Agenda of the ECJ VAT cases – 3 judgments, 2 AG Opinions and 1 Pleading till Nov 10, 2022

• Judgment in C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“)

A Bulgarian referral on whether the ECJ is competent to answer questions about joint and several liability

• Judgment in C-397/21 (HUMDA)

A Hungarian referral on Refund of wrongly charged VAT when the issuer of the invoice has gone into liquidation

October 27. 2022

• Judgment in C-641/21 ((Climate Corporation Emissions Trading GmbH)

An Austrian referral on the Place of supply rules in case of VAT evasion

November 10, 2022

• Pleading in C-461/21 (Cartrans Preda)

A Romanian referral on whether for the Exemption for (transport) services to imported goods, any evidence required?

• AG Opinion in C-612/21 (Gmina O.)

A Polish referral on whether a municipality a taxable person due to a project to increase the proportion of renewable energy sources.

• AG Opinion in C-616/21 (Gmina L.)

A Polish referral on whether Is a municipality ia a taxable person due to implementing a programme for the removal of asbestos