| Published & pending ECJ/CJEU Cases – AG Opinion since Sept 1, 2019, No AG Opinion, No Decision | |||||
| Case | Parties involved | Link Directive 2006/112 | VAT topic | Date AG Opinion | Link AG Opinion |
| Cases initiated in 2018 | |||||
| C-13/18 & C-126/18 | Sole-Mizo & Dalmandi Mezőgazdasági Zrt. | 183 | VAT refund – Interest rate | 11-Sep-19 | Link |
| C-211/18 | IDEALMED III | 132(1)(b), 377 and 391 | Medical services – Non-public body – Choice of taxation scheme | 10-Oct-19 | Link |
| C-276/18 | KrakVet Marek Batko | 33 | Qualification of Intra-Community transactions – Double taxation | ||
| C-401/18 | Herst | 138(2)(b), 138(1) | Intra-Community supplies of excise goods | 03-Oct-19 | Link |
| C-446/18 | AGROBET CZ | 183 | VAT refund | 21-Nov-19 | |
| C-488/18 | Golfclub Schloss Igling e.V. | 132(1)(m) | VAT exemption for sports; direct effect; concept of non-profit-making organization | 07-Nov-19 | |
| C-547/18 | Dong Yang Electronics | 44 | Fixed establishment | 14-Nov-19 | |
| C-661/18 | CTT-Correios de Portugal | 184 and 185 | Right to deduct – Adjustment | ||
| C-684/18 | World Comm Trading Gfz | 90 | Right to deduct Discounts | ||
| C-694/18 | Ente Público Radio Televisión Madrid | 11 and 168 | VAT Group including public body – Right to deduct VAT | ||
| C-695/18 | RTVA | 11 and 168 | VAT Group – Right to deduct VAT | ||
| C-696/18 | Radiotelevisión del Principado de Asturias | 11 and 168 | VAT Group – Right to deduct VAT | ||
| C-697/18 | Televisión Autonómica de Castilla La Mancha | 11 and 168 | VAT Group – Right to deduct VAT | ||
| C-703/18 | Healthspan | 32 | Transported goods “by or on behalf of the supplier” | ||
| C-707/18 | Amărăşti Land Investment | 24, 28, 167 and 168(a) | Right to deduct – Immovable property | ||
| C-715/18 | Segler-Vereinigung Cuxhaven | 98(2) and Annex III(12) | VAT rate – Letting of boat moorings | ||
| C-716/18 | CT | 288(1)(4) | Economic activity – Let of immovable property | ||
| C-787/18 | Sögård Fastigheter | 19 and 176 | Adjustment of input VAT – Immovable property | ||
| C-791/18 | Stichting Schoonzicht | 184, 185, 186, 187 and 189(b) and (c) | Adjustment of input VAT – Capital goods | ||
| C-835/18 | SC Terracult | 184 and 185 | Correction of invoices – Tax assessment | ||
| Cases initiated in 2019 | |||||
| C-42/19 | Sonaecom SGPS | 9(1), 167, 168 and 173 | Right to deduct VAT – Intended economic activity | ||
| C-43/19 | Vodafone Portugal | 2(1)(c), 9, 24, 72 and 73 | Supply of services | ||
| C-47/19 | HA | 132(1) (h) (i) and (j) | Exemption – School and university education | ||
| C-48/19 | X | 132(1)(c) | Exemption – Services related to health care | ||
| C-77/19 | Kaplan International colleges UK | 132(1)(f) | Exemption – Independent group of person | ||
| C-94/19 | San Domenico Vetraria | 2 and 26 | Taxable transactions – Lending or secondment of staff to the subsidiary | ||
| C-108/19 | Krakvet | 33 | Place of supply of good – Distant sales | ||
| C-146/19 | SCT | 90(1) and (2) | Right to reduce VAT – Taxable amount | ||
| C-215/19 | Veronsaajien oikeudenvalvontayksikkö | 47 | Place of supply – Leasing or letting of immovable property | ||
| C-231/19 | Backrock Investment Management | 135(1)(g) | Exemption – Single supply of management services | ||
| C-235/19 | United Biscuits (Pensions Trustees) and United Biscuits Pension Investments | 135(1)(a) | Exemption – Supplies of pension fund management | ||
| C-242/19 | CHEP Equipment Pooling | 9 and 17(2) | Transfer of goods – VAT refund | ||
| C-258/19 | EUROVIA | 178 | VAT Deduction – Chargeable event | ||
| C-276/19 | Commission / United Kingdom | 395(1) and (2) | Failure to comply with the obligation under the VAT Directive | ||
| C-288/19 | QM | 56(2) | Hiring a means of transport | ||
| C-292/19 | PORR Építési Kft. | 90(1) and (2) | Right to reduce the taxable amount | ||
| C-312/19 | XT | 9(1) and 193 | Taxable person – Liability to pay VAT | ||
| C-331/19 | X | Annex III(1) | Reduced rate | ||
| C-335/19 | E. | 90(2) | Bad debt relief | ||
| C-346/19 | Y | Refund to taxable person in another Member State – Invoice numbers | |||
| C-371/19 | Commission / Germany | 170 and 171 | VAT refund – Requirements | ||
| C-374/19 | HF | ||||
| C-405/19 | Vos Aannemingen | Direct and immediate link – Deduction – Third party | |||
| C-424/19 | Cabinet de avocat UR | 9(1) | Is a lawyer a taxable person? | ||
| C-430/19 | SC C. F. | Deduction – Supporting documents | |||
| C-449/19 | WEG Tevesstraße | Supply of heat by associations – Exempt? | |||
| C-459/19 | Wellcome Trust | 44, 45 | Taxable person? – Investment management services from outside the Community | ||
| C-520/19 | |||||
| C-528/19 | F | Construction of municipal road – Deduction | |||
