46 VAT cases have been decided by the ECJ/CJEU in 2019
Ranking per topic – “Exemption of the VAT” is most popular topic followed by “Right to deduct VAT”
| Exemption | 16 |
| Right to deduct VAT | 13 |
| Taxable amount | 6 |
| Taxable transaction | 3 |
| Place of supply | 2 |
| Special scheme small businesses | 2 |
| Chargeable event | 1 |
| Evidence | 1 |
| Taxable persons | 1 |
| VAT rate | 1 |
Source VATupdate.com
