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ECJ VAT Cases – Overview of cases raised in 2019 (C-xxx/19) and already decided (25) or order issued (8) (Status Dec 7, 2020)

Source ECJ Cases raised in already decided or order issued

Some remarks:

  • 64 cases were initiated in total
  • 33 cases have already been decided (25) or order has been issued (8) (excl. cases found inadmissable)
  • 9 cases have already an AG Opinion
  • 19 cases – only Question is available
  • 3 cases found inadmissable
  • Countries raising the case
    • 14 from Germany
    • 9 from Romania
    • 7 from Portugal
    • 6 from Hungary
  • Subjects
    • 18 on the Right to deduct
    • 14 on Exemptions
    • 9 on Taxable amount (incl. Bad debts)

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