Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 2 Hearings announced till October 26, 2023

October 4, 2023

• Hearing in C-676/22 (B2 Energy)

A Czech referral – Proof of recipient of the goods to apply Exemption for Intra-Community supplies

October 5, 2023

• Hearing in Joined cases C-639/22 C-640/22 C-641/22 C-642/22 C-643/22 C-644/22

A Dutch referral – Does the exemption for the management of mutual funds apply to a pension fund?

• Judgment in C-146/22 (Dyrektor Krajowej Informacji Skarbowej (TVA pour boissons chaudes lactées)

A Polish referral – VAT rate of ‘Classic Hot Chocolate’

• Judgment in C-355/22 (Osteopathie Van Hauwermeiren)

A Belgian referral – Are osteopathic services were eligible for the VAT exemption?

• Judgment in C-505/22 (Deco Proteste – Editores)

A Portuguese referral – The concepts of ‘supply of goods made free of charge’ & ‘gift of small value’

October 26, 2023

• Judgment in C-249/22 (GIS)

An Austrian refrral – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration

• AG Opinion in C-533/22 (Adient)

A Romanian referral – Fixed establishment solely on the basis that the two companies belong to the same group?

 

---

• 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