July 1, 2021
Judgment in C-521/19 (Tribunal Económico Administrativo Regional de Galicia)
Question is whether VAT is deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued
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AG Opinion in C-324/20 (X-Beteiligungsgesellschaft (TVA – Paiements successifs))
A German referral asking whether the occasion for successive billing or payments within the meaning of Art. 64 (1) VAT Directive already result from the agreement of payment in installmentsa one-off and therefore not period-related service incase of successive billing or payments.
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July 8, 2021
Judgment in C-695/19 (Rádio Popular)
A Portuguese case on whether intermediation in the sale of extended warranties on household electrical appliances are exempt?
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AG Opinion in C-156/20 (Zipvit)
A UK referral asking whether a taxable person, who received supplies of services which were at the time treated by Royal Mail as exempt, but which were (following case C-357/07) actually subject to VAT, was entitled to an input tax credit in respect of those supplies. Royal Mail did not charge VAT on its invoices to Zipvit (they mentioned that the supplies were exempt) and the contract was silent on VAT.
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July 15, 2021
AG Opinion in C-9/20 (Grundstücksgemeinschaft Kollaustraße 136)
A German referral asking, inter alia, whether the right to deduct VAT in accordance with Article 167 of the VAT Directive, without exception, always arises at the time when the deductible tax becomes chargeable, or whether Member States may derogate from this principle?
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