ECJ VAT Cases – Overview of cases raised in 2019 (C-xxx/19) and already decided (25) or order issued (8) (Status Dec 7, 2020)

Source ECJ Cases raised in already decided or order issued

Some remarks:

• 64 cases were initiated in total
• 33 cases have already been decided (25) or order has been issued (8) (excl. cases found inadmissable)
• 9 cases have already an AG Opinion
• 19 cases – only Question is available
• 3 cases found inadmissable
• Countries raising the case
  • 14 from Germany
  • 9 from Romania
  • 7 from Portugal
  • 6 from Hungary
• Subjects
  • 18 on the Right to deduct
  • 14 on Exemptions
  • 9 on Taxable amount (incl. Bad debts)