Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions announced in September

September 7, 2023

• Judgment in C-461/21 (Cartrans Preda)

A Romanian referral – Exemption for (transport) services to imported goods, evidence required?

• AG Opinion in C-314/22 (Remi Group Consortium)

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

• AG Opinion in C-433/22 (HPA – Construções)

A Portuguese referral – 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?

• Judgment in C-453/22 (Schütte)

A German referral – Claim for reimbursement of the excess VAT paid to upstream suppliers

September 21, 2023

• AG Opinion in C-442/22 (P Sp. z o.o.)

A Polish referral – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

September 28, 2023

• AG Opinion on 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

 

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