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ARTICLE · 18 MARCH 2024

EU Tax Alert 204

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The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

European UnionTax
Dennis Weber
Dennis Weber
Harmen Zeven
Harmen Zeven
Nicolas Lippens
Nicolas Lippens
Pierre-Antoine Klethi
Pierre-Antoine Klethi

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

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

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