CJEU - Recent Developments in Value Added Tax 2023

S. 941. Introduction

In 2023, the CJEU decided three cases with reference to Arts. 9 et seq. of the VAT Directive. This includes the DGRFP Cluj case that deals with the question if an association without legal personality must be regarded as a taxable person under certain factual issues. Furthermore, the court had to deal with the application of Arts. 9 and 13 of the VAT Directive in the Gmina O. and the Gmina L. cases. There revolved around municipalities engaging in certain loss-making activities (installation of solar panels on roofs and asbestos waste removal).

Other than that, this chapter will discuss miscellaneous case law regarding the special regime for second-hand goods, the Belgian State case on the concept of “second-hand goods” and end-of-life vehicles sold for parts. Furthermore, the Dyrektor Krajowej Informacji Skarbowej case regarding the special schemes for travel agents will be dealt with.

2. DGRFP Cluj case

2.1. Facts of the case and preliminary questions

Two sisters co-owned land in Romania (ASA and PP). Together with two other individuals (BP and MP), they entered into a contract relating to an association without legal personality in order to construct a building comple...