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151 records in EU in 2019

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Report· CCCELEX 62017CC0641decided

Opinion of Advocate General Pikamäe delivered on 5 June 2019.#College Pension Plan of British Columbia v Finanzamt München Abteilung III.#Request for a preliminary ruling from the Finanzgericht München.#Reference for a preliminary ruling — Free movement of capital — Taxation of pension funds — Difference in treatment between resident pension funds and non-resident pension funds — Legislation of a Member State allowing resident pension funds to reduce their taxable profits by deducting the reserves intended to pay for pensions and to set the tax levied on dividends off against corporation tax — Comparability of situations — Justification.#Case C-641/17.

European Union · Court of Justice of the European Union · 5 June 2019

Report· CCCELEX 62018CC0189decided

Opinion of Advocate General Bobek delivered on 5 June 2019.#Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC– Articles 167 and 168 — Right to deduct VAT — Refusal — Fraud — Taking of evidence — Principle of respect for the rights of the defence — Right to be heard — Access to the file — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial review — Principle of equality of arms — Inter partes principle — National legislation or practice according to which, when checking the right to deduct VAT exercised by a taxable person, the tax authorities are bound by the findings of fact and the legal classifications which they have made in the context of related administrative procedures to which that taxable person was not a party.#Case C-189/18.

European Union · Court of Justice of the European Union · 5 June 2019

Record· COCELEX 62018CO0665decided

Order of the Court (Ninth Chamber) of 4 June 2019.#Pólus Vegas Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Freedom to provide services — Restrictions — Games of chance — National taxes on the operation of slot machines in amusement arcades — National legislation increasing the amount of a tax five-fold and introducing an additional tax.#Case C-665/18.

European Union · Court of Justice of the European Union · 4 June 2019

Report· CCCELEX 62018CC0270decided

Opinion of Advocate General Sharpston delivered on 23 May 2019.#UPM France v Premier ministre and Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Exemption of small producers of electricity, subject to the taxation of electricity produced — Lack, during an authorised transitional period, of an internal tax on end consumption of electricity — Article 14(1)(a) — Obligation to exempt energy products and electricity used to produce electricity.#Case C-270/18.

European Union · Court of Justice of the European Union · 23 May 2019

Report· CCCELEX 62018CC0329decided

Opinion of Advocate General Bobek delivered on 22 May 2019.#Valsts ieņēmumu dienests v SIA „Altic”.#Request for a preliminary ruling from the Augstākā tiesa.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Procurement of food products — Deduction of input tax — Refusal of deduction — Possibly fictitious supplier — VAT fraud — Requirements relating to knowledge on the part of the purchaser — Regulation (EC) No 178/2002 — Obligations of traceability of foodstuffs and identification of the supplier — Regulations (CE) No 852/2004 and (EC) No 882/2004 — Registration obligations of operators in the food sector — Effect on the right to deduct VAT.#Case C-329/18.

European Union · Court of Justice of the European Union · 22 May 2019

Record· TJCELEX 62016TJ0836_RESdecided

Judgment of the General Court (Ninth Chamber, Extended Composition) of 16 May 2019.#Republic of Poland v European Commission.#State aid — Polish tax on the retail sector — Progressive tax levied on turnover — Decision to initiate the formal investigation procedure — Final decision classifying the measure as State aid incompatible with the internal market — Notion of State aid — Condition relating to selectivity.#Joined Cases T-836/16 and T-624/17.

European Union · Court of Justice of the European Union · 16 May 2019

Report· CCCELEX 62018CC0068decided

Opinion of Advocate General Szpunar delivered on 16 May 2019.#SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 21(3) — No chargeable event giving rise to taxation — Consumption of energy products on a site that produces such products — Article 2(3) — Obligation to obtain a classification for energy products in order to determine the level of excise duty — Tax rate applicable to those products — Principle of proportionality.#Case C-68/18.

European Union · Court of Justice of the European Union · 16 May 2019

Record· TOCELEX 62018TO0396decided

Order of the General Court (Second Chamber) of 16 May 2019.#International Tax Stamp Association Ltd (ITSA) v European Commission.#Action for annulment — Approximation of laws — Manufacture, presentation and sale of tobacco products and related product — Establishment and operation of a traceability system for tobacco products — Delegated Regulation and implementing acts — Lack of direct concern — Inadmissibility.#Case T-396/18.

European Union · Court of Justice of the European Union · 16 May 2019

Record· CJCELEX 62018CJ0235decided

Judgment of the Court (Eighth Chamber) of 15 May 2019.#Vega International Car Transport and Logistic – Trading GmbH v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(b) — Supply of goods — Exemptions for other activities — Granting and negotiation of credit — Fuel cards.#Case C-235/18.

European Union · Court of Justice of the European Union · 15 May 2019

Report· CCCELEX 62018CC0080decided

Opinion of Advocate General Hogan delivered on 8 May 2019.#Asociación Española de la Industria Eléctrica (UNESA) and Others v Administración General del Estado and Others.#Requests for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Polluter-pays principle — Common rules for the internal market in electricity — Directive 2009/72/EC — Article 3(1) and (2) — Principle of non-discrimination — Financing the tariff deficit — Taxes applying only to undertakings which use nuclear energy to produce electricity.#Joined Cases C-80/18 to C-83/18.

European Union · Court of Justice of the European Union · 8 May 2019

Report· CCCELEX 62018CC0105decided

Opinion of Advocate General Hogan delivered on 8 May 2019.#Asociación Española de la Industria Eléctrica (UNESA) and Others v Administración General del Estado.#Requests for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Polluter pays principle — Directive 2000/60/EC — Article 9(1) — Recovery of the costs of water services — Common rules for the internal market in electricity — Directive 2009/72/EC — Article 3(1) — Principle of non-discrimination — Article 107(1) TFEU — State aid — Tax on the use of inland waters for the production of electricity — Tax imposed only on hydroelectricity producers operating on inter-communities river basins.#Joined Cases C-105/18 to C-113/18.

European Union · Court of Justice of the European Union · 8 May 2019

Record· CJCELEX 62018CJ0127decided

Judgment of the Court (First Chamber) of 8 May 2019.#A-PACK CZ s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT — Taxable amount — Reduction — Principles of fiscal neutrality and proportionality.#Case C-127/18.

European Union · Court of Justice of the European Union · 8 May 2019

Record· CJCELEX 62017CJ0712decided

Judgment of the Court (First Chamber) of 8 May 2019.#EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso.#Request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia.#Reference for a preliminary ruling — Value added tax (VAT) — Fictitious transactions — Impossibility of deducting the tax — Obligation on the issuer of an invoice to pay the VAT indicated thereon — Fine in an amount equal to the amount of the improperly deducted VAT — Whether compatible with the principles of VAT neutrality and proportionality.#Case C-712/17.

European Union · Court of Justice of the European Union · 8 May 2019

Record· CJCELEX 62017CJ0566decided

Judgment of the Court (Second Chamber) of 8 May 2019.#Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person carrying out both economic and non-economic activities — Goods and services acquired for the purpose of carrying out both transactions subject to VAT and transactions not subject to VAT — Lack of apportionment criteria in national legislation — Principle of fiscal legality.#Case C-566/17.

European Union · Court of Justice of the European Union · 8 May 2019

Record· CJCELEX 62017CJ0568_SUMdecided

Arrêt de la Cour (première chambre) du 8 mai 2019.#Staatssecretaris van Financiën contre L.W. Geelen.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Sixième directive 77/388/CEE – Article 9, paragraphe 2, sous c) et e) – Directive 2006/112/CE – Article 52, sous a) – Article 56, paragraphe 1, sous k) – Prestations de services – Lieu des opérations imposables – Rattachement fiscal – Sessions interactives à caractère érotique filmées et diffusées en direct par Internet – Activité de divertissement – Notion – Lieu où les prestations sont matériellement exécutées.#Affaire C-568/17.

European Union · Court of Justice of the European Union · 8 May 2019

Record· CJCELEX 62017CJ0568decided

Judgment of the Court (First Chamber) of 8 May 2019.#Staatssecretaris van Financiën v L.W. Geelen.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 9(2)(c) and (e) — Directive 2006/112/EC — Article 52(a) — Article 56(1)(k) — Supply of services — Place of taxable transactions — Reference for tax purposes — Live interactive erotic webcam sessions — Entertainment activity — Definition — Place where the services are physically carried out.#Case C-568/17.

European Union · Court of Justice of the European Union · 8 May 2019

Record· CJCELEX 62018CJ0224decided

Judgment of the Court (Seventh Chamber) of 2 May 2019.#Budimex S.A. v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 66 — Chargeable event and chargeability of the tax — Time of the supply of the services — Construction and installation work — Taking into account the time of the acceptance of the work stipulated in the contract for the supply of services.#Case C-224/18.

European Union · Court of Justice of the European Union · 2 May 2019

Report· CCCELEX 62017CC0692decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 2 May 2019.#Paulo Nascimento Consulting - Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(b) and (d) — Transactions relating to the granting, negotiation and management of credit — Transactions concerning debts, with the exception of the recovery of debt — Assignment for consideration, to a third party, of a position held in enforcement proceedings for recovery of a debt recognised by a judgment.#Case C-692/17.

European Union · Court of Justice of the European Union · 2 May 2019

Record· CJCELEX 62018CJ0265decided

Judgment of the Court (Tenth Chamber) of 2 May 2019.#Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for small enterprises — Articles 282 to 292 — VAT exemption for small enterprises whose annual turnover is below the fixed threshold — Simultaneous supply of two items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.#Case C-265/18.

European Union · Court of Justice of the European Union · 2 May 2019

Record· CJCELEX 62018CJ0225decided

Judgment of the Court (Eighth Chamber) of 2 May 2019.#Grupa Lotos S.A. v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Deduction of input tax — Sixth Directive 77/388/EEC — Article 17(2) and (6) — Directive 2006/112/EC — Articles 168 and 176 — Exclusion from the right to deduct — Purchase of overnight accommodation and catering services — Standstill clause — Accession to the European Union.#Case C-225/18.

European Union · Court of Justice of the European Union · 2 May 2019

Record· TJCELEX 62017TJ0747_RESdecided

Judgment of the General Court (Sixth Chamber) of 30 April 2019.#Union des Ports de France - UPF v European Commission.#State aid – Corporate tax exemption scheme implemented by France in favour of its ports – Decision declaring the aid scheme incompatible with the internal market – Existing aid – Concept of economic activity – Obligation to state reasons – Distortions of competition and effect on trade between Member States – Principle of sound administration.#Case T-747/17.

European Union · Court of Justice of the European Union · 30 April 2019

Record· COCELEX 62019CO0026decided

Order of the Court (Seventh Chamber) of 30 April 2019.#Azienda USL di Modena v Comune di Sassuolo.#Request for a preliminary ruling from the Commissione tributaria provinciale di Modena.#Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court — State aid — National health service — Exemption from property tax — Immovable property leased to a commercial company constituted with blended capital active in the health sector in competition with other healthcare establishments exclusively constituted with private capital.#Case C-26/19.

European Union · Court of Justice of the European Union · 30 April 2019

Record· TJCELEX 62017TJ0754decided

Judgment of the General Court (Sixth Chamber) of 30 April 2019.#Chambre de commerce et d'industrie métropolitaine Bretagne-Ouest (port de Brest) v European Commission.#State aid — General corporate tax exemption scheme implemented by France in favour of its ports — Decision declaring the aid scheme incompatible with the internal market — Existing aid — Concept of economic activity — Services of general interest — Principle of sound administration — Duty to state reasons — Error of assessment.#Case T-754/17.

European Union · Court of Justice of the European Union · 30 April 2019

Record· CJCELEX 62017CJ0691_SUMdecided

Arrêt de la Cour (dixième chambre) du 11 avril 2019.#PORR Építési Kft. contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée – Directive 2006/112/CE – Droit à déduction de la taxe sur la valeur ajoutée (TVA) versée en amont – Article 199, paragraphe 1, sous a) – Autoliquidation – Versement indu de la taxe par le bénéficiaire de services aux prestataires sur la base d’une facture établie de manière erronée selon les règles de la taxation ordinaire – Décision de l’autorité fiscale constatant une dette fiscale à charge du bénéficiaire de services et rejetant une demande de déduction – Absence d’examen par l’autorité fiscale de la possibilité du remboursement de la taxe.#Affaire C-691/17.

European Union · Court of Justice of the European Union · 11 April 2019

Record· CJCELEX 62017CJ0691decided

Judgment of the Court (Tenth Chamber) of 11 April 2019.#PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Right to deduct value added tax (VAT) paid as input tax — Article 199(1)(a) — Reverse charge procedure — Undue payment of the tax by the recipient of services to the suppliers on the basis of an invoice drawn up incorrectly according to the rules on ordinary taxation — Tax authority’s decision holding that the recipient of services has an outstanding tax liability and refusing a claim for deduction — No examination by the tax authority of the possibility of reimbursement of the tax.#Case C-691/17.

European Union · Court of Justice of the European Union · 11 April 2019

Record· TJCELEX 62016TJ0300_RESdecided

Judgment of the General Court (First Chamber, Extended Composition) of 10 April 2019.#Jindal Saw Ltd and Jindal Saw Italia SpA v European Commission.#Subsidies — Imports of tubes and pipes of ductile cast iron originating in India — Implementing Regulation (EU) 2016/387 — Imposition of a definitive countervailing duty — Indian scheme establishing an export tax on iron ore and a dual railway freight charge placing the transport of iron ore for export at a disadvantage — Article 3(1)(a)(iv) of Regulation (EC) No 597/2009 (replaced by Regulation (EU) 2016/1037) — Financial contribution — Provision of goods — Action consisting of ‘entrusting’ a private body to carry out a function constituting a financial contribution — Article 4(2)(a) of Regulation No 597/2009 — Specificity of a subsidy — Article 6(d) of Regulation No 597/2009 — Calculation of benefit — Injury to the Union industry — Calculation of price undercutting and the injury margin — Causal link — Access to confidential data of the subsidy investigation — Rights of the defence.#Case T-300/16.

European Union · Court of Justice of the European Union · 10 April 2019

Report· CCCELEX 62018CC0291decided

Opinion of Advocate General Hogan delivered on 10 April 2019.#Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 148(a) and (c) — Exemptions related to international transport — Supply of offshore jackup drilling rigs — Concept of ‘vessels used for navigation on the high seas’ — Scope.#Case C-291/18.

European Union · Court of Justice of the European Union · 10 April 2019

Record· CJCELEX 62018CJ0214decided

Judgment of the Court (Eighth Chamber) of 10 April 2019.#Proceedings brought by H. W.#Request for a preliminary ruling from the Sąd Rejonowy w Sopocie Wydział I Cywilny.#Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Court enforcement officer — Enforcement — Fees laid down by law — Administrative practice of the competent national authorities considering those fees to be inclusive of VAT — Principles of neutrality and proportionality.#Case C-214/18.

European Union · Court of Justice of the European Union · 10 April 2019

Record· TJCELEX 62016TJ0300decided

Judgment of the General Court (First Chamber, Extended Composition) of 10 April 2019.#Jindal Saw Ltd and Jindal Saw Italia SpA v European Commission.#Subsidies — Imports of tubes and pipes of ductile cast iron originating in India — Implementing Regulation (EU) 2016/387 — Imposition of a definitive countervailing duty — Indian scheme establishing an export tax on iron ore and a dual railway freight charge placing the transport of iron ore for export at a disadvantage — Article 3(1)(a)(iv) of Regulation (EC) No 597/2009 (replaced by Regulation (EU) 2016/1037) — Financial contribution — Provision of goods — Action consisting of ‘entrusting’ a private body to carry out a function constituting a financial contribution — Article 4(2)(a) of Regulation No 597/2009 — Specificity of a subsidy — Article 6(d) of Regulation No 597/2009 — Calculation of benefit — Injury to the Union industry — Calculation of price undercutting and the injury margin — Causal link — Access to confidential data of the subsidy investigation — Rights of the defence.#Case T-300/16.

European Union · Court of Justice of the European Union · 10 April 2019

Record· CJCELEX 62018CJ0275decided

Judgment of the Court (Third Chamber) of 28 March 2019.#Milan Vinš v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure.#Case C-275/18.

European Union · Court of Justice of the European Union · 28 March 2019

Record· CJCELEX 62018CJ0201decided

Judgment of the Court (Seventh Chamber) of 27 March 2019.#Mydibel SA v État belge.#Request for a preliminary ruling from the Cour d'appel de Mons.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Harmonisation of fiscal legislation — Deduction of input tax — Immovable property acquired as capital goods — Sale and lease back — Adjustment of deductions of VAT — Principle of VAT neutrality — Principle of equal treatment.#Case C-201/18.

European Union · Court of Justice of the European Union · 27 March 2019

Report· CCCELEX 62018CC0071decided

Opinion of Advocate General Bobek delivered on 19 March 2019.#Skatteministeriet v KPC Herning.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Sale of land on which a building is located at the time of supply — Classification — Articles 12 and 135 — Concept of ‘building land’ — Concept of ‘building’ — Assessment of the economic and commercial reality — Evaluation of objective evidence — Intention of the parties.#Case C-71/18.

European Union · Court of Justice of the European Union · 19 March 2019

Record· CJCELEX 62017CJ0695decided

Judgment of the Court (First Chamber) of 14 March 2019.#Metirato Oy, in liquidation v Suomen valtio/Verohallinto and Eesti Vabariik/Maksu- ja Tolliamet.#Request for a preliminary ruling from the Helsingin käräjäoikeus.#Reference for a preliminary ruling — Directive 2010/24/EU — Mutual assistance for the recovery of claims relating to taxes, duties and other measures — Article 13(1) — Article 14(2) — Enforced recovery, by the authorities of the requested Member State, of claims of the applicant Member State — Procedure relating to an application seeking the restitution of those claims to the insolvency estate of a company established in the requested Member State — Defendant in those proceedings — Determination.#Case C-695/17.

European Union · Court of Justice of the European Union · 14 March 2019

Record· CJCELEX 62017CJ0449decided

Judgment of the Court (First Chamber) of 14 March 2019.#A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) and (j) — Exemption for certain activities in the public interest — School or university education — Concept — Driving school tuition provided by a driving school.#Case C-449/17.

European Union · Court of Justice of the European Union · 14 March 2019

Record· CJCELEX 62018CJ0195decided

Judgment of the Court (Tenth Chamber) of 13 March 2019.#Criminal proceedings against B.S.#Request for a preliminary ruling from the Sąd Okręgowy w Piotrkowie Trybunalskim.#Reference for a preliminary ruling — Taxation — Excise duties on alcohol and alcoholic beverages — Directive 92/83/EEC — Article 2 — Definition of ‘beer’ — Beverage produced from wort obtained from a mixture containing more glucose than malt — Combined Nomenclature — Heading 2203 (beer made from malt) or 2206 (other fermented beverages).#Case C-195/18.

European Union · Court of Justice of the European Union · 13 March 2019

Record· COCELEX 62018CO0689decided

Order of the Court (Sixth Chamber) of 7 March 2019.#XT v Elliniko Dimosio.#Request for a preliminary ruling from the Dioikitiko Protodikeio Patron.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Internal taxation — Prohibition of discriminatory taxation — Luxury tax — Motor vehicles — Exemption from tax depending on the date on which the goods first entered into service in the taxing Member State — No account taken of the date on which the goods first entered into service in another Member State.#Case C-689/18.

European Union · Court of Justice of the European Union · 7 March 2019

Report· CCCELEX 62018CC0145decided

Opinion of Advocate General Szpunar delivered on 7 March 2019.#Regards Photographiques SARL v Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 103(2)(a) — Article 311(1), point 2 — Annex IX, Part A, point 7 — Reduced rate of VAT — Works of art — Concept — Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies — National legislation restricting the application of the reduced rate of VAT only to photographs that have artistic character.#Case C-145/18.

European Union · Court of Justice of the European Union · 7 March 2019

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