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Agenda of the ECJ VAT cases – 4 Judgments, 2 AG Opinions announced till April 25, 2024

April 11, 2024

A Polish case – Split payment: Transfer funds of the insolvent taxpayer’s VAT account

A Bulgarian case – Identification for VAT purposes and penalties in case of late registration

April 18, 2024

A German case – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents

A Portuguese case – Whether the  commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to the principal service

April 25, 2024

A Romanian case – VAT charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty for non-compliance with the customs supervision arrangements

A Swedish case – Charging electric vehicles


  • 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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