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

Table of Contents – 2
Case Date Parties involved Key word(s) Page
123/87 14-07-1988 Léa Jorion Deduction S Invoicing requirements 5
203/87 21-02-1989 Commission – Italy Zero rate 6
207/87 14-07-1988 Gerd Weissgerber Failure to transpose Community law 5
230/87 23-11-1988 Naturally Yours Taxable amount S The 'inducement' 6
231/87 17-10-1989 Comune di Carpaneto Piacentino Activities as 'public authority' 7
285/87 15-03-1989 Etablissements Dico Charges characterized as turnover tax 6
330/87 14-07-1988 SA d'Etude et de Gestion Immob. (EGI) Deduction S Invoicing requirements 5
C-342/87 12-01-1990 Genius Holding Deduction – VAT mentioned on invoice 7
348/87 15-06-1989 SUFA Exemption S Umbrella organization 6
353/87 02-02-1989 Commission – Italy Failure to transpose Community law 6
363/87
through
367/87
15-03-1989 Sofel, Jean-Pierre Auber and Pellerey
Display
© 2006 IBFD
Charges characterized as turnover tax 6
50/88 27-06-1989 Heinz Kühne Deduction S Private use 6
51/88 15-03-1989 Knut Hamann Means of transport S Ocean-going yachts 6
65/88 15-03-1989 Louis Garcia Charges characterized as turnover tax 6
78/88
79/88
80/88
93/88
94/88
15-03-1989 Pellerey Display, Sofel and Jean Mentreau Charges characterized as turnover tax 6
07-01-1990 Wisselink Charges characterized as turnover tax 6
C-126/88 27-03-1990 Boots Company Taxable amount S Price discounts and rebates 7
C-129/88 17-10-1989 Comune di Rivergaro Activities as 'public authority' 7
C-165/88 12-05-1989 ORO and Concerto Taxable amount S Second-hand goods 4
C-173/88 07-01-1990 Morten Henriksen Exemption S Premises and sites for parking
vehicles
C-320/88 02-08-1990 Safe Supply of goods 7
C-4/89 15-05-1990 Comune di Carpaneto Piacentino Activities as 'public authority' 7
C-185/89 26-06-1990 Velker Zero rate – Provisioning of sea-going vessels 7
C-186/89 12-04-1990 van Tiem Economic activities S Building right ('opstal') 7
C-343/89 12-06-1990 Witzemann Importation of counterfeit currency 8
C-35/90 17-10-1991 Commission – Spain Exemption S Professional services 8
C-60/90 20-06-1991 Polysar Economic activities S Holding company 8
C-97/90 07-11-1991 Lennartz Deduction – Adjustment – Business purposes 8
C-109/90 19-03-1991 Giant NV Charges characterized as turnover tax 8
C-200/90 31-03-1992 Dansk Denkavit Charges characterized as turnover tax 8
C-202/90 25-07-1991 Ayuntamiento de Sevilla Activities as 'public authority' – Tax collectors 8
C-347/90 05-07-1992 Aldo Bozzi Charges characterized as turnover tax 8
C-20/91 05-06-1992 P. de Jong House on private land – Private use of house 8
C-74/91 27-10-1992 Commission – Germany Travel agents S Taxable margin 9
C-101/91 19-01-1993 Commission – Italy Zero rate S Victims of earthquake 9
C-131/91 07-09-1992 'K' Line Air Service, Eulaerts Taxable amount S Minimum basis 9
C-163/91 11-12-1992 Van Ginkel Travel agents S Holiday accommodation 9
C-193/91 25-05-1993 Gerhard Mohsche Private use of business assets 9
C-208/91 16-12-1992 Raymond Beaulande Charges characterized as turnover tax 9
C-234/91 12-01-1993 Commission – Denmark Charges characterized as turnover tax 10
C-281/91 27-10-1993 Muys en de Winter Taxable amount S Exemption S Interest 9
C-287/91 06-03-1992 Commission – Italy Refund of VAT S Time-limits Eighth Directive 8
C-333/91 22-06-1993 Sofitam (Satam) Deduction S Share dividends 9
C-10/92 20-10-1993 Maurizio Balocchi Advance payment of VAT 9
C-18/92 25-05-1993 Chaussures Bally Taxable amount S Credit cards 9
C-63/92 15-12-1993 Lubbock Fine Exemption S Surrender of lease 10
C-68/92 17-11-1993 Commission – France Advertising services 10
C-69/92 17-11-1993 Commission – Luxembourg Advertising services 10
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