November 11, 2021
Judgment in C-398/20 (ELVOSPOL)
A Czech referral
- Art. 90 of the 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
Judgment in C-281/20 (Ferimet)
A Spanish referral
- Art. 168 of the EU VAT Directive 2006/112/EC
-
Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier
- No AG Opinion will be issued before the judgment
November 18, 2021
Judgment in C-358/20 (Promexor Trade)
A Romanian referral
- Articles 167 to 169, 176 to 180, 214, lid 1, 250, 272 ,273 of the EU VAT Directive 2006/112/EC
-
Revoking VAT identification number
- No AG Opinion will be issued before the judgment
November 25, 2021
Judgment in C-334/20 (Amper Metal)
A Hungarian referral
- Article 168(a) of the EU VAT Directive 2006/112/EC
-
Input VAT deduction for purchases that are not (or barely) useful for the business
- No AG Opinion will be issued before the judgment
