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ECJ/CJEU Agenda – Week 8 – 10 – Decisions expected on 6 cases, 3 AG Opinions & 2 hearings

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
Judgment C-48/19 X (Exonération de TVA pour des consultations téléphoniques) Is a “health telephone service” VAT exempt? Advocate General : Tanchev Link
Week 10 Wednesday 11/03/2020 Opinion C-231/19 Blackrock Investment Management (UK) VAT treatment of management services Advocate General : Pikamäe Link
Judgment C-94/19 San Domenico Vetraria Is secondment of staff without markup subject to VAT? Advocate General : Szpunar Link

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