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

151 records in EU in 2023

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· TJCELEX 62016TJ0263(01)decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Magnetrol International and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0131(01)decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Kingdom of Belgium v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Adverse effect on competition – Recovery.#Case T-131/16 RENV.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0131(01)_RESdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Kingdom of Belgium v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Adverse effect on competition – Recovery.#Case T-131/16 RENV.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0858decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Dow Silicones Corp., anciennement Dow Corning Corp. and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-858/16 and T-867/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0263(01)_RESdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Magnetrol International and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-263/16 RENV, T-265/16, T-311/16, T-319/16, T-321/16, T-343/16, T-350/16, T-444/16, T-800/16 and T-832/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· CJCELEX 62021CJ0820decided

Judgment of the Court (Fourth Chamber) of 14 September 2023.#'Vinal' AD v Direktor na Agentsia 'Mitnitsi'.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Excise duty – Directive 2008/118/EC – Article 16 – Tax warehouse arrangements – Conditions for the grant of an authorisation for the opening and operation of a tax warehouse by an authorised warehousekeeper – Failure to satisfy those conditions – Final withdrawal of the authorisation, together with the imposition of a financial penalty – Article 50 of the Charter of Fundamental Rights of the European Union – Ne bis in idem principle – Proportionality.#Case C-820/21.

European Union · Court of Justice of the European Union · 14 September 2023

Record· CJCELEX 62021CJ0820_SUMdecided

Judgment of the Court (Fourth Chamber) of 14 September 2023.#'Vinal' AD v Direktor na Agentsia 'Mitnitsi'.#Reference for a preliminary ruling – Excise duty – Directive 2008/118/EC – Article 16 – Tax warehouse arrangements – Conditions for the grant of an authorisation for the opening and operation of a tax warehouse by an authorised warehousekeeper – Failure to satisfy those conditions – Final withdrawal of the authorisation, together with the imposition of a financial penalty – Article 50 of the Charter of Fundamental Rights of the European Union – Ne bis in idem principle – Proportionality.#Case C-820/21.

European Union · Court of Justice of the European Union · 14 September 2023

Record· CJCELEX 62022CJ0453_SUMdecided

Judgment of the Court (Eighth Chamber) of 7 September 2023.#Michael Schütte v Finanzamt Brilon.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT.#Case C-453/22.

European Union · Court of Justice of the European Union · 7 September 2023

Record· CJCELEX 62022CJ0015_SUMdecided

Judgment of the Court (Fifth Chamber) of 7 September 2023.#RF v Finanzamt G.#Reference for a preliminary ruling – Development cooperation – Direct taxation – Income tax – Exemption granted to employees assigned to development aid projects financed from national budgetary resources – Difference in treatment of employees assigned to a project financed by the European Development Fund – Article 63(1) TFEU – Free movement of capital – Article 4(3) TEU – Duty of sincere cooperation – Facilitating the tasks of the European Union – Articles 208 and 210 TFEU – Development cooperation – Obligation to promote policies in the area of development cooperation – Invocability.#Case C-15/22.

European Union · Court of Justice of the European Union · 7 September 2023

Record· CJCELEX 62021CJ0461_SUMdecided

Judgment of the Court (Third Chamber) of 7 September 2023.#SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Exemptions – Road carriage transactions directly connected with the import of goods – Rules of evidence – Articles 56 and 57 TFEU – Freedom to provide services – Recovery of VAT by a non-resident – Taxation of consideration paid by way of a tax on the income of non-resident persons – Tax withheld at source by a resident.#Case C-461/21.

European Union · Court of Justice of the European Union · 7 September 2023

Report· CCCELEX 62022CC0433decided

Opinion of Advocate General Kokott delivered on 7 September 2023.#Autoridade Tributária e Aduaneira v HPA – Construções SA.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Annex IV – Point 2 – Temporary provisions for particular labour-intensive services – Reduced rate of VAT applicable to the renovation and repairing of private dwellings – Definition of ‘private dwellings’.#Case C-433/22.

European Union · Court of Justice of the European Union · 7 September 2023

Record· CJCELEX 62022CJ0453decided

Judgment of the Court (Eighth Chamber) of 7 September 2023.#Michael Schütte v Finanzamt Brilon.#Request for a preliminary ruling from the Finanzgericht Münster.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT.#Case C-453/22.

European Union · Court of Justice of the European Union · 7 September 2023

Report· CCCELEX 62022CC0314decided

Opinion of Advocate General Kokott delivered on 7 September 2023.#'Consortium Remi Group' AD 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 Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.

European Union · Court of Justice of the European Union · 7 September 2023

Record· TJCELEX 62022TJ0108_INFdecided

Judgment of the General Court (First Chamber) of 6 September 2023.#Sopra Steria Benelux and Unisys Belgium v European Commission.#Public service contracts – Tendering procedure – Services for the specification, development, maintenance and support of IT platforms for the Directorate-General Taxation and Customs Union – Decision taken following the annulment by the General Court of a previous decision – Rejection of the tender submitted by a tenderer and award of the contract to the tenderer whose tender had initially been accepted – Execution of a judgment of the General Court – Article 266 TFEU – Manifest error of assessment.#Case T-108/22.

European Union · Court of Justice of the European Union · 6 September 2023

Record· TJCELEX 62022TJ0108decided

Judgment of the General Court (First Chamber) of 6 September 2023.#Sopra Steria Benelux and Unisys Belgium v European Commission.#Public service contracts – Tendering procedure – Services for the specification, development, maintenance and support of IT platforms for the Directorate-General Taxation and Customs Union – Decision taken following the annulment by the General Court of a previous decision – Rejection of the tender submitted by a tenderer and award of the contract to the tenderer whose tender had initially been accepted – Execution of a judgment of the General Court – Article 266 TFEU – Manifest error of assessment.#Case T-108/22.

European Union · Court of Justice of the European Union · 6 September 2023

Proposal· PCCELEX 52023PC0504open

Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

European Union · European Commission · 4 September 2023

Record· CJCELEX 62023CJ0107_RESdecided

Judgment of the Court (Grand Chamber) of 24 July 2023.#Criminal proceedings against C.I. and Others.#Reference for a preliminary ruling – Protection of the financial interests of the European Union – Article 325(1) TFEU – PFI Convention – Article 2(1) – Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures – Obligation to provide for criminal penalties – Value added tax (VAT) – Directive 2006/112/EC – Serious VAT fraud – Limitation period for criminal liability – Judgment of a constitutional court invalidating a national provision governing the grounds for interrupting that period – Systemic risk of impunity – Protection of fundamental rights – Article 49(1) of the Charter of Fundamental Rights of the European Union – Principle that offences and penalties must be defined by law – Requirements of foreseeability and precision of criminal law – Principle of the retroactive application of the more lenient criminal law (lex mitior) – Principle of legal certainty – National standard of protection of fundamental rights – Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law – Disciplinary liability of judges in the event of non-compliance with those judgments – Principle of the primacy of EU law.#Case C-107/23 PPU.

European Union · Court of Justice of the European Union · 24 July 2023

Record· CJCELEX 62023CJ0107decided

Judgment of the Court (Grand Chamber) of 24 July 2023.#Criminal proceedings against C.I. and Others.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Reference for a preliminary ruling – Protection of the financial interests of the European Union – Article 325(1) TFEU – PFI Convention – Article 2(1) – Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures – Obligation to provide for criminal penalties – Value added tax (VAT) – Directive 2006/112/EC – Serious VAT fraud – Limitation period for criminal liability – Judgment of a constitutional court invalidating a national provision governing the grounds for interrupting that period – Systemic risk of impunity – Protection of fundamental rights – Article 49(1) of the Charter of Fundamental Rights of the European Union – Principle that offences and penalties must be defined by law – Requirements of foreseeability and precision of criminal law – Principle of the retroactive application of the more lenient criminal law (lex mitior) – Principle of legal certainty – National standard of protection of fundamental rights – Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law – Disciplinary liability of judges in the event of non-compliance with those judgments – Principle of the primacy of EU law.#Case C-107/23 PPU.

European Union · Court of Justice of the European Union · 24 July 2023

Record· COCELEX 62022CO0416_INFdecided

Order of the Court (Tenth Chamber) of 19 July 2023.#EDP - Energias de Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Answer which may be clearly deduced from existing case-law – Directive 2008/7/EC – Article 5(2) – Indirect taxes on the raising of capital – Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds.#Case C-416/22.

European Union · Court of Justice of the European Union · 19 July 2023

Record· COCELEX 62022CO0335decided

Order of the Court (Tenth Chamber) of 19 July 2023.#A, 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 – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Directive 2008/7/EC – Article 5(2)(b) – Indirect taxes on the raising of capital – Stamp duty on services relating to the placement of bonds and commercial papers on the market.#Case C-335/22.

European Union · Court of Justice of the European Union · 19 July 2023

Record· COCELEX 62022CO0416decided

Order of the Court (Tenth Chamber) of 19 July 2023.#EDP - Energias de Portugal, 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 – Answer which may be clearly deduced from existing case-law – Directive 2008/7/EC – Article 5(2) – Indirect taxes on the raising of capital – Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds.#Case C-416/22.

European Union · Court of Justice of the European Union · 19 July 2023

Record· COCELEX 62022CO0335_INFdecided

Order of the Court (Tenth Chamber) of 19 July 2023.#A, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Directive 2008/7/EC – Article 5(2)(b) – Indirect taxes on the raising of capital – Stamp duty on services relating to the placement of bonds and commercial papers on the market.#Case C-335/22.

European Union · Court of Justice of the European Union · 19 July 2023

Record· CJCELEX 62021CJ0615_RESdecided

Judgment of the Court (Fifth Chamber) of 13 July 2023.#Napfény-Toll Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Value added tax (VAT) – National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings – Repeated tax procedures – Regulation No 2988/95 – Scope – Principles of legal certainty and effectiveness of EU law.#Case C-615/21.

European Union · Court of Justice of the European Union · 13 July 2023

Record· CJCELEX 62021CJ0615decided

Judgment of the Court (Fifth Chamber) of 13 July 2023.#Napfény-Toll Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Törvényszék.#Reference for a preliminary ruling – Value added tax (VAT) – National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings – Repeated tax procedures – Regulation No 2988/95 – Scope – Principles of legal certainty and effectiveness of EU law.#Case C-615/21.

European Union · Court of Justice of the European Union · 13 July 2023

Report· CCCELEX 62022CC0288decided

Opinion of Advocate General Kokott delivered on 13 July 2023.#TP v Administration de l'enregistrement, des domaines et de la TVA.#Request for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/CE – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.

European Union · Court of Justice of the European Union · 13 July 2023

Report· CCCELEX 62022CC0340decided

Opinion of Advocate General Pikamäe delivered on 13 July 2023.#Cofidis 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 – Direct taxation – Article 49 TFEU – Freedom of establishment – Introduction of a tax on the liabilities of credit institutions for the purpose of funding the national social security system – Alleged discrimination against branches of foreign credit institutions – Directive 2014/59/EU – Framework for the recovery and resolution of credit institutions and investment firms – Scope.#Case C-340/22.

European Union · Court of Justice of the European Union · 13 July 2023

Record· CJCELEX 62022CJ0180decided

Judgment of the Court (First Chamber) of 13 July 2023.#Finanzamt Hamm v Harry Mensing.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 311 et seq. – Special arrangements for works of art – Margin scheme – Taxable dealers – Supply of works of art by creators or their successors in title – Intra-Community transactions – Right to deduct input tax.#Case C-180/22.

European Union · Court of Justice of the European Union · 13 July 2023

Record· CJCELEX 62022CJ0344decided

Judgment of the Court (Tenth Chamber) of 13 July 2023.#Gemeinde A v Finanzamt.#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 2(1)(c) – Supply of services for consideration – Bodies governed by public law – Municipality collecting a spa tax for the provision of spa facilities accessible to everyone.#Case C-344/22.

European Union · Court of Justice of the European Union · 13 July 2023

Report· CCCELEX 62023CC0107decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 29 June 2023.#Criminal proceedings against C.I. and Others.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Reference for a preliminary ruling – Protection of the financial interests of the European Union – Article 325(1) TFEU – PFI Convention – Article 2(1) – Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures – Obligation to provide for criminal penalties – Value added tax (VAT) – Directive 2006/112/EC – Serious VAT fraud – Limitation period for criminal liability – Judgment of a constitutional court invalidating a national provision governing the grounds for interrupting that period – Systemic risk of impunity – Protection of fundamental rights – Article 49(1) of the Charter of Fundamental Rights of the European Union – Principle that offences and penalties must be defined by law – Requirements of foreseeability and precision of criminal law – Principle of the retroactive application of the more lenient criminal law (lex mitior) – Principle of legal certainty – National standard of protection of fundamental rights – Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law – Disciplinary liability of judges in the event of non-compliance with those judgments – Principle of the primacy of EU law.#Case C-107/23 PPU.

European Union · Court of Justice of the European Union · 29 June 2023

Record· CJCELEX 62022CJ0108decided

Judgment of the Court (Eighth Chamber) of 29 June 2023.#Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o.#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 – Special scheme for travel agents – Scope – Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services.#Case C-108/22.

European Union · Court of Justice of the European Union · 29 June 2023

Record· CJCELEX 62022CJ0232decided

Judgment of the Court (Tenth Chamber) of 29 June 2023.#Cabot Plastics Belgium SA v État belge.#Request for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies.#Case C-232/22.

European Union · Court of Justice of the European Union · 29 June 2023

Record· CJCELEX 62021CJ0833_SUMdecided

Arrêt de la Cour (cinquième chambre) du 22 juin 2023.#Endesa Generación SAU contre Tribunal Económico Administrativo Central.#Renvoi préjudiciel – Taxation des produits énergétiques et de l’électricité – Directive 2003/96/CE – Article 14, paragraphe 1, sous a) – Exonération des produits énergétiques utilisés pour produire de l’électricité – Dérogation – Taxation des produits énergétiques pour des “raisons ayant trait à la protection de l’environnement” – Portée.#Affaire C-833/21.

European Union · Court of Justice of the European Union · 22 June 2023

Record· CJCELEX 62021CJ0833decided

Judgment of the Court (Fifth Chamber) of 22 June 2023.#Endesa Generación SAU v Tribunal Económico Administrativo Central.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Exemption of energy products used to produce electricity – Derogation – Taxation of energy products for ‘reasons of environmental policy’ – Scope.#Case C-833/21.

European Union · Court of Justice of the European Union · 22 June 2023

Record· CJCELEX 62022CJ0258decided

Judgment of the Court (Sixth Chamber) of 22 June 2023.#Finanzamt Hannover-Nord v H Lebensversicherung.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Free movement of capital – Article 63 TFEU – Business tax – Calculation of the basis of assessment for that tax – Rules for calculation – Dividends from holdings of less than 10% in the capital of resident and non-resident capital companies – Inclusion in the basis of assessment for business tax – Time of the inclusion – Difference in treatment – Restriction – None.#Case C-258/22.

European Union · Court of Justice of the European Union · 22 June 2023

Record· COCELEX 62022CO0426_INFdecided

Order of the Court (Sixth Chamber) of 20 June 2023.#SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 183 – Principles of fiscal effectiveness and fiscal neutrality – Deduction of input tax – Refund of excess – Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law – Monetary depreciation.#Case C-426/22.

European Union · Court of Justice of the European Union · 20 June 2023

Record· COCELEX 62022CO0426decided

Order of the Court (Sixth Chamber) of 20 June 2023.#SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Törvényszék.#Request for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 183 – Principles of fiscal effectiveness and fiscal neutrality – Deduction of input tax – Refund of excess – Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law – Monetary depreciation.#Case C-426/22.

European Union · Court of Justice of the European Union · 20 June 2023

Report· CCCELEX 62022CC0096decided

Opinion of Advocate General Pikamäe delivered on 8 June 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

European Union · Court of Justice of the European Union · 8 June 2023

Record· CJCELEX 62022CJ0322decided

Judgment of the Court (Seventh Chamber) of 8 June 2023.#E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Principle of sincere cooperation – Principle of effectiveness – Tax levied by a Member State in breach of EU law – Breach established following a ruling of the Court of Justice – Right to be paid interest on the overpayment – National legislation limiting the right to the payment of interest to the period running until the thirtieth day following the publication of the ruling of the Court of Justice in the Official Journal of the European Union.#Case C-322/22.

European Union · Court of Justice of the European Union · 8 June 2023

Report· CCCELEX 62021CC0831decided

Opinion of Advocate General Pikamäe delivered on 25 May 2023.#Fachverband Spielhallen eV and LM v European Commission.#Appeal – State aid – Article 107(1) TFEU – Concept of ‘aid’ – Condition relating to selective advantage – Tax treatment of operators of public casinos in Germany – Levy on the profits – Partial deductibility of the amounts paid in respect of that levy from the tax base for income or corporation tax and trade tax – Decision of the European Commission – Rejection of a complaint at the end of the preliminary examination stage on the ground that that deductibility does not constitute State aid – Separate finding of no economic advantage and no selectivity – Action before the General Court of the European Union limited to the finding of no selectivity – Action deemed ineffective – Identification by the Commission of the reference system or ‘normal’ tax system – Interpretation for that purpose of the applicable national tax law – Classification of the levy on the profits as a ‘special tax’ deductible in respect of ‘costs associated with commercial transactions’ – Principle ne ultra petita.#Case C-831/21 P.

European Union · Court of Justice of the European Union · 25 May 2023

Record· COCELEX 62022CO0690decided

Order of the Court (Seventh Chamber) of 24 May 2023.#Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda 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 – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 178(a) – Right to deduct – Conditions of exercise – Article 226(6) – Details which must appear on the invoice – Scope and nature of the services provided – Invoices containing a generic description of the services provided.#Case C-690/22.

European Union · Court of Justice of the European Union · 24 May 2023

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