09.09.2022 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. Categories: European Court of JusticeKeywords: place of taxation, motor vehicle, import ...
15.08.2022 VAT: Place of supply for boat excursions on the river Mosell ... The European Court of Justice (ECJ) was asked on the Value Added Tax (VAT) treatment of tourist navigation services on the stretch of the river Moselle over which both Germany and Luxembourg exercise joint sovereignty. The Luxembourg tax authorities issued VAT assessments to the Luxembourg tour operator as regards its transport services on the river Moselle. In conclusion, the ECJ noted that these services are subject to VAT in any case and the taxation by Luxembourg prevented Germany from imposing VAT. Categories: Supreme Tax Court casesKeywords: place of taxation, boat tours
09.01.2011 Conflict of definition with no collection of VAT does not pr ... The ECJ has held that a conflict of definition leading to cross-border car leasing being taxable in neither country does not preclude the right to deduct input tax. Categories: From EuropeKeywords: input tax deduction, conflict of definit ...
