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European Union

ECJ VAT Cases – Pending cases

02 December 2022
2,276 views
7 min read

Last update: May 14, 2023

    • C-241/23 (Dyrektor Izby Administracji Skarbowej w Warszawie) – Not yet published
      • A Polish case
    • C-184/23 (Finanzamt T II) – Questions
      • A German Case
      • Are supplies within VAT group outside scope of VAT if input VAT is limited?
    • C-182/23 (Makowit ) – Not yet published
      • A Polish Case
    • C-179/23 (Credidam) – Questions
      • A Romanian Case
      • Are payments provided by law considered taxable transactions?
    • C-171/23 (UPCAFFE ) – Questions
      • A Croatian Case
      • VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company
    • C-151/23 (ZSE Elektrárne) – Not yet published
      • A Slovakian Case
    • C-122/23 (Legafact) – Questions
      • A Bulgarian Case
      • Identification for VAT purposes and penalties in case of late registration
    • C-89/23 (Companhia União de Crédito Popular) – Questions
      • A Portuguese Case
      • Whether the  commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to the principal service
    • C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions
      • A Latvian Case
      • Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund
    • C-83/23 (H GmbH) – Questions
      • A German case
      • Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
    • C-73/23 (Chaudfontaine Loisirs) – Questions
      • A Belgian case
      • VAT exemption for online gaming vs. offline gaming
    • C-69/23 (Streaming Services) – Questions
      • A Romanian case
      • Place of taxation of interactive sessions with Erotic content
    • C-68/23 (Finanzamt O) – Questions
      • A German Case
      • Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents
    • C-60/23 (Digital Charging Solutions) – Questions
      • Charging electric vehicles
    • C-37/23 (Geocivi) – Questions
      • An Italian case
      • 2009 earthquake – Refund of tax at the rate of 60%
    • C-791/22 (Hauptzollamt Braunschweig) – Questions
      • A German Case

      • Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland

    • C-746/22 (Slovenské Energetické Strojárne) – Questions
      • A Hungarian Case

      • VAT refund; procedure; remedies; ban on supplying nova

    • C-741/22 (Casino de Spa and Others) – Questions
      • A Belgian Case

      • Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators

    • C-733/22 (Valentina Heights) – Questions
      • A Bulgarian Case

      • Reduced VAT rate set for accommodation provided by hotels and similar establishments

    • C-709/22 (Syndyk Masy Upadłości A) – Questions
      • A Polish Case

      • Split payment: Transfer funds of the insolvent taxpayer’s VAT account

    • C-696/22 (C) – Questions
      • A Romanian Case

      • Collected of VAT only when the consideration for the services was received and not when the services were actually provided

    • C-690/22 (Shortcut) – Not yet published
      • A Portuguese Case

    • C-676/22 (B2 Energy) – Questions

      • A Czech Case

      • Proof of recipient of the goods to apply Exemption for Intra-Community supplies

    • C-674/22 ((Gemeente Dinkelland) – Questions
      • A Dutch Case
      • Reimbursement of default interest
    • C-657/22 (Bitulpetrolium) – Questions
      • A Romanian Case
      • VAT charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty for non-compliance with the customs supervision
    • C-644/22 (BPFL) – Questions
      • A Dutch Case
      • Does the exemption for the management of mutual funds apply to a pension fund?
    • C-643/22 (BPL Pensioen) – Questions
      • A Dutch Case
      • Does the exemption for the management of mutual funds apply to a pension fund?
    • C-642/22 (Pensioenfonds voor Fysiotherapeuten) – Questions
      • A Dutch Case
      • Does the exemption for the management of mutual funds apply to a pension fund?
    • C-641/22 (Y) – Questions
      • A Dutch Case
      • Does the exemption for the management of mutual funds apply to a pension fund?
    • C-640/22 (Achmea) – Questions
      • A Dutch Case
      • Does the exemption for the management of mutual funds apply to a pension fund?
    • C-639/22 (X) – Questions
      • A Dutch Case
      • Does the exemption for the management of mutual funds apply to a pension fund?
    • C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Questions
      • A Polish case

      • Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts

    • C-573/22 (Foreningen C e.a.) – Questions
      • A Danish case

      • Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded

    • C-537/22 (Global Ink Trade) – Questions
      • A Hungarian case

      • Deduction of VAT in case of a missing additional evidence/fictitious transactions

    • C-533/22 (Adient) – Questions
      • A Romanian case

      • Fixed establishment solely on the basis that the two companies belong to the same group?

    • C-532/22 (Westside Unicat) – Questions
      • A Romanian case

      • Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature

    • C-519/22 (MAX7 Design) – Questions
      • A Hungarian case
      • Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another legal person with an outstanding tax debt
    • C-505/22 (Deco Proteste – Editores) – Questions
      • A Portuguese Case

      • The concepts of ‘supply of goods made free of charge’ & ‘gift of small value’

    • C-453/22 (Schütte) – Questions
      • A German Case

      • Claim for reimbursement of the excess VAT paid to upstream suppliers

    • C-442/22 (P) – Questions
      • A Polish Case

      • Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

    • C-433/22 (HPA – Construções) – Questions
      • A Portuguese Case

      • Reduced VAT rate also for repair and renovation of buildings in private dwellings which are inhabited at the time when those works are carried out?

    • C-418/22 (Cezam) – Questions
      • A Belgian Case

      • 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-344/22 (Gemeinde A) – Questions
      • A German Case

      • Municipality “spa tax” economic activity/taxable person?

    • 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

      • 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-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Questions
      • A Luxembourg Case
      • Is a Member of the Board of Directors of a Public Limited Company a Taxable Person?
    • C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions
      • An Austrian Case

      • Is programme fee of the Österreichischer Rundfunk to be considered as consideration?

    • C-232/22 (Cabot Plastics Belgium) – Questions

      • A Belgian Case

      • Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?

    • C-180/22 – Finanzamt Hamm – AG Opinion
      • A German case

      • 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-114/22 – Dyrektor Izby Administracji Skarbowej w Warszawie – Questions
      • A Polish case

      • Refusal VAT deduction if sale of the brands was a sham transaction

    • C-108/22 – Dyrektor Krajowej Informacji Skarbowej – Questions
      • A Polish case

      • 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-669/21 – Gencoal S.A. – Question
      • A Portuguese case

      • Deadline for cross border VAT refund by taxable persons in other EU member states

    • C-615/21 (Napfény-Toll) – AG Opinion
      • A Hungarian case

      • Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT

    • C-461/21 (Cartrans Preda) – AG opinion
      • A Romanian Case

      • Taxable amount upon importation

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For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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