ECJ VAT Cases - Pending cases

Last update: January 26, 2023

- C-791/22 (Hauptzollamt Braunschweig) – Not yet published
  - A German Case
- C-746/22 (Slovenské Energetické Strojárne) – Not yet published
  - A Hungarian Case
- C-741/22 (Casino de Spa and Others) – Not yet published
  - A Belgian Case
- C-733/22 (Valentina Heights) – Not yet published
  - A Bulgarian Case
- C-709/22 (Syndyk Masy Upadłości A) – Not yet published
  - A Polish Case
- C-696/22 (C) – Questions
  - A Romanian Case
  - Collected of VAT only when the consideration for the services was received and not when the services were actually provided
- C-690/22 (Shortcut) – Not yet published
  - A Portuguese Case
- C-676/22 (B2 Energy) – Questions
  - A Czech Case
  - Proof of recipient of the goods to apply Exemption for Intra-Community supplies
- C-674/22 ((Gemeente Dinkelland) – Questions
  - A Dutch Case
  - Reimbursement of default interest
- C-657/22 (Bitulpetrolium) – Questions
  - A Romanian Case
  - VAT charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty for non-compliance with the customs supervision
- C-644/22 (BPFL) – Questions
  - A Dutch Case
  - Does the exemption for the management of mutual funds apply to a pension fund?
- C-643/22 (BPL Pensioen) – Questions
  - A Dutch Case
  - Does the exemption for the management of mutual funds apply to a pension fund?
- C-642/22 (Pensioenfonds voor Fysiotherapeuten) – Questions
  - A Dutch Case
  - Does the exemption for the management of mutual funds apply to a pension fund?
- C-641/22 (Y) – Questions
  - A Dutch Case
  - Does the exemption for the management of mutual funds apply to a pension fund?
- C-640/22 (Achmea) – Questions
  - A Dutch Case
  - Does the exemption for the management of mutual funds apply to a pension fund?
- C-639/22 (X) – Questions
  - A Dutch Case
  - Does the exemption for the management of mutual funds apply to a pension fund?
- C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Questions
  - A Polish case
  - Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts
- C-573/22 (Foreningen C e.a.) – Questions
  - A Danish case
  - Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded
- C-537/22 (Global Ink Trade) – Questions
  - A Hungarian case
  - Deduction of VAT in case of a missing additional evidence/fictitious transactions
- C-533/22 (Adient) – Questions
  - A Romanian case
  - Fixed establishment solely on the basis that the two companies belong to the same group?
- C-532/22 (Westside Unicat) – Questions
  - A Romanian case
  - Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature
- C-519/22 (MAX7 Design) – Questions
  - A Hungarian case
  - Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another legal person with an outstanding tax debt
- C-505/22 (Deco Proteste – Editores) – Questions
  - A Portuguese Case
  - The concepts of ‘supply of goods made free of charge’ & ‘gift of small value’
- C-453/22 (Schütte) – Questions
  - A German Case
  - Claim for reimbursement of the excess VAT paid to upstream suppliers
- C-442/22 (P) – Questions
  - A Polish Case
  - Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
- C-433/22 (HPA – Construções) – Questions
  - A Portuguese Case
  - Reduced VAT rate also for repair and renovation of buildings in private dwellings which are inhabited at the time when those works are carried out?
- C-418/22 (Cezam) – Questions
  - A Belgian Case
  - Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?
- C-365/22 (Belgian State) – Questions
  - A Belgian Case
  - Is the purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods
- C-355/22 (Osteopathie Van Hauwermeiren) – Questions
  - A Belgian Case
  - Are osteopathic services were eligible for the VAT exemption?
- C-344/22 (Gemeinde A) – Questions
  - A German Case
  - Municipality “spa tax” economic activity/taxable person?
- C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Questions
  - An Italian Case
  - Status of taxable person and right to deduct VAT if taxable transactions are too low
- C-314/22 (Consortium Remi Group) – Questions
  - A Bulgarian Case
  - Possibility of exercising the right to a refund/set-off of VAT on account of full or partial non-payment of the price indicated in invoices issued
- C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Questions
  - A Luxembourg Case
  - Is a Member of the Board of Directors of a Public Limited Company a Taxable Person?
- C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Questions
  - A Polish Case
  - Composite services provided at charging points for users of electric vehicles
- C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions
  - An Austrian Case
  - Is programme fee of the Österreichischer Rundfunk to be considered as consideration?
- C-239/22 (Belgian State and Promo 54) – Questions
  - A Belgian Case
  - Condition of the first use of a building
- C-232/22 (Cabot Plastics Belgium) – Questions
  - A Belgian Case
  - Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?
- C-180/22 – Finanzamt Hamm – Questions
  - A German case
  - Whether the tax on the intra-Community acquisition reduces the taxable profit margin
- C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT rate of ‘Classic Hot Chocolate’ – Questions
  - A Polish case
  - VAT rate of ‘Classic Hot Chocolate’
- C-127/22 – Balgarska telekomunikatsionna kompania – Questions
  - A Bulgarian case
  - Adjustment of deductions if discarded goods for its business activity while the goods were recorded in the accounts as inventories
- C-114/22 – Dyrektor Izby Administracji Skarbowej w Warszawie – Questions
  - A Polish case
  - Refusal VAT deduction if sale of the brands was a sham transaction
- C-108/22 – Dyrektor Krajowej Informacji Skarbowej – Questions
  - A Polish case
  - Does the resale of accommodation services fall under the special scheme for travel agents?
- C-78/22 – ALD Automotive
  - A Czech case
  - VAT Case?
- C-42/22 -Global, Companhia de Seguros – Question
  - A Portuguese case
  - Does the concept of ‘insurance and reinsurance transactions’ also includes related or supplementary activitie as purchase and sale of parts from written-off vehicles
- C-729/21 – Dyrektor Izby Administracji Skarbowej w Łodzi – Question
  - A Polish Case
  - Does the sale of real estate can be considered as a Transfer of Going Concern?
- C-713/21 – Finanzamt X – Question
  - A German Case
  - Composite supply by owner of a competition horse training stable?
- C-677/21 – Fluvius Antwerpen – Question
  - A Belgian Case
  - Is the unlawful use of energy is a supply of goods?
- C-669/21 – Gencoal S.A. – Question
  - A Portuguese case
  - Deadline for cross border VAT refund by taxable persons in other EU member states
- C-664/21 – NEC PLUS ULTRA COSMETICS – Question
  - A Slovenian Case
  - New evidence to substantiate intracommunity supply allowed?
- C-620/21 – (Momtrade Ruse vs BG) – AG Opinion
  - A Bulgarian case
  - VAT exemption for social services to natural persons in other member states?
- C-616/21 (Gmina L.) – AG Opinion
  - A Polish case
  - Is a municipality a taxable person due to implementing a programme for the removal of asbestos?
- C-615/21 (Napfény-Toll) – Question
  - A Hungarian case
  - Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT
- C-612/21 (Gmina O.) – AG Opinion
  - A Polish case
  - Is a municipality a taxable person due to a project to increase the proportion of renewable energy sources?
- C-519/21 (DGRFP Cluj) – Question
  - A Romanian Case
  - Cooperation agreement, VAT arrears, right to deduct
- C-516/21 (Finanzamt X) – AG Opinion
  - A German Case
  - Exemption for Leasing of immovable property including equipment and machinery
- C-482/21 (Euler Hermes) – Question
  - A Hungarian Case
  - Exemption
- C-461/21 (Cartrans Preda) – AG opinion
  - A Romanian Case
  - Taxable amount upon importation
- C-398/21 (Conseil national des barreaux and Others) – Question
  - A French Case
  - Reportable Cross-Border Arrangements (DAC6)
- C-97/21 (MV – 98) – Question
  - A Bulgarian Case
  - Whether sealing of business premises together with administrative penalty is proportionate for failing to issue invoices
- C-695/20 (Fenix International) – AG Opinion
  - A UK Case
  - Taxable transaction
  - Legality of Art. 9a of the Implementing Regulation