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Week of June 21, 2021 – What did we learn from the ECJ (VAT)?

Decision/Order issued

AG Opinion

  • None

New cases – Questions released

  • None

New cases – Questions not released yet

Flashback on ECJ Cases

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

ECJ Collection

ECJ Activity in the week of June 28, 2021

July 1, 2021

Judgment in C-521/19 (Tribunal Económico Administrativo Regional de Galicia)

Question is whether VAT is deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued

For prior newsitems on this case, click HERE

AG Opinion in C-324/20 (X-Beteiligungsgesellschaft (TVA – Paiements successifs))

A German referral asking whether the occasion for successive billing or payments within the meaning of Art. 64 (1) VAT Directive already result from the agreement of payment in installmentsa one-off and therefore not period-related service incase of successive billing or payments.

For prior newsitems on this case, click HERE

 

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