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Agenda of the ECJ VAT cases – 5 cases announced in May 2022, 2 decisions, 3 AG Opinions

May 5, 2022
A Portuguese referral on the Reduced rate for the repair and maintenance of elevators
A Lithunian referral on the denial of input VAT if the buyer knew or should have known the seller would not pay output VAT.
May 12, 2022
An Italian referral on the identification of the person liable to pay import VAT
A Slovenian referral on whether a written agreement can be considered as an invoice
A Polish referral on whether the exemption for the granting of credits applies to sub-participation agreements

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