How many ECJ VAT cases raised per EU Member State in 2023?

• In 2023 so far, only 32 cases have been initiated compared to 46 cases in 2022
• Romania raised most of the cases 6
• Only 15 EU Member States raised at least 1 ECJ case

AT

• C-622/23 RHTV

BE

• C-331/23 Dranken Van Eetvelde
• C-243/23 Drebers
• C-73/23 Chaudfontaine Loisirs

BG

• C-624/23 SEM Remont
• C-429/23 NARE-BG
• C-122/23 Legafact EOOD

DE

• C-207/23 Finanzamt X
• C-184/23 Finanzamt T II
• C-68/23 Finanzamt O

DK

• C-594/23 Lomoco Development and Others

GE

• C-83/23 H GmbH

HR

• C-171/23 UP CAFFE d.o.o

HU

• C-532./23 Lear Corporation Hungary
• C-427/23 Határ Diszkont
• C-248/23 Novo Nordisk

IT

• C-37/23 Geocivi

LV

• C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija

PL

• C-241/23 Dyrektor Izby Administracji Skarbowej w Warszawie
• C-182/23 Makowit

PT

• C-680/23 Modexel
• C-399/23 Osóquim
• C-377/23 Sancra
• C-89/23 Companhia União de Crédito Popular

RO

• C-640/23 Greentech
• C-576/23 Elite Gamaes
• C-.527/23 Weatherford Atlas Gip
• C-.475/23 Voestalpine Giesserei Linz
• C-179/23 Credidam
• C-69/23 Streaming Services

SE

• C-60/23 Digital Charging Solutions

SK

• C-151/23 ZSE Elektrárne

 

Source ECJ VAT Cases – Pending cases

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