Week of May 17, 2021 – What did we learn from the ECJ (VAT)?

Decisions issued

• C-4/20 (ALTI)- Decision – Default interest also due by a person jointly liable to pay VAT

AG Opinion

• C-45/20 and C-46/20 (Finanzamt N) – AG Opinion – Input VAT, allocation of mixed used purchases to the business
• C-299/20 (Icade Promotion Logement SAS) – AG Opinion – Margin taxation scheme to transactions for the supply of building land

New cases – Questions released

• C-227/21 HA.EN. vs. LT – Denial of input VAT if the buyer knew or should have known the seller would not pay output VAT

New cases – Questions not released yet

• C-293/21 (Vittamed technologijos vs. LT)
• C-294/21 (État du Grand-duché de Luxembourg and Administration de l’enregistrement and des domaines)

Flashback on ECJ Cases

• Flashback on ECJ Cases C-441/16 (SMS group GmbH) – Right to a refund VAT if the taxable person has not been able to use the goods

ECJ Collection

• Roadtrip through ECJ cases – Cases referring to art. 226 – Content of an invoice (required for the Right to deduct VAT)

Other

• ECJ: The year in review (2020) – Annual report of the Court of Justice of the European Union

ECJ Activity in the week of May 17, 2021

None