VATupdate
ECJ/CJEU Cases – Cases dealt with week 41 and 42 – Agenda of week 43 till 47

Share this post on

ECJ/CJEU Cases – Cases dealt with week 41 and 42 – Agenda of week 43 till 47

Week 41 Wednesday 09/10/2019 Judgment Joined cases C-573/18 & 574/18 C (TVA and subventions agricoles) Fruit and vegetables’ producer organization; taxable amount DE Advocate General : Szpunar Link
Thursday 10/10/2019 Opinion C-211/18 Idealmed III VAT exemption for medical supplies; national deviation compatible with EU law? PT Advocate General : Szpunar Link
Week 42 Wednesday 16/10/2019 Judgment Joined cases C-4/18 & 5/18 Winterhoff DE Advocate General : Saugmandsgaard Øe Link
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. HU Advocate General : Bobek Link
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. PT Advocate General : Saugmandsgaard Øe Link
Thursday 17/10/2019 Opinion C-276/18 KrakVet Marek Batko Cooperation between Member States’ authorities for VAT purposes; distance selling HU Advocate General : Sharpston
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 PL Advocate General : Campos Sánchez-Bordona Link
Week 43 Thursday 24/10/2019 Judgment Joined cases C-469/18 & 470/18 Belgische Staat Use of evidence for VAT assessment; right to respect for private life; application of Charter. AG claims no jurisdiction to deal with VAT related income tax case BE Advocate General : Kokott
Week 45 Thursday 07/11/2019 Opinion C-488/18 Golfclub Schloss Igling VAT exemption for sports; direct effect; concept of non-profit-making organization DE Advocate General : Hogan
Week 46 Thursday 14/11/2019 Opinion C-547/18 Dong Yang Electronics Fixed Establishment – does a FE exist in case a company established outside the EU has a subsidiary in PL. If negative, is a third party required to examine contractual relationships between a company established outside the EU and its subsidiary in order to determine whether the former company has a FE in PL? PL Advocate General : Kokott
Week 47 Thursday 21/11/2019 Opinion C-446/18 AGROBET CZ Excess input VAT; assessment and payment conditional upon completion of procedur CS Advocate General : Kokott

Sponsors:

VAT news
VAT news

Advertisements:

  • vatcomsult