The agenda published is only till end of week 29.
Judgments on July 9, 2020:
C-716/18 AJFP Caraş-Severin and DGRFP Timişoara
A Romanian referral asking whether, in circumstances where a person carries on an economic activity (accountant, tax consultant etc) as well as receiving income from the leasing of property, the property rental constitutes an ‘activity related to the main activity’ within the meaning of the VAT Directive and whether that revenue should be taken into account in determining whether there is an obligation to register for VAT?
C-374/19 Finanzamt Bad Neuenahr-Ahrweiler
A German referral asking whether a taxable person who intends to enter into a taxable supply (in this case: construction of a building for the operation of a cafeteria) has to adjust the input tax deduction under Article 185(1) and Article 187 of the VAT Directive if he ceases the activity justifying the input tax deduction and the property remains unused?
| Week 28 | Thursday 9/07/2020 | Judgment | C-374/19 | Finanzamt Bad Neuenahr-Ahrweiler | Right to deduct VAT (newly constructed cafeteria not sold as planned, but exploited by taxpayer) | Advocate General : Hogan | Link |
| Judgment | C-716/18 | AJFP Caraş-Severin and DGRFP Timişoara | Economic activity – Let of immovable property | Advocate General : Kokott | Link | ||
| Week 29 | Thursday 16/07/2020 | AG Opinion | C-656/19 | BAKATI PLUS | VAT exemption for ‘personal luggage’ | Advocate General : Campos Sánchez-Bordona | Link |
| Judgment | C-424/19 | UR (Assujettissement des avocats à la TVA) | Are lawyers taxable persons? | Advocate General : Kokott | Link | ||
