AG Emiliou’s opinion on whether Dutch interest limitation rules are compatible with the freedom of establishment (X BV v. Staatssecretaris van Financiën, C-585/22) 

On 14 March 2024, AG Emiliou delivered his opinion in the case X BV v. Staatssecretaris van Financiën (C-585/22). The case concerns the question of whether the Dutch interest deduction limitation rule foreseen by Article 10a of the Dutch Corporate Income Tax Act 1969 (CITA) constitutes a restriction of the freedom of establishment. In the view of the AG, Article 10a CITA is compatible with such freedom.

AG Ćapeta’s Opinion on whether electric vehicle charging transactions constitute a supply of goods for VAT purposes (Digital Charging Solutions GmbH, C 60/23)

On 25 March 2024, the opinion of AG Ćapeta was published in the case Digital Charging Solutions GmbH (C‑60/23). Pursuant to the AG’s opinion, the provision of a card and an authentication app with which users can charge their electric vehicles should be considered a supply of goods for VAT purposes in accordance with the commissionaire agent model.