Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion till March 30, 2023

March 9, 2023

• Judgment in C-42/22 (Global Companhia de Seguros)

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?

• Judgment in C-239/22 (Belgian State and Promo 54)

A Belgian referral on the condition of the first use of a building

March 23, 2023

• AG Opinion in C-180/22 (Mensing II)

A German referral on Whether the tax on the intra-Community acquisition reduces the taxable profit margin

March 30, 2023

• Judgment in C-612/21 (Gmina O.)

A Polish referral – Is a municipality a taxable person due to a project to increase the proportion of renewable energy sources?

• Judgment in C-616/21 (Gmina L.)

A Polish referral – Is a municipality a taxable person due to implementing a programme for the removal of asbestos?

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