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Subjects · European Union

Climate

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

29 records in EU in 2022

Records

Record· CJCELEX 62021CJ0641_SUMdecided

Judgment of the Court (Eighth Chamber) of 27 October 2022.#Climate Corporation Emissions Trading GmbH v Finanzamt Österreich.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Point of reference for tax purposes – Transfer of greenhouse gas emission allowances – Recipient involved in VAT evasion in a chain of transactions – Taxable person who knew or should have known about that evasion.#Case C-641/21.

European Union · Court of Justice of the European Union · 27 October 2022

Record· CJCELEX 62021CJ0641decided

Judgment of the Court (Eighth Chamber) of 27 October 2022.#Climate Corporation Emissions Trading GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Point of reference for tax purposes – Transfer of greenhouse gas emission allowances – Recipient involved in VAT evasion in a chain of transactions – Taxable person who knew or should have known about that evasion.#Case C-641/21.

European Union · Court of Justice of the European Union · 27 October 2022