The Chelco VAT International Academy 2023 academic year commences with a 2-hour webinar covering 4 court cases. VAT Court Decisions II is part of the ‘I Rest My Case’ series of online events, which was launched last year with renowned success.

Although we may not agree with all decisions from the Courts, analysing them helps to understand the VAT treatment of transactions covered by the judgment. Given that such decisions are binding for the Tax Department, it is important to be aware of the facts, the court’s philosophy and the final conclusion. 

The all-new 4 court cases covered in VAT Court Decisions II represent a mixture from the Cyprus Appellate Court (Ολομέλεια) and the European Court of Justice (ECJ), covering a variety of VAT topics, as follows:

1. ECJ: Happy Education SRL vs Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj, C-612/20
   • case examined the VAT exemption that exists for education, when applied to after-school classes provided by the school that include activities supplementing the school curriculum, such as homework support classes, educational programmes and foreign language classes; 

2. Cyprus: Commissioner of Value Added Tax v IASO Private Veterinary Hospital Ltd (Appellate Court), AE 69/13
   • case examined the supply of veterinary medicines and vaccines for animals and whether it constitutes a supply of goods subject to a zero or reduced VAT rate, or whether it should be considered as part of a single complex supply of veterinary services which would have been subject to the standard VAT rate, even in the case when the hospital vets administered these to the animals at the hospital premises; 

3. ECJ: AB SKF v Skatteverket, C-29/08
   • case examined whether AB SKF could reclaim VAT that it had paid on services received. The services related to AB SKF’s disposal of subsidiary shares to which AB SKF had previously provided services subject to VAT;

4. ECJ: Apcoa Parking Danmark A/S v Skatteministeriet, C-90/20
   • case examined whether the control fees charged by a private company that operated car parking spaces to motorists who did not comply with the general terms and conditions, should be regarded as penalties (outside the scope of VAT) or consideration for the supply of a car parking service (and subject to the standard rate of VAT);

The webinar is targeted towards VAT professionals, VAT advisors, tax lawyers, accountants of all levels, CFOs, Chief Accountants, auditors, VAT Department officers, et al.

The webinar carries 2 CPDs and will be conducted in English.