Agenda of the ECJ VAT cases – 1 Judgments, 2 Hearings in June 2023

June 14, 2023

• 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

June 29, 2023

• Hearing in C-519/22 ((MAX7 Design)

A Hungarian referral – 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

• Judgment in C-232/22 (Cabot Plastics Belgium)

A Belgian referral – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?

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