Agenda of the ECJ VAT cases – 6 Judgments, 4 AG Opinions and 1 Hearing till Dec 8, 2022

November 10, 2022

• Hearing 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

November 17, 2022

• Judgment in C-607/20 (GE Aircraft Engine Services)

A UK referral on the issue of retail vouchers to employees

November 24, 2022

• Judgment in C-596/21 (Finanzamt M (Étendue du droit à déduction de la TVA))

A German referral on the Right to deduct VAT in case of Tax Evasion in a prior transaction

• Judgment in C-458/21 (CIG Pannonia Életbiztosító)

A Hungarian case on Medical exemption for service used by an insurance company

December 1, 2022

• Judgment in C-141/20 (Norddeutsche Gesellschaft für Diakonie)

A German case on whether a controlling member should be the representative

• Judgment in C-269/20 (Finanzamt T (Internal services of a VAT group)

A German case on whether the controlling company of VAT group is the taxable person of VAT group

• Judgment in C-512/21 (Aquila Part Prod Com)

A Hungarian case on the denial of input VAT due to fraud, without carrying out checks

• AG Opinion in C-620/21 (Momtrade Ruse)

A Romanian referral on the VAT exemption for social services to natural persons in other member states

December 8, 2022

• AG Opinion in C-516/21 (Finanzamt X (Tools and machines fixed permanently))

A German referral on whether the Leasing of immovable property includes equipment and machinery?

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