Decision expected in 2022
- C-461/21 (Cartrans Preda):
- The AG Opinion in this case will be released on January 19, 2023, Decision may expected later in 2023
- Are services linked to import always VAT exempt? Even when the goods are not properly cleared for customs upon import?
- C-232/22 (Cabot Plastics Belgium)
- No AG Opinion has been released yet, if there would even come an AG Opinion
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Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?
- Another ECJ VAT case on Fixed Establishments also still pending: C-533/22 (Adient)
- C-695/20 (Fenix International)
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Legality of Art. 9a of the Implementing Regulation
- AG Opinion was released on September 15, 2022: Regulation providing online platform is liable to pay VAT is valid
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- C-664/21 – NEC PLUS ULTRA COSMETICS
- No AG Opinion has been released yet, if there would even come an AG Opinion
- Validity of national legislation which prohibits the submission and acceptance of new evidence to demonstrate satisfaction of the substantive requirements laid down in Article 138(1) of the VAT Directive, already during the administrative procedure at first instance, and more specifically in the context of the observations submitted on the tax inspection report issued before a tax assessment notice has been issued?
- C-729/21 – Dyrektor Izby Administracji Skarbowej w Łodzi
- No AG Opinion has been released yet, if there would even come an AG Opinion
- Does the sale of real estate can be considered as a Transfer of Going Concern?
Two other interesting cases, will there be an AG Opinion issued in 2023?
- C-533/22 (Adient)
- No AG Opinion yet
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Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
- C-505/22 (Deco Proteste – Editores)
- No AG Opinion yet
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The concepts of ‘supply of goods made free of charge’ & ‘gift of small value’
See also
Join the Linkedin Group on ECJ VAT Cases, click HERE
For an overview of ECJ cases per article of the EU VAT Directive, click HERE
