Week of June 14, 2021 – What did we learn from the ECJ (VAT)?

Decision/Order issued

• C-58/20 (K) & C-59/20 (DBKAG) – Tax work and use of software provided to investment fund management companies are VAT exempted

AG Opinion

• None

New cases – Questions released

• C-250/21 (O. Fundusz lnwestycyjny zamknięty reprezentowany przez O) – Does the exemption for the granting of credits apply to sub-participation agreements?

New cases – Questions not released yet

• C-368/21 (Hauptzollamt Hamburg)

Flashback on ECJ Cases

• None

Non-VAT Cases interesting for discussion on VAT aspects as well

• None

ECJ Collection

• ECJ VAT Cases decided (incl. orders) in 2021
• ECJ VAT Cases – Pending cases
• Topical overview ECJ VAT Cases, some topics already available

ECJ Activity in the week of June 21, 2021

• None