March 19, 2024 Hearing in C-248/23 (Novo Nordisk) A Hungarian Case – Reduction taxable amount on ex lege payments to the State health insurance agency March 21, 2024 Judgment in C-606/22 (Dyrektor Izby...
European Court of Justice
ECJ Customs C-33/24 (ROSAS) – Question – Dispute Over Amendment Request for Representation Change
On January 18, 2024, the ECJ issued the preliminary question in the Customs case C-33/24 (ROSAS). In the present dispute, the Fővárosi Törvényszék asks whether the applicant was entitled under Article 173(3) of the...
AG of ECJ: Dutch Pension Funds Excluded from Common Investment Funds Exemption
The Advocate General (A-G) at the European Court of Justice (ECJ) concluded that Dutch pension funds likely don’t qualify as ‘common investment funds,’ meaning their purchased (asset) management...
ECJ Decision on VAT Refund for ‘Bad’ Debts in Bulgaria: Opportunities and Next Steps
VAT refunds on bad debts is a hot topic in international and Bulgaria court practice Bulgaria introduced a legal framework for bad-debt relief in the local VAT Act in 2023 CJEU decision on a Bulgarian request for a...
Comments on ECJ C-639/22 & others: AG CJEU answers preliminary questions on VAT exemption for sectoral pension funds
C-639/22, C-640/22, C-641/22, C-642/22, C-643/22, C-644/22 Advocate General Kokott concludes that there is a ‘special investment fund’ if the investment fund is accessible to the public and that there is a...
National and EU VAT regulations to be coordinated: Draft of Unified VAT Law available for consultation.
The Italian Revenue Agency has prepared a draft of the Unified VAT Code, available for public consultation until May 13, 2024 The final Unified VAT Code must be approved by August 29, 2024 The code will need further...
Comments on ECJ C-341/22: Italian Input VAT Deduction Rules Challenged by Wine Company
European Court of Justice issued a preliminary ruling on Italian input VAT deduction rules Case involved an Italian company in the wine production and marketing industry Italian Tax Authority refused VAT deduction...
ECJ C-639/22 & others – AG Opinion – An investment fund comparable to a UCITS is considered a ‘special investment fund’
On March 14, 2024, the ECJ issued the AG Opinion in the joined cases C-639/22 C-640/22 C-641/22 C-642/22 C-643/22 C-644/22. Context: Article in the EU VAT Directive Article 135(1)(g) of Council Directive 112/2006/EC...