CJEU - Recent Developments in Value Added Tax 2023

1. Introduction and List of Cases

This chapter analyses the most interesting decisions concerning the application of VAT exemptions stipulated in Title IX of the VAT Directive that have been dealt with by the Court of Justice of the European Union (hereinafter “CJEU” or the “Court”) in 2023.

In particular, the following cases are commented on below:

• Title IX, Chapter 3: Insurance

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  Case C-42/22 (Generali Seguros): Article 135(1)(a) VAT Directive - Exemption of insurance and reinsurance transactions - Article 136(a) VAT Directive - exemption of supplies of goods out used solely for an exempt activity - concept of ‘insurance transactions’ - resale of parts from written-off motor vehicles purchased from insured persons - principle of fiscal neutrality.

• Title IX, Chapter 3: Immovable property

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  Case C-516/21 (Finanzamt X): Article 135(2), first subparagraph, point (c) VAT Directive - Exceptions to the exemption provided for in Article 135(1)(l) S. 228VAT Directive - letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building.

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  Case C-239/22 (Promo 54): Supply before a first occupation of a building or parts of a building and of the land on which t...