European Court of Justice VAT cases 2006-3 - empcom.gov.in

Table of Contents – 8
Case Date Parties involved Key word(s) Page
C-440/04 06-07-2006 Recolta Recycling Deduction – Knowledge of fraud 37
C-443/04 27-04-2006 H.A. Solleveld Exemption – Medical care – Pychotherapy 35
C-444/04 27-04-2006 J.E. van den Hout-van Eijnsbergen Exemption – Medical care – Physiotherapist 35
C-491/04 23-02-2006 Dollond and Aitchison Import value – Services included in the price 34
C-494/04 15-06-2006 Heintz van Landewyck Special measure – Date of notification 36
C-18/05 06-07-2006 Salus Exemption – Goods used for exempt purposes 37
C-35/05 Opinion Reemtsma Refund of VAT – VAT legally not due
C-42/05 pending Ring Occasions – Fortis Bank Deductions – Transaction contract void
C-72/05 14-09-2006 Wollny Taxable amount – Full cost for privately used
dwelling
C-89/05 13-07-2006 United Utilities Exemption – Betting – Call centre 37
C-90/05 19-01-2006 Commission – Luxembourg Refund of VAT S Time-limits Eighth Directive 33
C-98/05 01-06-2006 De Danske Bilimportører Taxable amount – Registration duty 36
C-106/05 08-06-2006 L.u.P. Exemption – Laboratory tests 36
C-111/05 Opinion Aktiebolaget NN Goods or services – Installation of cable
C-114/05 09-03-2006 Gillan Beach Place of supply – All-in service at exhibition 34
C-128/05 28-09-2006 Commission – Austria Passenger transport – Flat-rate taxation 38
C-146/05 pending Albert Collée Zero rate – Initially concealed intra-Community
transactions
C-155/05 06-07-2006 Villa Maria Beatrice Hospital Exemption – Goods used for exempt purposes 37
C-166/05 07-09-2006 Heger Rudi Place of supply – Fishing rights 37
C-184/05 pending Twoh International Zero-rate – Burden of proof
C-228/05 14-09-2006 Stradasfalti Limitation of deductions on cyclical grounds 38
C-233/05 01-06-2006 Dressuurstal Jespers Production of goods – Training of horses 36
C-240/05 07-12-2006 Eurodental Exports exempt or zero rated? 38
C-249/05 15-06-2006 Commission – Finland Obligation to appoint of a tax representatives 37
C-251/05 06-07-2006 Talacre Beach Caravan Sales Composite supply partly zero rated 37
C-277/05 Opinion Société thermale d'Eugénie-Les-Bains Non-repaid deposits relating to cancelled
transactions
C-333/05 05-10-2006 Ilona Németh Charges characterized as turnover tax 38
C-335/05 pending Rizeni Letoveho Provozu Refund of VAT – Reciprocity
C-363/05 pending J.P. Morgan Fleming Claverhouse –
Association of Investment Trust Companies
© 2006 IBFD
Exemption – Special investment funds
C-401/05 14-12-2006 VDP Dental Laboratory Exemption – Dental prostheses 38
C-434/05 pending Horizon College Exemption – Hiring out of teachers
C-435/05 pending Investrand Deduction – Services obtained prior to
registration
C-442/05 pending Torgau-Westelbien Supply of water – Household connection
C-445/05 pending Werner Haderer Exemption – Private tuition
C-453/05 pending Volker Ludwig Exemption – Negotiation of credit
C-455/05 pending Velvet & Steel Exemption – Credit transactions
C-462/05 pending Commission – Portugal Reduced rate – Toll
C-13/06 07-12-2006 Commission – Greece Exemption – Vehicle-breakdown service 38
C-73/06 pending Planzer Refund – Place of establishment
C-97/06 pending Navicon Zero rate – Chartering of sea vessels
C-118/06 pending Diagram APS Charges characterized as turnover tax – IRAP
C-132/66 pending Commission – Italy Graveyard amnesty
C-164/06 pending Nissan Charges characterized as turnover tax – IRAP
C-165/06 pending Leasys Charges characterized as turnover tax – IRAP
C-168/06 pending Ceramika Parady – Dyrektor Izby
Skarbowej
Penalties as percentage of unpaid/overclaimed
VAT
C-174/06 pending CO.GE.P Exemption – Concession to use immovable
property
C-271/06 pending Netto Supermarkt Zero rating – Conditions
37