April 7, 2022
Judgment in C-333/20 (Berlin Chemie A. Menarini)
A Romanian case on the concept of ”Fixed Establishment”. The Romanian tax authorities believe, by virtue of its own subsidiary, BC has sufficient human and technical resources at its disposal in Romania to create a fixed establishment there.
Judgment in the C-228/20 (I (Exonération de TVA des prestations hospitalières))
A German case whether VAT exemption is applicable if applied by a private hospital that is not governed by public law and has no agreements with health insurance funds
AG Opinion 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?
AG Opinion in C-294/21 (Navitours)
A Luxembourg referral on the place of supply of cruise activities on a section covered by the public international condominium status.
April 28, 2022
