VATupdate

ECJ/CJEU calendar week 46 till 50 (Nov 11 – Dec 13, 2019) – Opinions on Fixed Establishments & VAT refunds, Judgment on Cost Sharing Exemption

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 Wednesday 20/11/2019 Judgment C-400/18 Infohos Exemptions — Independent groups of persons — Supplies of services to members and non-members NL Advocate General : Pitruzzella
Thursday 21/11/2019 Opinion C-446/18 AGROBET CZ Excess input VAT; assessment and payment conditional upon completion of procedure relating to the total of the taxable transactions in a given tax period has been closed CS Advocate General : Kokott

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