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The ECJ is taking a break – An analysis of the Pending ECJ VAT Cases

Pending ECJ VAT Cases per July 17, 2021 – for all details click HERE

  • 64 ECJ VAT Cases Pending, 5 of which the details are unknown
  • 16 cases relate to the Right to Deduct VAT, 7 to Exemption, 7 to Taxable amount, 5 to Taxable transaction, 4 to Place of Supply, 4 to VAT Rate
  • Special Cases: 2 relate to Triangulation, 1 to Fixed Establishment
  • Pending cases per country
    • Germany: 12
    • Hungary & Romania: 8
    • France. Lithunia, Poland: 4
    • Portugal, Spain, UK: 3
    • Bulgaria, Czech 2
    • Belgium, Denmark, Italy, Latvia, Luxembourg, Netherlands, Slovakia, Slovenia, Sweden: 1

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