This is what happened in the ECJ (VAT) in November 2024 – 4 Cases Decided, 2 New Questions, First cases @ General Court

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发布日期: 2024年12月5日

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• Agenda of the ECJ VAT cases – 4 Judgments, 2 AG Opinions till December 19, 2024

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Judgment

• ECJ C-594/23 (Lomoco Development and Others) – Judgment – Supply of land with foundations is ‘building land’
• ECJ VAT C-613/23 (Herdijk) – Judgment – Directors’ liability for VAT debts depends on individual circumstances
• ECJ VAT C-624/23 (SEM Remont) – Judgment – VAT Deduction Denied for Late Registration and Non-Compliant Invoicing
• ECJ VAT Case C-622/23 (RHTB) – Judgment – VAT Implications in Work Contract Cancellations

Questions

• ECJ C-602/24 (W.) – Questions – VAT Dispute Over Intra-EU Supply and Export Classification
• ECJ C-639/24 (FLO VENEER) – Questions – VAT Exemption Conditions and Evidence Requirements for intra-EU supplies

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