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Rulings of the Court of Justice of the European Union

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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.

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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.
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