Overview of VAT questions raised to the ECJ in 2019 (status Aug 27, 2019)

Please find below an overview of the questions that were raised to the ECJ in 2019.
For most of the cases, we have maintained a separate page (just click on the relevant case).
On this page, we provide further background information and will add updates to that case.
If you have any comments or suggestions, please do not hesitate to contact us.

Case	Name of the parties	Country	Subject
C-621/19	Weindel Logistik Service	SI	N/a
C-611/19	Crewprint	HU	N/a
C-610/19	Vikingo Fővállalkozó	HU	N/a
C-604/19	Gmina Wrocław	PL	N/a
C-593/19	SK Telecom	AT	N/a
C-581/19	FRENETIKEXITO	PT	N/a
C-528/19	F-AG	DE	N/a
C-459/19	Wellcome Trust Ltd	UK	Place of supply
Place of supply of investment management services to a taxable person who carries out a non-economic activity consisting in the purchase and sale of shares and other securities
C-449/19	WEG Tevesstraβe	DE	Exemption
Germany applies a VAT exemption to supplies of heat by owners’ associations to the owners. Due to this an association of home and co-owners, a GmbH, government agency and municipality, were disallowed to claim input VAT on the purchase and operating costs of a combined heat and power plant. Is this allowed?
C-435/19	Agenzia delle entrate – Riscossione	IT	N/a
C-430/19	C.F.	RO	Deduction
Right of defense, access to administrative file, requirement to provide more than the invoice to claim input VAT
C-424/19	Cabinet de avocat UR	RO	Taxable persons
Taxable persons; Do lawyers carry out economic activity?
C-405/19	X Aannemingen Bvba	BE	Deduction
How to deal with recovery of input VAT, if the costs also benefit another party that uses the purchases for (VAT exempt) activities that do not give a right to claim back input VAT? Does it matter how strong the link is between the costs and the VAT exempt activities? Does it matter if the person that claimed input VAT was allowed, but chose not to, recharge the costs to the other party?
C-374/19	Finanzamt Bad Neuenahr-Ahrweiler	DE	Right to deduct VAT
Input VAT adjustment; Capital goods; Termination of economic activity. Does a taxable person who produces an investment object with regard to taxable use with entitlement to input tax deduction (in this case: construction of a building for the operation of a cafeteria) have to adjust the input tax deduction under Article 185(1) and Article 187 of the EU VAT Directive (2006/112) if he ceases the sales activity justifying the input tax deduction (in this case: operation of the cafeteria) and the investment object now remains unused in the scope of the previously taxable use?
C-373/19	Dubrovin & Tröger – Aquatics	DE	N/a
C-371/19	Commission v Germany	DE	Right to deduct VAT
VAT refund to non-resident taxable persons – European Commission has referred Germany to the ECJ in the course of infringement proceedings concerning an alleged refusal by Germany to permit taxpayers an opportunity to provide additional information in support of claims to ‘Eighth Directive’ VAT refunds
C-346/19	Bundeszentralamt für Steuern	DE	Right to deduct VAT
VAT refunds to non-resident taxable persons; content of application; invoice number – 8th VAT refund request
C-335/19	E. Sp. z o.o. Sp. k	PL	Value
May Poland link the VAT bad debt relief to the tax status of the debtor and the creditor? Is it allowed to require that on the date on which the service or goods are supplied and on the day preceding the date on which the tax return adjustment is filed, the debtor is not subject to insolvency or liquidation proceedings and/or the creditor and debtor are both registered as active VAT taxpayers?
C-331/19	Staatssecretaris van Financiën	NL	Rate
Reduced VAT rate for sex-stimulating drugs, made from ingredients that fit within a normal diet and that have to be taken orally.
C-312/19	XT	LT	Taxpayer
A partnership was entered into, to develop and exploit 5 houses. Out of the five buildings, four have been sold at different times. Further, along the process, the partnership was terminated, and XT became owner of three buildings. The authorities argue that XT performed a single supply and was liable to remit output VAT for all houses that were sold. Who is liable for VAT, and to what extent?
C-292/19	PORR Építési Kft.	HU	Taxable amount
VAT adjustment of output VAT due to non-payment
C-288/19	Finanzamt Saarbrücken	DE	Place of supply of services
A question has been referred to the ECJ on whether the making available of a company car to an employee for no consideration constitutes the supply of ‘hiring of a means of transport to a non-taxable person’, taxable where the employee is established or normally resides
C-258/19	EUROVIA	HU	Right to deduct VAT
Right to deduct VAT; invoice issued after the expiration of the limitation period
C-242/19	CHEP Equipment Pooling	RO	Taxable transactions, Deduction
8th Directive VAT refund request. Authorities deny refund as it seems that CHEP should have been VAT registered due to its fictitious intracommunity transactions, and should have claimed the input VAT via a regular VAT return.
C-235/19	United Biscuits (Pensions Trustees) and United Biscuits Pension Investments	UK	Exemptions
VAT exemption; supplies of pension fund management services; insurance transactions
C-231/19	Blackrock Investment Management (UK)	UK	Exemptions
VAT exemption; Provision of management services by third party used for management of both special investment funds and other funds
C-215/19	Veronsaajien oikeudenvalvontayksikkö	FI	Place of supply of services
Whether the supply of services comprising the hosting of customer computer servers in a computer centre, constitutes the leasing or letting of immovable property, and if not, whether such services are otherwise to be regarded as connected with immovable property, the place of supply of which is the location of the property
C-146/19	SCT	SI	Taxable amount
Bad debt; right to perform VAT adjustments where supplier has not taken proper steps to collect VATB
C-108/19	Krakvet	RO	Place of supply
The place of supply for Intra-Union distance sales of goods is where the goods are located at the time when dispatch or transport of the goods to the customer ends. Does this also apply if the customer directly enters into a contract with the carrier for the transport of the goods (and the goods are not transported on behalf of the supplier)?
C-94/19	San Domenico Vetraria	IT	Taxable transactions
Provision of staff to subsidiary; Remuneration of costs; Relevance to VAT
C-77/19	Kaplan International colleges UK	UK	Exemptions
Application of VAT exemption to CSG; territorial application; distortion of competition
C-48/19	X	DE	Exemptions
Telephone healthcare advisory on behalf of health insurance funds; exempt from VAT?
C-47/19	HA vs Finanzamt Hamburg-Barmbek-Uhlenhorst	DE	Exemptions
Surfing & sailing schools; application of VAT exemption for educational services and protection of children
C-43/19	Vodafone Portugal	PT	Taxable transactions
Fees for terminating subscription for telecommunication services; supply of services for consideration subject to VAT (?)
C-42/19	Sonaecom	PT	Right to deduct
Preparatory activities for acquisition of shares and restructuring not having materialized; right to deduct VAT on costs incurred (?)