EU General Court: classification of e-bikes imported in parts
The EU General Court considered whether separately imported e-bike components could be treated as complete e-bikes subject to anti-dumping duties. It concluded that importing individual parts separately does not, in itself, prevent such…
EU General Court: boat repairs in EU need not incur duty or import VAT
Where goods from a third country are brought into the EU solely for repair and then returned without being used there, import VAT may not arise and any customs debt may be extinguished. The EU General Court confirmed this in a judgment addressing…
CJEU: abuse of law not limited to conduit companies
A parent company’s genuine economic activity and beneficial ownership of income do not, in themselves, preclude application of the abuse of law doctrine. The Court of Justice of the European Union (CJEU) confirmed this in a judgment concerning the…
CJEU gives precedence to national legislation over concept of principal and ancillary supplies
A recent judgment of the Court of Justice of the European Union (CJEU), arising from disputes in Germany, shows that an “all-inclusive” package may be split into a part subject to the reduced rate and a part subject to the standard rate, without…
CJEU on VAT treatment of transfer pricing adjustments
The Court of Justice of the European Union (CJEU) has ruled on a case concerning transfer pricing in relation to vehicle repairs. According to its judgment, a transfer pricing adjustment does not constitute consideration for a supply of services…
CJEU: input VAT deduction for mandatory hospital equipment depends on its actual use
The Court of Justice of the EU (CJEU) confirmed that input VAT deduction for healthcare providers depends on the asset’s actual use, not on the fact that its acquisition is required by law. According to the CJEU, the decisive factor is always a…
CJEU: VAT treatment of loyalty points
In its recent judgment in Case C 436/24 Lyko Operations, the Court of Justice of the European Union (CJEU) held that points awarded under a customer loyalty scheme do not constitute “vouchers” pursuant to the VAT Directive where their use is…
CJEU: airlines must refund ticket prices including agent’s commission
Airlines’ options to avoid paying compensation to passengers are becoming even more limited. A recent CJEU ruling states that if a flight purchased through an agent authorised to sell tickets for a given airline is cancelled, passengers may claim a…