Agenda of the ECJ VAT cases – 1 Judgment, 2 AG Opinions announced till December 21, 2023

November 23, 2023

• Judgment in C-532/22 (Westside Unicat)

A Romanian referral – Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature

December 14, 2023

• AG Opinion in C-746/22 (Slovenské Energetické Strojárne)

A Slovenian referral – Examining Legal Remedies and Procedural Restrictions in VAT Refund Cases

• AG Opinion 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

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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?

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