. März 2022

    ECJ: Withholding tax on notional interest in case of interes ...

    In a Bulgarian case the European Court of Justice (ECJ) held that EU law does not preclude national legislation imposing withholding tax on notional market-based interest (mandated under local tax anti-avoidance rules). Such withholding tax cannot be exempt under the regimes of the IRD (EU Interest - Royalty Directive 2003/49/EC) and the PSD (EU Parent-Subsidiary Directive 2011/96/EU) as there have been no actual payments of interest.

    Kategorien: European Court of Justice

    Schlagwörter: notional tax, interest-free loan, notion ...
12. 25. März 2022

    Documentation requirements for refund of withholding tax on ...

    In his Opinion of 20 January 2022, the Advocate General (AG) suggests to the European Court of Justice (ECJ) that Germany’s requirements for withholding tax claims filed by non-resident corporate taxpayers with seat or place of management in the EU or EEA are too strict in two respects and thus in violation of Article 63 TFEU on the free movement of capital.

    Kategorien: European Court of Justice

    Schlagwörter: portfolio dividend, documentation requir ...
13. 22. März 2022

    Portuguese dividend withholding tax for foreign UCITS in bre ...

    Does the free movement of capital require a Member State to tax non-resident and resident investment vehicles according to the same tax system? This is the question raised in the request for a preliminary ruling submitted to the European Court of Justice (ECJ) by the Portuguese tax court (Tax Arbitration Tribunal). Contrary to the Opinion of the Advocate General the ECJ decided that the withholding tax on dividends paid to non-resident Undertakings for Collective Investments in Transferable Securities (UCITS) is in violation with current EU Law.

    Kategorien: European Court of Justice

    Schlagwörter: UCITS, portuguese dividend withholding t ...
14. 15. Februar 2022

    ECJ: Time of input Vat deduction in case option to charge VA ...

    In a most recent ruling, the European Court of Justice (ECJ) held that, for situations where the output VAT is calculated at the time the remuneration is received rather when the service was completed, the German VAT provision that the right to deduct input VAT must be exercised upon completion of the supply or service is not in line with current EU law, in particular Articles 167 and 66 (1) of Council Directive 2006/112/EC.

    Kategorien: European Court of Justice

    Schlagwörter: input VAT deduction, remittance basis, r ...
15. 08. Februar 2022

    Rules for limited inheritance tax liability only in part com ...

    According to the decision of the European Court of Justice (ECJ), the different inheritance tax allowances in the case of unlimited and limited tax liability is in line with EU law, specifically it is not in breach of the free movement of capital. However, the refusal of the German tax office to deduct liabilities linked to the inheritance in the case of limited tax liability is not compatible with EU law. 

    Kategorien: European Court of Justice

    Schlagwörter: limited inheritance tax liability, inher ...
16. 28. Januar 2022

    German VAT group regime tested before the ECJ

    Pending before the ECJ are currently two questions of relevance regarding the German regulation of consolidated tax groups for VAT purposes (VAT group). In her Opinion on both cases the Advocate General takes the view that the sole taxable person is, in principle, the VAT group itself and not (as under German VAT law) the controlling member of the group.

    Kategorien: European Court of Justice

    Schlagwörter: VAT group, taxable person, controlling m ...
17. 06. Januar 2022

    Deduction of input VAT in cases of allegedly useless adverti ...

    In an interesting Hungarian case, albeit with a somewhat predictable outcome, the ECJ was called to decide on the deduction of input VAT in cases where the value of the service provided is ostensibly disproportionate to the benefit which the service generates for the recipient in matters of sales revenue or increase in sales revenue. The ECJ held that, in general,  such circumstances have no effect on the right to deduct input tax.

    Kategorien: European Court of Justice

    Schlagwörter: input tax deduction, useless advertising ...
18. 17. September 2021

    Belgian tax exemptions granted to multinational companies as ...

    In a most recent judgment, the European Court of Justice (ECJ) confirmed the findings of the EU Commission in a Belgian case, namely that local tax exemptions granted by way of tax rulings to multinational companies constitutes selective and thus illicit State Aid. With this, the ECJ sets aside the first-instance decision of the European General Court and refers the case back for further review on other aspects of the case.

    Kategorien: European Court of Justice

    Schlagwörter: tax rulings, illicit state aid, Belgian ...
19. 08. Juli 2021

    VAT: No permanent establishment in case of property rental

    The European Court of Justice (ECJ) ruled that the reverse charge is applicable to the leasing of real property located in Austria because the Jersey based lessor, in lieu of own local staff to perform services relating to the letting, does not have a permanent establishment (fixed place of business) in Austria.

    Kategorien: European Court of Justice

    Schlagwörter: reverse charge, permanent establishment, ...
20. 04. Juni 2021

    ECJ: Participation in VAT fraud and refusal of input VAT ded ...

    The right to deduct input VAT is denied not only if the taxable person himself commits an evasion, but also if he is aware that he participated with his acquisition in a tax evasion. In the latter case the refusal of the input tax deduction is a consequence of the failure to comply with the responsibilities in suspect cases. The taxable person who knew or should have known that he or she was participating in a fraudulent transaction assists the perpetrators of that fraud and becomes an accomplice thereto. The European Court of Justice (ECJ) confirms its previous case law on this issue.

    Kategorien: European Court of Justice

    Schlagwörter: Tax evasion, VAT fraud
21. Weitere laden