Week 17 | Thursday 23/04/2020 | Judgment | C-401/18 | Herst | Intra-EU transport of excise goods, Power to dispose of the goods as owner | Advocate General : Kokott | Link |
AG Opinion | C-77/19 | Kaplan International colleges UK | Application of VAT exemption to CSG; territorial application; distortion of competition | Advocate General : Kokott | Link | ||
AG Opinion | C-312/19 | Valstybinė mokesčių inspekcija (Accord d’activité commune) | Partnership, termination, who is liable, and to what extent? | Advocate General : Kokott | Link | ||
Judgment | Joined Cases C‑13/18 and C‑126/18 | Sole-Mizo Dalmandi Mezőgazdasági Zrt. |
Interest paid on VAT refund | Advocate General : Hogan | Link | ||
Week 18 | Thursday 30/04/2020 | Judgment | C-661/18 | CTT – Correios de Portugal | VAT deduction on mixed supplies | Advocate General : Szpunar | Link |
Judgment | C-258/19 | EUROVIA | Input VAT recovery; statute of limitations; dispute causing late invoice | Advocate General : Kokott | Link | ||
Week 19 | Wednesday 06/05/2020 | Judgment | 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 | Advocate General : Kokott | Link |
AG Opinion | C-42/19 | Sonaecom | Input VAT recovery when acquisition does not take place | Advocate General : Kokott | Link |