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OCT 20 |
CJEU Opinion of the Advocate General to be delivered in Case C-573/15 Oxycure Belgium (VAT)
Does Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Annex III, points 3 et 4 of the VAT Directive, having regard to, in particular, the principle of neutrality, preclude a national provision which prescribes a reduced rate of VAT for oxygen treatment by means of oxygen cylinders, whereas oxygen treatment by means of an oxygen concentrator is subject to the standard rate of VAT?
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OCT 20 |
CJEU expected to judge in Case C-24/15, Plöckl (VAT)
Do Article 22(8), the first subparagraph of Article 28c(A)(a) and Article 28c(A)(d) of Sixth Council Directive 77/388/EEC of 17 May 1977 permit Member States to refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) where, although the supplier has not taken all the measures that can reasonably be expected of him from the point of view of the formal requirements applicable to the recording of the [VAT] identification number, there is no specific evidence of tax evasion, the goods have been moved to another Member State and the other conditions of exemption from tax are also met?
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