Note: the Court of Justice and the General Court are on judicial holiday from the 21st of December to the 8th of January 2024. During these weeks neither Judgments nor Opinions will normally be rendered.
December 14, 2023
A Slovenian referral – Examining Legal Remedies and Procedural Restrictions in VAT Refund Cases
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
December 21, 2023
A Luxembourg Case – AG Opinion: Member of the Board of Directors of a Public Limited Company is not a Taxable Person
January 11, 2024
A Portugues Case – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
A Hungarian Case – Deduction of VAT in case of a missing additional evidence/fictitious transactions
A Dutch Case – VAT exemption for pension funds
A German Case – Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
