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151 records in EU in 2024

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 62023CJ0083_SUMdecided

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

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

Report· CCCELEX 62023CC0137decided

Opinion of Advocate General Rantos delivered on 5 September 2024.#X v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality.#Case C-137/23.

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

Report· CCCELEX 62023CC0331decided

Opinion of Advocate General Kokott delivered on 5 September 2024.#Dranken Van Eetvelde NV v Belgische Staat.#Request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability for tax debts owed by a third party – Conditions and scope of liability – Fight against VAT fraud – Joint and several liability for the payment of VAT which does not allow an assessment to be made on the basis of the contribution of each taxable person in the tax evasion – Principle of proportionality – Article 50 of the Charter of Fundamental Rights of the European Union – Principle non bis in idem – Criteria for application – Facts relating to different tax years against which administrative or criminal proceedings are brought – Continuing offence with unity of purpose – Facts not identical.#Case C-331/23.

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

Record· CJCELEX 62022CJ0639_SUMdecided

Judgment of the Court (Fourth Chamber) of 5 September 2024.#X and Others v Inspecteur van de Belastingdienst Utrecht and Others.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund.#Joined Cases C-639/22 to C-644/22.

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

Record· CJCELEX 62022CJ0639decided

Judgment of the Court (Fourth Chamber) of 5 September 2024.#X and Others v Inspecteur van de Belastingdienst Utrecht and Others.#Requests for a preliminary ruling from the rechtbank Gelderland.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund.#Joined Cases C-639/22 to C-644/22.

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

Record· TOCELEX 62023TO0037(01)decided

Order of the General Court (Second Chamber) of 13 August 2024.#Mead Johnson Nutrition (Asia Pacific) Pte Ltd and Others v European Commission.#Action for annulment – State aid – Tax exemption for income generated by interest and intellectual property royalties – Advance tax rulings in favour of multinational undertakings – Decision to extend the formal investigation procedure provided for in Article 108(2) TFEU – Act not open to challenge – Aid measure implemented on the date of the decision – Inadmissibility.#Case T-37/23.

European Union · Court of Justice of the European Union · 13 August 2024

Record· TOCELEX 62023TO0037(01)_INFdecided

Order of the General Court (Second Chamber) of 13 August 2024.#Mead Johnson Nutrition (Asia Pacific) Pte Ltd and Others v European Commission.#Action for annulment – State aid – Tax exemption for income generated by interest and intellectual property royalties – Advance tax rulings in favour of multinational undertakings – Decision to extend the formal investigation procedure provided for in Article 108(2) TFEU – Act not open to challenge – Aid measure implemented on the date of the decision – Inadmissibility.#Case T-37/23.

European Union · Court of Justice of the European Union · 13 August 2024

Record· CJCELEX 62023CJ0039_RESdecided

Judgment of the Court (First Chamber) of 29 July 2024.#Keva and Others v Skatteverket.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by pension funds governed by public law – Difference in treatment between resident and non-resident pension funds governed by public law – Exemption only of resident pension funds governed by public law – Comparability of situations – Whether justified – Need to safeguard the objective pursued by social policy – Need to preserve a balanced allocation of the power of taxation of the Member States.#Case C-39/23.

European Union · Court of Justice of the European Union · 29 July 2024

Record· CJCELEX 62022CJ0623decided

Judgment of the Court (Second Chamber) of 29 July 2024.#Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister.#Request for a preliminary ruling from the Cour constitutionnelle (Belgium).#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(1) – Reporting obligation – 8ab(5) – Subsidiary obligation to notify – Legal professional privilege – Validity – Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union – Right to respect for private life – Principles of equal treatment and non-discrimination – Principle of legality in criminal proceedings – Principle of legal certainty.#Case C-623/22.

European Union · Court of Justice of the European Union · 29 July 2024

Record· CJCELEX 62022CJ0623_RESdecided

Judgment of the Court (Second Chamber) of 29 July 2024.#Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(1) – Reporting obligation – Article 8ab(5) – Subsidiary obligation to notify – Legal professional privilege – Validity – Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union – Right to respect for private life – Principles of equal treatment and non-discrimination – Principle of legality in criminal proceedings – Principle of legal certainty.#Case C-623/22.

European Union · Court of Justice of the European Union · 29 July 2024

Record· CJCELEX 62023CJ0039decided

Judgment of the Court (First Chamber) of 29 July 2024.#Keva and Others v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by pension funds governed by public law – Difference in treatment between resident and non-resident pension funds governed by public law – Exemption only of resident pension funds governed by public law – Comparability of situations – Whether justified – Need to safeguard the objective pursued by social policy – Need to preserve a balanced allocation of the power of taxation of the Member States.#Case C-39/23.

European Union · Court of Justice of the European Union · 29 July 2024

Record· CJCELEX 62023CJ0182decided

Judgment of the Court (Eighth Chamber) of 11 July 2024.#Dyrektor Krajowej Informacji Skarbowej v J.S.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority – Expropriation.#Case C-182/23.

European Union · Court of Justice of the European Union · 11 July 2024

Record· CJCELEX 62023CJ0182_SUMdecided

Judgment of the Court (Eighth Chamber) of 11 July 2024.#Dyrektor Krajowej Informacji Skarbowej v J.S.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority – Expropriation.#Case C-182/23.

European Union · Court of Justice of the European Union · 11 July 2024

Report· CCCELEX 62023CC0018decided

Opinion of Advocate General Kokott delivered on 11 July 2024.#F S.A. v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach.#Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Undertakings for collective investment in transferable securities – Corporation tax – Exemption from corporation tax for income received by such an undertaking – Conditions for exemption – External management of that undertaking – Directive 2009/65/EC – Article 29(1) – Applicability.#Case C-18/23.

European Union · Court of Justice of the European Union · 11 July 2024

Record· CJCELEX 62023CJ0184decided

Judgment of the Court (Fourth Chamber) of 11 July 2024.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses.#Case C-184/23.

European Union · Court of Justice of the European Union · 11 July 2024

Record· CJCELEX 62023CJ0184_SUMdecided

Judgment of the Court (Fourth Chamber) of 11 July 2024.#Finanzamt T v S.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses.#Case C-184/23.

European Union · Court of Justice of the European Union · 11 July 2024

Report· CCCELEX 62023CC0369decided

Opinion of Advocate General Ćapeta delivered on 11 July 2024.#'Vivacom Bulgaria' EAD v Varhoven administrativen sad and Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Effective legal protection in the fields covered by EU law – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Access to an independent and impartial tribunal – Liability of a Member State for damage caused to individuals by an infringement of EU law – Infringement by a national court adjudicating at last instance in relation to value added tax (VAT) – Jurisdiction of a court adjudicating at last instance while having the capacity of defendant in the dispute – Composition of the adjudicating panel.#Case C-369/23.

European Union · Court of Justice of the European Union · 11 July 2024

Record· CJCELEX 62022CJ0736_INFdecided

Judgment of the Court (Fifth Chamber) of 4 July 2024.#Portuguese Republic v European Commission.#Appeal – State aid – Madeira Free Zone – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first subparagraph of Article 108(2) TFEU – Regulation (EU) 2015/1589 – Article 1(b)(i) and (ii) – Definitions of ‘existing aid’ and ‘new aid’ – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-736/22 P.

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

Record· CJCELEX 62023CJ0087decided

Judgment of the Court (Seventh Chamber) of 4 July 2024.#Biedrība 'Latvijas Informācijas un komunikācijas tehnoloģijas asociācija' v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73.#Case C-87/23.

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

Record· CJCELEX 62023CJ0087_SUMdecided

Judgment of the Court (Seventh Chamber) of 4 July 2024.#Biedrība 'Latvijas Informācijas un komunikācijas tehnoloģijas asociācija' v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73.#Case C-87/23.

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

Record· CJCELEX 62022CJ0736decided

Judgment of the Court (Fifth Chamber) of 4 July 2024.#Portuguese Republic v European Commission.#Appeal – State aid – Madeira Free Zone – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first subparagraph of Article 108(2) TFEU – Regulation (EU) 2015/1589 – Article 1(b)(i) and (ii) – Definitions of ‘existing aid’ and ‘new aid’ – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-736/22 P.

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

Record· CJCELEX 62023CJ0179_SUMdecided

Judgment of the Court (Seventh Chamber) of 4 July 2024.#Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României and Ministerul Finanțelor.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Supply of services effected for consideration – Management fees collected by a collective management organisation for copyright and related rights for the collection, distribution and payment of remuneration due to rightholders – Remuneration not forming part of a taxable transaction.#Case C-179/23.

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

Record· CJCELEX 62023CJ0179decided

Judgment of the Court (Seventh Chamber) of 4 July 2024.#Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României and Ministerul Finanțelor.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Supply of services for consideration – Management fees collected by a collective management organisation for copyright and related rights for the collection, distribution and payment of remuneration due to rightholders – Remuneration not forming part of a taxable transaction.#Case C-179/23.

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

Report· CCCELEX 62023CC0277decided

Opinion of Advocate General Szpunar delivered on 4 July 2024.#E.P. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Ustavni sud Republike Hrvatske.#Reference for a preliminary ruling – Citizenship of the Union – Article 21(1) TFEU – Right to move and reside freely within the territory of the Member States – Tax legislation – Income tax – Calculation of the amount of the basic personal allowance for a dependent child who has received mobility support for educational purposes in the context of the Erasmus+ programme – Regulation (EU) No 1288/2013 – Taxation of grants to support the mobility of individuals covered by that regulation – Restriction on freedom of movement – Proportionality.#Case C-277/23.

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

Record· COCELEX 62023CO0225_INFdecided

Order of the Court (Sixth Chamber) of 27 June 2024.#FR v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Freedom of establishment – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Scope – Personal taxpayer – Determination of the tax base.#Case C-225/23.

European Union · Court of Justice of the European Union · 27 June 2024

Record· COCELEX 62023CO0225decided

Order of the Court (Sixth Chamber) of 27 June 2024.#FR v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Freedom of establishment – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Scope – Personal taxpayer – Determination of the tax base.#Case C-225/23.

European Union · Court of Justice of the European Union · 27 June 2024

Record· TJCELEX 62014TJ0001decided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 26 June 2024.#Aluminios Cortizo, SAU and Cortizo Cartera, SL v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax scheme applicable to certain finance lease agreements for the purchase of ships (Spanish Tax Lease System) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual terms protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities.#Case T-1/14.

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

Record· TJCELEX 62014TJ0001_INFdecided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 26 June 2024.#Aluminios Cortizo, SAU and Cortizo Cartera, SL v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax scheme applicable to certain finance lease agreements for the purchase of ships (Spanish Tax Lease System) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual terms protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities.#Case T-1/14.

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

Record· COCELEX 62023CO0763decided

Order of the Court (Ninth Chamber) of 25 June 2024.#Direcţia Generală Regională a Finanţelor Publice Iaşi and Direcţia Generală Regională a Finanţelor Publice Iaşi - Administraţia Judeţeană a Finanţelor Publice Bacău - Activitatea de Inspecţie Fiscală v S.C. Dragoram Tour S.R.L.#Request for a preliminary ruling from the Curtea de Apel Bacău.#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 – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 306 to 308 – Special scheme for travel agents – Scope – Transactions carried out by travel agents consisting of the resale, at a price including a mark-up, of airline tickets purchased from taxable third parties – Absence of additional service.#Case C-763/23.

European Union · Court of Justice of the European Union · 25 June 2024

Record· COCELEX 62023CO0763_INFdecided

Order of the Court (Ninth Chamber) of 25 June 2024.#Direcţia Generală Regională a Finanţelor Publice Iaşi and Direcţia Generală Regională a Finanţelor Publice Iaşi - Administraţia Judeţeană a Finanţelor Publice Bacău - Activitatea de Inspecţie Fiscală v S.C. Dragoram Tour S.R.L.#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 – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 306 to 308 – Special scheme for travel agents – Scope – Transactions carried out by travel agents consisting of the resale, at a price including a mark-up, of airline tickets purchased from taxable third parties – Absence of additional service.#Case C-763/23.

European Union · Court of Justice of the European Union · 25 June 2024

Record· CJCELEX 62023CJ0420decided

Judgment of the Court (Sixth Chamber) of 20 June 2024.#Faurécia – Assentos de Automóvel Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Article 63 TFEU – Free movement of capital – Stamp duty – Short-term cash transactions – Resident and non-resident borrowers – Difference in treatment – Restriction.#Case C-420/23.

European Union · Court of Justice of the European Union · 20 June 2024

Record· CJCELEX 62023CJ0380_INFdecided

Judgment of the Court (Sixth Chamber) of 13 June 2024.#UN v État belge.#Reference for a preliminary ruling – Article 19 TEU – Article 45 TFEU – Article 47 of the Charter of Fundamental Rights of the European Union – Income tax – Convention for the avoidance of double taxation – Mutual agreement procedure provided for under such a convention – Member State, at the end of that procedure, making the right to restitution of tax already paid in another Member State conditional upon the withdrawal by the taxpayer of his or her actions brought before the courts of that first Member State – Inadmissibility of the request for a preliminary ruling.#Case C-380/23.

European Union · Court of Justice of the European Union · 13 June 2024

Record· CJCELEX 62023CJ0266_SUMdecided

Judgment of the Court (Tenth Chamber) of 13 June 2024.#A. S.A. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Reference for a preliminary ruling – Directive 2003/96/EC – Article 2(4)(b), third indent – Article 17(1)(a) – Excise duty – Taxation of energy products and electricity – Electricity used in electrolysis – Tax reductions on the consumption of energy products and electricity for energy-intensive businesses – Purchase of energy products and electricity – Actual cost of energy purchased – Distribution tariffs – Criteria for exemption – Principle of equality and non-discrimination.#Case C-266/23.

European Union · Court of Justice of the European Union · 13 June 2024

Record· CJCELEX 62022CJ0696_SUMdecided

Judgment of the Court (Ninth Chamber) of 13 June 2024.#C SPRL v contreAdministrația Județeană a Finanțelor Publice (AJFP) Cluj and Direcția Generală Regională a Finanțelor Publice (DGRFP) Cluj-Napoca.#Reference for a preliminary ruling – Common – system of value added tax (VAT) – Directive 2006/112/EC – Article 64(1) and (2) – Applicability – Services of court-appointed administrators and liquidators – Continuous supply of services – Article 168(a) – Deduction of input VAT – Expenditure relating to the right to use a trade name – Rights of the defence – Right to be heard.#Case C-696/22.

European Union · Court of Justice of the European Union · 13 June 2024

Record· CJCELEX 62022CJ0533_SUMdecided

Judgment of the Court (Tenth Chamber) of 13 June 2024.#SC Adient Ltd & Co. Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a ‘fixed establishment’ – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on behalf of another company, belonging to the same group and established in another Member State’.#Case C-533/22.

European Union · Court of Justice of the European Union · 13 June 2024

Record· CJCELEX 62023CJ0266decided

Judgment of the Court (Tenth Chamber) of 13 June 2024.#A. S.A. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Directive 2003/96/EC – Article 2(4)(b), third indent – Article 17(1)(a) – Excise duty – Taxation of energy products and electricity – Electricity used in electrolysis – Tax reductions on the consumption of energy products and electricity for energy-intensive businesses – Purchase of energy products and electricity – Actual cost of energy purchased – Distribution tariffs – Criteria for exemption – Principle of equality and non-discrimination.#Case C-266/23.

European Union · Court of Justice of the European Union · 13 June 2024

Record· CJCELEX 62023CJ0380decided

Judgment of the Court (Sixth Chamber) of 13 June 2024.#UN v État belge.#Request for a preliminary ruling from the tribunal de première instance du Luxembourg.#Reference for a preliminary ruling – Article 19 TEU – Article 45 TFEU – Article 47 of the Charter of Fundamental Rights of the European Union – Income tax – Convention for the avoidance of double taxation – Mutual agreement procedure provided for under such a convention – Member State, at the end of that procedure, making the right to restitution of tax already paid in another Member State conditional upon the withdrawal by the taxpayer of his or her actions brought before the courts of that first Member State – Inadmissibility of the request for a preliminary ruling.#Case C-380/23.

European Union · Court of Justice of the European Union · 13 June 2024

Record· CJCELEX 62022CJ0533decided

Judgment of the Court (Tenth Chamber) of 13 June 2024.#SC Adient Ltd & Co. Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş.#Request for a preliminary ruling from the Tribunalul Argeş.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a ‘fixed establishment’ – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on behalf of another company, belonging to the same group and established in another Member State’.#Case C-533/22.

European Union · Court of Justice of the European Union · 13 June 2024

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