Week 41 | Wednesday 09/10/2019 | Judgment | Joined cases C-573/18 & 574/18 | C (TVA and subventions agricoles) | Fruit and vegetables’ producer organization; taxable amount | DE | Advocate General : Szpunar | Link |
Thursday 10/10/2019 | Opinion | C-211/18 | Idealmed III | VAT exemption for medical supplies; national deviation compatible with EU law? | PT | Advocate General : Szpunar | Link | |
Week 42 | Wednesday 16/10/2019 | Judgment | Joined cases C-4/18 & 5/18 | Winterhoff | DE | Advocate General : Saugmandsgaard Øe | Link | |
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. | HU | Advocate General : Bobek | Link | |
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. | PT | Advocate General : Saugmandsgaard Øe | Link | |
Thursday 17/10/2019 | Opinion | C-276/18 | KrakVet Marek Batko | Cooperation between Member States’ authorities for VAT purposes; distance selling | HU | Advocate General : Sharpston | ||
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 | PL | Advocate General : Campos Sánchez-Bordona | Link | |
Week 43 | Thursday 24/10/2019 | Judgment | Joined cases C-469/18 & 470/18 | Belgische Staat | Use of evidence for VAT assessment; right to respect for private life; application of Charter. AG claims no jurisdiction to deal with VAT related income tax case | BE | Advocate General : Kokott | |
Week 45 | Thursday 07/11/2019 | Opinion | C-488/18 | Golfclub Schloss Igling | VAT exemption for sports; direct effect; concept of non-profit-making organization | DE | Advocate General : Hogan | |
Week 46 | Thursday 14/11/2019 | Opinion | C-547/18 | Dong Yang Electronics | Fixed Establishment – does a FE exist in case a company established outside the EU has a subsidiary in PL. If negative, is a third party required to examine contractual relationships between a company established outside the EU and its subsidiary in order to determine whether the former company has a FE in PL? | PL | Advocate General : Kokott | |
Week 47 | Thursday 21/11/2019 | Opinion | C-446/18 | AGROBET CZ | Excess input VAT; assessment and payment conditional upon completion of procedur | CS | Advocate General : Kokott |