Agenda of the ECJ VAT cases – 5 Judgments, 1 AG Opinion, 1 Pleading, 1 Hearing till end of May 2023

April 27, 2023

• Judgment in C-677/21 (Fluvius Antwerpen)

A Belgian referral on the Unlawful use of energy a supply of goods

May 4, 2023

• Judgment in the ECJ Case C-97/21 (MV-98)

A Bulgarian referral on whether sealing of business premises together with administrative penalty is proportionate for failing to issue invoices

• Judgment in C-516/21 (Finanzamt X)

A German referral: Exemption for Leasing of immovable property including equipment and machinery

• Judgment in C-127/22 (Balgarska telekomunikatsionna kompania)

A Bulgarian referral: Adjustment of deductions if discarded goods for its business activity while the goods were recorded in the accounts as inventories

May 11, 2023

• Judgment in C-620/21 (MOMTRADE RUSE)

A Bulgarian referral: VAT exemption for social services to natural persons in other member states

May 12, 2023

• Pleading in C-314/22 (Consortium Remi Group’ AD)

A Bulgarian referral: 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

May 17, 2023

• Hearing in C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA)

A Luxembourg referral – Is a Member of the Board of Directors of a Public Limited Company a Taxable Person?

May 25, 2023

• AG Opinion in C-249/22 ((Gebühren Info Service GmbH (GIS))

An Austrian referral – Is programme fee of the Österreichischer Rundfunk to be considered as consideration?

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