The Court of Justice of the European Union (CJEU) has issued recent opinions in two cases involving VAT:
- In Case C-633/15 (London Borough of Eating), the CJEU held that the UK could not apply a condition to an exemption for services related to sporting facilities only on non-profit organizations governed by public law, without also applying the condition to other non-profit organizations.
- In Case C-254/16 (Glencore Agriculture), the CJEU held that Hungary could not, when investigating a taxpayer’s claim for a refund of overpaid VAT, condition payment of the refund on release of the formal investigative report and refuse payment of default interest in circumstances where the investigation was excessively delayed, and where the delay was not entirely due to the taxpayer’s conduct.
