– CJ judgment on joint and several liability of indirect customs representative for VAT purposes (U.I. Srl, C-714/20)
– CJ rules on the qualification of ‘city cards’ as multi-purpose vouchers (DSAB Destination Stockholm AB, C-637/20)
– CJ judgment on the determination of the recipient of supply (DuoDecad Kft, C-596/20)
– Opinion of AG Medina regarding VAT consequences of synthetic securitization transactions (O. Fundusz lnwestycyjny Zamknięty reprezentowany przez O S.A., C-250/21)
– CJ rules on the determination of the customs value by using the transaction value of identical or similar goods (FAWKES Kft., C-187/21)
– CJ rules on the use of national databases for determining the customs value in the context of related parties (Baltic Master, C-599/290)
Source: loyensloeff.com
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