VATcodexEU VAT case law · Court of Justice and General Court

EU VAT case law by topic

132 points of VAT law, each with the cases of the Court of Justice that decide it and what was decided.

  1. Accession to the European Union 6 cases
  2. Accounting 4 cases
  3. Adjustment of deductions 38 cases
  4. Administrative cooperation and combating tax fraud 6 cases
  5. Barter contract 3 cases
  6. Betting, lotteries and gambling 6 cases
  7. Bodies governed by public law 26 cases
  8. Building land 9 cases
  9. Capital goods 26 cases
  10. Chargeable event, chargeability and collection of VAT 27 cases
  11. Closely related activities 8 cases
  12. Common flat-rate scheme for farmers 7 cases
  13. Concept of value added tax and other similar taxes 8 cases
  14. Consideration 3 cases
  15. Customs Code 18 cases
  16. Customs duties 10 cases
  17. Customs union 6 cases
  18. Customs value 5 cases
  19. Determination of the taxable amount 6 cases
  20. Determination of the taxable person liable for the tax 3 cases
  21. Direct effect 45 cases
  22. Discrepancies between language versions 8 cases
  23. Discretion of the Member States 4 cases
  24. Economic activity 101 cases
  25. Education and vocational training 8 cases
  26. Effectiveness 11 cases
  27. Equal treatment 23 cases
  28. Excise duties 5 cases
  29. Exemptions 96 cases
  30. Exemptions for certain activities in the public interest 14 cases
  31. Exemptions for intra-Community transactions 17 cases
  32. Exemptions for other activities 3 cases
  33. Exemptions on importation and exportation 17 cases
  34. External transit procedure 3 cases
  35. Fiscal neutrality 154 cases
  36. Fixed establishment 15 cases
  37. Formal requirements 5 cases
  38. Granting and negotiation of credit 9 cases
  39. Harmonisation of fiscal legislation 13 cases
  40. Hospital and medical care 13 cases
  41. Immovable property 88 cases
  42. Immovable property acquired as capital goods 5 cases
  43. Import or export procedures 9 cases
  44. Importation of goods 11 cases
  45. Incurrence of a customs debt 7 cases
  46. Insurance transactions 13 cases
  47. Intra-Community supply 33 cases
  48. Invoicing 16 cases
  49. Joint and several liability 14 cases
  50. Legal certainty 33 cases
  51. Legitimate expectations 18 cases
  52. Limitation period 28 cases
  53. Management of special investment funds 9 cases
  54. Margin scheme 34 cases
  55. Measures to ensure the correct collection of VAT 3 cases
  56. National derogations 21 cases
  57. Ne bis in idem 10 cases
  58. No risk of loss of tax revenue 4 cases
  59. Obligation of good faith 6 cases
  60. Obligation to provide for criminal penalties 3 cases
  61. Obligations of taxable persons 37 cases
  62. Origin and scope of right of deduction 108 cases
  63. Other categories of taxable persons 15 cases
  64. Other exemptions 13 cases
  65. Own resources of the European Union 9 cases
  66. Participation in sport or physical education 6 cases
  67. Payment on account 6 cases
  68. Persons liable for payment of VAT 40 cases
  69. Place of an intra-Community acquisition of goods 6 cases
  70. Place of importation of goods 3 cases
  71. Place of supply 53 cases
  72. Primacy of EU law 5 cases
  73. Principles of effectiveness and fiscal neutrality 6 cases
  74. Principles of equivalence and effectiveness 6 cases
  75. Principles of fiscal neutrality and proportionality 24 cases
  76. Principles of legality and proportionality of criminal offences and penalties 5 cases
  77. Principles of neutrality, proportionality and effectiveness 4 cases
  78. Proof 19 cases
  79. Proportional deduction 18 cases
  80. Proportionality 30 cases
  81. Protection of the European Union’s financial interests 6 cases
  82. Provision of medical care in exercise of medical and paramedical professions 11 cases
  83. Public postal services 6 cases
  84. Recovery of undue payment 10 cases
  85. Reduced rate 49 cases
  86. Reduction of the taxable amount 27 cases
  87. Refund of excess VAT 9 cases
  88. Refund of VAT 48 cases
  89. Refusal of the right to deduct 14 cases
  90. Restrictions on the right of deduction 26 cases
  91. Reverse charge 22 cases
  92. Right of deduction 195 cases
  93. Right to an effective remedy and to a fair trial 10 cases
  94. Right to be heard 4 cases
  95. Right to good administration 4 cases
  96. Rights of the defence 6 cases
  97. Rules governing exercise of the right of deduction 60 cases
  98. Scope of the Charter of Fundamental Rights 3 cases
  99. Scope of VAT 24 cases
  100. Simplification measures 4 cases
  101. Single and composite supplies 7 cases
  102. Special arrangements for second-hand goods, works of art, collectors’ items and antiques 9 cases
  103. Special scheme for small enterprises 7 cases
  104. Special scheme for travel agents 21 cases
  105. Standstill clause 15 cases
  106. State aid 10 cases
  107. Substantive requirements 4 cases
  108. Supply of a building or parts thereof 5 cases
  109. Supply of goods 83 cases
  110. Supply of goods or services 56 cases
  111. Supply of land which has not been built on 3 cases
  112. Supply of services 142 cases
  113. Supply of services by independent groups of persons 7 cases
  114. Tax evasion and abuse 31 cases
  115. Tax liability 8 cases
  116. Taxable amount 131 cases
  117. Taxable dealers 4 cases
  118. Taxable person 305 cases
  119. Taxable transactions 73 cases
  120. Total or partial non-payment of the price 5 cases
  121. Transactions concerning deposit and current accounts 11 cases
  122. Transactions concerning payments and transfers 7 cases
  123. Transactions in securities 8 cases
  124. Transfer of a totality of assets or part thereof 8 cases
  125. Transitional arrangements for intra-Community trade 4 cases
  126. Transport under an excise duty suspension arrangement 4 cases
  127. Treatment as a non-taxable person 3 cases
  128. Triangular transaction 5 cases
  129. Unjust enrichment 6 cases
  130. VAT group 14 cases
  131. VAT rates 46 cases
  132. Welfare and social security work 9 cases