Aktuelle EuGH-Entscheidungen - USt
In dieser Rubrik finden Sie Kurzfassungen aktueller EuGH-Entscheidungen zur Umsatzsteuer, die wir Ihnen zum Download zur Verfügung stellen.
Wheels Common Investment
Fund Trustees Ltd and others v The Commissioners for HMRC
Judgement of 7 March 2013 in Case C-424/11
Subject: Article 13B(d)(6) of Sixth Council Directive 77/388/EEC and Article 135(1)(g) of Directive 2006/112 – Interpretation of the scope and meaning of the VAT exemption for ‘special investment funds’.
TETS Haskovo AD
Judgment of 18 October 2012 in Case C-234/11
Subject: Article 185(1) of the EU Council Directive 2006/112: Obligation of a company to adjust the deducted input VAT after the VAT return is made, some change occurs in the factors used to determine the amount to be deducted, for example where purchases are cancelled or price reductions are obtained
Maria Kozak vs Director of the Tax Chamber in Lublin
Judgment of 25th October 2012 in Case C-557/11
Subject: Articles 306 to 310 of the VAT Directive and Article 98 of the VAT Directive in conjunction with paragraph 5 of Annex III
Mednis SIA v Valsts ienemumu dienests
Judement of 18 Ocotber 2012 in Case C-525/11
Subject: Article 183: the freedom of Member States to determine conditions for the refund of the excess VAT
Vogtländische Straßen-, Tief-, und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen
Judgment of 27 September 2012 in Case C-587/10
Subject: Interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 as amended by Council Directive 98/80/EC of 12 October 1998 in respect of the taxation of chain transactions: Refusal to exempt on grounds of failure to produce the VAT identification number of the person acquiring goods
Deutsche Bank vs. Finanzamt Frankfurt am Main V-Höchst
Judgment of 19 July 2012 in Case C-44/11
Interpretation of Articles 179 section 1, 180 and 273 of Council Directive 2006/112/EC of 28 November 2006 (‘the EU VAT Directive').
Refusal of the right to deduct input VAT
Principles of fiscal neutrality
Lietuvos geležinkeliai AB vVilniaus teritoriné muitiné, Muitinés departamentas prie Lietuvos Respublikos finansų ministerijos
Judgment of 19 July 2012 in Case C-250/11
Article 112(1)(a) of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty, as amended by Council Regulation (EEC) No 1315/88 of 3 May 1988 (‘Regulation No 918/83');
Article 107(1)(a) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs;
Article 82(1)(a) of Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods, as amended by Council Directive 88/331/EEC of 13 June 1988 (‘Directive 83/181'), and
Article 84(1)(a) of Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods.
Ministero dell'Economia e delle Finanze, Agenzia della Entrate v Elsacom NV
Judgment of 21 June 2012 in Case C-294/11
Subject: Article 7(1) of Eight Council Directive 79/1072/EEC: Arrangements for the refund of VAT to taxable person not established in the territory of the Country.
Director of the Tax Chamber in Poznan v. Kopalnia Odkrywkowa Polski Trawertyn P. Grantowicz, M. Wasiewicz spolka jawna
Judgment of 1 March 2012 in Case C-280/10
Subject: determination whether the input VAT resulting from transaction concluded by
the partners, prior to registration of a partnership, can be deducted by the partnership while registration process is accomplished
Balkan and Sea Properties ADSITs and ODD Provadinvest v.
Direktor na Direktsia "Obzhalvane i upravlenie na izpalnenieto"
Judgment of 26 April 2012 in Case C-621/10 and C-129/11
Subject: Article 80 paragraph 1 of Directive 2006/112/EC : Member States may in certain
circumstances depart from the general rule that the taxable amount is the actual
consideration obtained by the supplier and instead assess value tax (VAT) on the open
market value of the supply.
C621-10 - Balkan and Sea Properties ADSITs.pdf (492 KB)
Belgian State v. BLM
Judgment of 29 March 2012 in Case C-436/10
Subject: interpretation of point (a) of the first paragraph of Article 6(2) and Article 13(B)(b)
of the Sixth VAT Directive - entitlement to immediate full input VAT deduction in
connection with taxation of the private use of an immovable property in accordance with
the Seeling judgment (C-269/00).
The Commissioners for Her Majesty’s Revenue and Customs v. Able UK Ltd
Judgment of 26 April 2012 in Case C-225/11
Subject: Article 151(1)(c) – Supply of services of dismantling obsolete US Navy ships in the
territory of a Member State.
Lebara Ltd v.
Commissioners for Her Majestry’s Revenue & Customs
Judgment of 3 May 2012 in Case C-520/10
Subject: Article 2 - Supply of services for consideration.
Véleclair SA v. Ministre du Budget, des comptes publics et de la Réforme de L’État
Judgment 29 March 2012 in Case C-414/10
Subject: Determination of the time of deduction of the import VAT in accordance with
Article 17 (2)(b) of the Sixth Council Directive.
EMS-Bulgaria Transport OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv
Judgment of 12 July 2012 in Case C-284/11
Subject: Articles 56 (1)(e) and 135 (1)(f) and (g) of the Directive 2006/112/EC: Exemption for transactions relating to the management of securities-based assets (portfolio management).