January 20, 2021
Judgment in C-288/19 (Finanzamt Saarbrücken)
This case is about the definition of short term hiring of vehicles.
Previous posts about this case can be found HERE
Judgment in C-655/19 (AJFP Sibiu and DGRFP Braşov)
This case is about whether a Property acquisition under enforcement procedure and subsequent sale is an economic activity.
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
January 27, 2021
Judgment in C-787/19 Commission v Autriche (TVA – Agences de voyages)
Commission referred Austria to the ECJ due to Failure to align with VAT rules for travel agents.
Previous posts about this case can be found HERE
