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Agenda of the ECJ VAT cases – 5 decisions, 2 AG Opinions in September 2021

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


Sept 16, 2021

Judgment in C-21/20 (Balgarska natsionalna televizia)

A Bulgarian referral asking whether the supply of audio-visual media services to viewers by the public television broadcaster should be regarded as a service supplied for consideration within the meaning of Article 2(1)(c) of the VAT Directive if it is financed by the State in the form of subsidies, with the viewers paying no fees for the broadcasting? If answered in the affirmative, does the service qualify for exemption pursuant to Article 132(1)(q)? If it is considered that the activity consists of taxable and exempt supplies, having regard to its mixed financing, what is the scope of the right to deduct input tax?

For prior newsitems on this case, click HERE

AG Opinion in C-228/20 (I (Exonération de TVA des prestations hospitalières))

A German referral related to the VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds


For prior newsitems on this case, click HERE

Sept 30, 2021

Judgment in C-299/20 (Icade Promotion)

A French referral asking whether Article 392 of the VAT Directive is to be interpreted as reserving the application of the ‘margin scheme’ to transactions for the supply of immovable property the purchase of which has been subject to VAT, without the taxable person who subsequently resells the property having the right to deduct that tax, or does it permit that scheme to be applied to transactions, the purchase of which has not been subject to VAT, either because that purchase falls outside the scope of VAT or because it falls within the scope of VAT but is exempt?

For prior newsitems on this case, click HERE


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