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Agenda of the ECJ VAT cases – 7 Judgments, 1 AG Opinion, 2 Hearings till end of May 2023

May 4, 2023

A Bulgarian referral on whether sealing of business premises together with administrative penalty is proportionate for failing to issue invoices

A German referral: Exemption for Leasing of immovable property including equipment and machinery

A Bulgarian referral: Adjustment of deductions if discarded goods for its business activity while the goods were recorded in the accounts as inventories

May 11, 2023

A Bulgarian referral: VAT exemption for social services to natural persons in other member states

May 12, 2023

A Bulgarian referral: 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

May 17, 2023

A Luxembourg referral – Is a Member of the Board of Directors of a Public Limited Company a Taxable Person?

A Belgian referral – Is the purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

A Belgian referral – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?

May 25, 2023

An Austrian referral – Is programme fee of the Österreichischer Rundfunk to be considered as consideration?

A Polish referral – Refusal VAT deduction if sale of the brands was a sham transaction


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