Last update: September 15, 2022
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- C-537/22 (Global Ink Trade) – Not yet published
- C-505/22 (Deco Proteste – Editores) – Not yet published
- A Portuguese Case
- C-453/22 (Schütte) – Not yet published
- A German Case
- C-442/22 (P) – Questions
- A Polish Case
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Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
- C-433/22 (HPA – Construções) – Not yet published
- A Portuguese Case
- C-418/22 (Cezam) – Questions
- A Belgian Case
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Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?
- C-365/22 (Belgian State) – Questions
- A Belgian Case
- Is the purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods
- C-355/22 (Osteopathie Van Hauwermeiren) – Questions
- A Belgian Case
- Are osteopathic services were eligible for the VAT exemption?
- C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Questions
- An Italian Case
- Status of taxable person and right to deduct VAT if taxable transactions are too low
- C-314/22 (Consortium Remi Group) – Questions
- A Bulgarian Case
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Possibility of exercising the right to a refund/set-off of VAT on account of full or partial non-payment of the price indicated in invoices issued
- C-289/22 (A.T.S. 2003) – Questions
- A Hungarian Case
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Whether the right to deduct input VAT can be seen as tax evasion
- C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Questions
- A Polish Case
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Composite services provided at charging points for users of electric vehicles
- C-250/22 (Fallimento Villa di Campo) – Questions
- An Italian Case
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TOGC artificially broken down into a number of different supplies
- C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions
- An Austrian Case
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Is programme fee of the Österreichischer Rundfunk to be considered as consideration?
- C-239/22 (Belgian State and Promo 54) – Questions
- A Belgian Case
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Condition of the first use of a building
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C-232/22 (Cabot Plastics Belgium) – Questions
- A Belgian Case
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Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?
- C-180/22 – Finanzamt Hamm – Questions
- A German case
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Whether the tax on the intra-Community acquisition reduces the taxable profit margin
- C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT rate of ‘Classic Hot Chocolate’ – Questions
- A Polish case
- VAT rate of ‘Classic Hot Chocolate’
- C-127/22 – Balgarska telekomunikatsionna kompania – Questions
- A Bulgarian case
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Adjustment of deductions if discarded goods for its business activity while the goods were recorded in the accounts as inventories
- C-114/22 – Dyrektor Izby Administracji Skarbowej w Warszawie – Questions
- A Polish case
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Refusal VAT deduction if sale of the brands was a sham transaction
- C-108/22 – Dyrektor Krajowej Informacji Skarbowej – Questions
- A Polish case
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Does the resale of accommodation services fall under the special scheme for travel agents?
- C-78/22 – ALD Automotive
- A Czech case
- VAT Case?
- C-42/22 -Global, Companhia de Seguros – Question
- A Portuguese case
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Does the concept of ‘insurance and reinsurance transactions’ also includes related or supplementary activitie as purchase and sale of parts from written-off vehicles
- C-729/21 – Dyrektor Izby Administracji Skarbowej w Łodzi – Question
- A Polish Case
- Does the sale of real estate can be considered as a Transfer of Going Concern?
- C-713/21 – Finanzamt X – Question
- A German Case
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Composite supply by owner of a competition horse training stable?
- C-677/21 – Fluvius Antwerpen – Question
- A Belgian Case
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Is the unlawful use of energy is a supply of goods?
- C-669/21 – Gencoal S.A. – Question
- A Portuguese case
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Deadline for cross border VAT refund by taxable persons in other EU member states
- C-664/21 – NEC PLUS ULTRA COSMETICS – Question
- A Slovenian Case
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New evidence to substantiate intracommunity supply allowed?
- C-641/21– Climate Corporation Emissions Trading – Question
- An Austrian Case
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Place of supply when partcipating in tax evasion
- C-620/21 – (Momtrade Ruse vs BG) – Question
- A Bulgarian case
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VAT exemption for social services to natural persons in other member states?
- C-616/21 (Gmina L.) – Question
- A Polish case
- Is a municipality a taxable person due to implementing a programme for the removal of asbestos?
- C-615/21 (Napfény-Toll) – Question
- A Hungarian case
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Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT
- C-612/21 (Gmina O.) – Question
- A Polish case
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Is a municipality a taxable person due to a project to increase the proportion of renewable energy sources?
- C-596/21 (Finanzamt M) – Question
- A German case
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Right to deduct VAT in case of Tax Evasion in a prior transaction
- C-519/21 (DGRFP Cluj) – Question
- A Romanian Case
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Cooperation agreement, VAT arrears, right to deduct
- C-512/21 (Aquila Part Prod Com) – Question
- A Hungarian case
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Denial of input VAT due to fraud, without carrying out checks
- C-482/21 (Euler Hermes) – Question
- A Hungarian Case
- Exemption
- C-461/21 (Cartrans Preda) – Question
- A Romanian Case
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Taxable amount upon importation
- C-459/21 (The Navigator Company and Navigator Pulp Figueira) – Question
- A Portuguese Case
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Right to deduct VAT on motor vehicle expenses, travel and accommodation expenses and entertainment expenses
- C-458/21 (CIG Pannónia Életbiztosító) – Question
- A Hungarian Case
- Medical exemption for service used by an insurance company
- C-398/21 (Conseil national des barreaux and Others) – Question
- A French Case
- Reportable Cross-Border Arrangements (DAC6)
- C-397/21 (HUMDA) – Question
- A Hungarian Case
- Refund of wrongly charged VAT when the issuer of the invoice has gone into liquidation
- C-378/21 (Finanzamt Österreich) – AG Opinion
- An Austian Case
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Is invoiced VAT due, and are correction invoices needed, in case they are addressed to consumers and there is no risk of loss of revenue?
- C-330/21 (The Escape Center) – Question
- A Belgian Case
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VAT rate applicable to he right to use sports facilities if no individual/group guidance is provided
- C-294/21 (État du Grand-duché de Luxembourg and Administration de l’enregistrement and des domaines) – AG Opinion
- A Luxembourg Case
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Place of supply of cruise activities on a section covered by the public international condominium status
- C-293/21 (Vittamed technologijos) – Question
- A Lithuanian Case
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Review of VAT deduction of capital goods in case of liquidation of the taxable person
- C-267/21 (Uniqa Asigurări) – Question
- A Romanian Case
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Place of supply of claims handling and settlement services (B2C)
- C-250/21 (Szef Krajowej Administracji Skarbowej) – AG Opinion
- A Polish Case
- Exemption
- Does the exemption for the granting of credits apply to sub-participation agreements?
- C-247/21 (Luxury Trust Automobil) – AG Opinion
- An Austrian Case
- Triangulation, Invoice requirements, Liability to pay VAT
- C-235/21 ( RAIFFEISEN LEASING) – Question
- A Slovenian Case
- Liability to pay VAT
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Can a written agreement be considered as an invoice?
- C-97/21 (MV – 98) – Question
- A Bulgarian Case
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Whether sealing of business premises together with administrative penalty is proportionate for failing to issue invoices
- C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – AG Opinion
- C-695/20 (Fenix International) – AG Opinion
- A UK Case
- Taxable transaction
- Legality of Art. 9a of the Implementing Regulation
- C-607/20 (GE Aircraft Engine Services) – AG Opinion
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- A UK Case
- Taxable transaction
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Issue of retail vouchers to employees
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- C-585/20 (BFF Finance Iberia S.A.U.) – AG Opinion
- A Spanish Case
- Late payment interest
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Interest also on the VAT amount
- C-269/20 (Finanzamt T) – AG Opinion
- A German Case
- Taxable person, VAT grouping
- C-141/20 (Norddeutsche Gesellschaft für Diakonie) – AG Opinion
- A German Case
- Taxable person, VAT grouping
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