European Union ECJ/CJEU calendar week 46 till 50 (Nov 11 – Dec 13, 2019) – Opinions on Fixed Establishments & VAT refunds, Judgment on Cost Sharing Exemption 1 day ago
European UnionHungary ECJ C-610/19 (Vikingo Fővállalkozó) – Questions – Input VAT, artificial transactions, proof and proportionality 4 days ago
European UnionRomania ECJ C-655/19 (Administrația Județeană) – Questions – Purchase and subsequent sale of real estate by creditor: economic activity? Is the creditor a taxable person? 4 days ago
European UnionGermany ECJ C-488/18 (Golfclub Schloss Igling) – Opinion – Direct effect; VAT exemption for sports activities 4 days ago
European UnionHungary ECJ Case C-292/19 (PORR Epitesi Kft.) – Questions – Adjustment of output VAT due to non-payment 7 days ago
European Union Published & pending ECJ/CJEU Cases – AG Opinion since Sept 1, 2019 or No AG Opinion and No Decision yet 1 week ago
European Union ECJ/CJEU calendar week 45 till 49 (Nov 4 – Dec 6, 2019) – only 3 AG Opinions …. 1 week ago
European UnionSweden VAT on services provided by a head office to its fixed establishment? Skandia 2.0 1 week ago
European UnionGermany ECJ C-657/19 (Finanzamt D vs. DE) – providing advice for the care funds set up at the health insurance funds: VAT exempt? 1 week ago
European UnionHungary ECJ C-611/19 (Crewprint) – Questions – Denial of input VAT recovery without full investigation, is a business free to choose form with lowest VAT burden? 2 weeks ago
European UnionSweden Supply between VAT group and branch, new referral to ECJ from Sweden 2 weeks ago
European UnionHungary ECJ C-656/19 (BAKATI PLUS) – Questions – VAT exemption for ‘personal luggage’ 2 weeks ago
European UnionPoland ECJ C-604/19 (Gmina Wrocław) – Questions – VAT on conversion of perpetual usufruct into a right of ownership? 2 weeks ago
European UnionPortugal ECJ C-581/19 (Frenetikexito) – Questions – Absorption: dietary advice exempt, or ancillary to physical exercise? 2 weeks ago
European Union ECJ/CJEU: VAT payable on assignment of a debt recognized in enforcement proceedings 2 weeks ago
BelgiumEuropean Union ECJ Cases C‑469/18 and C‑470/18 (Belgische Staat) – Judgment – Evidence used by tax authorities 3 weeks ago
European UnionPortugal Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU) 3 weeks ago
European Union ECJ/CJEU Cases – Cases dealt with week 41 and 42 – Agenda of week 43 till 47 3 weeks ago
European UnionHungary ECJ C-189/18 (Glencore Agriculture) – Judgment – Powers of tax authorities; Findings of administrative procedures to which the taxable person was not a party 4 weeks ago
European UnionPortugal ECJ C-692/17 (Paulo Nascimento Consulting – Judgment – Exemption for transactions relating to the granting, negotiation and management of credit – assignment of a position held in enforcement proceedings for recovery of a debt recognised by a judgment 4 weeks ago
European UnionPoland ECJ C-653/18 (Unitel) – Judgment – Export of goods – Recipient different from customer on invoice 4 weeks ago
European Union ECJ C-189/18 (Glencore) – Comments – Tax fraud, evidences obtained in proceedings before third parties and VAT 4 weeks ago
European Union ECJ C-509/19 (BMW) – Questions – Customs duties; Transaction value for the imported product 4 weeks ago
