ECJ Case Law: rulings automatically added and shared by Global Indirect Tax Management website
In EU development on 13/05/2014 at 3:00 pm
Overview today of published ECJ Case Law
Judgment of the Court (First Chamber) of 13 March 2014. Global Trans Lodzhistik OOD v Nachalnik na Mitnitsa Stolichna. References for a preliminary ruling: Administrativen sad Sofia-grad – Bulgaria. Reference for a preliminary ruling – Community Customs Code – Articles 243 and 245 – Regulation (EEC) No 2454/93 – Article 181a – Decision amenable to review – Admissibility of legal proceedings where a prior administrative complaint has not been made – Principle of respect for the rights of defence. Joined cases C-29/13 and C-30/13.
Judgment of the Court (Eighth Chamber) of 13 March 2014. Jetair NV and BTW-eenheid BTWE Travel4you v FOD Financiën. Reference for a preliminary ruling: Rechtbank van eerste aanleg te Brugge – Belgium. VAT – Special scheme for travel agents – Transactions carried out outside the European Union – Sixth Council Directive 77/388/EEC – Article 28(3) – Directive 2006/112/EC – Article 370 – ‘Standstill’ clauses – Amendment of national legislation during the transposition period. Case C-599/12.
Judgment of the Court (Fifth Chamber) of 13 March 2014. ATP Pension Service A/S v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret – Denmark. Sixth VAT Directive – Exemptions – Article 13B(d)(3) and (6) – Special investment funds – Occupational pension schemes – Management – Transactions concerning deposit and current accounts, payments or transfers. Case C-464/12.
Judgment of the Court (Third Chamber) of 13 March 2014. Finanzamt Dortmund-West v Klinikum Dortmund GmbH. Reference for a preliminary ruling: Bundesfinanzhof – Germany. Reference for a preliminary ruling – Sixth VAT Directive – Exemptions – Article 13A(1)(b) – Supply of goods – Supply of cytostatic drugs for the treatment of outpatients – Services provided by different taxable persons – Article 13A(1)(c) – Provision of medical care – Drugs prescribed by a doctor working in an independent capacity in a hospital – Closely related activities – Services ancillary to the provision of medical care – Activities physically and economically indissociable. Case C-366/12.
Judgment of the Court (Eighth Chamber) of 27 February 2014. Pro Med Logistik GmbH (C-454/12) v Finanzamt Dresden-Süd and Eckard Pongratz (C-455/12) v Finanzamt Würzburg mit Außenstelle Ochsenfurt. References for a preliminary ruling: Bundesfinanzhof – Germany. Request for a preliminary ruling – VAT – Sixth VAT Directive – Article 12(3) – Annex H, category 5 – Directive 2006/112/EC – Article 98(1) and (2) – Annex III, point 5 – Principle of neutrality – Transport of passengers and their accompanying luggage – Legislation of a Member State applying different rates of VAT to transport by taxi and to transport by minicab. Joined cases C-454/12 and C-455/12.
From: Recent ECJ Case Law automatically gathered by Global Indirect Tax Management