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 Swedish referral asking whether a City card is a multi-purpose voucher
Judgment in C-582/20 (SC Cridar Cons)
A Romanian referral – Are Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and Article 47 of the Charter of Fundamental Rights of the European Union to be interpreted as precluding national legislation pursuant to which the tax authorities, after issuing a notice of assessment refusing to grant a right to deduct input VAT, are permitted to suspend the examination of an administrative complaint pending the outcome of criminal proceedings that could provide additional objective evidence of the taxable person’s involvement in tax fraud? Would the answer given by the Court of Justice of the European Union to the first question be different if, during the period for which examination of the administrative complaint is suspended, the taxable person benefits from provisional measures which suspend the effects of the refusal of the right to deduct VAT?
Judgment in C-605/20 (Suzlon Wind Energy Portugal)
A Portuguese referral on the VAT treatment of “free” warranty repairs.
March 3, 2022
AG Opinion in C-98/21 (Finanzamt R (Déduction de TVA liée à une contribution d’associé))
A German referral on Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities.
