On November 29, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-548/17, Finanzamt Goslar versus baumgarten sports & more GmbH (ECLI:EU:C:2018:970).

This request for a preliminary ruling concerns the interpretation of Articles 63 and 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1; ‘the VAT Directive’).

The request has been made in proceedings between the Finanzamt Goslar (Tax Office, Goslar, Germany) and baumgarten sports & more GmbH (‘the company’) concerning the value added tax (VAT) taxation of payments by instalments.

On November 29, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-264/17, Harry Mensing versus Finanzamt Hamm (ECLI:EU:C:2018:968).

This request for a preliminary ruling concerns the interpretation of Article 316(1)(b) and Article 322(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, ‘the VAT Directive’).

The request has been made in proceedings between Mr Harry Mensing, an art dealer, and Finanzamt Hamm (Tax Office in Hamm, Germany) concerning the refusal of the Tax Office to grant the benefit of the margin scheme to supplies of works of art acquired by Mr Mensing in other Member States.

On November 22, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-575/17, Sofina SA, Rebelco SA, Sidro SA versus Ministre de l’Action et des Comptes publics (ECLI:EU:C:2018:943).

This request for a preliminary ruling concerns the interpretation of Articles 63 and 65 TFEU.

The request was made in the context of a dispute between, on the one hand, Sofina SA, Rebelco SA and Sidro SA, companies incorporated under Belgian law, and, on the other, the Ministre de l’Action et des Comptes publics (Minister for the Public Sector and Public Accounts, France) regarding the latter’s refusal to reimburse the withholding tax levied on the dividends paid to those companies between 2008 and 2011.

On November 21, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-664/16,  Lucreţiu Hadrian Vădan versus Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Direcţia Generală Regională a Finanţelor Publice Braşov — Administraţia Judeţeană a Finanţelor Publice Alba (ECLI:EU:C:2018:933).

This request for a preliminary ruling concerns the interpretation of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, ‘the VAT Directive’), in particular Articles 167, 168, 178 and 273, and the principles of neutrality of value added tax (‘VAT’) and proportionality.

The request has been made in proceedings between (i) Mr Lucrețiu Hadrian Vădan and (ii) the Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor (National Tax Administration Office — Directorate-General for the settlement of complaints, Romania) and the Direcția Generală Regională a Finanțelor Publice Brașov — Administrația Județeană a Finanțelor Publice Alba (the Regional Directorate-General of Public Finances of Brașov — Alba Public Finance Administration, Romania) regarding the refusal to grant the appellant in the main proceedings the right to deduct VAT in respect of the goods and services which he used for his own transactions because he was unable to produce the invoices relating to those goods and services.

On November 21, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-648/16, Fortunata Silvia Fontana versus Agenzia delle Entrate — Direzione provinciale di Reggio Calabria (ECLI:EU:C:2018:932).

This request for a preliminary ruling concerns the interpretation of Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, ‘the VAT Directive’).

The request has been made in proceedings between Ms Fortunata Silvia Fontana and the Agenzia delle Entrate — Direzione provinciale di Reggio Calabria (Tax authorities — Provincial Directorate, Reggio Calabria, Italy; ‘the tax authorities’) regarding a tax assessment notice concerning an additional assessment to value added tax (VAT).

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