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CELEX:62021CJ0641: Judgment of the Court (Eighth Chamber) of 27 October 2022.#Climate Corporation Emissions Trading GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Point of reference for tax purposes – Transfer of greenhouse gas emission allowances – Recipient involved in VAT evasion in a chain of transactions – Taxable person who knew or should have known about that evasion.#Case C-641/21.

December 21, 2022 No Comments

CELEX:62021CJ0001: Judgment of the Court (Seventh Chamber) of 13 October 2022.#MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which provides for the joint and several liability of the non-taxable manager of the legal person – Transfers made in bad faith by the manager – Depletion of the legal person’s assets leading to insolvency – Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits – Default interest – Proportionality.#Case C-1/21.

December 21, 2022 No Comments

CELEX:62021CJ0397: Judgment of the Court (Seventh Chamber) of 13 October 2022.#HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Request for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer VAT improperly paid – Principles of effectiveness, tax neutrality and non-discrimination.#Case C-397/21.

December 21, 2022 No Comments

CELEX:62021CJ0293: Judgment of the Court (Tenth Chamber) of 6 October 2022.#UAB ‘Vittamed technologijos’ v Valstybinė mokesčių inspekcija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers.#Case C-293/21.

December 21, 2022 No Comments

CELEX:62021CJ0330: Judgment of the Court (Eighth Chamber) of 22 September 2022.#The Escape Center BVBA v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 14 – Concept of the ‘use of sporting facilities’ – Fitness centres – Individual or group coaching.#Case C-330/21.

December 21, 2022 No Comments

CELEX:62021CJ0235: Judgment of the Court (Seventh Chamber) of 29 September 2022.#Raiffeisen Leasing v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Sale-and-lease back agreement – Persons liable for payment of VAT – Possibility of treating a written contractual agreement as an invoice.#Case C-235/21.

December 21, 2022 No Comments

CELEX:62021CC0378: Opinion of Advocate General Kokott delivered on 8 September 2022.#P GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who not entitled to make deductions – No risk of loss of tax revenue.#Case C-378/21.

December 21, 2022 No Comments

CELEX:62021CJ0227: Judgment of the Court (Fourth Chamber) of 15 September 2022.#UAB ‘HA.EN.’ v Valstybinė mokesčių inspekcija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input VAT – Sale of an item of immovable property between taxable persons – Vendor subject to insolvency proceedings – National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax – Fraud and abuse of rights – Conditions.#Case C-227/21.

December 21, 2022 No Comments

CELEX:62021CJ0267: Judgment of the Court (Tenth Chamber) of 1 August 2022.#Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 56 – Supply of insurance services – Point of reference for tax purposes – Claims settlement services provided by third-party companies in the name and on behalf of an insurer.#Case C-267/21.

December 21, 2022 No Comments

CELEX:62021CC0247: Opinion of Advocate General Kokott delivered on 14 July 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.

December 21, 2022 No Comments

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