Agenda of the ECJ VAT cases – 4 Judgments, 2 AG Opinions till December 19, 2024

December 5, 2024

• Judgment in C-680/23 (Modexel)

A Portuguese Case – Must the phrase “the following period” in Art. 183 be construed literally as the immediate period in the calendar year?

 

December 12, 2024

• Judgment in C-527/23 (Weatherford Atlas Gip)

A Romanian Case – Refusal of the right to deduct if services are not used for taxable transactions

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

A Belgian Case – Ne Bis In Idem principle applies to VAT liabilities

December 19, 2024

• AG Opinion in C-427/23 (Határ Diszkont)

A Hungarian Case – Are VAT refunds to foreign travelers treated as a separate supply of services?

• AG Opinion in C-794/23 (Finanzamt Österreich)

An Austrian Case – Requirement to pay VAT that was overcharged mostly to “end consumers”

• Judgment 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

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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
• ECJ VAT Cases – Pending cases

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