Kategorien: European Court of Justice (102 gefunden)

  1. 09. September 2024

    ECJ: No direct claim for refund of VAT in case of incorrect ...

    The Supreme Tax Court had asked the European Court of Justice for a preliminary ruling on the question of a direct refund claim in the case of incorrectly invoiced and paid German VAT in the event of the supplier's insolvency. In its judgment, the ECJ is of the opinion that the recipient of the service cannot claim a refund of the VAT paid to the supplier directly from the tax authorities of his Member State.

    Kategorien: European Court of Justice
    Schlagwörter: incomplete invoice, insolvency, refund c ...
  3. 30. Juli 2024

    Combating aggressive tax planning: ECJ upholds the validity ...

    The EU Council Directive for mandatory automatic exchange of tax information in cross-border arrangements provides that all intermediaries and, in their absence, the taxpayer involved in potentially aggressive cross-border tax arrangements (that may lead to tax avoidance and evasion) must report them to the competent tax authorities. In a Belgian case the European Court of Justice took the chance to comment on various general aspects of the Directive.

    Kategorien: European Court of Justice
    Schlagwörter: automatic exchange of information, cross ...
  7. 06. Juni 2024

    ECJ: Tenderer to claim damages if unlawfully excluded from p ...

    In its judgment today the European Court of Justice held that current EU-law contravenes a national legislation or a national practice which excludes the possibility for a tenderer who has been unlawfully excluded from a procedure for the award of a public contract to be compensated for the loss suffered because of the loss of the opportunity to participate in that procedure with the intention to obtain the contract concerned.

    Kategorien: European Court of Justice
    Schlagwörter: damages, public sector
  9. 17. Mai 2024

    ECJ: Transactions between members of VAT group taxable?

    In a case previously dealt with by the European Court of Justice the Supreme Tax Court saw the need for yet another preliminary ruling regarding the current German VAT situation of non-taxable intra-group transactions. In his Opinion the Advocate General takes the view that a VAT group’s internal transactions do not fall within the scope of value added tax.

    Kategorien: European Court of Justice
    Schlagwörter: VAT group, intracompany transaction
  11. 01. Mai 2024

    ECJ: Free-of-charge supplies of heat to other taxable person ...

    Following a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice decided that the transfer free of charge of heat produced by a taxable person to other taxable persons is treated as a VATable supply of goods for consideration. It is irrelevant in that regard whether the recipients use the heat for purposes entitling to an input VAT deduction.

    Kategorien: European Court of Justice
    Schlagwörter: free-of-charge, Supply of goods
  12. 22. April 2024

    ECJ: VAT treatment of prepaid cards or voucher codes for pur ...

    In a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice was asked to comment on the classification and VAT liability regarding the marketing of prepaid cards or voucher codes used to purchase digital content in an online shop. Specifically, the focus was on the distinction between single-purpose vouchers and multi-purpose vouchers.

    Kategorien: European Court of Justice
    Schlagwörter: digital platform operators, multiple-pur ...
  13. 18. März 2024

    ECJ: Method of calculating compensation for early repayment ...

    In a request for a preliminary ruling from the District Court of Ravensburg (Landgericht Ravensburg) the European Court of Justice was asked for an interpretation of Directive 2014/17/EU on the creditor’s right to receive compensation for premature repayment of a loan. The ECJ held that it must be ensured that the calculation by the creditor of its loss of profit from the premature termination, considering the flat rate return on the sum repaid early is fair and objective, and that it does not exceed the creditor’s financial loss.

    Kategorien: European Court of Justice
    Schlagwörter: compensation payment, early repayment, l ...
  14. 07. März 2024

    ECJ: Auctioning of personal data for advertising purposes un ...

    In a Belgian case, the European Court of Justice clarified the term "personal data" and the conditions under which a sectoral organization, insofar as it provides its members with a framework of rules on consent to the processing of personal data, is to be classified as a "joint controller"’ within the meaning of the General Data Protection Regulation (GDPR). The ECJ also comments on the limits of the joint and several liability of such an organization.

    Kategorien: European Court of Justice
    Schlagwörter: Personal data
  15. 05. März 2024

    ECJ: VAT exemption for intra-Community supplies only if iden ...

    In a decision following the request for a preliminary ruling from the Czech Republic the European Court of Justice held that exemption from VAT must be refused if the supplier has not provided evidence that the goods have been supplied to a recipient who is taxable in the other Member State and - taking into account the facts and the evidence provided by the supplier - the information required to verify the taxability of the recipient is missing.

    Kategorien: European Court of Justice
    Schlagwörter: delivery documentation, VAT Exemption
  16. 02. Februar 2024

    Update: ECJ - Different tax treatment of resident and non-re ...

    Based on the German tax provisions existing in the years in dispute 2008 through 2010, resident and non-resident special real estate funds are treated differently, which is disadvantageous for non-resident special real estate funds. In its decision the ECJ sees a restriction on the free movement of capital which cannot be justified by overriding reasons of public interest.

    Kategorien: European Court of Justice
    Schlagwörter: investment funds
  17. 30. Januar 2024

    ECJ: VAT liability of employee issuing fake invoices in the ...

    Following a polish request for a preliminary ruling the European Court of Justice held that an employee using employer’s details to issue fake invoices is liable for VAT incurred thereon. Such is the case if the employer, who is a taxable person for VAT purposes, has exercised the due diligence reasonably required to monitor the conduct of its employee.

    Kategorien: European Court of Justice
    Schlagwörter: VAT fraud
  18. 22. Januar 2024

    ECJ: No corresponding application of Article 215 (4) Customs ...

    Following a request for a preliminary ruling by the Hamburg Tax Court, the ECJ held that Article 215 (4) Customs Code, dealing with the determination of the place of origin of import VAT is not automatically applicable if goods were brought into the customs territory of the EU in breach of customs rules and if they are subsequently transported to another Member State.

    Kategorien: European Court of Justice
    Schlagwörter: import VAT, customs duty
  19. 29. Dezember 2023

    ECJ: VAT liability for member of the board of directors of a ...

    In a request from Luxembourg for a preliminary ruling, the European Court of Justice (ECJ) was asked whether the member of the board of directors (MBD) of a Luxembourg public limited company pursues an economic activity which is carried out independently and thus subject to Value Added Tax. In previous cases this question was addressed only for a member of a supervisory board and a managing director and answered by the Court in the negative. In the current case the ECJ has reservations as to the independence of the service provided by the MBD.

    Kategorien: European Court of Justice
    Schlagwörter: boards, supervisory board remuneration
  20. 27. Dezember 2023

    No right of withdrawal in case of car leasing without purcha ...

    In a most recent decision, the European Court of Justice decided that a consumer who concludes a car leasing agreement without an obligation to purchase does not have a right of withdrawal. By contrast, a consumer who has concluded a credit agreement to purchase a car without being properly informed of his or her rights and obligations may withdraw at any point as long as he or she has not received complete and correct information and provided that the withdrawal occurs before the agreement is performed in full.

    Kategorien: European Court of Justice
    Schlagwörter: Leasing, car leasing
  21. Weitere laden

Kontakt

Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

Folgen Sie mir auf LinkedInE-Mail IconE-Mail
Tax & LegalRSS-Feed

© 2017 - 2024 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Portions of this program may use third-party open source components governed by the respective open source license terms.