VATupdate

Share this post on

FacebookXEmailLinkedInWhatsApp
European Union

ECJ VAT Cases – Pending VAT cases per Dec 22, 2023 (also split per country)

11 months ago
168 views
7 min read

Pending cases 

Country Case No. Subject
Austria C-622/23 (RHTB) VAT Implications in Work Contract Cancellations
Belgium C-243/23 (Drebers) Qualification as “new building” – extended revision period of 15 years in case of renovation of an existing building
Belgium C-331/23 (Dranken Van Eetvelde) Joint liability in case of VAT fraud
Belgium C-73/23 (Chaudfontaine Loisirs) VAT exemption for online gaming vs. offline gaming
Belgium C-741/22 (Casino de Spa and Others) Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators
Bulgaria C-122/23 (Legafact) Identification for VAT purposes and penalties in case of late registration
Bulgaria C-314/22 (Consortium Remi Group) Possibility of exercising the right to a refund/set-off of VAT on account of full or partial non-payment of the price indicated in invoices issued
Bulgaria C-429/23 (NARE-BG) Right to deduct input VAT for supplies received before their registration under national law during COVID-19
Bulgaria C-624/23 (SEM Remont) Right to deduct input VAT based on a protocol
Bulgaria C-733/22 (Valentina Heights) Reduced VAT rate set for accommodation provided by hotels and similar establishments
Bulgaria C-733/23 (Beach and bar management) Not yet published
Bulgaria C-744/23 (Zlakov) Not yet published
Bulgaria C-785/23 (Bulgarian Posts) Not yet published
Croatia C-171/23 (UPCAFFE) VAT liability where objective facts indicate fraud through the creation of a new company
Czech C-676/22 (B2 Energy) Questions not specified
Denmark C-573/22 (Foreningen C e.a.) Refund of VAT on media licence fee between 2007 and 2017
Denmark C-594/23 (Lomoco Development and Others) Is land with a pre-cast foundation building land?
Germany C-184/23 (Finanzamt T II) Supplies within VAT group outside scope of VAT if input VAT is limited?
Germany C-68/23 (Finanzamt O) Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents
Germany C-791/22 (Hauptzollamt Braunschweig) Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland
Germany C-83/23 (H GmbH) Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
Hungary C-248/23 (Novo Nordisk) Reduction taxable amount on ex lege payments to the State health insurance agency
Hungary C-519/22 (MAX7 Design) 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
Hungary C-532/23 (Lear Corporation Hungary) Late VAT Refund: Implications for Late Payment Interest
Hungary C-537/22 (Global Ink Trade) Deduction of VAT in case of missing additional evidence/fictitious transactions
Hungary C-746/22 (Slovenské Energetické Strojárne) VAT refund; procedure; remedies; ban on supplying nova
Italy C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) Status of taxable person and right to deduct VAT if taxable transactions are too low
Italy C-37/23 (Geocivi) 2009 earthquake – Refund of tax at the rate of 60%
Latvia C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project financed by the European Regional Development Fund
Poland C-182/23 (Makowit) Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT
Poland C-241/23 (Dyrektor Izby Administracji Skarbowej w Warszawie) Is the consideration the Nominal or Issue value of the shares?
Poland C-442/22 (P) AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
Poland C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) AG Opinion – Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts
Poland C-615/23 (Dyrektor Krajowej Informacji Skarbowej) Compensation for Public Transport Services
Poland C-709/22 (Syndyk Masy Upadłości A) Split payment: Transfer funds of the insolvent taxpayer’s VAT account
Poland C-726/23 (Arcomet Towercranes) Not yet published
Portugal C-680/23 (Modexel) Not yet published
Portugal C-377/23 (Sancra) Not yet published
Portugal C-399/23 (Osóquim) Not yet published
Portugal C-433/22 (HPA – Construções) AG Opinion – Reduced VAT rate also for repair and renovation of buildings in private dwellings which are inhabited at the time when those works are carried out?
Portugal C-89/23 (Companhia União de Crédito Popular) Questions – Whether the commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to the principal service
Romania C-179/23 (Credidam) Questions – Are payments provided by law considered taxable transactions?
Romania C-475/23 (Voestalpine Giesserei Linz) Questions – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions
Romania C-527/23 (Weatherford Atlas Gip) Questions
Romania C-533/22 (Adient) Fixed establishment solely on the basis that the two companies belong to the same group?
Romania C-576/23 (Elite Games) VAT rate applicable to ”right of entry to amusement park”
Romania C-640/23 (Greentech) Not yet published
Romania C-657/22 (Bitulpetrolium) 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
Romania C-69/23 (Streaming Services) Place of taxation of interactive sessions with Erotic content
Romania C-696/22 (C) Collected of VAT only when the consideration for the services was received and not when the services were actually provided
Romania C-763/23 (Dragoram Tour) Not yet published
Sweden C-60/23 (Digital Charging Solutions) Charging electric vehicles
Netherlands C-613/23 (Herdijk) Liability of Directors for Unpaid Tax Debts: Proportionality and Good Faith
Netherlands C-639/22 (X) Does the exemption for the management of mutual funds apply to a pension fund?
Netherlands C-640/22 (Achmea) Does the exemption for the management of mutual funds apply to a pension fund?
Netherlands C-641/22 (Y) Does the exemption for the management of mutual funds apply to a pension fund?
Netherlands C-642/22 (Pensioenfonds voor Fysiotherapeuten) Does the exemption for the management of mutual funds apply to a pension fund?
Netherlands C-643/22 (BPL Pensioen) Does the exemption for the management of mutual funds apply to a pension fund?
Netherlands C-644/22 (BPFL) Does the exemption for the management of mutual funds apply to a pension fund?
Netherlands C-674/22 (Gemeente Dinkelland) Reimbursement of default interest

Sponsors:

VAT news

Advertisements:

  • vatcomsult