Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 2023

September 21, 2023

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

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

October 4, 2023

A Czech referral – Proof of recipient of the goods to apply Exemption for Intra-Community supplies

October 5, 2023

A Dutch referral – Does the exemption for the management of mutual funds apply to a pension fund?

October 12, 2023

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

A Polish referral – Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts


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