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151 records in EU in 2022

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· COCELEX 62022CO0067_INFdecided

Order of the Court (Sixth Chamber) of 1 September 2022.#Pharol, SGPS, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Articles 63 and 65 TFEU – Free movement of capital – Tax on the income of legal persons – Dividends received from a company established in the Member State of the beneficiary company – Dividends received from a company established in a third country – National legislation for the elimination of double taxation – Difference in treatment – Restriction – Justification – Efficiency of fiscal verification – Absence of a convention obligation on communicating tax information.#Case C-67/22.

European Union · Court of Justice of the European Union · 1 September 2022

Record· COCELEX 62022CO0067decided

Order of the Court (Sixth Chamber) of 1 September 2022.#Pharol, SGPS, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Articles 63 and 65 TFEU – Free movement of capital – Tax on the income of legal persons – Dividends received from a company established in the Member State of the beneficiary company – Dividends received from a company established in a third country – National legislation for the elimination of double taxation – Difference in treatment – Restriction – Justification – Efficiency of fiscal verification – Absence of a convention obligation on communicating tax information.#Case C-67/22.

European Union · Court of Justice of the European Union · 1 September 2022

Record· CJCELEX 62021CJ0294_SUMdecided

Judgment of the Court (First Chamber) of 1 August 2022.#État du Grand-duché de Luxembourg and Administration de l'enregistrement, des domaines et de la TVA v Navitours SARL.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Article 2(1) – Scope – Taxable transactions – Article 9(2)(b) – Place where transport services are supplied – Tourist trips on the Moselle – River subject to condominium status.#Case C-294/21.

European Union · Court of Justice of the European Union · 1 August 2022

Record· CJCELEX 62021CJ0267_SUMdecided

Judgment of the Court (Tenth Chamber) of 1 August 2022.#Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 56 – Supply of insurance services – Point of reference for tax purposes – Claims settlement services provided by third-party companies in the name and on behalf of an insurer.#Case C-267/21.

European Union · Court of Justice of the European Union · 1 August 2022

Record· CJCELEX 62021CJ0267decided

Judgment of the Court (Tenth Chamber) of 1 August 2022.#Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 56 – Supply of insurance services – Point of reference for tax purposes – Claims settlement services provided by third-party companies in the name and on behalf of an insurer.#Case C-267/21.

European Union · Court of Justice of the European Union · 1 August 2022

Record· CJCELEX 62021CJ0294decided

Judgment of the Court (First Chamber) of 1 August 2022.#État du Grand-duché de Luxembourg and Administration de l'enregistrement, des domaines et de la TVA v Navitours SARL.#Request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Article 2(1) – Scope – Taxable transactions – Article 9(2)(b) – Place where transport services are supplied – Tourist trips on the Moselle – River subject to condominium status.#Case C-294/21.

European Union · Court of Justice of the European Union · 1 August 2022

Report· CCCELEX 62021CC0332decided

Opinion of Advocate General Collins delivered on 14 July 2022.#Quadrant Amroq Beverages SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Tribunalul Bucureşti.#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 duty – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% volume – Scope – Principles of proportionality and effectiveness.#Case C-332/21.

European Union · Court of Justice of the European Union · 14 July 2022

Report· CCCELEX 62021CC0247decided

Opinion of Advocate General Kokott delivered on 14 July 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.

European Union · Court of Justice of the European Union · 14 July 2022

Record· CJCELEX 62020CJ0696_SUMdecided

Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.

European Union · Court of Justice of the European Union · 7 July 2022

Record· CJCELEX 62021CJ0194_SUMdecided

Judgment of the Court (Tenth Chamber) of 7 July 2022.#Staatssecretaris van Financiën v X.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.#Case C-194/21.

European Union · Court of Justice of the European Union · 7 July 2022

Record· CJCELEX 62020CJ0696decided

Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#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 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.

European Union · Court of Justice of the European Union · 7 July 2022

Record· CJCELEX 62021CJ0194decided

Judgment of the Court (Tenth Chamber) of 7 July 2022.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.#Case C-194/21.

European Union · Court of Justice of the European Union · 7 July 2022

Report· CCCELEX 62021CC0083decided

Opinion of Advocate General Szpunar delivered on 7 July 2022.#Airbnb Ireland UC and Airbnb Payments UK Ltd v Agenzia delle Entrate.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Internal market – Article 114(2) TFEU – Exclusion of fiscal provisions – Directive 2000/31/EC – Information society services – Electronic commerce – Online property intermediation platform – Article 1(5)(a) – Exclusion of the ‘field of taxation’ – Directive 2006/123/EC – Services in the internal market – Article 2(3) – Exclusion of the ‘field of taxation’ – Directive (EU) 2015/1535 – Article 1(1)(e) and (f) – Concepts of ‘rule on services’ and ‘technical regulation’ – Obligation on providers of property intermediation services to collect and transmit to the tax authorities data on rental contracts and to withhold tax at source on the payments made – Obligation on service providers that do not have a permanent establishment in Italy to appoint a tax representative – Article 56 TFEU – Restrictive nature – Legitimate objective – Disproportionate nature of the obligation to appoint a tax representative – Third paragraph of Article 267 TFEU – Prerogatives of a national court or tribunal against whose decisions there is no judicial remedy under national law.#Case C-83/21.

European Union · Court of Justice of the European Union · 7 July 2022

Record· TJCELEX 62020TJ0631_RESdecided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 6 July 2022.#MZ v European Commission.#Civil service – Officials – Competition EPSO/AD/363/18 for the recruitment of administrators in the field of taxation – Restriction of the choice of the second language in which tests are conducted – Non-inclusion on the reserve list – Plea of illegality – Admissibility – Discrimination based on language – Special nature of the posts to be filled – Justification – Interests of the service – Proportionality.#Case T-631/20.

European Union · Court of Justice of the European Union · 6 July 2022

Record· TJCELEX 62020TJ0631decided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 6 July 2022.#MZ v European Commission.#Civil service – Officials – Competition EPSO/AD/363/18 for the recruitment of administrators in the field of taxation – Limitation of the choice of the second language in which tests are conducted – Non-inclusion on the reserve list – Plea of illegality – Admissibility – Discrimination based on language – Special nature of the posts to be filled – Justification – Interests of the service – Proportionality.#Case T-631/20.

European Union · Court of Justice of the European Union · 6 July 2022

Record· CJCELEX 62021CJ0056_SUMdecided

Judgment of the Court (Second Chamber) of 30 June 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.

European Union · Court of Justice of the European Union · 30 June 2022

Record· CJCELEX 62021CJ0146_SUMdecided

Judgment of the Court (Seventh Chamber) of 30 June 2022.#Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive – Reverse charge mechanism – Supplies of wood products – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism – Principle of fiscal neutrality.#Case C-146/21.

European Union · Court of Justice of the European Union · 30 June 2022

Record· CJCELEX 62021CJ0056decided

Judgment of the Court (Second Chamber) of 30 June 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.

European Union · Court of Justice of the European Union · 30 June 2022

Record· CJCELEX 62021CJ0146decided

Judgment of the Court (Seventh Chamber) of 30 June 2022.#Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.#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 – Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive – Reverse charge mechanism – Supplies of wood products – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism – Principle of fiscal neutrality.#Case C-146/21.

European Union · Court of Justice of the European Union · 30 June 2022

Record· TJCELEX 62019TJ0357_RESdecided

Judgment of the General Court (Seventh Chamber) of 22 June 2022.#Italian Republic v European Commission.#ERDF – Regional policy – Operational programmes coming under the ‘Investment for growth and jobs’ objective in Italy – Decision approving the financial contribution of the ERDF to the major project ‘Major National Project Ultra Broadband – White Areas’ – Ineligibility of the costs incurred by the beneficiary in respect of value added tax (VAT) – Article 69(3)(c) of Regulation (EU) No 1303/2013 – Concept of ‘VAT that is recoverable under national VAT legislation’.#Case T-357/19.

European Union · Court of Justice of the European Union · 22 June 2022

Record· CJCELEX 62020CJ0596_SUMdecided

Judgment of the Court (Tenth Chamber) of 16 June 2022.#DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 24 and 43 – Place of supply of services – Technical support services provided to a company established in another Member State – Abuse of rights – Assessment of the facts – Lack of jurisdiction.#Case C-596/20.

European Union · Court of Justice of the European Union · 16 June 2022

Record· CJCELEX 62020CJ0596decided

Judgment of the Court (Tenth Chamber) of 16 June 2022.#DuoDecad 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 value added tax (VAT) – Directive 2006/112/EC – Articles 2, 24 and 43 – Place of supply of services – Technical support services provided to a company established in another Member State – Abuse of rights – Assessment of the facts – Lack of jurisdiction.#Case C-596/20.

European Union · Court of Justice of the European Union · 16 June 2022

Record· CJCELEX 62020CJ0572decided

Judgment of the Court (Fourth Chamber) of 16 June 2022.#ACC Silicones Ltd. v Bundeszentralamt für Steuern.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Free movement of capital – Dividends from ‘free-float’ shares – Reimbursement of tax on income from capital paid by a non-resident company – Conditions – Free movement of capital – Principle of proportionality.#Case C-572/20.

European Union · Court of Justice of the European Union · 16 June 2022

Record· CJCELEX 62020CJ0328decided

Judgment of the Court (Second Chamber) of 16 June 2022.#European Commission v Republic of Austria.#Failure to fulfil obligations – Coordination of social security systems – Regulation (EC) No 883/2004 – Articles 4, 7 and 67 – Freedom of movement for workers – Regulation (EU) No 492/2011 – Article 7 – Equal treatment – Family benefits – Social and tax advantages – Adjustment of amounts on the basis of price levels in the children’s State of residence.#Case C-328/20.

European Union · Court of Justice of the European Union · 16 June 2022

Record· CJCELEX 62020CJ0328_SUMdecided

Judgment of the Court (Second Chamber) of 16 June 2022.#European Commission v Republic of Austria.#Failure to fulfil obligations – Coordination of social security systems – Regulation (EC) No 883/2004 – Articles 4, 7 and 67 – Freedom of movement for workers – Regulation (EU) No 492/2011 – Article 7 – Equal treatment – Family benefits – Social and tax advantages – Adjustment of amounts on the basis of price levels in the children’s State of residence.#Case C-328/20.

European Union · Court of Justice of the European Union · 16 June 2022

Record· CJCELEX 62021CJ0055_SUMdecided

Judgment of the Court (Tenth Chamber) of 9 June 2022.#Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA.#Reference for a preliminary ruling – Taxation – Excise duty – Directive 2008/118/EC – Article 11 – Repayment of excise duty on excise goods released for consumption – Directive 2011/64/EU – Article 17, first paragraph, point (b) – Repayment of excise duty already paid, by means of tax markings affixed to manufactured tobacco destroyed under administrative supervision – Obligation on Member States to adopt legislation providing for the reimbursement of excise duty on manufactured tobacco released for consumption and destroyed under customs supervision – None.#Case C-55/21.

European Union · Court of Justice of the European Union · 9 June 2022

Record· CJCELEX 62021CJ0055decided

Judgment of the Court (Tenth Chamber) of 9 June 2022.#Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Excise duty – Directive 2008/118/EC – Article 11 – Repayment of excise duty on excise goods released for consumption – Directive 2011/64/EU – Article 17, first paragraph, point (b) – Repayment of excise duty already paid, by means of tax markings affixed to manufactured tobacco destroyed under administrative supervision – Obligation on Member States to adopt legislation providing for the reimbursement of excise duty on manufactured tobacco released for consumption and destroyed under customs supervision – None.#Case C-55/21.

European Union · Court of Justice of the European Union · 9 June 2022

Report· CCCELEX 62021CC0203decided

Opinion of Advocate General Pikamäe delivered on 9 June 2022.#Criminal proceedings against DELTA STROY 2003.#Request for a preliminary ruling from the Okrazhen sad - Burgas.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Applicability – Imposition of a financial penalty on a legal person for non-payment of tax debts – Concept of ‘confiscation’ – Articles 48, 49 and 52 of the Charter of Fundamental Rights of the European Union – Penalties of a criminal nature – Principles of the presumption of innocence and the legality and proportionality of criminal offences and penalties – Rights of the defence – Imposition of a criminal penalty on a legal person for an offence committed by the representative of that legal person – Parallel criminal proceedings against that representative that have not been concluded – Proportionality.#Case C-203/21.

European Union · Court of Justice of the European Union · 9 June 2022

Record· TJCELEX 62019TJ0363_RESdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 8 June 2022.#United Kingdom of Great Britain and Northern Ireland and ITV plc v European Commission.#State aid – Aid scheme implemented by the United Kingdom in favour of certain multinational groups – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering the recovery of the aid paid – Advance tax rulings – Tax regime relating to the financing of groups and concerning in particular controlled foreign companies – Selective tax advantages.#Cases T-363/19 and T-456/19.

European Union · Court of Justice of the European Union · 8 June 2022

Record· TJCELEX 62019TJ0363decided

Judgment of the General Court (Second Chamber, Extended Composition) of 8 June 2022.#United Kingdom of Great Britain and Northern Ireland and ITV plc v European Commission.#State aid – Aid scheme implemented by the United Kingdom in favour of certain multinational groups – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering the recovery of the aid paid – Advance tax rulings – Tax regime relating to the financing of groups and concerning in particular controlled foreign companies – Selective tax advantages.#Cases T-363/19 and T-456/19.

European Union · Court of Justice of the European Union · 8 June 2022

Record· COCELEX 62021CO0188_SUMdecided

Order of the Court (Seventh Chamber) of 3 June 2022.#Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Procedure for exercising that right – Revocation and subsequent restoration of a taxable person’s tax identification number – Forfeiture of the right to deduct VAT in respect of transactions carried out during the period prior to that revocation – Principle of proportionality.#Case C-188/21.

European Union · Court of Justice of the European Union · 3 June 2022

Record· COCELEX 62021CO0188decided

Order of the Court (Seventh Chamber) of 3 June 2022.#Megatherm-Csillaghegy 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 (VAT) – Directive 2006/112/EC – Right to deduct VAT – Procedure for exercising that right – Revocation and subsequent restoration of a taxable person’s tax identification number – Forfeiture of the right to deduct VAT in respect of transactions carried out during the period prior to that revocation – Principle of proportionality.#Case C-188/21.

European Union · Court of Justice of the European Union · 3 June 2022

Report· CCCELEX 62021CC0001decided

Opinion of Advocate General Kokott delivered on 2 June 2022.#MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which provides for the joint and several liability of the non-taxable manager of the legal person – Transfers made in bad faith by the manager – Depletion of the legal person’s assets leading to insolvency – Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits – Default interest – Proportionality.#Case C-1/21.

European Union · Court of Justice of the European Union · 2 June 2022

Record· TJCELEX 62020TJ0593decided

Judgment of the General Court (Eighth Chamber) of 18 May 2022.#Tirrenia di navigazione SpA v European Commission.#State aid – Maritime transport – Service of general economic interest – Decision declaring the aid unlawful – Decision declaring the aid partly compatible and partly incompatible with the internal market and ordering its recovery – Rescue aid – Compatibility with the internal market – Period of six months – Extension – Requirement to submit a restructuring or liquidation plan – Guidelines on State aid for rescuing and restructuring firms in difficulty – Tax exemption – Advantage – Selective nature – Effect on trade between Member States – Adverse effect on competition – Excessive duration of the procedure – Legitimate expectations – Legal certainty – Principle of good administration.#Case T-593/20.

European Union · Court of Justice of the European Union · 18 May 2022

Record· TJCELEX 62020TJ0593_INFdecided

Judgment of the General Court (Eighth Chamber) of 18 May 2022.#Tirrenia di navigazione SpA v European Commission.#State aid – Maritime transport – Service of general economic interest – Decision declaring the aid unlawful – Decision declaring the aid partly compatible and partly incompatible with the internal market and ordering its recovery – Rescue aid – Compatibility with the internal market – Period of six months – Extension – Requirement to submit a restructuring or liquidation plan – Guidelines on State aid for rescuing and restructuring firms in difficulty – Tax exemption – Advantage – Selective nature – Effect on trade between Member States – Adverse effect on competition – Excessive duration of the procedure – Legitimate expectations – Legal certainty – Principle of good administration.#Case T-593/20.

European Union · Court of Justice of the European Union · 18 May 2022

Record· CJCELEX 62020CJ0714_SUMdecided

Judgment of the Court (Sixth Chamber) of 12 May 2022.#U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia.#Reference for a preliminary ruling – Customs union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable to pay VAT – Import VAT – Union Customs Code – Regulation (EU) No 952/2013 – Article 77(3) – Joint and several liability of the indirect customs representative and the importing company – Customs duties.#Case C-714/20.

European Union · Court of Justice of the European Union · 12 May 2022

Record· CJCELEX 62020CJ0556_RESdecided

Judgment of the Court (Second Chamber) of 12 May 2022.#Schneider Electric SA and Others v Premier ministre and Ministre de l’Economie, des Finances et de la Relance.#Reference for a preliminary ruling – Approximation of laws – Directive 90/435/EEC – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Article 4 and Article 7(2) – Prevention of economic double taxation of dividends.#Case C-556/20.

European Union · Court of Justice of the European Union · 12 May 2022

Report· CCCELEX 62021CC0250decided

Opinion of Advocate General Medina delivered on 12 May 2022.#Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Supply of services for consideration – Exemptions – Article 135(1)(b) – Granting of credit – Sub-participation agreement.#Case C-250/21.

European Union · Court of Justice of the European Union · 12 May 2022

Record· CJCELEX 62020CJ0556decided

Arrêt de la Cour (deuxième chambre) du 12 mai 2022.#Schneider Electric SA e.a. contre Premier ministre et Ministre de l’Economie, des Finances et de la Relance.#Renvoi préjudiciel – Rapprochement des législations – Directive 90/435/CEE – Régime fiscal commun applicable aux sociétés mères et filiales d’États membres différents – Article 4 et article 7, paragraphe 2 – Prévention de la double imposition économique des dividendes.#Affaire C-556/20.

European Union · Court of Justice of the European Union · 12 May 2022

Report· CCCELEX 62021CC0235decided

Opinion of Advocate General Rantos delivered on 12 May 2022.#Raiffeisen Leasing v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Sale-and-lease back agreement – Persons liable for payment of VAT – Possibility of treating a written contractual agreement as an invoice.#Case C-235/21.

European Union · Court of Justice of the European Union · 12 May 2022

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