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
Judgment in C-449/19 (WEG Tevesstraße)
Exemption for letting of immovable property — National provision exempting the supply of heat by an association of property owners to those owners
Previous posts about this case can be found HERE
Judgment in C-801/19 (Franck)
VAT Exemption for Financial Activities – Whether the provision of funds by the applicant, who is not a financial institution, against payment of a one-off fee of 1% of the amount of money provided are regarded as’ granting of credits and the credit brokerage, and […] credit management by those who have it granted “within the meaning of the VAT Directive, even if the requesting party is not formally referred to as the lender. Whether order notes must be considered as negotiable instruments Whether the service of the applicant can qualify as a service within the meaning of Article 135 (1) (b) and (d) of the VAT Directive.
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
