The Q2 edition of the MIT's CJEU Tax Case Law Digest features a summary of the decisions in the following cases:

Direct Taxation cases

• Case C-342/20 A SCPI - Free movement of capital
• Case C-556/20 Schneider - Parent-Subsidiary Directive
• Case C-572/20 ACC Silicones - Free movement of capital

VAT cases

• Case C-637/20 DSAB - Vouchers
• Case C-612/20 Happy Education - Education exemption
• Case C-333/20 Berlin Chemie - Fixed establishment
• Case C-228/20 I GmbH - Exemption for medical services
• Case C-218/21 DSR - Reduced rate for renovation/repairing of private dwellings
• Case C-570/20 BV - ne bis in idem rule
• Case C-596/20 DuoDecad - place of supply of services
• Case C-56/21 ARVI - Option to tax immovable property
• Case C-146/21 DGRFP Bucureşti - Derogation to apply reverse charge
• Case C-714/20 U.I. Srl - Joint and several liability of the indirect customs representative and the importing company for VAT 

The Q2 2022 MIT CJEU Tax Case Law Digest can be downloaded from the link below or from the Members Area of the MIT Website.