EU Tax alerts January 2015

EU Tax alerts January 2015
• CJ rules that screening tax forms part of taxable amount for VAT purposes (TVI - Televisão Independente SA)
• CJ rules that deduction of incorrectly charged VAT was rejected justly (Fatorie)
• CJ rules that designation of tax representative did not preclude VAT refund request (E.ON Global Commodities SE)
• CJ rules that the right to deduct VAT may be denied in case of VAT fraud (Maks Pen EOOD)
• CJ clarifies scope of provision on fictional intra- Community supplies (DresserRand SA)
• CJ rules that certain pension funds qualify as special investment funds for the application of the VAT exemption for management of special investment funds (ATP PensionService A/S)
• CJ rules that deduction of VAT should be adjusted when ultimately the taxable supply does not take place (FIRIN OOD)
• CJ concludes that input VAT relating to acquisition of client base cannot be deducted if that client base is made available free of charge (Malburg)
• Spanish tax on capital transfers is not contrary to Sixth EU VAT Directive according to CJ (La Caixa)
• CJ rules that reduction of taxable amount in case of non-payment may in principle be refused (Almos)
• CJ rules that Member State is not allowed to require
payment of import VAT when reporting of that VAT has already taken place under the reverse charge mechanism (Equoland)
• Place of supply is where goods have become compliant with contractual obligations according to CJ (Fonderie)
• CJ rules that Member State is not allowed to establish additional requirements for VAT exemption for intra- Community supplies (Traum)
• CJ rules that fixed establishment requires structure with a sufficient degree of permanence (Welmory)
Customs Duties, Excises and other Indirect Taxes
• CJ rules on the neutrality of the Netherlands car registration tax (X)
• EFTA surveillance authority brings Norway to the EFTA Court regarding legislation on registration tax (EFTA Surveillance Authority v Kingdom of Norway)
• CJ rules on whether the use of import licenses for garlic results in abuse of rights (Società Italiana Commercio e Servizi)
CJ rules on application of the principle of respect for the right of defence (Global Trans Lodzhistik)
• CJ rules on application of the results of examination of goods to identical goods covered by earlier customs declarations after release of goods (Greencarrier Freight Services)
• CJ rules on the consequences of the refusal to make own resources available to the European Union (Commission v UK)
• CJ rules on the powers of customs authorities to establish the infringement of an intellectual property right (Sintax Trading)
• CJ rules on the scope of Articles 203 and 204(1)(a) of the Community Customs Code (X BV)
• EU and China sign landmark mutual recognition agreement and intensify their customs cooperation
• CJ rules on the incurrence of a customs debt resulting from an unlawful removal of goods from customs supervision (SEK Zollagentur GmbH)
• CJ rules on the repayment of taxes levied in breach of EU law (Ilie Nicolae Nicula)
• CJ rules on the principle of one excise rate of excise duty for all cigarettes (Yesmoke Tobacco SpA)
• Customs Tariff 2015