CJ judgment regarding default interest for VAT refunds (Gemeente Dinkelland, Case C-674/22)

On 22 February 2024, the CJ delivered its judgment in the case Gemeente Dinkelland (C-674/22). The case concerns the interpretation of EU law on the obligation of Member States to pay interest on the refunded VAT amount levied in breach of EU law.

AG Kokott’s Opinion on VAT fixed establishment concept (SC Adient Ltd & Co. KG, Case C-533/22)

On 1 February 2024, AG Kokott of the CJ issued her Opinion in the case SC Adient Ltd & Co. KG (C‑533/22) on the concept of VAT fixed establishment. Among other things, the AG opined that an independent company, in principle, cannot at the same time be regarded as a fixed establishment of a different independent company within the meaning of the second sentence of Article 44 of Directive 2006/112, even if it belongs to the same group.

AG Emiliou’s Opinion on the validity of DAC6 (Belgian Association of Tax Lawyers and Others v. Premier ministre/ Eerste Minister, Case C-623/22)

On 29 February 2024, AG Nicholas Emiliou issued his Opinion in the case Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister (Case C-623/22). The case deals with the issue of whether certain aspects of the mandatory reporting regime of reportable cross-border arrangements introduced under DAC6 is compatible with the principles of equality and non-discrimination, the principle of legality in criminal matters, the general principle of legal certainty and the right to respect for private life. In his Opinion, AG Emiliou considered that the examination of the questions referred to the Court has not disclosed any issues affecting the validity of the Directive.