Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing announced till November 9, 2023

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?

November 9, 2023

• Hearing in C-657/22 (Bitulpetrolium Serv)

A Romanian referral – VAT charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty for non-compliance with the customs supervision arrangements

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• For an overview of ECJ cases per article of the EU VAT Directive, click HERE