September 5, 2024
A Dutch Case: AG Opinion – An investment fund comparable to a UCITS is considered a ‘special investment fund’
A German Case: Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
A Belgian Case – Joint liability in case of VAT fraud
September 12, 2024
A Danish Case – Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded
A Polish Case – Split payment: Restrictions on Transfer of VAT Funds by Insolvency Administrator in Cases of Tax Arrears
A Belgian Case – VAT neutrality allows for differentiation of Online Gambling
A Belgian Case – Different VAT treatment for Land-based and Online Gambling Services
A Belgian Case – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building
An Hungarian Case – Reduction taxable amount on ex lege payments to the State health insurance agency
A Bulgarian Case – Right to deduct input VAT for supplies received before their registration under national law during COVID-19
October 4, 2024
A Croatian Case – Abusive Practices and Small Business Exemptions
An Austrian Case – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions
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- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
- ECJ VAT Cases – Pending cases
