ECJ VAT Cases - Pending cases

Last update: May 27, 2023

- C-241/23 (Dyrektor Izby Administracji Skarbowej w Warszawie) – Not yet published
  - A Polish case
- C-184/23 (Finanzamt T II) – Questions
  - A German Case
  - Are supplies within VAT group outside scope of VAT if input VAT is limited?
- C-182/23 (Makowit ) – Questions
  - A Polish Case
  - Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT
- C-179/23 (Credidam) – Questions
  - A Romanian Case
  - Are payments provided by law considered taxable transactions?
- C-171/23 (UPCAFFE ) – Questions
  - A Croatian Case
  - VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company
- C-151/23 (ZSE Elektrárne) – Not yet published
  - A Slovakian Case
- C-122/23 (Legafact) – Questions
  - A Bulgarian Case
  - Identification for VAT purposes and penalties in case of late registration
- C-89/23 (Companhia União de Crédito Popular) – Questions
  - A Portuguese Case
  - Whether the commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to the principal service
- C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions
  - A Latvian Case
  - Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund
- C-83/23 (H GmbH) – Questions
  - A German case
  - Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
- C-73/23 (Chaudfontaine Loisirs) – Questions
  - A Belgian case
  - VAT exemption for online gaming vs. offline gaming
- C-69/23 (Streaming Services) – Questions
  - A Romanian case
  - Place of taxation of interactive sessions with Erotic content
- C-68/23 (Finanzamt O) – Questions
  - A German Case
  - Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents
- C-60/23 (Digital Charging Solutions) – Questions
  - Charging electric vehicles
- C-37/23 (Geocivi) – Questions
  - An Italian case
  - 2009 earthquake – Refund of tax at the rate of 60%
- C-791/22 (Hauptzollamt Braunschweig) – Questions
  - A German Case
  - Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland
- C-746/22 (Slovenské Energetické Strojárne) – Questions
  - A Hungarian Case
  - VAT refund; procedure; remedies; ban on supplying nova
- C-741/22 (Casino de Spa and Others) – Questions
  - A Belgian Case
  - Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators
- C-733/22 (Valentina Heights) – Questions
  - A Bulgarian Case
  - Reduced VAT rate set for accommodation provided by hotels and similar establishments
- C-709/22 (Syndyk Masy Upadłości A) – Questions
  - A Polish Case
  - Split payment: Transfer funds of the insolvent taxpayer’s VAT account
- 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-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-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion
  - An Austrian Case
  - Is programme fee of the Österreichischer Rundfunk to be considered as consideration?
- 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 – AG Opinion
  - 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-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-669/21 – Gencoal S.A. – Question
  - A Portuguese case
  - Deadline for cross border VAT refund by taxable persons in other EU member states
- C-615/21 (Napfény-Toll) – AG Opinion
  - A Hungarian case
  - Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT
- C-461/21 (Cartrans Preda) – AG opinion
  - A Romanian Case
  - Taxable amount upon importation