Judgment of the Court (Fourth Chamber) of 22 February 2024.#Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Request for a preliminary ruling from the Rechtbank Gelderland.#Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs.#Case C-674/22.

decidedEuropean Union· Court of Justice of the European Union· EN

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22 February 2024

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22 February 2024 · Decided

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decided

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Official record CELEX 62022CJ0674 from European Union at Court of Justice of the European Union. Dated 22 February 2024. Status: decided.

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22 February 2024
Decided
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23 official files

Sodba Sodišča (četrti senat) z dne 22. februarja 2024.#Gemeente Dinkelland proti Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Rechtbank Gelderland.#Predhodno odločanje – Davki, pobrani v nasprotju s pravom Unije – Obveznost vračila davka na dodano vrednost (DDV) in plačila obresti na znesek tega davka – Vračilo zaradi napak, storjenih v računovodskih izkazih davčnega zavezanca – Vračilo, ki izhaja iz retroaktivne spremembe načina izračuna odbitnega DDV, ki se nanaša na splošne stroške davčnega zavezanca.#Zadeva C-674/22.

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Sodba Sodišča (četrti senat) z dne 22. februarja 2024.#Gemeente Dinkelland proti Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Rechtbank Gelderland.#Predhodno odločanje – Davki, pobrani v nasprotju s pravom Unije – Obveznost vračila davka na dodano vrednost (DDV) in plačila obresti na znesek tega davka – Vračilo zaradi napak, storjenih v računovodskih izkazih davčnega zavezanca – Vračilo, ki izhaja iz retroaktivne spremembe načina izračuna odbitnega DDV, ki se nanaša na splošne stroške davčnega zavezanca.#Zadeva C-674/22.
judgment · SL · 22 February 2024
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Unionin tuomioistuimen tuomio (neljäs jaosto) 22.2.2024.#Gemeente Dinkelland vastaan Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Rechtbank Gelderlandin esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Unionin oikeuden vastaisesti kannetut verot – Velvollisuus palauttaa arvonlisävero ja maksaa arvonlisäveromäärälle korkoa – Palautus, joka johtuu verovelvollisen kirjanpidossa tehdyistä virheistä – Palautus, joka johtuu verovelvollisen yleiskustannuksiin liittyvän vähennyskelpoisen arvonlisäveron laskentatavan taannehtivasta muutoksesta.#Asia C-674/22.
judgment · FI · 22 February 2024
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Arrest van het Hof (Vierde kamer) van 22 februari 2024.#Gemeente Dinkelland tegen Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Verzoek van de rechtbank Gelderland om een prejudiciële beslissing.#Prejudiciële verwijzing – Belastingen geïnd in strijd met het Unierecht – Verplichting tot teruggaaf van de belasting over de toegevoegde waarde (btw) en tot betaling van rente over het bedrag daarvan – Teruggaaf als gevolg van fouten in de boekhouding van de belastingplichtige – Teruggaaf als gevolg van de wijziging met terugwerkende kracht van de wijze van berekening van de aftrekbare btw over de algemene kosten van de belastingplichtige.#Zaak C-674/22.
judgment · NL · 22 February 2024
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Arrêt de la Cour (quatrième chambre) du 22 février 2024.#Gemeente Dinkelland contre Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Demande de décision préjudicielle, introduite par le rechtbank Gelderland.#Renvoi préjudiciel – Taxes perçues en violation du droit de l’Union – Obligation de rembourser la taxe sur la valeur ajoutée (TVA) et de payer des intérêts sur le montant de celle-ci – Remboursement résultant d’erreurs commises dans la comptabilité de l’assujetti – Remboursement résultant de la modification rétroactive des modalités de calcul de la TVA déductible afférente aux frais généraux de l’assujetti.#Affaire C-674/22.
judgment · FR · 22 February 2024
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Sentenza della Corte (Quarta Sezione) del 22 febbraio 2024.#Gemeente Dinkelland contro Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Domanda di pronuncia pregiudiziale proposta dal Rechtbank Gelderland.#Rinvio pregiudiziale – Imposte riscosse in violazione del diritto dell’Unione – Obbligo di rimborsare l’imposta sul valore aggiunto (IVA) e di pagare interessi sull’importo di quest’ultima – Rimborso derivante da errori commessi nella contabilità del soggetto passivo – Rimborso derivante dalla modifica retroattiva delle modalità di calcolo dell’IVA detraibile relativa alle spese generali del soggetto passivo».#Causa C-674/22.
judgment · IT · 22 February 2024
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Решение на Съда (четвърти състав) от 22 февруари 2024 г.#Gemeente Dinkelland срещу Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Преюдициално запитване, отправено от Rechtbank Gelderland.#Преюдициално запитване — Данъци, събрани в нарушение на правото на Съюза — Задължение за възстановяване на данъка върху добавената стойност (ДДС) и за заплащане на лихва върху възстановената сума — Възстановяване поради допуснати от данъчнозадълженото лице счетоводни грешки — Възстановяване поради изменение със задна дата на реда и условията за изчисляване на подлежащия на приспадане ДДС за общи разходи на данъчнозадълженото лице.#Дело C-674/22.
judgment · BG · 22 February 2024
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Domstolens dom (fjärde avdelningen) av den 22 februari 2024.#Gemeente Dinkelland mot Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Begäran om förhandsavgörande från Rechtbank Gelderland.#Begäran om förhandsavgörande – Skatter och avgifter som har tagits ut i strid med unionsrätten – Skyldighet att återbetala mervärdesskatt och att betala ränta på mervärdesskattebeloppet – Återbetalning som beror på misstag som begåtts i den beskattningsbara personens bokföring – Återbetalning som beror på en retroaktivt verkande ändring av metoden för att beräkna den avdragsgilla delen av den mervärdesskatt som hänför sig till den beskattningsbara personens allmänna omkostnader.#Mål C-674/22.
judgment · SV · 22 February 2024
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Rozsudok Súdneho dvora (štvrtá komora) z 22. februára 2024.#Gemeente Dinkelland proti Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Návrh na začatie prejudiciálneho konania, ktorý podal Rechtbank Gelderland.#Návrh na začatie prejudiciálneho konania – Dane vyberané v rozpore s právom Únie – Povinnosť vrátiť daň z pridanej hodnoty (DPH) a zaplatiť úroky z tejto sumy dane – Vrátenie dane vyplývajúce z chýb v účtovníctve zdaniteľnej osoby – Vrátenie dane vyplývajúce zo zmeny spôsobu výpočtu odpočítateľnej DPH vzťahujúcej sa na prevádzkové náklady zdaniteľnej osoby, ktorá bola zavedená so spätnou účinnosťou.#Vec C-674/22.
judgment · SK · 22 February 2024
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Hotărârea Curții (Camera a patra) din 22 februarie 2024.#Gemeente Dinkelland împotriva Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Cerere de decizie preliminară formulată de rechtbank Gelderland.#Trimitere preliminară – Taxe colectate cu încălcarea dreptului Uniunii – Obligația de a rambursa taxa pe valoarea adăugată (TVA) și de a plăti dobânzi aferente cuantumului acesteia – Rambursare care rezultă din erori săvârșite în contabilitatea persoanei impozabile – Rambursare care rezultă din modificarea retroactivă a modalităților de calcul al TVA‑ului deductibil aferent cheltuielilor generale ale persoanei impozabile.#Cauza C-674/22.
judgment · RO · 22 February 2024
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Acórdão do Tribunal de Justiça (Quarta Secção) de 22 de fevereiro de 2024.#Gemeente Dinkelland contra Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Pedido de decisão prejudicial apresentado pelo Rechtbank Gelderland.#Reenvio prejudicial — Impostos cobrados em violação do direito da União — Obrigação de reembolsar o imposto sobre o valor acrescentado (IVA) e de pagar juros sobre o montante deste — Reembolso resultante de erros cometidos na contabilidade do sujeito passivo — Reembolso resultante da alteração retroativa das modalidades de cálculo do IVA dedutível relativo às despesas gerais do sujeito passivo.#Processo C-674/22.
judgment · PT · 22 February 2024
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Wyrok Trybunału (czwarta izba) z dnia 22 lutego 2024 r.#Gemeente Dinkelland przeciwko Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez rechtbank Gelderland.#Odesłanie prejudycjalne – Podatki pobrane z naruszeniem prawa Unii – Obowiązek zwrotu podatku od wartości dodanej (VAT) oraz zapłaty odsetek przysługujących od kwoty tego podatku – Zwrot wynikający z błędów księgowych podatnika – Zwrot wynikający ze zmiany z mocą wsteczną zasad obliczania podlegającego odliczeniu VAT z tytułu kosztów ogólnych podatnika.#Sprawa C-674/22.
judgment · PL · 22 February 2024
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Sentenza tal-Qorti tal-Ġustizzja (Ir-Raba' Awla) tat-22 ta’ Frar 2024.#Gemeente Dinkelland vs Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Talba għal deċiżjoni preliminari, imressqa mir-Rechtbank Gelderland.#Rinviju għal deċiżjoni preliminari – Taxxi miġbura bi ksur tad-dritt tal-Unjoni – Obbligu ta’ rimbors tat-taxxa fuq il-valur miżjud (VAT) u ta’ ħlas tal-interessi fuq l-ammont tagħha – Rimbors li jirriżulta minn żbalji mwettqa fil-kontabbiltà tal-persuna taxxabbli – Rimbors li jirriżulta mill-emenda retroattiva tal-modalitajiet ta’ kalkolu tal-VAT li tista’ titnaqqas relatata mal-ispejjeż ġenerali tal-persuna taxxabbli.#Kawża C-674/22.
judgment · MT · 22 February 2024
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Tiesas spriedums (ceturtā palāta), 2024. gada 22. februāris.#Gemeente Dinkelland pret Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Rechtbank Gelderland lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi, kas iekasēti, pārkāpjot Savienības tiesības – Pienākums atmaksāt pievienotās vērtības nodokli (PVN) un maksāt procentus par tā summu – Atmaksāšana, kas izriet no kļūdām nodokļa maksātāja grāmatvedībā – Atmaksāšana, kas izriet no grozījumiem ar atpakaļejošu spēku atskaitāmā PVN aprēķināšanas kārtībā saistībā ar nodokļa maksātāja vispārējām izmaksām.#Lieta C-674/22.
judgment · LV · 22 February 2024
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2024 m. vasario 22 d. Teisingumo Teismo (ketvirtoji kolegija) sprendimas.#Gemeente Dinkelland prieš Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Rechtbank Gelderland prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Pažeidžiant Sąjungos teisę surinkti mokesčiai – Pareiga grąžinti pridėtinės vertės mokestį (PVM) ir sumokėti palūkanas nuo jo sumos – Grąžinimas dėl klaidų, padarytų apmokestinamojo asmens apskaitoje – Grąžinimas dėl atgaline data pakeistos atskaitytino PVM, susijusio su apmokestinamojo asmens bendrosiomis išlaidomis, apskaičiavimo tvarkos.#Byla C-674/22.
judgment · LT · 22 February 2024
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A Bíróság ítélete (negyedik tanács), 2024. február 22.#Gemeente Dinkelland kontra Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#A Rechtbank Gelderland (Hollandia)által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Az uniós jog megsértésével beszedett adók – A hozzáadottérték‑adó (héa) visszatérítésére és az annak összege utáni kamatok megfizetésére vonatkozó kötelezettség – Az adóalany számviteli nyilvántartásában elkövetett hibákból eredő visszatérítés – Az adóalany általános költségeire eső levonható héa számítási szabályainak visszaható hatályú módosításából eredő visszatérítés.#C-674/22. sz. ügy.
judgment · HU · 22 February 2024
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Presuda Suda (četvrto vijeće) od 22. veljače 2024.#Gemeente Dinkelland protiv Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Zahtjev za prethodnu odluku koji je uputio rechtbank Gelderland.#Zahtjev za prethodnu odluku – Porezi naplaćeni protivno pravu Unije – Obveza povrata poreza na dodanu vrijednost (PDV) i plaćanja kamata na taj iznos – Povrat zbog pogrešaka u knjigovodstvu poreznog obveznika – Povrat koji proizlazi iz retroaktivne izmjene načina izračuna PDV-a koji se može odbiti, a odnosi se na opće troškove poreznog obveznika.#Predmet C-674/22.
judgment · HR · 22 February 2024
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Euroopa Kohtu otsus (neljas koda), 22.2.2024.#Gemeente Dinkelland versus Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Eelotsusetaotlus, mille on esitanud Rechtbank Gelderland.#Eelotsusetaotlus – Maksud, mille sissenõudmisel on rikutud liidu õigust – Kohustus tagastada käibemaks ja tasuda selle summalt intressi – Maksukohustuslase raamatupidamises tehtud vigadest tulenev tagastamine – Tagastamine, mis tuleneb maksukohustuslase üldkuludega seotud mahaarvatava käibemaksu arvutamise korra tagasiulatuvast muutmisest.#Kohtuasi C-674/22.
judgment · ET · 22 February 2024
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Sentencia del Tribunal de Justicia (Sala Cuarta) de 22 de febrero de 2024.#Gemeente Dinkelland contra Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Petición de decisión prejudicial planteada por el Rechtbank Gelderland.#Procedimiento prejudicial — Impuestos recaudados contraviniendo el Derecho de la Unión — Obligación de devolver el impuesto sobre el valor añadido (IVA) y de pagar intereses sobre el importe de este — Devolución originada por errores cometidos en la contabilidad del sujeto pasivo — Devolución originada por la modificación retroactiva de las normas de cálculo del IVA deducible correspondiente a los gastos generales del sujeto pasivo.#Asunto C-674/22.
judgment · ES · 22 February 2024
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Απόφαση του Δικαστηρίου (τέταρτο τμήμα) της 22ας Φεβρουαρίου 2024.#Gemeente Dinkelland κατά Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Αίτηση του Rechtbank Gelderland για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φόροι εισπραχθέντες κατά παραβίαση του δικαίου της Ένωσης – Υποχρέωση επιστροφής του φόρου προστιθέμενης αξίας (ΦΠΑ) και καταβολής τόκων επί του ποσού του φόρου αυτού – Επιστροφή λόγω λογιστικών σφαλμάτων στα οποία υπέπεσε ο υποκείμενος στον φόρο – Επιστροφή λόγω αναδρομικής τροποποίησης του τρόπου υπολογισμού του εκπεστέου ΦΠΑ που αναλογεί στα γενικά έξοδα του υποκειμένου στον φόρο.#Υπόθεση C-674/22.
judgment · EL · 22 February 2024
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Urteil des Gerichtshofs (Vierte Kammer) vom 22. Februar 2024.#Gemeente Dinkelland gegen Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Vorabentscheidungsersuchen der Rechtbank Gelderland.#Vorlage zur Vorabentscheidung – Unter Verstoß gegen das Unionsrecht erhobene Steuern – Verpflichtung zur Erstattung der Mehrwertsteuer und zur Zahlung von Zinsen auf den Mehrwertsteuerbetrag – Erstattung aufgrund von Fehlern in der Buchführung des Steuerpflichtigen – Erstattung aufgrund der rückwirkenden Änderung der Modalitäten für die Berechnung der abzugsfähigen Mehrwertsteuer auf die Gemeinkosten des Steuerpflichtigen.#Rechtssache C-674/22.
judgment · DE · 22 February 2024
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Rozsudek Soudního dvora (čtvrtého senátu) ze dne 22. února 2024.#Gemeente Dinkelland v. Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Žádost o rozhodnutí o předběžné otázce podaná Rechtbank Gelderland.#Řízení o předběžné otázce – Daně vybrané v rozporu s unijním právem – Povinnost vrátit daň z přidané hodnoty (DPH) a zaplatit úroky z této částky daně – Vrácení daně vyplývající z chyb v účetnictví osoby povinné k dani – Vrácení daně vyplývající ze zpětné změny způsobu výpočtu odpočitatelné DPH týkající se režijních nákladů osoby povinné k dani.#Věc C-674/22.
judgment · CS · 22 February 2024
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Domstolens dom (Fjerde Afdeling) af 22. februar 2024.#Gemeente Dinkelland mod Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Anmodning om præjudiciel afgørelse indgivet af Rechtbank Gelderland.#Præjudiciel forelæggelse – afgifter, som er opkrævet i strid med EU-retten – pligt til at tilbagebetale merværdiafgift (moms) og betale renter af beløbet – tilbagebetaling som følge af fejl begået i den afgiftspligtige persons regnskab – tilbagebetaling, der skyldes en ændring med tilbagevirkende kraft af fremgangsmåden for beregningen af den fradragsberettigede moms vedrørende den afgiftspligtige persons generalomkostninger.#Sag C-674/22.
judgment · DA · 22 February 2024
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Judgment of the Court (Fourth Chamber) of 22 February 2024.#Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Request for a preliminary ruling from the Rechtbank Gelderland.#Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs.#Case C-674/22.
judgment · EN · 22 February 2024
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62022CJ0674
Open data entity: http://publications.europa.eu/resource/cellar/cdb965b1-d167-11ee-b9d9-01aa75ed71a1
eurlex · 62022CJ0674 · source updated 22 February 2024