Agenda of the ECJ VAT cases – 1 Judgment, 2 AG Opinions announced till December 21, 2023

December 14, 2023

• AG Opinion in C-746/22 (Slovenské Energetické Strojárne)

A Slovenian referral – Examining Legal Remedies and Procedural Restrictions in VAT Refund Cases

• AG Opinion 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

December 21, 2023

• Judgment in C-288/22 ((Administration de l’Enregistrement, des Domaines and de la TVA)

A Luxembourg Case – AG Opinion: Member of the Board of Directors of a Public Limited Company is not a Taxable Person

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