CJEU - Recent Developments in Value Added Tax 2024

S. 2041. Introduction

The CJEU ruled on two cases in 2024 dealing with topics regarding the place of supply of which both were previously addressed. In SC Adient, the CJEU again had to rule on whether a group company could be considered a fixed establishment which was a question it also had to answer in the previous cases of Daimler and Widex,Dong Yang,Berlin Chemie, and Cabot Plastics.Hauptzollamt Braunschweig (Lieu de naissance de la TVA - III) again deals with the question of where the place of import is located if an import is non-compliant. With this case, the CJEU builds on earlier case law such as that in Federal Express Corporation Deutsche Niederlassung,Hauptzollamt Münster (Lieu de naissance de la TVA) and Hauptzollamt Hamburg (Lieu de naissance de la TVA - II). In both of the 2024 cases, the CJEU - with the objective in mind of providing the referring judge with a useful answer - explains how the case at hand should be resolved. The only task for the referring judge was to verify whether that is indeed the correct ruling in the case. This raises the question of why these cases continue to come before the CJEU. Is it simply a matter of work in progress because more cases are nec...