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?

Hearing in C-696/20 (Dyrektor Izby Skarbowej w W. (Qualification erronée d’opérations en chaîne))

A Polish referral asking whether Article 41 of the VAT Directive and the principles of proportionality and neutrality, preclude the application of a national provision to an intra-community acquisition of goods by a taxable person if that acquisition has already been taxed in the territory of the Member State in which dispatch ends, by the persons acquiring the goods from that taxable person, where it has been established that the taxable person’s actions did not involve any tax fraud, but that they were the result of an incorrect designation of supplies in chain transactions and that that taxable person’s Polish VAT identification number was provided for the purposes of a domestic rather than an intra-Community supply?

February 3, 2022

Judgment in C-515/20 (Finanzamt A) – Reduced rate for firewood

A German referral asking:

• 1. Is the term “firewood” in Article 122 of Directive 2006/112 / EC to be interpreted as including all wood which, according to its objective properties, is intended solely for burning?
• 2. Can a Member State that creates a reduced tax rate for deliveries of firewood on the basis of Art. 122 of Directive 2006/112 / EC , its scope of application in accordance with Art. 98 (3) of Directive 2006/112 / EC on the basis of the combined nomenclature delimit exactly?

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.

Judgment 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?

Judgment in C-487/20 Philips Orăştie RO)

May the provisions of [the first paragraph of] Article 179 and [the first paragraph of] Article 183 of Directive 112/2006/EC, regard being had to the principles of equivalence, effectiveness and neutrality, be interpreted as precluding national legislation or practices in accordance with which the amount of VAT to be refunded is reduced by including in the calculation of the VAT due amounts representing additional liabilities established in a notice of assessment that has been annulled by a judgment that is not yet final, where such additional liabilities are guaranteed by a bank guarantee and the national tax procedure rules recognise that such a guarantee has the effect of staying enforcement in the case of other taxes and duties?

February 24, 2022

AG Opinion in C–637/20 (DSAB Destination Stockholm)

A Swedisg referral asking whether a City card is a multi-purpose voucher