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?
