Agenda of the ECJ VAT cases – 2 Judgments, 2 AG Opinions announced till June 20, 2024

June 6, 2024

• AG Opinion in C-243/23 (Drebers)

A Belgian Case – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building

• AG Opinion in C-248/23 (Novo Nordisk)

A Hungarian Case – Reduction taxable amount on ex lege payments to the State health insurance agency

June 13, 2024

• Judgment in C-533/22 (Adient)

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

• Judgment in C-696/22 (C SPRL)

A Romanian Case – Collection of VAT only when the consideration for the services was received and not when the services were actually provided

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REMOVED – May 30, 2024 

• AG Opinion in C-331/23 (Dranken Van Eetvelde)

A Belgian Case – Joint liability in case of VAT fraud

 

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• Join the Linkedin Group on ECJ VAT Cases, click HERE
• For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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