ECJ Archives - Page 2 of 3 - Diligens Tax Consulting

The reimbursement of costs related to the displacement of a manager to its subsidiary constitutes an operation subject to VAT. ECJ’s judgment of March 11, 2020.

27 March, 2020

A company displaced a manager to its subsidiary, to develop a position of manager in one of its establishments. As a consequence of this displacement, the subsidiary received from its parent [...]

REFUSAL OF VAT EXEMPTION FOR EXPORT WHEN THE RECIPIENT IS NOT THE PURCHASER. JUDGMENT OF THE ECJ “UNITEL” OF OCTOBER 17, 2019

25 November, 2019

In this litigation, the Tax Administration of Poland denied the application of the VAT exemption for export of goods to an entity that had sold mobile phones to two Ukrainian entities, having [...]

VAT deduction in chain supply. Need to demonstrate abusive practice. Judgment of the ECJ “SIA KURSU ZEME”

12 September, 2019

The main proceedings (C-273/18) relates to the refusal, by the Latvian Tax Administration, of the VAT deduction by a company that acquires goods from the last supplier of a chain supply, where [...]

Subject to VAT and exempt transactions. Deductibility of the VAT paid for expenses linked to an investment. Judgment of the ECJ “University of Cambridge”

9 July, 2019

In the present judgment (C-316/18), the University of Cambridge, a non-profit teaching center, performs both, transactions exempt from VAT (teaching) and transactions subject to VAT in the [...]

The supplies of fuel cards by the parent company to its subsidiary are financial services VAT exempted. Judgment of ECJ, Vega International.

27 May, 2019

The judgment of the European Court of Justice (ECJ) of March 28, 2019, Vega International’s case (C-235/18), has focused on the qualification of transactions, for VAT purposes, related to the [...]