European Court of Justice (Third Chamber)
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SC Gran Via Moinesti SRL v Agentia Nationala de Administrare Fiscala and another (Case C-257/11)
http://www.estatesgazette.com/pdf/granviaj.pdf.
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SC Gran Via Moinesti SRL v Agentia Nationala de Administrare Fiscala and another (Case C-257/11)
Value added tax – Deduction – European law – Appellant acquiring land and buildings intending to demolish buildings and develop the site – Whether appellant entitled to deduct VAT relating…
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Leichenich v Peffekoven and another
VAT, Exemption
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Leichenich v Peffekoven and another
Value added tax – supply – exemption – ECJ ruling that leasing or letting of a houseboat, including the space and the landing stage contiguous therewith, which was fixed by…
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Helmut Muller GmbH v Bundesanstalt fur Immobilienaufgaben C-451/08
European law — Urban planning — Public body selling land on which purchaser intending to carry out works corresponding to municipal planning objectives – Whether purchaser awarded public works contract…
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Helmut Muller GmbH v Bundesanstalt fur Immobilienaufgaben (Case C-451/08)
Sale of land, Public works contracts
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Puffer v Unabhangiger Finanzsenat, Außenstelle Linz
Building – Construction works – VAT liability – Appellant using part of building for private use – Appellant allocating entire costs of construction to business – Tax treatment under EC…
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Puffer v Unabhängiger Finanzsenat, Außenstelle Linz
Taxation – VAT
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Walderdorff v Finanzamt Waldviertel C-451/06
Value added tax – Exemption – Leasing and letting of immovable property – Appellant granting fishing rights on land for consideration – Tribunal referring to European Court of Justice –…
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Walderdorff v Finanzamt Waldviertel C-451/06
VAT – Land
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Heger Rudi GmbH v Finanzamt Graz-Stadt
Fishing rights — Supply of services — Place of supply — Appellant German company buying fishing quotas in Austria from company based there — Appellant selling permits to customers residing…
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Turn-und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich
Value added tax — National law exempting non-profit-making sports club — Exemption for leasing and letting of immovable property — Taxpayers having right of option to tax — Sports club…