Medical telephone consultations VAT exempt
In German case No. C48/19, the Court of Justice of the EU (CJEU) answered whether medical services provided in a form of a telephone consultation are exempt from VAT.
Another Czech case before CJEU: is there entitlement to VAT deduction if the supply provider is unknown?
The Supreme Administrative Court (SAC) referred two prejudicial questions to the Court of Justice of the EU (CJEU) concerning entitlements to VAT deductions. In the case in question, the taxable supply recipient failed to support who had provided…
Temporary assignment of an employee: provision of service for VAT purposes
The Court of Justice of the EU (CJEU) dealt with the Italian San Domenico Vetraria SpA case (C-94/19) where a parent company assigned one of its directors to its subsidiary on a temporary basis. For this, they ‘only’ charged their costs incurred for…
VAT on fuel cards to be affected by CJEU case law
Fuel card transactions are operated all across the EU. Therefore, some new measures being implemented in just some of the member states might be problematic. Hence, most EU states are still reluctant to apply the Court of Justice of the EU’s…
Application of beneficial ownership and anti-abuse principles in the EU
Courts across the EU have been inspired by the so-called Danish judgements of the Court of Justice of the EU, and so some national courts’ decisions on the taxation of dividends and interest payments received by holdings have followed the beneficial…
Unexpected CJEU judgment: commissionaire structure application
In Case C-707/18, regarding Romanian law, the Court of Justice of the EU (CJEU) dealt with an issue concerning the purchaser who in their own name and at their own expense ensured administrative acts necessary to complete a sale of plots of land.…
Operation of ATMs not VAT exempt
In the Cardpoint (C-42/18) case, the Court of Justice of the EU (CJEU) held that services comprised of the operation and maintenance of ATMs, including their replenishment and software and hardware installation, are not ‘transactions concerning…
CJEU: German withholding tax on dividends paid to pension funds contrary to EU law
The Court of Justice of the EU (CJEU) issued a ground-breaking judgment concerning German withholding tax on dividends paid to foreign pension funds. According to the court, the withholding tax restricts the free movement of capital and is therefore…
Recent CJEU case law on personal data protection
The Court of Justice of the EU (CJEU) has issued several judgements concerning personal data protection. In several aspects, some of them diverge from the current approach of the Office of Personal Data Protection and from previous CJEU case law.
Time period for providing additional information to a tax refund application not a limitation period
The Court of Justice of the EU (CJEU) ruled in the case of Sea Chefs Cruise Services GmbH (C-133/18) that the one-month period to provide additional information to an application for tax refunds is not a limitation (lapse) period. What does this…
Passengers entitled to compensation also for delays of flights operated by a non-EU carrier outside the EU
Mid July 2019, the Court of Justice of the EU (CJEU) dealt with the issue of claiming compensation for a significant delay of a flight operated by a non-EU carrier. When two connecting flights are booked by a single reservation with an EU-based…
Supervisory board member a taxable person for VAT purposes
Last month, the Court of Justice of the European Union (CJEU) dealt with the question whether a member of a foundation’s supervisory board is a taxable person for VAT purposes. In the case in question, the supervisory board member did not act in…