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Agenda of the ECJ VAT cases – 6 Judgments, 3 AG Opinions till end of 2022

December 1, 2022

A German case on whether a controlling member should be the representative

A German case on whether the controlling company of VAT group is the taxable person of VAT group

A Hungarian case on the denial of input VAT due to fraud, without carrying out checks

A Romanian referral on the VAT exemption for social services to natural persons in other member states

December 8, 2022

A German referral on whether the Leasing of immovable property includes equipment and machinery?

An Austrian referral on the Invoice requirements for triangulation

An Austrian referral asking whether VAT is payable by the issuer of an invoice, under Article 203 of the VAT Directive, where there is no risk of loss of tax revenue because the recipients of the services are final consumers who are not entitled to the right of deduction?

December 15, 2022

A Belgian referral on whether the unlawful use of energy is a supply of goods

December 22, 2022

A Romanian referral on the Excise Duty Exemption for Ethyl Alcohol intended to be used and already used


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