January 14, 2021
AG Opinion in C-846/19 Administration de l’Enregistrement, des Domaines and de la TVA
A Luxembourg referral asking whether, inter alia, the concept of taxable activity within the meaning of the second subparagraph of Article 9(1) of the VAT Directive is to be interpreted as including or excluding supplies of services provided in the context of a ‘triangular relationship’ in which the provider of the services is appointed to provide those services by an entity which is not the same person as the recipient of the supply?
Previous posts about this case can be found HERE
AG Opinion in C-4/20 ALTI
Does the joint liability of a customer for unpaid VAT by the supplier also include default interest?
Previous posts about this case can be found HERE
January 21, 2021
Judgment in C-501/19 UCMR – ADA
Collective management of copyright on musical works: The Romanian court wishes to find out how to treat collective management organisations that in their own name receive payments on behalf of copyright holders. Is there a service by such an organisation to the parties that are organising performances? Or do the copyright holders supply a service directly to these parties? If the collective management organisations is considered to be “in between”, does this mean they should issue invoices to the respective performance organisers, and should the holders of copyright in musical works in turn invoice the collective management organisation?
Previous posts about this case can be found HERE
AG Opinion in C-844/19 technoRent International and Others
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
