Agenda of the ECJ VAT cases – 1 Judgment, 1 Hearing announced till November 16, 2023

October 26, 2023

• Judgment in C-249/22 (GIS)

An Austrian refrral – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration

November 9, 2023

• Hearing in C-657/22 (Bitulpetrolium Serv)

A Romanian referral – 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 arrangements

---

Not longer on the ECJ Judicial calendar – AG opinion in this case was scheduled for October 26, 2023

• AG Opinion in C-533/22 (Adient)

A Romanian referral – Fixed establishment solely on the basis that the two companies belong to the same group?

---

• Join the Linkedin Group on ECJ VAT Cases, click HERE
• For an overview of ECJ cases per article of the EU VAT Directive, click HERE