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

June 14, 2023

• Hearing in C-341/22 (Feudi di San Gregorio Aziende Agricole)

An Italian referral – Status of taxable person and right to deduct VAT if taxable transactions are too low

June 29, 2023

• Hearing in C-519/22 ((MAX7 Design)

A Hungarian referral – 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

• Judgment in C-232/22 (Cabot Plastics Belgium)

A Belgian referral – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?

• Judgment in C-108/22 (Dyrektor Krajowej Informacji Skarbowej)

A Polish referral – Does the resale of accommodation services fall under the special scheme for travel agents?

• AG Opinion 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?

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