VATupdate

Share this post on

VAT – Agenda of ECJ in November 16 – December 17, 2020, 4 Judgments, 1 AG Opinion

November 26, 2020

Judgment in C-787/18 (Sögård Fastigheter)

VAT adjustment, sale of capital goods, TOGC: A Swedish referral asking, where a property is sold under national law introduced in accordance with Article 188(2) of the VAT Directive and the seller has not adjusted its VAT due to the intention of the purchaser to use the property exclusively for transactions giving rise to a right of deduction, does that then preclude, in a case where the adjustment period continues to run, the purchaser being required to adjust the deduction at a subsequent time when the purchaser in turn transfers the property to someone who does not intend to use the property for such transactions?

Previous posts about this case can be found HERE

December 10, 2020

Judgment in C-488/18 (Golfclub Schloss Igling)

VAT exemption for sports activities: The main issue raised by this case is if the VAT exemptions for sport, can be considered to be sufficiently precise and unconditional and, therefore, to have direct effect.

Previous posts about this case can be found HERE

December 17, 2020

Judgment in C-346/19 (Bundeszentralamt für Steuern)

VAT refunds to non-resident taxable persons; content of application; invoice number

Previous posts about this case can be found HERE

 

Judgment in C-656/19 (Bakati Plus)

VAT exemption for ‘personal luggage’

Previous posts about this case can be found HERE

 

AG Opinion in C-844/19 (TechnoRent)

Interest on VAT refunds: An Austrian referral asking whether EU law permits a taxpayer to claim interest where the tax authorities fail to process a VAT refund in good time, even though national law does not provide for such an interest payment? When does the interest begin to accrue?

Previous posts about this case can be found HERE

 

 

 

 

 

 

* click here if you have interesting news to share *