Agenda of the ECJ VAT cases – 8 Judgments, 2 AG Opinions will be issued before September 12, 2024

September 5, 2024

• Judgment Joined cases C-639/22, C-640/22, 
  C-641/22, C-642/22, C-643/22, C-644/22

A Dutch Case: AG Opinion – An investment fund comparable to a UCITS is considered a ‘special investment fund’

• Judgment in C-83/23 (H GmbH)

A German Case: Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings

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

A Belgian Case – Joint liability in case of VAT fraud

September 12, 2024

• AG Opinion in C-573/22 (Foreningen C and Others)

A Danish Case – Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded

• Judgment in C-709/22 (Syndyk Masy Upadlosci A)

A Polish Case – Split payment: Restrictions on Transfer of VAT Funds by Insolvency Administrator in Cases of Tax Arrears

• Judgment in C-741/22 (Casino de Spa and Others)

A Belgian Case – VAT neutrality allows for differentiation of Online Gambling

• Judgment in C-73/23 (Chaudfontaine Loisirs)

A Belgian Case – Different VAT treatment for Land-based and Online Gambling Services

• Judgment in ECJ C-743/23 (Drebers)

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

• Judgment in C-248/23 (Novo Nordisk)

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

• Judgment in C-429/23 (NARE-BG)

A Bulgarian Case – Right to deduct input VAT for supplies received before their registration under national law during COVID-19

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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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