February 24, 2022
AG Opinion in C-637/20 (DSAB Destination Stockholm)
A Swedish referral asking whether a City card is a multi-purpose voucher
Judgment in C-582/20 (SC Cridar Cons)
A Romanian referral – Are Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and Article 47 of the Charter of Fundamental Rights of the European Union to be interpreted as precluding national legislation pursuant to which the tax authorities, after issuing a notice of assessment refusing to grant a right to deduct input VAT, are permitted to suspend the examination of an administrative complaint pending the outcome of criminal proceedings that could provide additional objective evidence of the taxable person’s involvement in tax fraud? Would the answer given by the Court of Justice of the European Union to the first question be different if, during the period for which examination of the administrative complaint is suspended, the taxable person benefits from provisional measures which suspend the effects of the refusal of the right to deduct VAT?
Judgment in C-605/20 (Suzlon Wind Energy Portugal)
A Portuguese referral on the VAT treatment of “free” warranty repairs.
March 3, 2022
AG Opinion in C-98/21 (Finanzamt R (Déduction de TVA liée à une contribution d’associé))
A German referral on Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities.
March 24, 2022
AG Opinion in C-56/21 (ARVI ir ko)
A Lithuanian referral asking whether national legislation, under which a VAT payer can have the right to opt to charge VAT in respect of VAT-exempt immovable property only if the property is transferred to a taxable person who has registered as a VAT payer at the time of conclusion of the transaction, is compatible with Articles 135 and 137 of the VAT Directive and the principles of fiscal neutrality and effectiveness?
Hearing in C-250/21 (O. Fundusz lnwestycyjny Zamknięty reprezentowany przez O)
A Polish referral: Is Article 135(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, as amended) so be interpreted as meaning that the exemption provided for in that provision for the granting of credits, the intermediation of credits or the management of credits applies to the sub-participation agreement described in the main proceedings?
