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Records

Record· TJCELEX 62025TJ0198decided

Judgment of the General Court (Second Chamber, Extended Composition) of 3 June 2026.#G Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Taxation – Common system of VAT – Directive 2006/112/EC – Adjustment of VAT improperly invoiced – Transactions relating to a period closed by a tax inspection – National legislation making the initiation of a new inspection subject to a new fact updated by the taxpayer – Principle of effectiveness – Principle of tax neutrality – Proportionality.#Case T-198/25.

European Union · Court of Justice of the European Union · 3 June 2026

Record· TJCELEX 62024TJ0685decided

Judgment of the General Court (Second Chamber, sitting with five Judges) of 20 May 2026.#A and B v Hauptzollamt.#Requests for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#References for a preliminary ruling – Taxation – Excise duties – Article 32 of Directive 2008/118/EC – Article 32 of Directive (EU) 2020/262 – Concept of ‘own use’ – Acquisition and transport of goods by a private individual for the purpose of passing them on to another private individual free of charge.#Joined Cases T-685/24 and T-686/24.

European Union · Court of Justice of the European Union · 20 May 2026

Record· TJCELEX 62025TJ0194decided

Judgment of the General Court (Second Chamber, sitting with five Judges) of 29 April 2026.#Hauptzollamt A v Scrap-Transporteur.#Reference for a preliminary ruling – Taxation – Excise duties – Excise duty applied to manufactured tobacco – Smoking tobacco – Concept of ‘tobacco capable of being smoked without further industrial processing’ – Article 5(1)(a) of Directive 2011/64/UE – Scraps of raw tobacco, uncut but threshed and stripped, capable of being processed into water-pipe tobacco through a complex process carried out at home by the consumer.#Case T-194/25.

European Union · Court of Justice of the European Union · 29 April 2026

Record· TJCELEX 62025TJ0233decided

Judgment of the General Court (Second Chamber, Extended Composition) of 22 April 2026.#Mokoryte SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Others.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable amount – Reduction in case of cancellation, refusal, non-payment or reduction of the price – Article 90(1) of Directive 2006/112/EC – Acquisition by a subcontractor of a claim held by a contractor against the developer – Irrecoverable claim – Right of the subcontractor to benefit from the reduction in the taxable amount.#Case T-233/25.

European Union · Court of Justice of the European Union · 22 April 2026

Record· TJCELEX 62024TJ0589decided

Judgment of the General Court (Chamber giving preliminary rulings) of 15 April 2026.#A-GmbH v Hauptzollamt C.#Reference for a preliminary ruling – Customs Union – Customs Code – Outward processing procedure – Authorisation – Fifth indent of Article 84(1)(b) and Article 85 of Regulation (EEC) No 2913/92 – Article 211(1)(a) of Regulation (EU) No 952/2013 – Placement for export at a customs office not designated in the authorisation and situated in a Member State other than that which granted the authorisation – Customs debt incurred through non-compliance – Relief – Article 86(6) of Regulation No 952/2013 – Customs debt incurred pursuant to Article 77(1)(a) of Regulation No 952/2013.#Case T-589/24.

European Union · Court of Justice of the European Union · 15 April 2026

Record· TJCELEX 62025TJ0190decided

Judgment of the General Court (Second Chamber, Extended Composition) of 15 April 2026.#A.K. and „Tabako lapai“ UAB v Lietuvos Respublikos generalinė prokuratūra.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Taxation – Excise duties – Excise duty applied to manufactured tobacco – Article 5(1) of Directive 2011/64/EU – Interpretation of the concept of ‘smoking tobacco’ – Consideration of the provisions of the combined nomenclature and explanatory notes – Validity – Legal certainty – Principle that offences and penalties must be defined by law.#Case T-190/25.

European Union · Court of Justice of the European Union · 15 April 2026

Record· TJCELEX 62024TJ0691decided

Judgment of the General Court (Second Chamber, Extended Composition) of 4 March 2026.#Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală de Administrare a Marilor Contribuabili v Heineken România S.A.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 2206 – Subheadings 2206 00 31, 2206 00 51, 2206 00 81 and 2206 00 39, 2206 00 59 – Beverages composed of fermented apple juice, in which the proportion of alcohol derived from plants other than apples is, depending on the type of beverage, equal at least to 48%, 50%, 51%, 52% or 53% in comparison with the alcohol obtained from the fermentation of apples and which have the organoleptic characteristics of cider.#Case T-691/24.

European Union · Court of Justice of the European Union · 4 March 2026

Record· TJCELEX 62024TJ0653decided

Judgment of the General Court (Chamber giving preliminary rulings) of 28 January 2026.#Accorinvest and Société générale v Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Taxation – Excise duties – Other indirect taxes on excise goods – Article 1(2) of Directive 2008/118/EC – Concept of ‘other indirect tax’ – Tariff-based contribution on electricity transmission and distribution services – Passing on the tax to the consumer – Direct and inseverable link between the tax and the consumption of electricity.#Case T-653/24.

European Union · Court of Justice of the European Union · 28 January 2026

Record· TJCELEX 62024TJ0657decided

Judgment of the General Court (Chamber giving preliminary rulings) of 26 November 2025.#Versãofast, Unipessoal, Lda. v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Common system of VAT – Article 135(1)(b) of Directive 2006/112/EC – Exemptions for other activities – Negotiation of credit – Activities of a credit intermediary – Classification.#Case T-657/24.

European Union · Court of Justice of the European Union · 26 November 2025

Record· TJCELEX 62024TJ0614decided

Judgment of the General Court (Chamber giving preliminary rulings) of 22 October 2025.#AROCO, spol. s r. o. v Generální ředitelství cel.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Directive 92/83/EEC – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Excise duties – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavourings containing ethyl alcohol for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% – Possibility for the Member States to make that exemption subject to conditions.#Case T-614/24.

European Union · Court of Justice of the European Union · 22 October 2025