Agenda of the ECJ VAT cases – 5 Judgments, 1 AG Opinion, 1 Hearings till July 13, 2023

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?

July 13, 2023

• Judgment in C-180/22 (Mensing)

A German referral – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme

• 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?

• Judgment in C-344/22 (Gemeinde A)

A German Case – Municipality “spa tax” economic activity/taxable person?

• Judgment in C-615/21 ((Napfeny Toll)

A Hungarian Case – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT

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