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101 records in EU in 2024

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,153United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· TJCELEX 62022TJ0724_INFdecided

Judgment of the General Court (Fifth Chamber) of 23 October 2024.#Neottolemo, Lda (Zona Franca da Madeira) and Register.com LP - Sucursal em Portugal (Zona Franca da Madeira) v European Commission.#State aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market and ordering the recovery of aid paid under that scheme – Actions for annulment – Locus standi – Interest in bringing proceedings – Admissibility – Concept of ‘state aid’ – Fiscal autonomy of the Member States – Concept of ‘existing aid’ within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Recovery – Unjust enrichment.#Cases T-724/22 and T-725/22.

European Union · Court of Justice of the European Union · 23 October 2024

Record· TJCELEX 62022TJ0724decided

Judgment of the General Court (Fifth Chamber) of 23 October 2024.#Neottolemo, Lda (Zona Franca da Madeira) and Register.com LP - Sucursal em Portugal (Zona Franca da Madeira) v European Commission.#State aid – Madeira Free Zone – Aid scheme implemented by Portugal – Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market and ordering the recovery of aid paid under that scheme – Actions for annulment – Locus standi – Interest in bringing proceedings – Admissibility – Concept of ‘state aid’ – Fiscal autonomy of the Member States – Concept of ‘existing aid’ within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 – Recovery – Unjust enrichment.#Cases T-724/22 and T-725/22.

European Union · Court of Justice of the European Union · 23 October 2024

Report· CCCELEX 62023CC0453decided

Opinion of Advocate General Kokott delivered on 17 October 2024.#E. sp. z o.o. v Prezydent Miasta Mielca.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Aid granted by a Member State – Article 107(1) TFEU – Concept of ‘State aid’ – Selectivity of a tax measure – Criteria for assessment – Determination of the reference framework – Property tax – Exemption for land, buildings and structures forming part of railway infrastructure.#Case C-453/23.

European Union · Court of Justice of the European Union · 17 October 2024

Record· CJCELEX 62023CJ0060decided

Judgment of the Court (Fifth Chamber) of 17 October 2024.#Skatteverket v Digital Charging Solutions GmbH.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 14 and 15 – Electric vehicle charging – Charging using devices provided by a company and allowing access to a network of charging points operated by different operators – Classification of the transaction for VAT purposes – ‘Supply of goods’ – Transfer made under commission contracts.#Case C-60/23.

European Union · Court of Justice of the European Union · 17 October 2024

Record· CJCELEX 62023CJ0475_SUMdecided

Judgment of the Court (Ninth Chamber) of 4 October 2024.#Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168(a) – Right to deduct VAT – Acquisition of goods by a taxable person – Making available of those goods free of charge to a subcontractor for the purpose of carrying out works for the taxable person – Refusal of the deduction of the VAT relating to those goods.#Case C-475/23.

European Union · Court of Justice of the European Union · 4 October 2024

Record· COCELEX 62024CO0214_INFdecided

Order of the Court (Seventh Chamber) of 4 October 2024.#A v Hauptzollamt C.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Answer to the preliminary question which can be clearly deduced from the case-law or leaves no room for reasonable doubt – Harmonisation of legislation – Tax provisions – Directive 2008/118/EC – Excise duties on tobacco products – Excise goods – Goods imported irregularly into a Member State and transported to another Member State of destination – Taxation of goods – Determination of the competent Member State – Right of the transit State to tax those goods.#Case C-214/24.

European Union · Court of Justice of the European Union · 4 October 2024

Record· COCELEX 62024CO0214decided

Order of the Court (Seventh Chamber) of 4 October 2024.#A v Hauptzollamt C.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Answer to the preliminary question which can be clearly deduced from the case-law or leaves no room for reasonable doubt – Harmonisation of legislation – Tax provisions – Directive 2008/118/EC – Excise duties on tobacco products – Excise goods – Goods imported irregularly into a Member State and transported to another Member State of destination – Taxation of goods – Determination of the competent Member State – Right of the transit State to tax those goods.#Case C-214/24.

European Union · Court of Justice of the European Union · 4 October 2024

Record· CJCELEX 62023CJ0475decided

Judgment of the Court (Ninth Chamber) of 4 October 2024.#Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168(a) – Right to deduct VAT – Acquisition of goods by a taxable person – Making available of those goods free of charge to a subcontractor for the purpose of carrying out works for the taxable person – Refusal of the deduction of the VAT relating to those goods.#Case C-475/23.

European Union · Court of Justice of the European Union · 4 October 2024

Record· CJCELEX 62023CJ0171decided

Judgment of the Court (Fourth Chamber) of 4 October 2024.#UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 19 of Article 287 – VAT exemption scheme for small enterprises – Abusive practice by forming a new company.#Case C-171/23.

European Union · Court of Justice of the European Union · 4 October 2024

Record· CJCELEX 62022CJ0585_RESdecided

Judgment of the Court (First Chamber) of 4 October 2024.#X BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Corporation tax – Intra-group cross-border loan for the purposes of financing the acquisition or the extension of an interest in a company not related to the group concerned that becomes, as a result of that transaction, related to that group – Deduction of interest paid on that loan – Loan contracted on an arm’s length basis – Concept of ‘wholly artificial arrangement’ – Principle of proportionality.#Case C-585/22.

European Union · Court of Justice of the European Union · 4 October 2024

Record· CJCELEX 62022CJ0585decided

Judgment of the Court (First Chamber) of 4 October 2024.#X BV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Corporation tax – Intra-group cross-border loan for the purposes of financing the acquisition or the extension of an interest in a company not related to the group concerned that becomes, as a result of that transaction, related to that group – Deduction of interest paid on that loan – Loan contracted on an arm’s length basis – Concept of ‘wholly artificial arrangement’ – Principle of proportionality.#Case C-585/22.

European Union · Court of Justice of the European Union · 4 October 2024

Record· CJCELEX 62023CJ0314decided

Judgment of the Court (Fourth Chamber) of 4 October 2024.#Sindicato de Tripulantes Auxiliares de Vuelo de Líneas Aéreas (STAVLA) and Ministerio Fiscal v Air Nostrum and Others.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Social policy – Equal treatment between men and women in matters of employment and occupation – Directive 2006/54/EC – Article 2(1)(e) – Concept of ‘pay’ – Article 4 – Prohibition of indirect discrimination on grounds of sex.#Case C-314/23.

European Union · Court of Justice of the European Union · 4 October 2024

Record· TJCELEX 62015TJ0624(01)_RESdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 2 October 2024 (Extracts).#European Food SA and Others v European Commission.#State aid – Articles 107 and 108 TFEU – Bilateral investment treaty – Arbitration clause – Romania – Accession to the European Union – Repeal of a tax incentives scheme prior to accession – Arbitral award granting payment of damages after accession – Decision declaring the aid incompatible with the internal market and ordering its recovery – First paragraph of Article 351 TFEU – Obligation to state reasons – Concept of ‘State aid’ – Advantage – Selective nature – Whether imputable to the State – Whether compatible with the internal market – Aid facilitating the economic development of disadvantaged regions – Recovery – Concept of ‘economic unit’ – Legitimate expectations – Right to be heard.#Cases T-624/15 RENV, T-694/15 RENV and T-704/15 RENV.

European Union · Court of Justice of the European Union · 2 October 2024

Record· TJCELEX 62015TJ0624(01)decided

Judgment of the General Court (Second Chamber, Extended Composition) of 2 October 2024 (Extracts).#European Food SA and Others v European Commission.#State aid – Articles 107 and 108 TFEU – Bilateral investment treaty – Arbitration clause – Romania – Accession to the European Union – Repeal of a tax incentives scheme prior to accession – Arbitral award granting payment of damages after accession – Decision declaring the aid incompatible with the internal market and ordering its recovery – First paragraph of Article 351 TFEU – Obligation to state reasons – Concept of ‘State aid’ – Advantage – Selective nature – Whether imputable to the State – Whether compatible with the internal market – Aid facilitating the economic development of disadvantaged regions – Recovery – Concept of ‘economic unit’ – Legitimate expectations – Right to be heard.#Cases T-624/15 RENV, T-694/15 RENV and T-704/15 RENV.

European Union · Court of Justice of the European Union · 2 October 2024

Record· CJCELEX 62022CJ0710_SUMdecided

Judgment of the Court (First Chamber) of 26 September 2024.#JCDecaux Street Furniture Belgium v European Commission.#Appeal – State aid – Article 107(1) TFEU – Aid granted by Belgium to JCDecaux Street Furniture Belgium – Advertising displays installed in the City of Brussels (Belgium) – Non-payment of rent and taxes applicable to those displays – Aid declared incompatible with the internal market – Obligation to recover that aid – Concept of ‘advantage’ – Determination of the applicable legal framework – Method for calculating the amount of aid to be recovered.#Case C-710/22 P.

European Union · Court of Justice of the European Union · 26 September 2024

Record· CJCELEX 62022CJ0387_SUMdecided

Judgment of the Court (First Chamber) of 26 September 2024.#Nord Vest Pro Sani Pro SRL v Administraţia Judeţeană a Finanţelor Publice Satu Mare and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Reference for a preliminary ruling – Article 56 TFEU – Freedom to provide services – Construction sector – Posting of workers – Tax and social security advantages granted to employees and construction undertakings – Exemption from income tax – Exemption from health insurance contributions – Reduction in social security contributions – National legislation reserving the benefit of those advantages solely to construction services carried out in national territory – Legislation seeking to preserve labour in the national territory and to avoid concealed employment for salary-related reasons – Comparability of situations – Overriding reasons in the public interest – Social security protection of workers – The fight against tax fraud – Proportionality.#Case C-387/22.

European Union · Court of Justice of the European Union · 26 September 2024

Record· CJCELEX 62022CJ0710decided

Judgment of the Court (First Chamber) of 26 September 2024.#JCDecaux Street Furniture Belgium v European Commission.#Appeal – State aid – Article 107(1) TFEU – Aid granted by Belgium to JCDecaux Street Furniture Belgium – Advertising displays installed in the City of Brussels (Belgium) – Non-payment of rent and taxes applicable to those displays – Aid declared incompatible with the internal market – Obligation to recover that aid – Concept of ‘advantage’ – Determination of the applicable legal framework – Method for calculating the amount of aid to be recovered.#Case C-710/22 P.

European Union · Court of Justice of the European Union · 26 September 2024

Record· CJCELEX 62023CJ0432decided

Judgment of the Court (Second Chamber) of 26 September 2024.#F SCS and Ordre des avocats du Barreau de Luxembourg v Administration des contributions directes.#Request for a preliminary ruling from the Cour administrative.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Exchange of information on request – Decision ordering a lawyer to communicate information – Legal professional privilege – Article 7 and Article 52(1) of the Charter of Fundamental Rights of the European Union.#Case C-432/23.

European Union · Court of Justice of the European Union · 26 September 2024

Record· CJCELEX 62023CJ0432_RESdecided

Judgment of the Court (Second Chamber) of 26 September 2024.#F and Ordre des avocats du barreau de Luxembourg v Administration des contributions directes.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Exchange of information on request – Decision ordering a lawyer to communicate information – Legal professional privilege – Article 7 and Article 52(1) of the Charter of Fundamental Rights of the European Union.#Case C-432/23.

European Union · Court of Justice of the European Union · 26 September 2024

Record· CJCELEX 62022CJ0387decided

Judgment of the Court (First Chamber) of 26 September 2024.#Nord Vest Pro Sani Pro SRL v Administraţia Judeţeană a Finanţelor Publice Satu Mare and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Request for a preliminary ruling from the Tribunalul Satu Mare.#Reference for a preliminary ruling – Article 56 TFEU – Freedom to provide services – Construction sector – Posting of workers – Tax and social security advantages granted to employees and construction undertakings – Exemption from income tax – Exemption from health insurance contributions – Reduction in social security contributions – National legislation reserving the benefit of those advantages solely to construction services carried out in national territory – Legislation seeking to preserve labour in the national territory and to avoid concealed employment for salary-related reasons – Comparability of situations – Overriding reasons in the public interest – Social security protection of workers – The fight against tax fraud – Proportionality.#Case C-387/22.

European Union · Court of Justice of the European Union · 26 September 2024

Record· CJCELEX 62022CJ0555decided

Judgment of the Court (Second Chamber) of 19 September 2024.#United Kingdom of Great Britain and Northern Ireland and Others v European Commission.#Appeal – State aid – Aid scheme implemented by the United Kingdom of Great Britain and Northern Ireland in favour of certain multinational groups – Taxation of the non-trading finance profits of controlled foreign companies (CFCs) – Exemptions – Significant people functions – Artificial diversion of profits – Erosion of the tax base – Decision declaring the aid scheme incompatible with the internal market and ordering the recovery of the aid paid – Reference framework – Applicable national law – ‘Normal’ taxation.#Joined Cases C-555/22 P, C-556/22 P and C-564/22 P.

European Union · Court of Justice of the European Union · 19 September 2024

Record· CJCELEX 62022CJ0555_RESdecided

Judgment of the Court (Second Chamber) of 19 September 2024.#United Kingdom of Great Britain and Northern Ireland and Others v European Commission.#Appeal – State aid – Aid scheme implemented by the United Kingdom of Great Britain and Northern Ireland in favour of certain multinational groups – Taxation of the non-trading finance profits of controlled foreign companies (CFCs) – Exemptions – Significant people functions – Artificial diversion of profits – Erosion of the tax base – Decision declaring the aid scheme incompatible with the internal market and ordering the recovery of the aid paid – Reference framework – Applicable national law – ‘Normal’ taxation.#Joined Cases C-555/22 P, C-556/22 P and C-564/22 P.

European Union · Court of Justice of the European Union · 19 September 2024

Record· CJCELEX 62023CJ0073_SUMdecided

Judgment of the Court (First Chamber) of 12 September 2024.#Chaudfontaine Loisirs SA v État belge, représenté par le Ministre des Finances.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment.#Case C-73/23.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62022CJ0741_SUMdecided

Judgment of the Court (First Chamber) of 12 September 2024.#Casino de Spa SA and Others v État belge (SPF Finances).#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages.#Case C-741/22.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62023CJ0429_SUMdecided

Judgment of the Court (Seventh Chamber) of 12 September 2024.#„NARE-BG“ ЕООD v Direktor na direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT.#Case C-429/23.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62023CJ0248_SUMdecided

Judgment of the Court (First Chamber) of 12 September 2024.#Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount.#Case C-248/23.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62023CJ0429decided

Judgment of the Court (Seventh Chamber) of 12 September 2024.#'NARE-BG' ЕООD v Direktor na direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT.#Case C-429/23.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62023CJ0243_RESdecided

Judgment of the Court (Second Chamber) of 12 September 2024.#Belgische Staat / Federale Overheidsdienst Financiën v L BV.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of ‘capital goods’ – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion.#Case C-243/23.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62023CJ0243decided

Judgment of the Court (Second Chamber) of 12 September 2024.#Belgische Staat/Federale Overheidsdienst Financiën v L BV.#Request for a preliminary ruling from the Hof van Beroep te Gent.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of ‘capital goods’ – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion.#Case C-243/23.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62022CJ0709_SUMdecided

Judgment of the Court (Seventh Chamber) of 12 September 2024.#Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account.#Case C-709/22.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62023CJ0248decided

Judgment of the Court (First Chamber) of 12 September 2024.#Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount.#Case C-248/23.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62023CJ0073decided

Judgment of the Court (First Chamber) of 12 September 2024.#Chaudfontaine Loisirs SA v État belge (SPF Finances).#Request for a preliminary ruling from the Tribunal de première instance de Liège.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment.#Case C-73/23.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62022CJ0741decided

Judgment of the Court (First Chamber) of 12 September 2024.#Casino de Spa SA and Others v État belge (SPF Finances).#Request for a preliminary ruling from the Tribunal de première instance de Liège.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages.#Case C-741/22.

European Union · Court of Justice of the European Union · 12 September 2024

Report· CCCELEX 62022CC0573decided

Opinion of Advocate General Szpunar delivered on 12 September 2024.#A and Others v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 370 – Point 2 of Part A of Annex X – Derogation – Scope – Activities of a public radio and television body financed by a compulsory fee paid by the owners of devices capable of receiving radio and television broadcasts.#Case C-573/22.

European Union · Court of Justice of the European Union · 12 September 2024

Record· CJCELEX 62020CJ0465decided

Judgment of the Court (Grand Chamber) of 10 September 2024.#European Commission v Ireland and Apple Sales International.#Appeal – State aid – Article 107(1) TFEU – Tax rulings issued by a Member State – Selective tax advantages – Allocation of profits generated by intellectual property licences to branches of non-resident companies – Arm’s length principle.#Case C-465/20 P.

European Union · Court of Justice of the European Union · 10 September 2024

Record· CJCELEX 62020CJ0465_RESdecided

Judgment of the Court (Grand Chamber) of 10 September 2024.#European Commission v Ireland and Apple Sales International.#Appeal – State aid – Article 107(1) TFEU – Tax rulings issued by a Member State – Selective tax advantages – Allocation of profits generated by intellectual property licences to branches of non-resident companies – Arm’s length principle.#Case C-465/20 P.

European Union · Court of Justice of the European Union · 10 September 2024

Record· CJCELEX 62023CJ0083decided

Judgment of the Court (Seventh Chamber) of 5 September 2024.#H GmbH v Finanzamt M.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue.#Case C-83/23.

European Union · Court of Justice of the European Union · 5 September 2024

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