March 4, 2021
AG Opinion in C-521/19 (Tribunal Económico Administrativo Regional de Galicia)
Spanish referral on whether VAT is deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued
Previous posts about this case can be found HERE
Judgement in C-581/19 (Frenetikexito)
Portuguese referral on (i) whether the manner in which the applicant draws up its invoices amounts to an artificial division of services, and (ii) whether the VAT exemption can be applied for health-related activities to food consultation services that have never been performed.
Previous posts about this case can be foun HERE
