Skip to content
PoliticalRepoPoliticalRepo

Subjects · EU

Taxation

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

201 records in EU in 2021

All countriesSearch this topic

Records

Record· CJCELEX 62019CJ0480decided

Judgment of the Court (Second Chamber) of 29 April 2021.#Proceedings brought by E.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Income tax – Income from capital – Income distributed by a resident undertaking for collective investment in transferable securities (UCITS) constituted in accordance with contract law – Income distributed by a UCITS established in another Member State and constituted in accordance with statute – Difference in treatment – Article 65 TFEU – Objectively comparable situations.#Case C-480/19.

European Union · Court of Justice of the European Union · 29 April 2021

Record· CJCELEX 62019CJ0703decided

Judgment of the Court (First Chamber) of 22 April 2021.#J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach.#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 98(2) – Option for Member States to apply one or two reduced VAT rates to certain supplies of goods and services – Classification of a commercial activity as ‘provision of services’ – Annex III, point 12a – Implementing regulation (EU) No 282/2011 – Article 6 – Concept of ‘restaurant and catering services’ – Meals ready for immediate consumption on the vendor’s premises or in a catering area – Meals ready for immediate consumption to be taken away.#Case C-703/19.

European Union · Court of Justice of the European Union · 22 April 2021

Question· QUESTION_WRITTENE-9-2021-002131answered

Pink tax

European Union · European Parliament · 20 April 2021

Record· CJCELEX 62019CJ0786_SUMdecided

Judgment of the Court (Third Chamber) of 15 April 2021.#The North of England P & I Association Ltd v Bundeszentralamt für Steuern.#Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation.#Case C-786/19.

European Union · Court of Justice of the European Union · 15 April 2021

Record· CJCELEX 62019CJ0868_INFdecided

Judgment of the Court (Seventh Chamber) of 15 April 2021.#M-GmbH v Finanzamt für Körperschaften.#Reference for a preliminary ruling – Value-added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Article 11 – Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) – Concept of ‘close financial links’ – National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group – Legal certainty – Preventative measures against fraud and tax evasion – Proportionality – VAT neutrality.#Case C-868/19.

European Union · Court of Justice of the European Union · 15 April 2021

Record· CJCELEX 62019CJ0868decided

Judgment of the Court (Seventh Chamber) of 15 April 2021.#M-GmbH v Finanzamt für Körperschaften.#Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#Reference for a preliminary ruling – Value-added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Article 11 – Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) – Concept of ‘close financial links’ – National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group – Legal certainty – Preventative measures against fraud and tax evasion – Proportionality – VAT neutrality.#Case C-868/19.

European Union · Court of Justice of the European Union · 15 April 2021

Record· CJCELEX 62019CJ0935decided

Judgment of the Court (Ninth Chamber) of 15 April 2021.#Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Overstatement in the tax return of the amount of the refund of VAT – Error of assessment by the taxable person concerning the taxable nature of a transaction – Correction of the tax return following an audit – Penalty of an amount equal to 20% of the overstated VAT reimbursement – Principle of proportionality.#Case C-935/19.

European Union · Court of Justice of the European Union · 15 April 2021

Record· CJCELEX 62019CJ0846decided

Judgment of the Court (Third Chamber) of 15 April 2021.#EQ v Administration de l'Enregistrement, des Domaines et de la TVA.#Request for a preliminary ruling from the Tribunal d'arrondissement.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing.#Case C-846/19.

European Union · Court of Justice of the European Union · 15 April 2021

Record· CJCELEX 62019CJ0593decided

Judgment of the Court (Fifth Chamber) of 15 April 2021.#SK Telecom Co. Ltd. v Finanzamt Graz-Stadt.#Request for a preliminary ruling from the Bundesfinanzgericht, Außenstelle Graz.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Determination of the place of supply of telecommunications services – Roaming of third-country nationals on mobile communications networks within the European Union – Point (b) of the first paragraph of Article 59a – Option for Member States to transfer the place of supply of telecommunications services to their territory.#Case C-593/19.

European Union · Court of Justice of the European Union · 15 April 2021

Record· CJCELEX 62019CJ0786decided

Judgment of the Court (Third Chamber) of 15 April 2021.#The North of England P & I Association Ltd v Bundeszentralamt für Steuern.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation.#Case C-786/19.

European Union · Court of Justice of the European Union · 15 April 2021

Record· COCELEX 62020CO0108_SUMdecided

Order of the Court (Tenth Chamber) of 14 April 2021.#HR v Finanzamt Wilmersdorf.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct input VAT – Refusal – Tax evasion – Supply chain – Refusal of the right to deduct where the taxable person knew or should have known that, by his or her purchase, he or she was participating in a transaction connected to VAT fraud.#Case C-108/20.

European Union · Court of Justice of the European Union · 14 April 2021

Record· COCELEX 62020CO0573decided

Order of the Court (Sixth Chamber) of 14 April 2021.#Casa di Cura Città di Parma SpA v Agenzia delle Entrate.#Request for a preliminary ruling from the Commissione tributaria provinciale di Parma.#Reference for a preliminary ruling – Articles 53(2) and 99 of the Rules of Procedure of the Court – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Mixed taxable person – Deductible proportion – Public or private health structures carrying out exempt activities – National legislation excluding the deduction of VAT relating to the purchase of goods or services used for the requirements of those exempt activities.#Case C-573/20.

European Union · Court of Justice of the European Union · 14 April 2021

Record· COCELEX 62020CO0108decided

Order of the Court (Tenth Chamber) of 14 April 2021.#HR v Finanzamt Wilmersdorf.#Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct input VAT – Refusal – Tax evasion – Supply chain – Refusal of the right to deduct where the taxable person knew or should have known that, by his or her purchase, he or she was participating in a transaction connected to VAT fraud.#Case C-108/20.

European Union · Court of Justice of the European Union · 14 April 2021

Record· COCELEX 62020CO0573_INFdecided

Order of the Court (Sixth Chamber) of 14 April 2021.#Casa di Cura Città di Parma SpA v Agenzia delle Entrate.#Reference for a preliminary ruling – Articles 53(2) and 99 of the Rules of Procedure of the Court – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Mixed taxable person – Deductible proportion – Public or private health structures carrying out exempt activities – National legislation excluding the deduction of VAT relating to the purchase of goods or services used for the requirements of those exempt activities.#Case C-573/20.

European Union · Court of Justice of the European Union · 14 April 2021

Report· CCCELEX 62020CC0021decided

Opinion of Advocate General Szpunar delivered on 25 March 2021.#Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Article 2(1)(c) – Supply of services for consideration – Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers – Article 168 – Right of deduction – Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT.#Case C-21/20.

European Union · Court of Justice of the European Union · 25 March 2021

Record· CJCELEX 62019CJ0907decided

Judgment of the Court (First Chamber) of 25 March 2021.#Q-GmbH v Finanzamt Z.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Insurance transactions and related services performed by insurance brokers and insurance agents – Service supplied for an insurer, comprising different services – Categorisation as a single supply.#Case C-907/19.

European Union · Court of Justice of the European Union · 25 March 2021

Record· CJCELEX 62020CJ0048_SUMdecided

Arrêt de la Cour (sixième chambre) du 18 mars 2021.#UAB « P. » contre Dyrektor Izby Skarbowej w B.#Renvoi préjudiciel – Fiscalité – Système commun de la taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 203 – Taxes indûment facturées – Bonne foi de l’émetteur de la facture – Risque de perte de recettes fiscales – Obligations des États membres de prévoir la possibilité de régularisation de la taxe indûment facturée – Principes de neutralité fiscale et de proportionnalité.#Affaire C-48/20.

European Union · Court of Justice of the European Union · 18 March 2021

Record· CJCELEX 62019CJ0388decided

Judgment of the Court (First Chamber) of 18 March 2021.#MK 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 – Tax on capital gains from immovable property – Free movement of capital – Basis for assessment of tax – Discrimination – Option to be taxed according to the same arrangements as residents – Compliance with EU law.#Case C-388/19.

European Union · Court of Justice of the European Union · 18 March 2021

Report· CCCELEX 62019CC0855decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 18 March 2021.#G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States.#Case C-855/19.

European Union · Court of Justice of the European Union · 18 March 2021

Record· CJCELEX 62019CJ0895decided

Judgment of the Court (Ninth Chamber) of 18 March 2021.#A. v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach.#Reference for a preliminary ruling – Indirect taxation – VAT – Directive 2006/112/EC – Intra-Community acquisition of goods – Deduction of input tax payable on such an acquisition – Procedural requirements – Substantive requirements – Period within which the tax declaration must be submitted – Principles of fiscal neutrality and proportionality.#Case C-895/19.

European Union · Court of Justice of the European Union · 18 March 2021

Record· CJCELEX 62019CJ0459decided

Judgment of the Court (Fifth Chamber) of 17 March 2021.#The Commissioners for Her Majesty's Revenue & Customs v Wellcome Trust Ltd.#Request for a preliminary ruling from the Upper Tribunal T(ax and Chancery Chamber).#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 44 – Place of supply of services to a taxable person acting as such – Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union.#Case C-459/19.

European Union · Court of Justice of the European Union · 17 March 2021

Record· CJCELEX 62019CJ0596decided

Judgment of the Court (Grand Chamber) of 16 March 2021.#European Commission v Hungary.#Appeal – Article 107(1) TFEU – State aid – Hungarian tax on turnover linked to advertisements – Information used to determine the reference system – Progressivity of tax rates – Transitional measure for the partial deductibility of losses carried forward – Existence of a selective advantage – Burden of proof.#Case C-596/19 P.

European Union · Court of Justice of the European Union · 16 March 2021

Record· CJCELEX 62019CJ0596_RESdecided

Judgment of the Court (Grand Chamber) of 16 March 2021.#European Commission v Hungary.#Appeal – Article 107(1) TFEU – State aid – Hungarian tax on turnover linked to advertisements – Information used to determine the reference system – Progressivity of tax rates – Transitional measure for the partial deductibility of losses carried forward – Existence of a selective advantage – Burden of proof.#Case C-596/19 P.

European Union · Court of Justice of the European Union · 16 March 2021

Record· CJCELEX 62019CJ0802decided

Judgment of the Court (Seventh Chamber) of 11 March 2021.#Firma Z v Finanzamt Y.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount – Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C‑317/94, EU:C:1996:400) – Supplies of medicinal products – Granting of discounts – Hypothetical nature of the question referred – Inadmissibility of the request for a preliminary ruling.#Case C-802/19.

European Union · Court of Justice of the European Union · 11 March 2021

Record· CJCELEX 62019CJ0362_RESdecided

Judgment of the Court (Fifth Chamber) of 4 March 2021.#European Commission v Fútbol Club Barcelona.#Appeal – State aid – Aid granted to certain professional football clubs – Article 107(1) TFEU – Concept of ‘advantage’ – Aid scheme – Regulation (EU) 2015/1589 – Article 1(d) – Reduced tax rate – Non-profit entities – Less advantageous tax deduction – Effect – Cross-appeal – Articles 169 and 178 of the Rules of Procedure of the Court of Justice.#Case C-362/19 P.

European Union · Court of Justice of the European Union · 4 March 2021

Record· CJCELEX 62019CJ0581_RESdecided

Judgment of the Court (Third Chamber) of 4 March 2021.#Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria.#Case C-581/19.

European Union · Court of Justice of the European Union · 4 March 2021

Record· CJCELEX 62019CJ0362decided

Judgment of the Court (Fifth Chamber) of 4 March 2021.#European Commission v Fútbol Club Barcelona.#Appeal – State aid – Aid granted to certain professional football clubs – Article 107(1) TFEU – Concept of ‘advantage’ – Aid scheme – Regulation (EU) 2015/1589 – Article 1(d) – Reduced tax rate – Non-profit entities – Less advantageous tax deduction – Effect – Cross-appeal – Articles 169 and 178 of the Rules of Procedure of the Court of Justice.#Case C-362/19 P.

European Union · Court of Justice of the European Union · 4 March 2021

Report· CCCELEX 62019CC0521decided

Opinion of Advocate General Hogan delivered on 4 March 2021.#CB v Tribunal Económico Administrativo Regional de Galicia.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount.#Case C-521/19.

European Union · Court of Justice of the European Union · 4 March 2021

Record· CJCELEX 62019CJ0581decided

Judgment of the Court (Third Chamber) of 4 March 2021.#Frenetikexito – Unipessoal 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) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria.#Case C-581/19.

European Union · Court of Justice of the European Union · 4 March 2021

Record· CJCELEX 62019CJ0220decided

Judgment of the Court (Tenth Chamber) of 3 March 2021.#Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana.#Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana.#Reference for a preliminary ruling – Directive 2008/118/EC – General arrangements for excise duty – Article 1(2) – Other indirect taxes on excise goods – Directive 2009/28/EC – Promotion of the use of energy from renewable sources – Article 1 and Article 3(1), (2) and (3)(a), the latter paragraph read in conjunction with Article 2(k) – Directive 2009/72/EC – Common rules for the internal market in electricity – Tax on the value of electricity production – Nature and structure of the tax – Electricity from renewable sources and electricity from non-renewable sources taxed in the same way.#Case C-220/19.

European Union · Court of Justice of the European Union · 3 March 2021

Record· CJCELEX 62019CJ0434decided

Judgment of the Court (Fifth Chamber) of 3 March 2021.#Poste Italiane SpA v Riscossione Sicilia SpA agente riscossione per la provincia di Palermo e delle altre provincie siciliane and Agenzia delle entrate – Riscossione v Poste Italiane SpA.#Requests for a preliminary ruling from the Corte suprema di cassazione.#References for a preliminary ruling – State aid – Competition – Article 107(1) TFEU – Conditions under which applicable – Article 106(2) TFEU – Services of general economic interest – Management of the post-office account used for collection of the municipal real estate tax – Undertakings benefiting from special or exclusive rights granted by the Member States – Fees set unilaterally by the recipient undertaking – Abuse of dominant position – Article 102 TFEU – Inadmissibility.#Joined Cases C-434/19 and C-435/19.

European Union · Court of Justice of the European Union · 3 March 2021

Record· CJCELEX 62020CJ0007decided

Judgment of the Court (Sixth Chamber) of 3 March 2021.#VS v Hauptzollamt Münster.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Article 87(4) – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1) – Articles 70 and 71 – Chargeable event and place where the import VAT becomes chargeable – Place where the tax debt is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Goods which were physically introduced into the customs territory of the Union in a Member State but entered the economic network of the Union in the Member State where that finding was made.#Case C-7/20.

European Union · Court of Justice of the European Union · 3 March 2021

Record· CJCELEX 62019CJ0712_SUMdecided

Arrêt de la Cour (septième chambre) du 25 février 2021.#Novo Banco SA contre Junta de Andalucía.#Renvoi préjudiciel – Liberté d’établissement Libre circulation des capitaux – Fiscalité Impôt grevant les dépôts de clients détenus par les établissements de crédit – Déductions fiscales accordées uniquement aux établissements ayant leur siège social ou des agences sur le territoire de la communauté autonome d’Andalousie – Déductions fiscales accordées uniquement pour des investissements relatifs à des projets réalisés dans cette communauté autonome – Système commun de taxe sur la valeur ajoutée (TVA) Directive 2006/112/CE Article 401 Interdiction de percevoir d’autres impôts nationaux ayant le caractère de taxes sur le chiffre d’affaires Notion de “taxe sur le chiffre d’affaires” Caractéristiques essentielles de la TVA Absence.#Affaire C-712/19.

European Union · Court of Justice of the European Union · 25 February 2021

Record· CJCELEX 62019CJ0712decided

Judgment of the Court (Seventh Chamber) of 25 February 2021.#Novo Banco SA v Junta de Andalucía.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Freedom of establishment Free movement of capital – Taxation Tax on customer deposits held by credit institutions – Tax deductions granted solely to institutions with their registered office or agencies in the territory of the Autonomous Community of Andalusia – Tax deductions granted solely for investments in projects carried out in that Autonomous Community – Common system of value added tax (VAT) Directive 2006/112/EC Article 401 Prohibition against levying other national taxes characterised as turnover taxes Concept of ‘turnover tax’ Essential characteristics of VAT None.#Case C-712/19.

European Union · Court of Justice of the European Union · 25 February 2021

Report· CCCELEX 62019CC0478decided

Opinion of Advocate General Hogan delivered on 25 February 2021.#UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate.#Requests for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Free movement of capital – Closed-ended mutual investment funds – Open-ended mutual investment funds – Investments in real estate – Mortgage registration tax and land registry fees – Tax advantage granted only to closed-ended real estate investment funds – Difference in treatment – Comparability of situations – Objective criteria of differentiation.#Joined Cases C-478/19 and C-479/19.

European Union · Court of Justice of the European Union · 25 February 2021

Record· CJCELEX 62019CJ0604decided

Judgment of the Court (First Chamber) of 25 February 2021.#Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 13(1) – Article 14(1) and (2)(a) – Concept of ‘supply of goods’ – Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law – Municipality collecting fees for the transformation – Concept of ‘compensation’ – Concept of ‘taxable person acting as such’ – Exception – Bodies governed by public law which engage in activities or transactions as public authorities.#Case C-604/19.

European Union · Court of Justice of the European Union · 25 February 2021

Record· CJCELEX 62019CJ0403decided

Judgment of the Court (Second Chamber) of 25 February 2021.#Société Générale SA v Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporation tax – Bilateral conventions for the avoidance of double taxation – Taxation of dividends distributed by a non-resident already subject to a levy in another Member State – Maximum amount of tax credit accorded – Legal double taxation.#Case C-403/19.

European Union · Court of Justice of the European Union · 25 February 2021

Record· CJCELEX 62019CJ0095_RESdecided

Judgment of the Court (Fifth Chamber) of 24 February 2021.#Agenzia delle Dogane v Silcompa SpA.#Reference for a preliminary ruling – Directive 76/308/EEC – Articles 6 and 8 and Article 12(1) to (3) – Mutual assistance for the recovery of certain claims – Excise duty payable in two Member States for the same transactions – Directive 92/12/EC – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – ‘Duplication of the tax claim’ relating to the excise duties – Review carried out by the courts of the Member State in which the requested authority is situated – Refusal of the request for assistance made by the competent authorities of another Member State – Conditions.#Case C-95/19.

European Union · Court of Justice of the European Union · 24 February 2021

PreviousPage 4 of 5Next