Only five ECJ VAT cases raised so far in 2021, during the same period in 2020, 16 ECJ VAT Cases were raised

On Curia, we read that the following cases have been raised:

Application has been diclosed for:

• C-1/21      Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ (raised by BG) – Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT

For following cases, the application has not yet been disclosed

• C-146/21 DGRFP Bucureşti (raised by Romania)
• C-98/21   Finanzamt R (raised by Germany) – deduction of input VAT by a management holding company
  • This will most probably this case: ECJ submission from the BFH on “Trick 17” by Vorschalt-Holdings
• C-97/21 MV-98 (raised by Bulgaria)
• C-56/21   „ARVI“ ir ko (raised by LT)

Although there is not much information about these cases yet (please LET US KNOW if you do have further info).

 

 

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