Agenda of the ECJ VAT cases on Sept 12, 2024 – 6 Judgments, 1 AG Opinion

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

October 4, 2024

• Judgment in C-171/23 (UP CAFFE d.o.o)

A Croatian Case – Abusive Practices and Small Business Exemptions

• Judgment in C-475/23 (Voestalpine Giesserei Linz)

An Austrian Case – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions

---

• 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

---