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ECJ VAT Cases – Pending cases

Last update: February 26, 2024

  • C-125/24 (Palmstråle) – Not yet published
    • A Swedish Case
  • C-121/24 (Vaniz) – Not yet published
    • A Bulgarian Case
  • C-101/24 (Xyrality) – Not yet published
    • A German Case
  • C-72/24 (Elliniko Dimosio kai Anexartiti Archi Dimosion Esodon) – Not yet published
    • A Greek Case
  • C-808/23 (Högkullen) – Questions
    • A Swedish Case
    • Taxable amount of services provided by a parent company to its subsidiaries
  • C-796/23: Česká síť  – Not yet published
    • A Czech case
  • C-794/23: Finanzamt Österreich – Questions
    • An Austrian case
    • Requirement to pay VAT that was overcharged mostly to “end consumers”
  • C-785/23 (Bulgarian Posts) – Questions
    • A Bulgarian case
    • Status of a universal postal service
  • C-763/23 (Dragoram Tour) – Not yet published
    • A Romanian case
  • C-744/23 (Zlakov) – Questions
    • A Bulgarian case
    • Whether the provision of a legal service free of charge is a ‘supplied service free of charge’
  • C-733/23 (Beach and bar management) – Questions
    • A Bulgarian case
    • Legal Challenges: Business Coercive Measures and Proportionality Concerns
  • C-726/23 (Arcomet Towercranes) – Questions
    • A Polish case
    • Are Transfer Pricing Settlement invoices a Supply of Services?
  • C-680/23 (Modexel) – Questions
    • A Portguese case
    • Must the phrase “the following period” in Art. 183 be construed literally as the immediate period in the calendar year?
  • C-640/23 (Greentech) – Questions
    • A Romanian case
    • Deduction of VAT in case VAT has been collected and cannot be refunded under national law
  • C-624/23 (SEM Remont) – Questions
    • A Bulgarian case
    • Right to deduct input VAT based on a protocol
  • C-622/23 (RHTB) – Questions
    • An Austrian case
    • VAT Implications in Work Contract Cancellations
  • C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Questions
    • A Polish case
    • Compensation for Public Transport Services
  • C-613/23 (Herdijk) – Questions
    • A Dutch case
    • Liability of Directors for Unpaid Tax Debts: Proportionality and Good Faith
  • C-605/23 (Ati-19” EOOD) – Questions
    • A Bulgarian Case
    • Interpretation of Article 47(1) of EU Charter of Fundamental Rights
  • C-594/23 (Lomoco Development and Others) – Questions
    • A Danish case
    • Is land with a pre-cast foundation, and on which a residential building is only subsequently constructed by other owners, building land?
  • C-576/23 (Elite Games) – Context
    • A Romanian case
    • VAT rate applicable to ”right of entry to amusement park”
  • C-532/23 (Lear Corporation Hungary) – Questions
    • A Hungarian case
    • Late VAT Refund: Implications for Late Payment Interest
  • C-527/23 (Weatherford Atlas Gip) – Questions
    • A Romanian case
    • Refusal of the right to deduct if services are not used for taxable transactions
  • C-475/23 (Voestalpine Giesserei Linz) – Questions
    • A Romanian case
    • Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions
  • C-429/23 (NARE-BG) – Questions
    • A Bulgarian case
    • Right to deduct input VAT for supplies received before their registration under national law during COVID-19
  • C-331/23 (Dranken Van Eetvelde) – Question
    • A Belgian case
    • Joint liability in case of VAT fraud
  • C-248/23 (Novo Nordisk) – Question
    • A Hungarian case
    • Reduction taxable amount on ex lege payments to the State health insurance agency
  • C-243/23 (Drebers) – Question
    • A Belgian case
    • Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building
  • C-241/23 (Dyrektor Izby Administracji Skarbowej w Warszawie) – Question
    • A Polish case
    • Is the consideration the Nominal or Issue value of the shares?
  • 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-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-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-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-676/22 (B2 Energy) – Questions
    • A Czech Case
    • Proof of recipient of the goods to apply Exemption for Intra-Community supplies
  • 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) – AG Opinion
    • 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-533/22 (Adient) – AG Opinion
    • A Romanian case
    • Fixed establishment solely on the basis that the two companies belong to the same group?
  • 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-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) – AG Opinion
    • 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

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