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Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing announced till December 7, 2023

November 9, 2023

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

November 16, 2023

A Polish referral – Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts

November 23, 2023

A Romanian referral – Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature


Not longer on the ECJ Judicial calendar – AG opinion in this case was scheduled for October 26, 2023

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


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

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