Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 2 Hearings till June 9, 2023

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

• Hearing 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?

• Judgment in C-365/22 (Belgian State)

A Belgian referral – Is the purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

• Judgment in C-418/22 (Cezam)

A Belgian referral – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?

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?

• Judgment in C-114/22 ((Dyrektor Izby Adminitracji Skarbowej w Warszawie))

A Polish referral – Refusal VAT deduction if sale of the brands was a sham transaction

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