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Agenda of the ECJ VAT cases – 4 Judgments, 5 AG Opinions announced till May 16, 2024

April 25, 2024

A Romanian case – 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

A Swedish case – Charging electric vehicles

A Belgian case – Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators

A Belgian Case – VAT exemption for online gaming vs. offline gaming

A German Case – Heat supplied free of charge to another company

May 8, 2024

A Polish Case – Is the consideration the Nominal or Issue value of the shares?

May 16, 2024

A Slovakian Case – A one-month period for providing additional information for a VAT refund cannot be considered mandatory

A Croatian Case – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company

A German Case – Are supplies within VAT group outside scope of VAT if input VAT is limited?


  • 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

 

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