Agenda of the ECJ/CJEU till week 10/2020 (March 13, 2020)

Highlights:

• 3 hearings,  3 AG Opinions and 4 decisions expected
• 3 decsions expected on Turnover based Taxes on March 3, 2020
• Decision expected on VAT ecemption for Private Hospitals on March 5, 2020
• Hearing on C-146/19 SCT delayed till Feb 26, 2020

 

Week 6	Wednesday 12/02/2020	Hearing	C-146/19	SCT	Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps	N/A	Link
		Hearing	C-42/19	Sonaecom	Input VAT recovery when acquisition does not take place	N/A	Link
Week 8	Wednesday 26/02/2020	Hearing	C-235/19	United Biscuits (Pensions Trustees) and United Biscuits Pension Investments	Supplies of pension fund management services; insurance transactions – VAT exempt?	N/A	Link
		Hearing	C-146/19	SCT	Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps	N/A	Link
	Thursday 27/02/2020	Opinion	C-331/19	Staatssecretaris van Financiën (Taux réduit de TVA pour aphrodisiaques)	Definition of term ‘foodstuffs for human consumption’	Advocate General : Szpunar	Link
Week 9	Tuesday 03/03/2020	Judgment	C-75/18	Vodafone Magyarország	Turnover-based tax for telecommunications undertakings — Disadvantage for foreign undertakings arising from tax rate with progressive effect	Advocate General : Kokott	Link
		Judgment	C-323/18	Tesco-Global Áruházak	Turnover-based tax for retail undertakings — Disadvantage for foreign undertakings arising from tax rate with progressive effect	Advocate General : Kokott	Link
		Judgment	C-482/18	Google Ireland	Turnover-based tax on advertisements	Advocate General : Kokott	Link
		Opinion	C-791/18	Stichting Schoonzicht	Doubts about the Dutch revision scheme for capital goods	Advocate General : Bobek	Link
	Thursday 05/03/2020	Judgment	C-211/18	Idealmed III	VAT exemption for private hospital	Advocate General : Szpunar	Link
Week 10	Wednesday 11/03/2020	Opinion	C-231/19	Blackrock Investment Management (UK)	VAT treatment of management services	Advocate General : Pikamäe	Link