January 20, 2022
Judgment in C-90/20 (Apcoa Parking Danmark)
A Danish referral asking whether Article 2(1)(c) of the VAT Directive is to be interpreted as meaning that control fees for parking infringements on private property constitute consideration for a taxable supply?
January 27, 2022
AG Opinion in C-269/20 (Finanzamt T)
A German referral asking whether the Second subparagraph of Article 4(4) of Directive 77/388 (Art. 11 of the EU VAT Directive 2006/112/EC) authorizes a Member States to treat as a single taxable person persons established in the territory of the country who, while legally independent, are closely bound to one another by financial, economic and organisational links – Article 6(2)(b) of Directive 77/388 and that person pursuits an activity carried on in an official capacity in addition to an economic activity
AG Opinion in C-607/20 (GE Aircraft Engine Services)
A UK referral asking whether the issue of vouchers for third party retailers to employees by a taxable person as part of a recognition programme for high performing employees constitute a supply “for his private use or for that of his staff or, more generally, for purposes other than those of his business” within the meaning of Article 26(1)(b) of the VAT Directive? Does it have any significance that the taxable person has a business purpose for the issuing of the retail vouchers to staff? Does it have any significance that the retail vouchers issued to staff members are for their own use and can be used for the staff members’ private purposes?
February 10, 2022
AG Opinion in C-596/20 (DuoDecad)
A Hungarian referral asking who the recipient is of computer programming services in an e-commerce context in order to determine the place of supply.
