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Report· CCCELEX 62019CC0044decided

Opinion of Advocate General Szpunar delivered on 23 April 2020.#Repsol Petróleo, SA v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced.#Case C-44/19.

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

Report· CCCELEX 62019CC0312decided

Opinion of Advocate General Kokott delivered on 23 April 2020.#XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 9(1) – Article 193 – Concept of ‘taxable person’ – Joint activity agreement – Partnership – Allocation of an economic transaction to one of the partners – Determination of the taxable person liable for the tax.#Case C-312/19.

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

Record· CJCELEX 62018CJ0458_SUMdecided

Arrêt de la Cour (cinquième chambre) du 2 avril 2020.#« GVC Services (Bulgaria) » EOOD contre Direktor na Direktsia « Obzhalvane i danachno-osiguritelna praktika » – Sofia.#Renvoi préjudiciel – Régime fiscal commun applicable aux sociétés mères et filiales d’États membres différents – Directive 2011/96/UE – Article 2, sous a), i) et iii), et annexe I, partie A, sous ab), et partie B, dernier tiret – Notions de “sociétés constituées conformément au droit du Royaume-Uni” et de “corporation tax au Royaume-Uni” – Sociétés enregistrées à Gibraltar et qui y sont assujetties à l’impôt sur les sociétés.#Affaire C-458/18.

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

Record· COCELEX 62019CO0553_INFdecided

Beschluss des Gerichtshofs (Neunte Kammer) vom 2. April 2020.#International Tax Stamp Association Ltd (ITSA) gegen Europäische Kommission.#Rechtsmittel – Art. 181 der Verfahrensordnung des Gerichtshofs – Rechtsangleichung – Herstellung, Aufmachung und Verkauf von Tabakerzeugnissen und verwandten Erzeugnissen – Errichtung und Betrieb eines Rückverfolgbarkeitssystems für Tabakerzeugnisse – Delegierte Verordnung und Durchführungsrechtsakte – Nichtigkeitsklage – Zulässigkeit – Art. 263 Abs. 4 AEUV – Keine unmittelbare Betroffenheit – Art. 256 Abs. 1 Unterabs. 2 AEUV – Art. 58 Abs. 1 der Satzung des Gerichtshofs der Europäischen Union – Art. 168 Abs. 1 Buchst. d und Art. 169 Abs. 2 der Verfahrensordnung des Gerichtshofs – Keine genaue Bezeichnung der beanstandeten Punkte der Begründung des angefochtenen Urteils und keine konkreten rechtlichen Argumente zur Stützung des Rechtsmittels – Vorbringen, mit dem vom Gerichtshof eine bloße Überprüfung der im ersten Rechtszug vorgebrachten Argumente begehrt wird – Offensichtlich unzulässiges Rechtsmittel.#Rechtssache C-553/19 P.

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

Record· CJCELEX 62018CJ0458decided

Judgment of the Court (Fifth Chamber) of 2 April 2020.#„GVC Services (Bulgaria)“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 2(a)(i) and (iii) and Annex I, Part A (ab), and Part B, last indent – Definition of ‘Companies incorporated under the law of the United Kingdom’ and ‘corporation tax in the United Kingdom’ – Companies registered in Gibraltar and subject to corporation tax there.#Case C-458/18.

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

Record· COCELEX 62019CO0553decided

Order of the Court (Ninth Chamber) of 2 April 2020.#International Tax Stamp Association Ltd (ITSA) v European Commission.#Appeal — Article 181 of the Rules of Procedure of the Court of Justice — Approximation of laws — Manufacture, presentation and sale of tobacco and related products — Establishment and operation of a traceability system for tobacco products — Delegated regulation and implementing measures — Action for annulment — Admissibility — Article 263, fourth para., TFEU — Lack of individual concern — Article 256(1), second para., TFEU — Article 58, first para., of the Statue of the Court of Justice of the European Union — Article 168(1)(d) and Article 169(2) of the Rules of Procedure of the Court of Justice — Paragraphs of the contested grounds of the judgment under appeal and specific legal arguments in support of the appeal not made clear — Line of argument asking the Court simply to re-examine the arguments put forward at first instance — Manifestly inadmissible appeal.#Case C-553/19 P.

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

Record· CJCELEX 62019CJ0182decided

Judgment of the Court (Seventh Chamber) of 26 March 2020.#Pfizer Consumer Healthcare Ltd v 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 — Common Customs Tariff — Combined Nomenclature — Tariff classification — Heading 3005 and heading 3824 — Self-heating patches and belts to relieve pain — Implementing Regulation (EU) 2016/1140 — Invalidity.#Case C-182/19.

European Union · Court of Justice of the European Union · 26 March 2020

Report· CCCELEX 62019CC0231decided

Opinion of Advocate General Pikamäe delivered on 11 March 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 · 11 March 2020

Record· CJCELEX 62019CJ0094decided

Judgment of the Court (Seventh Chamber) of 11 March 2020.#San Domenico Vetraria SpA v Agenzia delle Entrate.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Articles 2 and 6 — Scope — Taxable transactions — Services supplied for consideration — Secondment of staff by a parent company to its subsidiary — Reimbursement by the subsidiary limited to the costs incurred.#Case C-94/19.

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

Record· CJCELEX 62018CJ0211decided

Judgment of the Court (Sixth Chamber) of 5 March 2020.#Idealmed III – Serviços de Saúde 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 — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions — Hospital and medical care — Hospital establishments — Services provided under social conditions comparable to those applicable to bodies governed by public law — Articles 377 and 391 — Derogations — Right to opt for a taxation regime — Maintenance of the taxation — Variation in the conditions for the exercise of the activity.#Case C-211/18.

European Union · Court of Justice of the European Union · 5 March 2020

Record· CJCELEX 62019CJ0048decided

Judgment of the Court (Sixth Chamber) of 5 March 2020.#X-GmbH v Finanzamt Z.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Article 132(1)(c) – Exemptions – Provision of medical care in the exercise of the medical and paramedical professions – Providing services by telephone – Services provided by nurses and medical assistants.#Case C-48/19.

European Union · Court of Justice of the European Union · 5 March 2020

Record· CJCELEX 62018CJ0482_RESdecided

Judgment of the Court (Grand Chamber) of 3 March 2020.#Google Ireland Limited v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vámigazgatósága.#Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions — Tax provisions — Tax on advertising activities based on turnover — Obligations relating to registration with a tax authority — Principle of non-discrimination — Fines — Principle of proportionality.#Case C-482/18.

European Union · Court of Justice of the European Union · 3 March 2020

Record· CJCELEX 62018CJ0323_RESdecided

Judgment of the Court (Grand Chamber) of 3 March 2020.#Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling — Freedom of establishment — Turnover tax in the store retail trade sector — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons.#Case C-323/18.

European Union · Court of Justice of the European Union · 3 March 2020

Record· CJCELEX 62018CJ0075_RESdecided

Judgment of the Court (Grand Chamber) of 3 March 2020.#Vodafone Magyarország Mobil Távközlési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling — Freedom of establishment — Tax on the turnover of telecommunications operators — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons — State aid — Common system of value added tax (VAT) — Turnover taxes — Meaning.#Case C-75/18.

European Union · Court of Justice of the European Union · 3 March 2020

Record· CJCELEX 62018CJ0482decided

Judgment of the Court (Grand Chamber) of 3 March 2020.#Google Ireland Limited v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vámigazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions — Tax provisions — Tax on advertising activities based on turnover — Obligations relating to registration with a tax authority — Principle of non-discrimination — Fines — Principle of proportionality.#Case C-482/18.

European Union · Court of Justice of the European Union · 3 March 2020

Record· CJCELEX 62018CJ0323decided

Judgment of the Court (Grand Chamber) of 3 March 2020.#Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Freedom of establishment — Turnover tax in the store retail trade sector — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons.#Case C-323/18.

European Union · Court of Justice of the European Union · 3 March 2020

Record· CJCELEX 62018CJ0075decided

Judgment of the Court (Grand Chamber) of 3 March 2020.#Vodafone Magyarország Mobil Távközlési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Freedom of establishment — Tax on the turnover of telecommunications operators — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons — State aid — Common system of value added tax (VAT) — Turnover taxes — Meaning.#Case C-75/18.

European Union · Court of Justice of the European Union · 3 March 2020

Report· CCCELEX 62018CC0791decided

Opinion of Advocate General Bobek delivered on 3 March 2020.#Stichting Schoonzicht v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Immovable property acquired as capital goods – Deduction of input tax paid – Adjustment of the initial deduction – Single adjustment of that deduction in full after the goods in question are first used – Adjustment period.#Case C-791/18.

European Union · Court of Justice of the European Union · 3 March 2020

Record· CJCELEX 62018CJ0405decided

Judgment of the Court (Fourth Chamber) of 27 February 2020.#AURES Holdings a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed.#Case C-405/18.

European Union · Court of Justice of the European Union · 27 February 2020

Report· CCCELEX 62019CC0331decided

Opinion of Advocate General Szpunar delivered on 27 February 2020.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 1 – Definitions of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’ – Aphrodisiac products.#Case C-331/19.

European Union · Court of Justice of the European Union · 27 February 2020

Record· COCELEX 62019CO0630_INFdecided

Order of the Court (Eighth Chamber) of 26 February 2020.#PAGE International Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Deduction of input tax — Directive 2006/112/EC — Articles 168 and 176 — Exclusion from the right to deduct — Acquisition of food services — Standstill clause — Accession to the European Union.#Case C-630/19.

European Union · Court of Justice of the European Union · 26 February 2020

Record· COCELEX 62019CO0630decided

Order of the Court (Eighth Chamber) of 26 February 2020.#PAGE International Lda 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 — Taxation — Value added tax (VAT) — Deduction of input tax — Directive 2006/112/EC — Articles 168 and 176 — Exclusion from the right to deduct — Acquisition of food services — Standstill clause — Accession to the European Union.#Case C-630/19.

European Union · Court of Justice of the European Union · 26 February 2020

Record· CJCELEX 62018CJ0788decided

Judgment of the Court (First Chamber) of 26 February 2020.#Stanleyparma Sas di Cantarelli Pietro & C. and Stanleybet Malta Ltd v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna – SOT Parma.#Request for a preliminary ruling from the Commissione tributaria provinciale di Parma.#Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Games of chance — Taxation — Principle of non-discrimination — Single tax on betting.#Case C-788/18.

European Union · Court of Justice of the European Union · 26 February 2020

Record· COCELEX 62019CO0468decided

Order of the Court (Sixth Chamber) of 13 February 2020.#Regione Veneto v HD.#Request for a preliminary ruling from the Commissione tributaria regionale per il Veneto.#Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Historical vehicles – Non-uniform tax treatment within a Member State – Purely internal situation – Manifest inadmissibility.#Case C-468/19.

European Union · Court of Justice of the European Union · 13 February 2020

Report· CCCELEX 62018CC0276decided

Opinion of Advocate General Sharpston delivered on 6 February 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 · 6 February 2020

Report· CCCELEX 62018CC0716decided

Opinion of Advocate General Kokott delivered on 6 February 2020.#CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice and Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1.#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 – Point 4 of the first paragraph of Article 288 – Special scheme for small enterprises – Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises – Concept of ‘incidental real estate transaction’ – Letting of immovable property by a natural person who exercises several liberal professions.#Case C-716/18.

European Union · Court of Justice of the European Union · 6 February 2020

Record· CJCELEX 62018CJ0513_SUMdecided

Arrêt de la Cour (deuxième chambre) du 30 janvier 2020.#Autoservizi Giordano società cooperativa contre Agenzia delle Dogane e dei Monopoli - Ufficio di Palermo.#Renvoi préjudiciel – Taxation des produits énergétiques et de l’électricité – Directive 2003/96/CE – Article 7, paragraphes 2 et 3 – Notion de “gazole à usage commercial utilisé comme carburant” – Réglementation nationale prévoyant un taux d’accise réduit pour le gazole à usage commercial utilisé comme carburant pour le transport régulier de passagers, et non pour le transport occasionnel de passagers – Principe d’égalité de traitement.#Affaire C-513/18.

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

Record· CJCELEX 62017CJ0156decided

Judgment of the Court (Seventh Chamber) of 30 January 2020.#Köln-Aktienfonds Deka v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Free movement of capital and liberalisation of payments — Restrictions — Taxation of dividends received by undertakings for collective investment in transferable securities (UCITS) — Refund of tax withheld on dividends — Conditions — Objective differentiation criteria — Criteria which are by nature or in fact favourable to resident taxpayers.#Case C-156/17.

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

Record· CJCELEX 62018CJ0725decided

Judgment of the Court (Seventh Chamber) of 30 January 2020.#Anton van Zantbeek VOF v Ministerraad.#Request for a preliminary ruling from the Grondwettelijk Hof.#Reference for a preliminary ruling — Article 56 TFEU — Article 36 of the Agreement on the European Economic Area — Freedom to provide services — Tax on stock exchange transactions concluded or executed in a Member State — Difference in treatment to the detriment of recipients of services using non-resident professional intermediaries — Restriction — Justification.#Case C-725/18.

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

Record· CJCELEX 62018CJ0513decided

Judgment of the Court (Second Chamber) of 30 January 2020.#Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli - Ufficio di Palermo.#Request for a preliminary ruling from the Commissione Tributaria Provinciale di Palermo.#Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Concept of ‘commercial gas oil used as propellant’ — National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers — Principle of equal treatment.#Case C-513/18.

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

Record· COCELEX 62018CO0613decided

Order of the Court (Sixth Chamber) of 21 January 2020.#Estado do Canadá v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Tributário de Lisboa.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Restrictions on the free movement of capital to or from a third country — Direct taxation — Tax on the revenue of legal persons — Profits distributed by companies resident in the territory of Portugal — Reduction in the tax base.#Case C-613/18.

European Union · Court of Justice of the European Union · 21 January 2020

Record· COCELEX 62018CO0613_INFdecided

Order of the Court (Sixth Chamber) of 21 January 2020.#Estado do Canadá v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Restrictions on the free movement of capital to or from a third country — Direct taxation — Tax on the revenue of legal persons — Profits distributed by companies resident in the territory of Portugal — Reduction in the tax base.#Case C-613/18.

European Union · Court of Justice of the European Union · 21 January 2020

Report· CCCELEX 62019CC0019decided

Opinion of Advocate General Hogan delivered on 14 January 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 · 14 January 2020

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