VATupdate

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

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