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151 records in EU in 2020

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,154United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62019CJ0231decided

Judgment of the Court (First Chamber) of 2 July 2020.#Blackrock Investment Management (UK) Limited v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(g) — Exemption of transactions for the management of special investment funds — Single supply used for the management of special investment funds and for other funds.#Case C-231/19.

European Union · Court of Justice of the European Union · 2 July 2020

Report· CCCELEX 62019CC0245decided

Opinion of Advocate General Kokott delivered on 2 July 2020.#État luxembourgeois v B and Others.#Requests for a preliminary ruling from the Cour administrative (Luxembourg).#References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Member State – Person holding the information the production of which is ordered by the competent authority of the first Member State – Taxpayer concerned by the investigation giving rise to the request from the competent authority of the second Member State – Third parties with whom that taxpayer maintains legal, banking, financial or, more broadly, economic relations – Judicial protection – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Article 52(1) – Limitation – Legal basis – Respect for the essence of the right to an effective remedy – Existence of a remedy enabling the individuals in question to obtain an effective review of all the relevant issues of fact and of law, as well as effective judicial protection of the rights guaranteed to them by EU law – Objective of general interest recognised by the Union – Combating international tax fraud and tax evasion – Proportionality – Whether the information referred to in the information order is ‘foreseeably relevant’ – Judicial review – Scope – Personal, temporal and material factors to be taken into consideration.#Joined Cases C-245/19 and C-246/19.

European Union · Court of Justice of the European Union · 2 July 2020

Record· CJCELEX 62018CJ0835decided

Judgment of the Court (Fifth Chamber) of 2 July 2020.#SC Terracult SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara –Administraţia Judeţeană a Finanţelor Publice Arad – Serviciul Inspecţie Fiscală Persoane Juridice 5 and ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor.#Request for a preliminary ruling from the Curtea de Apel Timişoara.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Invoice correction — Tax invoiced incorrectly — Refund of tax paid but not due — Reverse charge mechanism for VAT — Transactions relating to a tax period that has already been the subject of a tax inspection — Fiscal neutrality — Principle of effectiveness — Proportionality.#Case C-835/18.

European Union · Court of Justice of the European Union · 2 July 2020

Record· CJCELEX 62019CJ0215decided

Judgment of the Court (Tenth Chamber) of 2 July 2020.#Proceedings brought by Veronsaajien oikeudenvalvontayksikkö.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Supply of services – Article 135(1)(l) – Exemption from VAT – Letting of immovable property – Concept of ‘immovable property’ – Exclusion – Article 47 – Place of taxable transactions – Supply of services connected with immovable property – Implementing Regulation (EU) No 282/2011 – Articles 13b and 31a – IT equipment cabinets – Colocation centre services.#Case C-215/19.

European Union · Court of Justice of the European Union · 2 July 2020

Record· COCELEX 62019CO0618decided

Order of the Court (Ninth Chamber) of 30 June 2020.#Ge.Fi.L. - Gestione Fiscalità Locale SpA v Regione Campania.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Public contracts – Directive 2014/24/EU – Article 12(4) – Awarding of contract to a non-economic public institution without being put out to competition – Public service contract relating to the management of the tax on vehicles – Exclusion of contracts covered by cooperation between public bodies – Conditions.#Case C-618/19.

European Union · Court of Justice of the European Union · 30 June 2020

Record· CJCELEX 62020CJ0036_RESdecided

Judgment of the Court (Fourth Chamber) of 25 June 2020.#Ministerio Fiscal v VL.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Asylum and immigration policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 6 – Access to the procedure – Application for international protection made to an authority competent under national law to register such applications – Application made to other authorities that are likely to receive such applications but are not, under national law, competent to register them – Definition of ‘other authorities’ – Article 26 – Detention – Standards for the reception of applicants for international protection – Directive 2013/33/EU – Article 8 – Detention of the applicant – Grounds for detention – Decision to hold an applicant in detention on account of a lack of capacity at humanitarian reception centres.#Case C-36/20 PPU.

European Union · Court of Justice of the European Union · 25 June 2020

Report· CCCELEX 62019CC0459decided

Opinion of Advocate General Hogan delivered on 25 June 2020.#The Commissioners for Her Majesty's Revenue & Customs v Wellcome Trust Ltd.#Request for a preliminary ruling from the Upper Tribunal T(ax and Chancery Chamber).#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 44 – Place of supply of services to a taxable person acting as such – Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union.#Case C-459/19.

European Union · Court of Justice of the European Union · 25 June 2020

Record· CJCELEX 62020CJ0036decided

Judgment of the Court (Fourth Chamber) of 25 June 2020.#Ministerio Fiscal v VL.#Request for a preliminary ruling from the Juzgado de Instrucción de San Bartolomé de Tirajana.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Asylum and immigration policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 6 – Access to the procedure – Application for international protection made to an authority competent under national law to register such applications – Application made to other authorities that are likely to receive such applications but are not, under national law, competent to register them – Definition of ‘other authorities’ – Article 26 – Detention – Standards for the reception of applicants for international protection – Directive 2013/33/EU – Article 8 – Detention of the applicant – Grounds for detention – Decision to hold an applicant in detention on account of a lack of capacity at humanitarian reception centres.#Case C-36/20 PPU.

European Union · Court of Justice of the European Union · 25 June 2020

Record· CJCELEX 62018CJ0276_RESdecided

Judgment of the Court (Fifth Chamber) of 18 June 2020.#KrakVet Marek Batko sp. K. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 33 — Determination of the place where taxable transactions are carried out — Supply of goods with transport — Supply of goods dispatched or transported by or on behalf of the supplier — Regulation (EU) No 904/2010 — Articles 7, 13 and 28 to 30 — Cooperation between the Member States — Exchange of information.#Case C-276/18.

European Union · Court of Justice of the European Union · 18 June 2020

Record· CJCELEX 62018CJ0276decided

Judgment of the Court (Fifth Chamber) of 18 June 2020.#KrakVet Marek Batko sp. K. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 33 — Determination of the place where taxable transactions are carried out — Supply of goods with transport — Supply of goods dispatched or transported by or on behalf of the supplier — Regulation (EU) No 904/2010 — Articles 7, 13 and 28 to 30 — Cooperation between the Member States — Exchange of information.#Case C-276/18.

European Union · Court of Justice of the European Union · 18 June 2020

Record· CJCELEX 62019CJ0242decided

Judgment of the Court (Ninth Chamber) of 11 June 2020.#CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 17(2)(g) – Transfer of movable property within the European Union with a view to the supply of services – Articles 170 and 171 – Right to VAT refund of taxable persons not established in the Member State of refund – Directive 2008/9/EC – Concept of ‘taxable person not established in the Member State of refund’ – Taxable person not identified for VAT purposes in the Member State of refund.#Case C-242/19.

European Union · Court of Justice of the European Union · 11 June 2020

Record· CJCELEX 62019CJ0019decided

Judgment of the Court (First Chamber) of 11 June 2020.#État belge v Pantochim SA.#Request for a preliminary ruling from the Cour de cassation (Belgium).#Reference for a preliminary ruling — Mutual assistance for the recovery of claims — Directive 76/308/EEC — Article 6(2) and Article 10 — Directive 2008/55/EC — Second paragraph of Article 6 and Article 10 — Tax claim of requesting Member State recovered by requested Member State — Status of that claim — Concept of ‘privilege’ — Statutory set-off of that claim against tax debt of requested Member State.#Case C-19/19.

European Union · Court of Justice of the European Union · 11 June 2020

Record· CJCELEX 62019CJ0043decided

Judgment of the Court (Ninth Chamber) of 11 June 2020.#Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa).#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Services supplied for consideration — Monies paid where customers fail to comply with the contractual tie-in period — Characterisation.#Case C-43/19.

European Union · Court of Justice of the European Union · 11 June 2020

Record· CJCELEX 62019CJ0146decided

Judgment of the Court (Seventh Chamber) of 11 June 2020.#SCT, d.d v Republic of Slovenia.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Taxable amount — Reduction — Refusal — Non-payment — Taxable person who did not lodge a claim in insolvency proceedings commenced against the debtor — Principles of fiscal neutrality and proportionality — Direct effect.#Case C-146/19.

European Union · Court of Justice of the European Union · 11 June 2020

Report· CCCELEX 62019CC0335decided

Opinion of Advocate General Kokott delivered on 4 June 2020.#E. Sp. z o.o. Sp. k. 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 90 – Reduction of the VAT taxable amount – Total or partial non-payment of the price – Conditions imposed by national legislation for the exercise of the right to reduction – Condition that the debtor must not be the subject of insolvency or winding-up proceedings – Condition that the creditor and the debtor must be subject to VAT.#Case C-335/19.

European Union · Court of Justice of the European Union · 4 June 2020

Record· COCELEX 62019CO0803decided

Order of the Court (Eighth Chamber) of 28 May 2020.#TN v WWK Lebensversicherung auf Gegenseitigkeit and VP.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Direct life assurance – Directives 2002/83/EC and 2009/138/EC – Right of renunciation – Recovery of sums paid to the insurance company by way of a tax on insurance premiums – Procedures.#Case C-803/19.

European Union · Court of Justice of the European Union · 28 May 2020

Record· COCELEX 62019CO0803_INFdecided

Order of the Court (Eighth Chamber) of 28 May 2020.#TN v WWK Lebensversicherung auf Gegenseitigkeit and VP.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Direct life assurance – Directives 2002/83/EC and 2009/138/EC – Right of renunciation – Recovery of sums paid to the insurance company by way of a tax on insurance premiums – Procedures.#Case C-803/19.

European Union · Court of Justice of the European Union · 28 May 2020

Report· CCCELEX 62019CC0367decided

Opinion of Advocate General Bobek delivered on 28 May 2020.#Tax-Fin-Lex d.o.o. v Ministrstvo za notranje zadeve.#Request for a preliminary ruling from the Državna revizijska komisija za revizijo postopkov oddaje javnih naročil.#Reference for a preliminary ruling – Public service contracts – Directive 2014/24/EU – Article 2(1)(5) – Concept of ‘public contract’ – Concept of ‘contract for pecuniary interest’ – Tenderer’s bid at a price of EUR 0.00 – Rejection of the tender – Article 69 – Abnormally low tender.#Case C-367/19.

European Union · Court of Justice of the European Union · 28 May 2020

Record· CJCELEX 62018CJ0684decided

Judgment of the Court (Ninth Chamber) of 28 May 2020.#World Comm Trading Gfz SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Articles 184 to 186 – Principle of neutrality of VAT – Adjustment of initial deduction – Discounts on intra-Community and domestic supplies of goods.#Case C-684/18.

European Union · Court of Justice of the European Union · 28 May 2020

Record· CJCELEX 62018CJ0446_RESdecided

Judgment of the Court (Second Chamber) of 14 May 2020.#AGROBET CZ, s.r.o. v Finanční úřad pro Středočeský kraj.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Excess VAT – Excess VAT withheld following the initiation of a tax inspection procedure – Request for refund of the portion of the excess relating to transactions not covered by that procedure – Refusal of the tax authority.#Case C-446/18.

European Union · Court of Justice of the European Union · 14 May 2020

Record· CJCELEX 62019CJ0276_INFdecided

Judgment of the Court (First Chamber) of 14 May 2020.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Common system of value added tax (VAT) — Directive 2006/112/EC — Derogations — Simplification measures and measures to prevent tax evasion or avoidance — Article 395(2) — Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for charging VAT — Substantial amendment of the measure initially notified.#Case C-276/19.

European Union · Court of Justice of the European Union · 14 May 2020

Report· CCCELEX 62019CC0235decided

Opinion of Advocate General Pikamäe delivered on 14 May 2020.#United Biscuits (Pension Trustees) Limited and United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Court of Appeal.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemption of insurance transactions – Supply of pension fund management services to trustees by investment fund managers – Exclusion of any risk indemnity – Occupational pension scheme – National tax practice – Exercise of an insurance activity – Authorised entities – Entities not holding such authorisation – Concept of ‘insurance transactions’.#Case C-235/19.

European Union · Court of Justice of the European Union · 14 May 2020

Record· CJCELEX 62019CJ0276decided

Judgment of the Court (First Chamber) of 14 May 2020.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Common system of value added tax (VAT) — Directive 2006/112/EC — Derogations — Simplification measures and measures to prevent tax evasion or avoidance — Article 395(2) — Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for charging VAT — Substantial amendment of the measure initially notified.#Case C-276/19.

European Union · Court of Justice of the European Union · 14 May 2020

Record· CJCELEX 62018CJ0446decided

Judgment of the Court (Second Chamber) of 14 May 2020.#AGROBET CZ, s.r.o. v Finanční úřad pro Středočeský kraj.#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 – Deduction of input tax – Excess VAT – Excess VAT withheld following the initiation of a tax inspection procedure – Request for refund of the portion of the excess relating to transactions not covered by that procedure – Refusal of the tax authority.#Case C-446/18.

European Union · Court of Justice of the European Union · 14 May 2020

Record· CJCELEX 62018CJ0749decided

Judgment of the Court (Second Chamber) of 14 May 2020.#B and Others v Administration des contributions directes.#Request for a preliminary ruling from the Cour administrative.#Reference for a preliminary ruling – Articles 49 and 54 TFEU – Freedom of establishment – Tax legislation – Taxation of companies – Parent companies and subsidiaries – Vertical and horizontal tax integration.#Case C-749/18.

European Union · Court of Justice of the European Union · 14 May 2020

Record· CJCELEX 62018CJ0547decided

Judgment of the Court (Fifth Chamber) of 7 May 2020.#Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Supply of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Taxable person for VAT purposes — Subsidiary of a company of a non-Member State located in a Member State.#Case C-547/18.

European Union · Court of Justice of the European Union · 7 May 2020

Record· COCELEX 62019CO0818_INFdecided

Order of the Court (Tenth Chamber) of 30 April 2020.#„Marvik-Pastrogor“ EOOD v Darzhavata, predstavlyavana ot Ministara na fïnansite and „Rodes - 08“ EOOD v Narodno sabranie na Republika Bulgaria and Darzhavata, predstavlyavana ot Ministara na finansite.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Environment – Electricity generated by solar and wind power – Directive 2009/28/EC – Promotion of the use of energy from renewable sources – Article 3(3), first subparagraph, point (a) – Mandatory national overall targets – Articles 16 and 17 of the Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Right to property – General principles of non-discrimination, legal certainty and the protection of legitimate expectations – Tax on the production of energy from renewable sources – Manifest lack of jurisdiction, in part, of the Court.#Joined Cases C-818/19 and C-878/19.

European Union · Court of Justice of the European Union · 30 April 2020

Record· CJCELEX 62019CJ0258decided

Judgment of the Court (Tenth Chamber) of 30 April 2020.#EUROVIA Ipari, Kereskedelmi, Szállítmányozási és Idegenforgalmi Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Common system of value added tax – Directive 77/388/EEC – First and third subparagraphs of Article 10(2), Article 17(1) and first subparagraph of Article 18(2) – Directive 2006/112/EC – Article 63, Article 64(1), subparagraphs (a) to (c) of the first paragraph of Article 66, Article 167 and the first paragraph of Article 179 – Services supplied before Hungary acceded to the European Union – Exact remuneration for that supply determined after accession – Invoice relating to that supply issued and paid after accession – Refusal on the grounds of limitation of the right to deduct based on that invoice – Jurisdiction of the Court.#Case C-258/19.

European Union · Court of Justice of the European Union · 30 April 2020

Record· CJCELEX 62019CJ0168decided

Judgment of the Court (Eighth Chamber) of 30 April 2020.#HB and IC v Istituto nazionale della previdenza sociale (INPS).#Requests for a preliminary ruling from the Corte dei Conti - Sezione Giurisdizionale Per la Regione Puglia.#Reference for a preliminary ruling — Freedom of movement for persons — Article 21 TFEU — Principle of non-discrimination on grounds of nationality — Article 18 TFEU — Convention for the avoidance of double taxation — Public sector workers — Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence — Income tax — Alleged loss of tax advantages — Alleged impediment to freedom of movement and alleged discrimination.#Joined Cases C-168/19 and C-169/19.

European Union · Court of Justice of the European Union · 30 April 2020

Record· CJCELEX 62018CJ0661decided

Judgment of the Court (Seventh Chamber) of 30 April 2020.#CTT - Correios de Portugal 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 — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 173 — Mixed taxable person — Deduction methods — Pro rata method — Deduction on the basis of actual use — Article 184 to Article 186 — Adjustment of deductions — Change in the factors used to determine the amount to be deducted — Output transaction incorrectly regarded as VAT-exempt — National measure prohibiting a change in the deduction method for years that have already elapsed — Limitation period — Principles of fiscal neutrality, legal certainty, effectiveness, and proportionality.#Case C-661/18.

European Union · Court of Justice of the European Union · 30 April 2020

Record· CJCELEX 62018CJ0565decided

Judgment of the Court (Second Chamber) of 30 April 2020.#Société Générale S.A. 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 – Article 63 TFEU – Free movement of capital – Financial transaction tax – Transactions involving derivative financial instruments based on a security issued by a company resident in the Member State of taxation – Tax due irrespective of the place of conclusion of the transaction – Administrative and reporting obligations.#Case C-565/18.

European Union · Court of Justice of the European Union · 30 April 2020

Record· CJCELEX 62018CJ0627decided

Judgment of the Court (Second Chamber) of 30 April 2020.#Nelson Antunes da Cunha, Lda v Instituto de Financiamento da Agricultura e Pescas IP (IFAP).#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra.#Reference for a preliminary ruling – State aid – Article 108 TFEU – Aid scheme that is incompatible with the internal market – Decision of the European Commission ordering the recovery of unlawful aid – Regulation (EU) 2015/1589 – Article 17(1) – Limitation period of 10 years – Application to the recovery powers of the Commission – Article 16(2) and (3) – National legislation laying down a limitation period of a lesser duration – Principle of effectiveness.#Case C-627/18.

European Union · Court of Justice of the European Union · 30 April 2020

Record· COCELEX 62019CO0818decided

Order of the Court (Tenth Chamber) of 30 April 2020.#„Marvik-Pastrogor“ EOOD v Darzhavata, predstavlyavana ot Ministara na fïnansite and „Rodes - 08“ EOOD v Narodno sabranie na Republika Bulgaria and Darzhavata, predstavlyavana ot Ministara na finansite.#Requests for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie) and Sofiyski rayonen sad.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Environment – Electricity generated by solar and wind power – Directive 2009/28/EC – Promotion of the use of energy from renewable sources – Article 3(3), first subparagraph, point (a) – Mandatory national overall targets – Articles 16 and 17 of the Charter of Fundamental Rights of the European Union – Freedom to conduct a business – Right to property – General principles of non-discrimination, legal certainty and the protection of legitimate expectations – Tax on the production of energy from renewable sources – Manifest lack of jurisdiction, in part, of the Court.#Joined Cases C-818/19 and C-878/19.

European Union · Court of Justice of the European Union · 30 April 2020

Record· COCELEX 62019CO0756decided

Order of the Court (Seventh Chamber) of 29 April 2020.#Ramada Storax SA 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 — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Taxable amount — Reduction — Non-payment — Insolvency of the debtor residing outside the country — Ruling by a court of another Member State declaring debts claimed irrecoverable — Principles of fiscal neutrality and proportionality.#Case C-756/19.

European Union · Court of Justice of the European Union · 29 April 2020

Question· QUESTION_WRITTENE-9-2020-002573answered

Suspension of fiscal rules

European Union · European Parliament · 28 April 2020

Record· CJCELEX 62018CJ0013decided

Judgment of the Court (Second Chamber) of 23 April 2020.#Sole-Mizo Zrt. and Dalmandi Mezőgazdasági Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Requests for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság and Szekszárdi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input tax – Refunding of excess VAT – Late repayment – Calculation of interest – Procedure for awarding interest due because of the unavailability of excess deductible VAT retained in breach of EU law and interest due as a result of delay by the tax authority in paying an amount due – Principles of effectiveness and equivalence.#Joined Cases C-13/18 and C-126/18.

European Union · Court of Justice of the European Union · 23 April 2020

Report· CCCELEX 62019CC0077decided

Opinion of Advocate General Kokott delivered on 23 April 2020.#Kaplan International colleges UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(f) – Exemption of supplies of services made by independent groups of persons to their members – Applicability to VAT groups – Article 11 – VAT group.#Case C-77/19.

European Union · Court of Justice of the European Union · 23 April 2020

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