Wednesday 16/10/2019 | Judgment | Joined cases C-4/18 & 5/18 | Winterhoff | |
Wednesday 16/10/2019 | Judgment | C-189/18 | Glencore Agriculture Hungary | Fair treatment of the Tax authorities when taking decisions. Hungarian tax authority, using documents from another investigation, assessed Glencore Agriculture to wrongly-deducted VAT on the basis that it knew or should have known that its transactions were connected to fraud. |
Thursday 17/10/2019 | Judgment | C-692/17 | Paulo Nascimento Consulting | VAT exemption is not available for the assignment of a right to recover an enforceable debt. |
Thursday 17/10/2019 | Opinion | C-276/18 | KrakVet Marek Batko | Cooperation between Member States’ authorities for VAT purposes; distance selling |
Thursday 17/10/2019 | Judgment | C-653/18 | Unitel | Export of goods – Recipient different from customer on invoice: application of the VAT zero-rate on export sales whereby the recipient in the non-EU country is different from the customer mentioned on the sales invoic |