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Pending cases
- C-785/23 (Bulgarian Posts) – Not yet published
- C-122/23 (Legafact) – Questions
- C-171/23 (UPCAFFE ) – Questions
- C-179/23 (Credidam) – Questions
- C-182/23 (Makowit ) – Questions
- C-184/23 (Finanzamt T II) – Questions
- C-241/23 (Dyrektor Izby Administracji Skarbowej w Warszawie) – Question
- C-243/23 (Drebers) – Question
- C-248/23 (Novo Nordisk) – Question
- C-314/22 (Consortium Remi Group) – AG Opinion
- C-331/23 (Dranken Van Eetvelde) – Question
- C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Questions
- C-37/23 (Geocivi) – Questions
- C-377/23 (Sancra) – Not yet published
- C-399/23 (Osóquim) – Not yet published
- C-429/23 (NARE-BG) – Questions
- C-433/22 (HPA – Construções) – AG Opinion
- C-442/22 (P) – AG Opinion
- C-475/23 (Voestalpine Giesserei Linz) – Questions
- C-519/22 (MAX7 Design) – Questions
- C-527/23 (Weatherford Atlas Gip) – Questions
- C-532/23 (Lear Corporation Hungary) – Questions
- C-533/22 (Adient) – Questions
- C-537/22 (Global Ink Trade) – Questions
- C-573/22 (Foreningen C e.a.) – Questions
- C-576/23 (Elite Games)– Context
- C-594/23 (Lomoco Development and Others) – Questions
- C-60/23 (Digital Charging Solutions) – Questions
- C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – AG Opinion
- C-613/23 (Herdijk) – Questions
- C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Questions
- C-622/23 (RHTB) – Questions
- C-624/23 (SEM Remont) – Questions
- C-639/22 (X) – Questions
- C-640/22 (Achmea) – Questions
- C-640/23 (Greentech) – Not yet published
- C-641/22 (Y) – Questions
- C-642/22 (Pensioenfonds voor Fysiotherapeuten) – Questions
- C-643/22 (BPL Pensioen) – Questions
- C-644/22 (BPFL) – Questions
- C-657/22 (Bitulpetrolium) – Questions
- C-674/22 ((Gemeente Dinkelland) – Questions
- C-676/22(B2 Energy) – Questions
- C-68/23 (Finanzamt O) – Questions
- C-680/23 (Modexel) – Not yet published
- C-69/23 (Streaming Services) – Questions
- C-696/22 (C) – Questions
- C-709/22 (Syndyk Masy Upadłości A) – Questions
- C-726/23 (Arcomet Towercranes ) – Not yet published
- C-73/23 (Chaudfontaine Loisirs) – Questions
- C-733/22 (Valentina Heights) – Questions
- C-733/23 (Beach and bar management) – Not yet published
- C-741/22 (Casino de Spa and Others) – Questions
- C-744/23 (Zlakov) – Not yet published
- C-746/22 (Slovenské Energetické Strojárne) – Questions
- C-763/23 (Dragoram Tour) – Not yet published
- C-791/22 (Hauptzollamt Braunschweig) – Questions
- C-83/23 (H GmbH) – Questions
- C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions
- C-89/23 (Companhia União de Crédito Popular) – Questions
| Country | Case No. | Subject |
|---|---|---|
| Austria | C-622/23 (RHTB) | VAT Implications in Work Contract Cancellations |
| Belgium | C-243/23 (Drebers) | Qualification as “new building” – extended revision period of 15 years in case of renovation of an existing building |
| Belgium | C-331/23 (Dranken Van Eetvelde) | Joint liability in case of VAT fraud |
| Belgium | C-73/23 (Chaudfontaine Loisirs) | VAT exemption for online gaming vs. offline gaming |
| Belgium | C-741/22 (Casino de Spa and Others) | Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators |
| Bulgaria | C-122/23 (Legafact) | Identification for VAT purposes and penalties in case of late registration |
| Bulgaria | C-314/22 (Consortium Remi Group) | 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 |
| Bulgaria | C-429/23 (NARE-BG) | Right to deduct input VAT for supplies received before their registration under national law during COVID-19 |
| Bulgaria | C-624/23 (SEM Remont) | Right to deduct input VAT based on a protocol |
| Bulgaria | C-733/22 (Valentina Heights) | Reduced VAT rate set for accommodation provided by hotels and similar establishments |
| Bulgaria | C-733/23 (Beach and bar management) | Not yet published |
| Bulgaria | C-744/23 (Zlakov) | Not yet published |
| Bulgaria | C-785/23 (Bulgarian Posts) | Not yet published |
| Croatia | C-171/23 (UPCAFFE) | VAT liability where objective facts indicate fraud through the creation of a new company |
| Czech | C-676/22 (B2 Energy) | Questions not specified |
| Denmark | C-573/22 (Foreningen C e.a.) | Refund of VAT on media licence fee between 2007 and 2017 |
| Denmark | C-594/23 (Lomoco Development and Others) | Is land with a pre-cast foundation building land? |
| Germany | C-184/23 (Finanzamt T II) | Supplies within VAT group outside scope of VAT if input VAT is limited? |
| Germany | C-68/23 (Finanzamt O) | Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents |
| Germany | C-791/22 (Hauptzollamt Braunschweig) | Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland |
| Germany | C-83/23 (H GmbH) | Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings |
| Hungary | C-248/23 (Novo Nordisk) | Reduction taxable amount on ex lege payments to the State health insurance agency |
| Hungary | C-519/22 (MAX7 Design) | 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 |
| Hungary | C-532/23 (Lear Corporation Hungary) | Late VAT Refund: Implications for Late Payment Interest |
| Hungary | C-537/22 (Global Ink Trade) | Deduction of VAT in case of missing additional evidence/fictitious transactions |
| Hungary | C-746/22 (Slovenské Energetické Strojárne) | VAT refund; procedure; remedies; ban on supplying nova |
| Italy | C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) | Status of taxable person and right to deduct VAT if taxable transactions are too low |
| Italy | C-37/23 (Geocivi) | 2009 earthquake – Refund of tax at the rate of 60% |
| Latvia | C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) | Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project financed by the European Regional Development Fund |
| Poland | C-182/23 (Makowit) | Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT |
| Poland | C-241/23 (Dyrektor Izby Administracji Skarbowej w Warszawie) | Is the consideration the Nominal or Issue value of the shares? |
| Poland | C-442/22 (P) | AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice |
| Poland | C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) | AG Opinion – Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts |
| Poland | C-615/23 (Dyrektor Krajowej Informacji Skarbowej) | Compensation for Public Transport Services |
| Poland | C-709/22 (Syndyk Masy Upadłości A) | Split payment: Transfer funds of the insolvent taxpayer’s VAT account |
| Poland | C-726/23 (Arcomet Towercranes) | Not yet published |
| Portugal | C-680/23 (Modexel) | Not yet published |
| Portugal | C-377/23 (Sancra) | Not yet published |
| Portugal | C-399/23 (Osóquim) | Not yet published |
| Portugal | C-433/22 (HPA – Construções) | AG Opinion – 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? |
| Portugal | C-89/23 (Companhia União de Crédito Popular) | Questions – Whether the commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to the principal service |
| Romania | C-179/23 (Credidam) | Questions – Are payments provided by law considered taxable transactions? |
| Romania | C-475/23 (Voestalpine Giesserei Linz) | Questions – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions |
| Romania | C-527/23 (Weatherford Atlas Gip) | Questions |
| Romania | C-533/22 (Adient) | Fixed establishment solely on the basis that the two companies belong to the same group? |
| Romania | C-576/23 (Elite Games) | VAT rate applicable to ”right of entry to amusement park” |
| Romania | C-640/23 (Greentech) | Not yet published |
| Romania | C-657/22 (Bitulpetrolium) | 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 |
| Romania | C-69/23 (Streaming Services) | Place of taxation of interactive sessions with Erotic content |
| Romania | C-696/22 (C) | Collected of VAT only when the consideration for the services was received and not when the services were actually provided |
| Romania | C-763/23 (Dragoram Tour) | Not yet published |
| Sweden | C-60/23 (Digital Charging Solutions) | Charging electric vehicles |
| Netherlands | C-613/23 (Herdijk) | Liability of Directors for Unpaid Tax Debts: Proportionality and Good Faith |
| Netherlands | C-639/22 (X) | Does the exemption for the management of mutual funds apply to a pension fund? |
| Netherlands | C-640/22 (Achmea) | Does the exemption for the management of mutual funds apply to a pension fund? |
| Netherlands | C-641/22 (Y) | Does the exemption for the management of mutual funds apply to a pension fund? |
| Netherlands | C-642/22 (Pensioenfonds voor Fysiotherapeuten) | Does the exemption for the management of mutual funds apply to a pension fund? |
| Netherlands | C-643/22 (BPL Pensioen) | Does the exemption for the management of mutual funds apply to a pension fund? |
| Netherlands | C-644/22 (BPFL) | Does the exemption for the management of mutual funds apply to a pension fund? |
| Netherlands | C-674/22 (Gemeente Dinkelland) | Reimbursement of default interest |
