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European Court of Justice
Overview:
- ECJ ruling (Case C-602/24, W. sp. z o.o. v. Dyrektor Izby Administracji Skarbowej w W.) regarding the applicability of the 0% VAT rate for intra-community supply of goods which without the supplier’s knowledge was actually made outside the territory of the EU.
- ECJ ruling (Case C-375/24, Keesing Deutschland Gmb, Finanzamt für Körperschaften II.) regarding whether periodically published puzzle booklets containing number-based sudoku puzzles can be classified as printed matter similar to books, thereby qualifying for a reduced VAT rate under EU law.
- ECJ ruling (Case C-206/24, YX, Logística i Gestió Caves Andorranes i Vidal SA, Ministre de l’Économie, des Finances et de la Relance, Direction générale des douanes et droits indirects.) regarding whether national customs authorities are obliged to repay import duties ex officio if they are aware of the operators concerned and the amounts due.
ECJ ruling (Case C-602/24, W. sp. z o.o. v. Dyrektor Izby Administracji Skarbowej w W.) regarding the applicability of the 0% VAT rate for intra-community supply of goods which without the supplier’s knowledge was actually made outside the territory of the EU.
VAT – ECJ ruling in Case C-602/24 - (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality)
The ECJ rules that:
Article 146(1)(b) VAT directive must be interpreted as meaning that the exemption provided for in that provision covers a supply of goods initially declared by the supplier as an intra-Community supply which, without the supplier’s knowledge, was made outside the territory of the EU by the person acquiring the goods, where the export at issue has been established by the tax authorities on the basis of the customs documents.
ECJ ruling (Case C-375/24, Keesing Deutschland Gmb, Finanzamt für Körperschaften II.) regarding whether periodically published puzzle booklets containing number-based sudoku puzzles can be classified as printed matter similar to books, thereby qualifying for a reduced VAT rate under EU law.
VAT – ECJ ruling in Case C-375/24 – (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – National legislation using the Combined Nomenclature to establish the coverage of the category of goods subject to a reduced rate – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff headings – Heading 4902 – Scope – Concept of ‘periodicals’ – Books containing number sudoku games and published periodically – Absence of text composed mainly of alphabetic characters)
The ECJ rules that:
Tariff heading 4902 of the Combined Nomenclature must be interpreted as meaning that goods described as books bound in paper which contain mainly printed sudoku games, in which certain numbers in the series 1 to 9 are already entered in a grid, the other numbers having to be entered in the grid in a precise order, and which are published every eight weeks, come under that heading.
ECJ ruling (Case C-206/24, YX, Logística i Gestió Caves Andorranes i Vidal SA, Ministre de l’Économie, des Finances et de la Relance, Direction générale des douanes et droits indirects.) regarding whether national customs authorities are obliged to repay import duties ex officio if they are aware of the operators concerned and the amounts due.
VAT – ECJ ruling in C-206/24– (Reference for a preliminary ruling – Customs union – Repayment or remission of import or export duties – Regulation (EEC) No 1430/79 – Customs duties collected in infringement of EU law – Third subparagraph of Article 2(2) – Conditions for repayment on their own initiative – Finding that those duties were wrongly collected before the expiry of a period of three years from the date on which they were entered in the accounts – Finding that the national customs authorities are aware of the identity of the operators concerned and of the amount to be repaid to each of them – Obligation on those authorities to take the necessary and appropriate measures to obtain the information necessary to make such repayment)
The ECJ rules that:
The third subparagraph of Article 2(2) of Council Regulation (EEC) No 1430/79 of 2 July 1979 must be interpreted as meaning that the existence of an obligation on a national customs authority to repay customs duties on its own initiative is subject to the fact that that authority has itself established, before the expiry of a period of three years from the entry in the accounts of those duties, that those duties have been wrongly collected, that finding implying that that authority is aware of the identity of the persons who paid those duties and of the amount to be repaid to each of them. Where that authority does not have, and could not have, at its disposal all of the information necessary to make such a repayment to the person who paid the customs duties wrongly collected or to the persons who succeeded him or her in his or her rights and obligations, it is for that authority, in order to comply with its repayment obligation, to take the measures which, without being disproportionate, are necessary and appropriate in order to obtain that information and to make the repayment.