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Opinion of the European Economic and Social Committee on the Proposal for a Council Directive amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud (COM(2022) 39 final — 2022/0027 (CNS))

EESC 2022/01319

OJ C 290, 29.7.2022, p. 151–151 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 290, 29.7.2022, p. 151–151

Council Decision (EU) 2022/1311 of 17 June 2022 authorising the opening of negotiations with the Kingdom of Norway to amend the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax

ST/8901/2022/INIT

OJ L 198, 27.7.2022, p. 14–15 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L 198, 27.7.2022, p. 14–15

Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision 2013/677/EU authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

COM/2022/352 final

Judgment of the Court (Tenth Chamber) of 7 July 2022.
Staatssecretaris van Financiën v X.
Request for a preliminary ruling from the Hoge Raad der Nederlanden.
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.
Case C-194/21.

Digital reports (Court Reports - general)

Digital reports

ECLI identifier: ECLI:EU:C:2022:535

Judgment of the Court (Sixth Chamber) of 7 July 2022.
B. v Dyrektor Izby Skarbowej w W.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.
Case C-696/20.

Digital reports (Court Reports - general)

Digital reports

ECLI identifier: ECLI:EU:C:2022:528

Summary of the Opinion of the European Data Protection Supervisor on the Recommendation for a Council Decision to authorise the Commission to open negotiations for the amendment of the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, fight against fraud and recovery of claims in the area of value added tax (The full text of this Opinion can be found in English, French and German on the EDPS website www.edps.europa.eu) 2022/C 260/03

OJ C 260, 6.7.2022, p. 3–4 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 260, 6.7.2022, p. 3–4

Commission Decision (EU) 2022/1108 of 1 July 2022 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing the war in Ukraine and to persons in need in Ukraine (notified under document C(2022) 4469) (Only the Croatian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Lithuanian, Maltese, Polish, Romanian, Slovak, Slovenian and Swedish texts are authentic)

C/2022/4469

OJ L 178, 5.7.2022, p. 57–60 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L 178, 5.7.2022, p. 57–60

Judgment of the Court (Second Chamber) of 30 June 2022.
UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.
Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.
Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.
Case C-56/21.

ECLI identifier: ECLI:EU:C:2022:509

Judgment of the Court (Seventh Chamber) of 30 June 2022.
Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive – Reverse charge mechanism – Supplies of wood products – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism – Principle of fiscal neutrality.
Case C-146/21.

ECLI identifier: ECLI:EU:C:2022:512

Council Implementing Decision (EU) 2022/1003 of 17 June 2022 authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

ST/9217/2022/INIT

OJ L 168, 27.6.2022, p. 81–83 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L 168, 27.6.2022, p. 81–83