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Agenda of the ECJ VAT cases – 2 Decisions and 1 AG Opinion in June 2022

June 2, 2022

A Bulgarian referral on the Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT

 

June 16, 2022

Judgment in C-596/20 (DuoDecad) – Place of supply of e-commerce support services

A Hungarian referral asking whether Articles 2(1)(c) 24(1) and 43 of the VAT Directive are to be interpreted as meaning that since the acquirer of a licence does not provide the services available on a website to end users, it cannot be the recipient of the service of technical support which is provided by a taxable person established in another Member State?

June 30, 2022

Judgment in C-146/21 (DGRFP Bucureşti) – Application of Reverse-Charge before VAT registration

A Romanian referral on the application o fthe Reverse-Charge mechanism before VAT registration

 

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