Agenda of the ECJ VAT cases – 1 Judgments, 1 AG Opinion, 1 Hearings till June 14, 2023

May 25, 2023

• AG Opinion in C-249/22 ((Gebühren Info Service GmbH (GIS))

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

• Judgment in C-114/22 ((Dyrektor Izby Adminitracji Skarbowej w Warszawie))

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

June 14, 2022

• Hearing in C-341/22 (Feudi di San Gregorio Aziende Agricole)

An Italian referral – Status of taxable person and right to deduct VAT if taxable transactions are too low

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