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Rulings of the Court of Justice of the European Union
Archive
Rulings of the Court of Justice of the European Union (“ECJ”) constitute part of the acquis communitare and the Member States are obliged to apply them.
Archive
September 2015
CJEU delivered judgment in Case Fast Bunkering Klaipeda (FBK)
C 526/13 VAT exemption concerning the supply of goods for the fueling and provisioning of vessels used for navigation on the high seas, made through intermediaries acting in their own name
April 16, 2015
ECJ on services for the supply of utilities
C-42/14: Tax base in cases of recharge of various service charges concurrently with rents
ECJ has ruled that recharge of services for the supply of utilities, which the landlord recharges to the tenant, should be treated as distinct from the lease of the immovable property unless they are so closely linked to the lease of immovable property that they objectively form a single, indivisible supply.
December 11, 2014
C-590/13 Idexx Laboratories Italia: Deduction of VAT payable on intra-Community acquisition of goods
ECJ ruled that disrespecting the formal requirements relating to the right of input VAT deduction cannot result in the loss of that right if all substantive requirements governing such right are satisfied.
