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VAT – Agenda of ECJ Oct 1 till Oct 22, 2020, 4 Judgments, 3 AG Opinions

There no further VAT ECJ cases handled in Sept 2020.

Thursday Oct 1, 2020

Opinion in C-501/19 UCMR – ADA
Collective management of copyright on musical works
Previous posts about this case can be found HERE

Judgment in C-331/19 Staatssecretaris van Financiën
Definition of term ‘foodstuffs for human consumption’
Previous posts about this case can be found HERE

Thursday Oct 8, 2020

Judgment in C-657/19 Finanzamt D
Is providing advice for the care funds set up at the health insurance funds VAT exempt?
Previous posts about this case can be found HERE

Judgment in C-235/19 United Biscuits (Pensions Trustees) and United Biscuits Pension Investments
Exemption of pension fund management services
Previous posts about this case can be found HERE

Thursday Oct 15, 2020

Judgment in C-335/19  E. (TVA – Réduction de la base d’imposition)
Bad debts; Principles of fiscal neutrality and proportionality
Previous posts about this case can be found HERE

Thursday Oct 22, 2020

Opinion in C-581/19 Frenetikexito
Fitness and health services – Single supply? – Exemption
Previous posts about this case can be found HERE

Opinion in C-593/19 SK Telecom
Refund of VAT on roaming charges, use and enjoyment rules for telecom services
Previous posts about this case can be found HERE

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