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

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Table of Contents – 6 Case Date Parties involved Key word(s) Page C-269/00 05-08-2003 Wolfgang Seeling Deduction S Business premises S Private dwelling C-287/00 20-06-2002 Commission – Germany Exemption – Research by universities 24 C-315/00 16-01-2003 Rudolf Maierhofer Immovable property S Prefabricated buildings 25 C-353/00 06-01-2003 Keeping Newcastle Warm Taxable amount S Subsidies 24 C-8/01 20-11-2003 Assurandør-Societet Exemption S Assessment services 26 C-17/01 29-04-2004 Walter Sudholz Special measure 27 C-45/01 11-06-2003 Christoph Dornier Stiftung Exemption S Medical care S Psychotherapeutic treatment C-77/01 29-04-2004 Empresa de Desenvolvimento Economic activities S Holding company – Loans 28 C-149/01 19-06-2003 First Choice Holidays Travel agents 26 C-155/01 09-11-2003 Cookies World Expenditures relating to supplies abroad 26 C-185/01 02-06-2003 Auto Lease Holland BV Supply of fuel – Recipient 25 C-212/01 20-11-2003 Margarete Unterpertinger Exemption S Medical care 27 C-275/01 06-12-2003 Sinclair Collis Immovable property S Vending machines 25 C-305/01 26-06-2003 MKG-Kraftfahrzeuge-Factoring Exemption S Factoring 26 C-307/01 20-11-2003 Peter L. d'Ambrumenil Exemption S Medical care 27 C-308/01 29-04-2004 Gil Insurance Tax on insurance 28 C-381/01 15-07-2004 Commission – Italy Taxable amount S Subsidies S Dried fodder 29 C-384/01 05-08-2003 Commission – France Reduced rates S Standing charges S Gas and electricity C-438/01 06-05-2003 Design Concept – Flanders Expo Advertising services 25 C-442/01 26-06-2003 KapHag Renditefonds Contribution in cash to partnership 26 C-487/01 29-04-2004 Gemeente Leusden Changed legislation – Legitimate expectations 28 C-495/01 15-07-2004 Commission – Finland Taxable amount S Subsidies S Dried fodder 29 C-497/01 27-11-2003 Zita Modes Totality of assets 27 C-7/02 29-04-2004 Holin Groep Changed legislation – Legitimate expectations 28 C-78/02, C-79/02, C-80/02 11-06-2003 Maria Karageorgou Katina Petrova Loukas Vlachos © 2006 IBFD VAT mentioned on an invoice 26 C-90/02 01-04-2004 Gerhard Bockemühl Deduction S Invoice requirements 27 C-109/02 23-10-2003 Commission – Germany Reduced rate S Soloists 26 C-137/02 29-04-2004 Faxworld Deduction S Transfer of totality of assets 29 C-144/02 15-07-2004 Commission – Germany Taxable amount S Subsidies S Dried fodder 29 C-152/02 29-04-2004 Terra Baubedarf Time of deduction 29 C-255/02 21-02-2006 Halifax Abuse of rights – Economic activities without economic objective – Manipulation of pro rata C-320/02 01-04-2004 Förvaltnings AB Stenholmen Second-hand goods S Live animals 27 C-321/02 15-07-2004 Detlev Harbs Flat-rate scheme for farmers – Long-term renting out of business assets C-376/02 26-04-2005 Goed Wonen Deduction S Changed legislation – Legitimate expectations – Legal certainty C-378/02 02-06-2005 Waterschap Zeeuws Vlaanderen Deduction S Activities as 'public authority' S Business/non-business assets S Adjustment C-382/02 16-09-2004 Cimber Air Zero rates S National routes 30 C-395/02 03-03-2004 Transport Services Assessment of VAT – Correction of zero rate 27 C-419/02 21-02-2006 BUPA Hospitals, Goldsborough Developments Abuse of rights – Advance payments relating to unspecified goods C-428/02 03-03-2005 Fonden Marselisborg Immovable property S Boat sites –
Table of Contents – 7 Case Date Parties involved Key word(s) Page C-68/03 27-05-2004 D. Lipjes Place of supply S Intermediary services 29 C-172/03 03-03-2005 Wolfgang Heiser Adjustment of input tax S State aid 30 C-204/03 06-10-2005 Commission – Spain Deduction – Subsidies 32 C-223/03 21-02-2006 University of Huddersfield Immovable property – Option for taxation – Economic activities without economic objective C-243/03 06-10-2005 Commission – France Deduction S Capital goods financed by subsidies C-269/03 09-09-2004 Objekt Kirchberg Option for taxation – Non-retroactive approval 29 C-284/03 18-11-2004 Temco Europe Letting of immovable property 30 C-291/03 06-10-2005 My Travel Travel agents – Value of packages 32 C-305/03 09-02-2006 Commission – UK Reduced Rates – Auctioneers 33 C-354/03 12-01-2006 Optigen Deduction – Carousel fraud 33 C-355/03 12-01-2006 Fulcrum Electronics Deduction – Carousel fraud 33 C-412/03 20-01-2005 Hotel Scandic Gåsabäck Withdrawal – Supplies below cost price 30 C-434/03 14-07-2005 P. Charles Deduction – Private/business use 32 C-435/03 14-07-2005 BAT International, Newman Taxable transactions – Stolen goods – Contraband C-452/03 12-05-2005 RAL Gaming machine services 31 C-465/03 26-05-2005 Kretztechnik Deduction – Issue of shares 31 C-472/03 03-03-2005 Arthur Andersen Exemption – Insurance transactions 30 C-475/03 03-10-2006 Banca Popolare di Cremona Charges characterized as turnover tax - IRAP 38 C-484/03 12-01-2006 Bond House Systems Economic activities – Proportionality – Legal certainty C-498/03 26-05-2005 Kingscrest, Montecello Exemption – Private residential home 31 C-536/03 26-05-2005 António Jorge Deduction – Pro rata – Transactions not yet performed C-41/04 27-10-2005 Levob Verzekeringen, OV Bank Goods or services – Customized software 32 C-43/04 26-05-2005 Stadt Sundern Flat-rate scheme for farmers – Hunting licence 31 C-58/04 15-09-2005 Antje Köhler Part of Community passenger transport 32 C-63/04 15-12-2005 Centralan Property Adjustment – Lease followed by transfer of freehold C-169/04 04-05-2006 Abbey National, Inscape Investments Exemption – Management of special investment funds C-181/04 to C-183/04 14-09-2006 Elmeka Zero rate – Chartering of vessels – Transport of fuel for sea vessels C-184/04 30-03-2006 Uudenkaupungin kaupunki Deduction – Adjustment of input tax 35 C-200/04 13-10-2005 Internationale Sprach- und Studienreisen GmbH (iSt) © 2006 IBFD Travel agents – Language and study trips 32 C-210/04 23-03-2006 FCE Bank plc Supplies between head office and fixed establishments C-245/04 06-04-2006 EMAG Handel Chain transactions – Place of supply 35 C-246/04 12-01-2006 Waldburg Exemption – Option for taxation of letting of immovable property C-280/04 08-12-2005 Jyske Finans Exemption – Margin scheme – Sale of business assets C-284/04 Opinion T-Mobile Activities as 'public authority' S UMTS frequencies C-369/04 Opinion Hutchinson, MM02, Orange, T-Mobile, Vodafone Activities as 'public authority' S UMTS frequencies C-384/04 11-05-2006 Federation of Technological Industries Joint and several liability 35 C-394/04 C-395/04 01-12-2005 Athinon-Ygeia Exemption – Ancillary services – Provision of telephones, TV sets and accommodation C-409/04 pending Teleos etc Zero-rating – Intra-Community supplies of goods C-415/04 09-02-2006 Stichting Kinderopvang Enschede Exemption – Intermediary services relating to childcare C-430/04 08-06-2006 Feuerbestattungsverein Halle Activities as public authority – Distortion of competition C-439/04 06-07-2006 Axel Kittel Deduction – Knowledge of fraud 37 34 32 32 33 31 33 35 37 35 33 33 33 34 36
Page 1 and 2: International VAT Monitor European
Page 3 and 4: Table of Contents - 1 Case Date Par
Page 7: Table of Contents - 5 Case Date Par
Page 13 and 14: Cases 9/70, 20/70 and 23/70 6 Octob
Page 15 and 16: proposed to construct are specifica
Page 17 and 18: EEC Treaty; 1) 2. For the rest , th
Page 19 and 20: movable property for another purpos
Page 21 and 22: from the outset to remove the conse
Page 23 and 24: transport of those products from a
Page 25 and 26: and c. a customer purchases such an
Page 27 and 28: court the validity of provisions in
Page 29 and 30: not been adopted. [1998] ECR I-8153
Page 31 and 32: S they grant taxable persons establ
Page 33 and 34: Case T-36/00 7 February 2001 Sonia
Page 35 and 36: ply of goods' of the grant, transfe
Page 37 and 38: ules incompatible with that provisi
Page 39 and 40: the main proceedings and which sati
Page 41 and 42: ment of deductions made in respect
Page 43 and 44: person, and is thus entitled to mak
Page 45 and 46: chaser to use the customised softwa
Page 47 and 48: within the category of services ref
Page 49 and 50: able to force majeure or to an acci
Page 51 and 52: Taxable persons Index of Topics - 1
Page 53 and 54: Place of supply Index of Topics - 3
Page 55 and 56: Tax rates Index of Topics - 5 (Arti
Page 57 and 58: Exemptions - Miscellaneous exemptio
Page 59 and 60:
Refund of input tax Index of Topics
Page 61 and 62:
Charges characterized as turnover t
Page 63 and 64:
Preliminary Questions: Abbey Nation
Page 65 and 66:
Société Monte Dei Paschi Di Siena
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