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Agenda of the ECJ VAT cases – First Cases will be dealt with on September 9, 2021, 3 decisions, 1 AG Opinions

Sept 9, 2021

Judgment in C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole)

A Polish referral asking whether Article 110 of the Treaty on the Functioning of the European Union and Article 273 of the VAT Directive preclude a national provision under which, in the case of intra-Community acquisitions of motor fuel, a taxable person is required, without being summoned to do so by the director of the customs office, to calculate the amounts of VAT and to pay those amounts to the bank account of the customs office responsible for paying excise duty within five days of the date on which the fuel was introduced into the territory?

For prior newsitems on this case, click HERE

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?

For prior newsitems on this case, click HERE

Judgment in C-294/20 (GE Auto Service Leasing)

A Spanish referral on the determination of the deadline by which a taxable person must establish fulfilment of the conditions for entitlement to a refund of VAT and of the time when, as a consequence of any negligence or abuse on his part, a taxable person loses the right to such a refund.

For prior newsitems on this case, click HERE

Judgment in C-406/20 (Phantasialand)

A German referral on VAT rate applicable for amusement parks, composite supply

For prior newsitems on this case, click HERE


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