Categories: European Court of Justice (117 found)

1. 13.06.2025

   ECJ: No import VAT on the re-importation into the EU of good ...

   The European Court of Justice (ECJ) had to deal with questions regarding the exemption from import VAT on the re-importation into the EU of goods exempt from customs duties. Specifically, whether the import VAT exemption is accessory to the exemption from customs duties for re-imported goods or if both exemptions are to be applied independently.

   Categories: European Court of Justice

   Keywords: VAT Exemption, import VAT, customs duty
2. 10.06.2025

   ECJ: VAT exemption for small consignments of non-commercial ...

   In a request for a preliminary ruling from Poland the European Court of Justice commented on the VAT exemption for small consignments of goods of non-commercial nature from third countries and where the recipient is residing in a Member State other than the Member State of importation.

   Categories: European Court of Justice

   Keywords: VAT Exemption
3. 09.05.2025

   ECJ: Lump-sum compensation to cover losses of public transpo ...

   In a most recent decision and following a request for a preliminary ruling from the Supreme Administrative Court in Poland, the European Court of Justice addressed the question of how the subsidy of a taxable person by a local authority acting in the public interest (here: the provision of public transport) is treated for VAT purposes. In the case at hand the court decided that such compensation has no direct effect on the price of the transport services provided, the purpose of that compensation being above all to cover the losses linked to that activity.

   Categories: European Court of Justice

   Keywords: Public Services, local public transport
4. 21.03.2025

   ECJ: Contract with juvenile sports talent for participation ...

   An agreement under which a sportsman under the age of majority is obliged to share part of his future income once he becomes a professional athlete may be in breach of the Directive on unfair terms in consumer contracts. The European Court of Justice held, that the national court must assess the unfairness of such a term by considering whether a legal clause to that effect is plain and intelligible as regards the financial consequences of the commitment.

   Categories: European Court of Justice

   Keywords: athletes, consumer protection
5. 28.02.2025

   ECJ confirms German ban on certain discounts for online phar ...

   Member States may authorize advertising measures to promote the purchase of unspecified prescription-only medicinal products in the form of price reductions or payments of an exact amount. In a most recent decision, the European Court of Justice also held that Member States may prohibit advertising measures to promote the purchase of the type of medicinal product where vouchers for the subsequent purchase of non-prescription medicinal products and health and care products are offered.

   Categories: European Court of Justice

   Keywords: medicinal products, online advertising
6. 19.12.2024

   ECJ: A holding by purely financial investors in a law firm m ...

   In its decision today the European Court of Justice (ECJ) held that a Member State (here: Germany) may prohibit holdings by purely financial investors in the capital of a law firm. Such a restriction on the freedom of establishment and the free movement of capital is justified by the objective of ensuring that lawyers can exercise their profession independently and in compliance with their professional conduct obligations.

   Categories: European Court of Justice

   Keywords: law firm
7. 16.12.2024

   ECJ: Input VAT deduction on intragroup administrative servic ...

   Following a preliminary request from Romania, the European Court of Justice (ECJ) had to deal with the refusal of the local tax authorities on the right to input VAT deduction if services are not used for taxable transactions. Specifically, it refers to the VAT deduction for intercompany consultancy and administrative services with a supplier located in a country different than Romania.

   Categories: European Court of Justice

   Keywords: input VAT deduction, intracompany transa ...
8. 06.12.2024

   ECJ : Carry forward of input VAT surplus under Article 183 o ...

   In a Portuguese request for a preliminary ruling, the ECJ dealt with the question of the deadline when applying for a refund or carry over of a VAT surplus. In the case of dispute, the application for carry over was only made after the resumption of the previously discontinued economic activity.

   Categories: European Court of Justice

   Keywords: input VAT, deadline
9. 29.11.2024

   ECJ: Obligation to pay total agreed amount in case of premat ...

   Following the request for a preliminary ruling from the Austrian Supreme Court, the European Court of Justice held that the amount contractually due following the termination, by the recipient of a supply of services, of a contract validly concluded for that supply of services where the supplier had already started and was also prepared to complete the work, must be regarded as constituting the remuneration for a supply of services for consideration.

   Categories: European Court of Justice

   Keywords: supply of services
10. 21.11.2024

    ECJ: Avoidance of customs duty by relocating the production ...

    In the present proceedings, the European Court of Justice (ECJ) had to decide whether the Commission may refuse to recognize a relocation of production solely on the ground that the relocation is intended to escape customs duties imposed in connection with a trade dispute between two States. The plaintiffs claim for the relocation of the origin of the goods (here: Harley Davidson motorcycles) was dismissed by the General Court. The ECJ as the court of last resort also rejected the grounds of appeal.

    Categories: European Court of Justice

    Keywords: customs, customs duty
11. 15.11.2024

    ECJ: Liability of managing director for failure to duly noti ...

    Following a request for a preliminary ruling from the Supreme Court of the Netherlands, the European Court of Justice commented on the Dutch legislation providing for joint and several liability of the establishment's administrator and specifically the circumstances under which the shareholder and managing director of a Dutch holding company may be held liable for the company’s inability to pay the taxes due.

    Categories: European Court of Justice

    Keywords: owner/manager, liability for VAT
12. 25.10.2024

    ECJ: Partial recovery of commission in case of early repayme ...

    In a preliminary request from Poland the European Court of Justice decided that the consumer can recover part of the commission linked to the granting of credit if he or she has not been informed that this commission is not dependent of the duration of the contract. The same applies if the consumer has paid that commission in a single instalment when concluding the mortgage agreement.

    Categories: European Court of Justice

    Keywords: early repayment, loan
13. 09.10.2024

    ECJ: Limitation on deduction of interest for an intra-group ...

    In a most recent judgment, the European Court of Justice decided that Article 10a of the Dutch Corporate Income Tax Act providing for an interest deduction limitation rule in wholly artificial arrangements is compatible with EU law. Although this article introduces a difference in treatment between a domestic and a cross-border situation, such a difference is justified based on the need to combat tax fraud and tax evasion.

    Categories: European Court of Justice

    Keywords: interest limitation, interest deduction
14. 04.10.2024

    ECJ: Request for tax relevant information versus lawyer’s ob ...

    In a request for a preliminary ruling from Luxembourg the ECJ was asked under what conditions a tax administration may seek disclosure from a lawyer in the context of an exchange of information and whether such information provided falls under the protection of legal professional privilege pursuant to Article 7 of the Charter of Fundamental Rights of the European Union. In this case the ECJ sees an infringement of the essence of the right guaranteed in Article 7 of the Charter which cannot be justified.

    Categories: European Court of Justice

    Keywords: exchange of information
15. 30.09.2024

    ECJ on the UK Controlled Foreign Company (CFC) rules

    The case before the European Court of Justice (ECJ) concerned an annulment application in respect of a decision by the European Commission that certain parts of the UK’s controlled foreign company (CFC) regime constituted state aid. The case was an appeal against the General Court’s earlier decision to uphold the Commission’s state aid determination.

    Categories: European Court of Justice

    Keywords: state aid, CFC taxation
16. 09.09.2024

    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.

    Categories: European Court of Justice

    Keywords: incomplete invoice, insolvency, refund c ...
17. 06.08.2024

    Update: ECJ confirms option for full income tax assessment t ...

    The European Court of Justice decided that the refusal of the option for full income tax assessment for German citizens living in Switzerland contravenes the principle of non-discrimination contained in the Agreement for the Free Movement of Persons between the EU and Switzerland.

    Categories: European Court of Justice

    Keywords: free movement of workers, tax assessment
18. 30.07.2024

    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.

    Categories: European Court of Justice

    Keywords: automatic exchange of information, cross ...
19. 11.07.2024

    ECJ: Transactions between members of VAT group not taxable

    Following yet another preliminary ruling regarding the German regulations of consolidated tax groups for VAT purposes the European Court of Justice held that a VAT group’s internal transactions do not fall within the scope of value added tax and remain non-taxable.

    Categories: European Court of Justice

    Keywords: VAT group, intracompany transaction
20. 14.06.2024

    ECJ: No fixed establishment of German company on the basis o ...

    The European Court of Justice held that a German resident company (limited partnership) has no establishment for VAT purposes in Romania under a service contract with a Romanian group company. The court also addressed the question of the place of performance under the circumstances in the case referred.

    Categories: European Court of Justice

    Keywords: permanent establishment (PE), Place of s ...
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