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Agenda of the ECJ VAT cases – Only 2 judgments before November 18, 2021

October 28, 2021

Judgment in C-324/20 (X-Beteiligungsgesellschaft (TVA – Paiements successifs))

A German referral

  • Topic: Tax point for one-off services that are billed in phases
  • AG Opinion has been issued

 

November 11, 2021

Judgment in C-398/20 (ELVOSPOL)

A Czech referral

  • Art. 90 o fthe EU VAT Directive 2006/112/EC
  • Bad debts, is vendor required to correct the output VAT?
  • No AG Opinion will be issued before the judgment

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