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ECJ/CJEU cases week of Oct 14 …. a busy week ahead of us, 4 judgments, 1 AG Opinion

Wednesday 16/10/2019 Judgment Joined cases C-4/18 & 5/18 Winterhoff
Wednesday 16/10/2019 Judgment C-189/18 Glencore Agriculture Hungary Fair treatment of the Tax authorities when taking decisions. Hungarian tax authority, using documents from another investigation, assessed Glencore Agriculture to wrongly-deducted VAT on the basis that it knew or should have known that its transactions were connected to fraud.
Thursday 17/10/2019 Judgment C-692/17 Paulo Nascimento Consulting VAT exemption is not available for the assignment of a right to recover an enforceable debt.
Thursday 17/10/2019 Opinion C-276/18 KrakVet Marek Batko Cooperation between Member States’ authorities for VAT purposes; distance selling
Thursday 17/10/2019 Judgment C-653/18 Unitel Export of goods – Recipient different from customer on invoice: application of the VAT zero-rate on export sales whereby the recipient in the non-EU country is different from the customer mentioned on the sales invoic

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