VATupdate
VAT
* click here if you have interesting news to share *

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