Kategorien: European Court of Justice (42 gefunden)

1. 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
2. 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 ...
3. 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 ...
4. 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 ...
5. 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 ...
6. 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 ...
7. 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 ...
8. 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 ...
9. 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 ...
10. 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, ...
11. 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
12. 16. April 2021

    VAT group: ECJ defines eligibility of partnerships as contro ...

    The ECI held that it is from the outset not compatible with EU-Law if the possibility for a partnership to form a VAT group - in addition to the controlling company – is limited to those partners in the partnership whose business is financially integrated into that of the parent. Such a restriction can only be justified by a specific need to prevent abuse.

    Kategorien: European Court of Justice

    Schlagwörter: VAT group, partnership, controlled compa ...
13. 26. Februar 2021

    Swedish interest deduction rule incompatible with EU law

    In a recent judgement the European Court of Justice (ECJ) has clarified that it is contrary to the freedom of establishment to deny the deduction of interest costs on a loan from a normally taxed group company, if this would not have happened had the loan been granted from a normally taxed Swedish group company instead.

    Kategorien: European Court of Justice

    Schlagwörter: interest deduction, cross-border loan
14. 22. Dezember 2020

    ECJ: Request for VAT refund valid even in absence of serial ...

    Following on a request for a preliminary ruling brought by the Supreme Tax Court, the European Court of Justice held that the application form for a VAT refund does not necessarily have to show a serial invoice number. It is sufficient to indicate another number which can be used to identify the invoice and thus the item or service in question.

    Kategorien: European Court of Justice

    Schlagwörter: serial number, application for VAT refun ...
15. 21. Dezember 2020

    No VAT exemption for heat supplies provided by homeowners' a ...

    The European Court of Justice (ECJ) held that the supply of heat by a homeowners' association to its members, the residential property owners, is subject to VAT. Accordingly, the proportionate input VAT allocable to the acquisition and operation costs of the heat generating power plant will be deductible. The case was referred to the ECJ by the Lower Tax Court of Baden-Wuerttemberg.

    Kategorien: European Court of Justice

    Schlagwörter: VAT Exemption, heat supplies, power plan ...
16. 13. Dezember 2020

    ECJ: No automatic VAT-exemption for sports related services ...

    The ECJ held that Article 132(1)(m) of Council Directive 2006/112/EC exempting ‘the supply of certain services closely linked to the practice of sport or physical education’ is not being of direct effect and cannot be directly invoked before the national (local) courts. It is for the national court to determine in detail what kind of services provided by sports clubs are exempt from VAT.

    Kategorien: European Court of Justice

    Schlagwörter: VAT Exemption, sports services, sports c ...
17. 29. November 2020

    ECJ: Complaint for rejection of VAT refund applications by f ...

    The European Court of Justice (ECJ) upheld an action for breach of contract brought by the EU Commission against Germany in two of three claims. Germany had violated EU law insofar as it systematically refuses to request the information missing in an application for a VAT refund of foreign taxpayers and instead immediately refuses the refund applications in such cases if such information can be provided only after the 30 September deadline.

    Kategorien: European Court of Justice

    Schlagwörter: foreign business, application for VAT re ...
18. 10. März 2020

    ECJ: VAT treatment of medical telephone consultations

    In a judgement of 5 March 2020 the European Court of Justice (ECJ) dealt with the question whether telephone advisory services provided by a company on behalf of state health insurance funds through so-called “health coaches” may be free from VAT. The ECJ held that VAT exemption may indeed apply, provided the services have a therapeutic or curative objective and are of a comparable level of quality as the services provided by other suppliers in this field.

    Kategorien: European Court of Justice

    Schlagwörter: health coaches, medical advice, telephon ...
19. 19. Juni 2019

    European Court of Justice: Final Losses

    The European Court of Justice held in its decision Memira Holding AB issued on 19 June 2019 that when assessing whether the losses of a non-resident subsidiary are final within the meaning of its judgment in Marks & Spencer on 13 December 2005 (C‑446/03), the fact that, in the event of a merger, the subsidiary’s Member State of establishment does not does not allow the losses of one company to be transferred to another company liable for corporation tax, is not decisive, unless the parent company can demonstrate that it is impossible for it to deduct those losses through ensuring that - in particular by means of a sale- the losses are fiscally taken into account by a third party for future tax periods.

    Kategorien: European Court of Justice

    Schlagwörter: freedom of establishment, final losses, ...
20. 22. Mai 2019

    VAT refund: One-month period for submission of additional in ...

    In a French case the ECJ held that failure by a taxable person to provide additional information on the VAT refund application and to answer further questions within the one-month period provided for under Council Directive 2008/9 does not automatically lead to the forfeiture of his entitlement to a VAT refund.

    Kategorien: European Court of Justice

    Schlagwörter: VAT refund, application for VAT refund, ...
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