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201 records in EU in 2022

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Record· CJCELEX 62021CJ0218_SUMdecided

Judgment of the Court (Sixth Chamber) of 5 May 2022.#Autoridade Tributária e Aduaneira v DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Rates – Temporary provisions for particular labour-intensive services – Point 2 of Annex IV – Renovation and repairing of private dwellings – Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings.#Case C-218/21.

European Union · Court of Justice of the European Union · 5 May 2022

Record· CJCELEX 62020CJ0570_RESdecided

Judgment of the Court (First Chamber) of 5 May 2022.#Criminal proceedings against BV.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of the penalties imposed – Penalties of different kinds.#Case C-570/20.

European Union · Court of Justice of the European Union · 5 May 2022

Record· CJCELEX 62021CJ0218decided

Judgment of the Court (Sixth Chamber) of 5 May 2022.#Autoridade Tributária e Aduaneira v DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Rates – Temporary provisions for particular labour-intensive services – Point 2 of Annex IV – Renovation and repairing of private dwellings – Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings.#Case C-218/21.

European Union · Court of Justice of the European Union · 5 May 2022

Report· CCCELEX 62021CC0227decided

Opinion of Advocate General Kokott delivered on 5 May 2022.#UAB 'HA.EN.' v Valstybinė mokesčių inspekcija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input VAT – Sale of an item of immovable property between taxable persons – Vendor subject to insolvency proceedings – National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax – Fraud and abuse of rights – Conditions.#Case C-227/21.

European Union · Court of Justice of the European Union · 5 May 2022

Record· CJCELEX 62020CJ0570decided

Judgment of the Court (First Chamber) of 5 May 2022.#Criminal proceedings against BV.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of the penalties imposed – Penalties of different kinds.#Case C-570/20.

European Union · Court of Justice of the European Union · 5 May 2022

Record· COCELEX 62021CO0627_INFdecided

Order of the Court (Seventh Chamber) of 2 May 2022.#S.H. v Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax paid in relation to the purchase, building and alteration of immovable property – Ex officio revocation of a taxable person’s identification for VAT purposes – Adjustment of the initial deduction – Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law.#Case C-627/21.

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

Record· COCELEX 62021CO0627decided

Order of the Court (Seventh Chamber) of 2 May 2022.#S.H. v Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax paid in relation to the purchase, building and alteration of immovable property – Ex officio revocation of a taxable person’s identification for VAT purposes – Adjustment of the initial deduction – Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law.#Case C-627/21.

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

Record· CJCELEX 62020CJ0612_SUMdecided

Judgment of the Court (Ninth Chamber) of 28 April 2022.#Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) – Exemptions for certain activities in the public interest – Exemptions related to children’s or young people’s education, school or university education – Supply of educational services supplementing the school curriculum – Private law body providing those services for commercial purposes.#Case C-612/20.

European Union · Court of Justice of the European Union · 28 April 2022

Record· CJCELEX 62020CJ0637_SUMdecided

Judgment of the Court (First Chamber) of 28 April 2022.#Skatteverket v DSAB Destination Stockholm AB.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax – Article 30a(1) – Concept of ‘voucher’ – Article 30a(3) – Concept of ‘“multi-purpose” voucher’ – Sale of a card entitling the cardholder to a number of tourist services for a limited period.#Case C-637/20.

European Union · Court of Justice of the European Union · 28 April 2022

Record· CJCELEX 62020CJ0612decided

Judgment of the Court (Ninth Chamber) of 28 April 2022.#Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj.#Request for a preliminary ruling from the Tribunalul Cluj.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) – Exemptions for certain activities in the public interest – Exemptions related to children’s or young people’s education, school or university education – Supply of educational services supplementing the school curriculum – Private law body providing those services for commercial purposes.#Case C-612/20.

European Union · Court of Justice of the European Union · 28 April 2022

Report· CCCELEX 62021CC0295decided

Opinion of Advocate General Rantos delivered on 28 April 2022.#Allianz Benelux SA v État belge, SPF Finances.#Request for a preliminary ruling from the Cour d'appel de Bruxelles.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 90/435/EEC – Article 4(1) – Exemption in favour of a parent company of the dividends paid by its subsidiary – Carrying over definitively taxed income surpluses to subsequent tax years – Absorption of a company with definitively taxed income surpluses by another company – National legislation limiting the transfer of those surpluses to the absorbing company.#Case C-295/21.

European Union · Court of Justice of the European Union · 28 April 2022

Report· CCCELEX 62020CC0585decided

Opinion of Advocate General Rantos delivered on 28 April 2022.#BFF Finance Iberia S.A.U v Gerencia Regional de Salud de la Junta de Castilla y León.#Request for a preliminary ruling from the Juzgado Contencioso-Administrativo Valladolid.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Recovery from a public authority of debts assigned by undertakings to a collection agency – Compensation for recovery costs incurred by the creditor in the event of late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Transactions between undertakings and public authorities – Article 4 – Procedure for ascertaining the conformity of goods or services – Payment period – Article 2(8) – Definition of ‘amount due’ – Inclusion of value added tax for the purpose of calculating default interest.#Case C-585/20.

European Union · Court of Justice of the European Union · 28 April 2022

Record· CJCELEX 62020CJ0637decided

Judgment of the Court (First Chamber) of 28 April 2022.#Skatteverket v DSAB Destination Stockholm AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax – Article 30a(1) – Concept of ‘voucher’ – Article 30a(3) – Concept of ‘“multi-purpose” voucher’ – Sale of a card entitling the cardholder to a number of tourist services for a limited period.#Case C-637/20.

European Union · Court of Justice of the European Union · 28 April 2022

Record· CJCELEX 62020CJ0674_SUMdecided

Judgment of the Court (Second Chamber) of 27 April 2022.#Airbnb Ireland UC v Région de Bruxelles-Capitale.#Reference for a preliminary ruling – Internal market – Article 114(2) TFEU – Exclusion of fiscal provisions – Directive 2000/31/EC – Information society services – Electronic commerce – Online property rental platform – Article 1(5)(a) – Exclusion of the field of taxation – Definition – Regional legislation concerning a tax on tourist accommodation establishments – Provision requiring intermediaries to provide, on a written request, certain particulars concerning the operation of those establishments to the tax authority with the aim of identifying persons liable for that tax – Article 56 TFEU – No discrimination – No restriction.#Case C-674/20.

European Union · Court of Justice of the European Union · 27 April 2022

Record· CJCELEX 62020CJ0674decided

Judgment of the Court (Second Chamber) of 27 April 2022.#Airbnb Ireland UC v Région de Bruxelles-Capitale.#Request for a preliminary ruling from the Cour constitutionnelle.#Reference for a preliminary ruling – Internal market – Article 114(2) TFEU – Exclusion of fiscal provisions – Directive 2000/31/EC – Information society services – Electronic commerce – Online property rental platform – Article 1(5)(a) – Exclusion of the field of taxation – Definition – Regional legislation concerning a tax on tourist accommodation establishments – Provision requiring intermediaries to provide, on a written request, certain particulars concerning the operation of those establishments to the tax authority with the aim of identifying persons liable for that tax – Article 56 TFEU – No discrimination – No restriction.#Case C-674/20.

European Union · Court of Justice of the European Union · 27 April 2022

Record· CJCELEX 62020CJ0333_SUMdecided

Judgment of the Court (Fifth Chamber) of 7 April 2022.#Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti.#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 a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company.#Case C-333/20.

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

Record· CJCELEX 62020CJ0385_SUMdecided

Judgment of the Court (Fourth Chamber) of 7 April 2022.#EL and TP v Caixabank SA.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Principle of effectiveness – Principle of equivalence – Judicial proceedings seeking a declaration that a contractual term is unfair – National court’s power of review of its own motion – National proceedings for taxation of costs – Costs recoverable in respect of lawyers’ fees.#Case C-385/20.

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

Record· CJCELEX 62020CJ0342_SUMdecided

Judgment of the Court (Second Chamber) of 7 April 2022.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Reference for a preliminary ruling – Taxation – Articles 63 and 65 TFEU – Free movement of capital – Restrictions – Tax on the income of legal persons – Exemption for investment funds – Conditions for exemption – Condition relating to the fund being in contractual form.#Case C-342/20.

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

Record· CJCELEX 62020CJ0228_RESdecided

Judgment of the Court (Second Chamber) of 7 April 2022.#I GmbH v Finanzamt H.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions.#Case C-228/20.

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

Record· CJCELEX 62020CJ0342decided

Judgment of the Court (Second Chamber) of 7 April 2022.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Articles 63 and 65 TFEU – Free movement of capital – Restrictions – Tax on the income of legal persons – Exemption for investment funds – Conditions for exemption – Condition relating to the fund being in contractual form.#Case C-342/20.

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

Record· CJCELEX 62020CJ0385decided

Judgment of the Court (Fourth Chamber) of 7 April 2022.#EL and TP v Caixabank SA.#Request for a preliminary ruling from the Juzgado de Primera Instancia n° 49 de Barcelona.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Principle of effectiveness – Principle of equivalence – Judicial proceedings seeking a declaration that a contractual term is unfair – National court’s power of review of its own motion – National proceedings for taxation of costs – Costs recoverable in respect of lawyers’ fees.#Case C-385/20.

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

Record· CJCELEX 62020CJ0333decided

Judgment of the Court (Fifth Chamber) of 7 April 2022.#Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#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 a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company.#Case C-333/20.

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

Record· CJCELEX 62020CJ0489decided

Judgment of the Court (Second Chamber) of 7 April 2022.#UB v Kauno teritorinė muitinė.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Union Customs Code – Extinguishment of the customs debt – Goods unlawfully introduced into the customs territory of the European Union – Seizure and confiscation – Directive 2008/118/EC – Excise duties – Directive 2006/112/EC – Value added tax – Chargeable event – Chargeability.#Case C-489/20.

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

Report· CCCELEX 62021CC0294decided

Opinion of Advocate General Szpunar delivered on 7 April 2022.#État du Grand-duché de Luxembourg and Administration de l'enregistrement, des domaines et de la TVA v Navitours SARL.#Request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Article 2(1) – Scope – Taxable transactions – Article 9(2)(b) – Place where transport services are supplied – Tourist trips on the Moselle – River subject to condominium status.#Case C-294/21.

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

Report· CCCELEX 62020CC0696decided

Opinion of Advocate General Emiliou delivered on 7 April 2022.#B. v Dyrektor Izby Skarbowej w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.

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

Record· TJCELEX 62019TJ0508_RESdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 6 April 2022.#Mead Johnson Nutrition (Asia Pacific) Pte Ltd and Others v European Commission.#State aid – Aid scheme implemented by the Government of Gibraltar concerning corporation tax – Tax exemption for interest income and royalties – Advance tax rulings benefiting multinationals – Commission decision declaring the aid incompatible with the internal market – Obligation to state reasons – Manifest error of assessment – Selective advantage – Right to submit comments.#Case T-508/19.

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

Record· TJCELEX 62019TJ0508decided

Judgment of the General Court (Second Chamber, Extended Composition) of 6 April 2022.#Mead Johnson Nutrition (Asia Pacific) Pte Ltd and Others v European Commission.#State aid – Aid scheme implemented by the Government of Gibraltar concerning corporation tax – Tax exemption for interest income and royalties – Advance tax rulings benefiting multinationals – Commission decision declaring the aid incompatible with the internal market – Obligation to state reasons – Manifest error of assessment – Selective advantage – Right to submit comments.#Case T-508/19.

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

Report· CCCELEX 62020CC0694decided

Opinion of Advocate General Rantos delivered on 5 April 2022.#Orde van Vlaamse Balies and Others v Vlaamse Regering.#Request for a preliminary ruling from the Grondwettelijk Hof.#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(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Articles 7 and 47 of the Charter of Fundamental Rights of the European Union.#Case C-694/20.

European Union · Court of Justice of the European Union · 5 April 2022

Record· CJCELEX 62020CJ0697_SUMdecided

Judgment of the Court (Sixth Chamber) of 24 March 2022.#W.G. v Dyrektor Izby Skarbowej w L.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as separate taxable persons for VAT purposes – Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements – Loss of flat-rate farmer status for the other spouse.#Case C-697/20.

European Union · Court of Justice of the European Union · 24 March 2022

Record· CJCELEX 62020CJ0697decided

Judgment of the Court (Sixth Chamber) of 24 March 2022.#W.G. v Dyrektor Izby Skarbowej w L.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as separate taxable persons for VAT purposes – Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements – Loss of flat-rate farmer status for the other spouse.#Case C-697/20.

European Union · Court of Justice of the European Union · 24 March 2022

Report· CCCELEX 62021CC0056decided

Opinion of Advocate General Kokott delivered on 24 March 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.

European Union · Court of Justice of the European Union · 24 March 2022

Record· CJCELEX 62019CJ0545decided

Judgment of the Court (Second Chamber) of 17 March 2022.#AllianzGI-Fonds AEVN 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 63 TFEU – Free movement of capital – Taxation of dividends paid to undertakings for collective investment (UCIs) – Resident and non-resident UCIs – Difference in treatment – Withholding tax imposed solely on dividends paid to non-resident UCIs – Comparability of the situations – Assessment – Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes – None.#Case C-545/19.

European Union · Court of Justice of the European Union · 17 March 2022

Record· CJCELEX 62019CJ0545_RESdecided

Judgment of the Court (Second Chamber) of 17 March 2022.#AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends paid to undertakings for collective investment (UCIs) – Resident and non-resident UCIs – Difference in treatment – Withholding tax imposed solely on dividends paid to non-resident UCIs – Comparability of the situations – Assessment – Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes – None.#Case C-545/19.

European Union · Court of Justice of the European Union · 17 March 2022

Record· CJCELEX 62021CJ0060_INFdecided

Judgment of the Court (Sixth Chamber) of 10 March 2022.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations – Article 45 TFEU – Article 28 of the Agreement on the European Economic Area – Free movement of workers – Direct taxation – Income tax – Deductions – Maintenance annuities – Equal treatment – Discrimination between resident and non-resident taxpayers.#Case C-60/21.

European Union · Court of Justice of the European Union · 10 March 2022

Record· CJCELEX 62021CJ0060decided

Judgment of the Court (Sixth Chamber) of 10 March 2022.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations – Article 45 TFEU – Article 28 of the Agreement on the European Economic Area – Free movement of workers – Direct taxation – Income tax – Deductions – Maintenance annuities – Equal treatment – Discrimination between resident and non-resident taxpayers.#Case C-60/21.

European Union · Court of Justice of the European Union · 10 March 2022

Report· CCCELEX 62020CC0538decided

Opinion of Advocate General Collins delivered on 10 March 2022.#Finanzamt B v W AG.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Freedom of establishment – Articles 49 and 54 TFEU – Deduction of final losses incurred by a non-resident permanent establishment – State which has waived its power to impose taxes under a double taxation convention – Comparability of situations.#Case C-538/20.

European Union · Court of Justice of the European Union · 10 March 2022

Record· CJCELEX 62019CJ0213_RESdecided

Judgment of the Court (Grand Chamber) of 8 March 2022.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Article 4(3) TEU – Article 310(6) and Article 325 TFEU – Own resources – Customs duties – Value added tax (VAT) – Protection of the financial interests of the European Union – Combating fraud – Principle of effectiveness – Obligation for Member States to make own resources available to the European Commission – Financial liability of Member States in the event of losses of own resources – Imports of textiles and footwear from China – Large-scale and systematic fraud – Organised crime – Missing importers – Customs value – Undervaluation – Taxable amount for VAT purposes – Lack of systematic customs controls based on risk analysis and carried out prior to the release of the goods concerned – No systematic provision of security – Method used to estimate the amount of traditional own resources losses in respect of imports presenting a significant risk of undervaluation – Statistical method based on the average price determined at EU level – Whether permissible.#Case C-213/19.

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

Record· CJCELEX 62019CJ0213decided

Judgment of the Court (Grand Chamber) of 8 March 2022.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Article 4(3) TEU – Article 310(6) and Article 325 TFEU – Own resources – Customs duties – Value added tax (VAT) – Protection of the financial interests of the European Union – Combating fraud – Principle of effectiveness – Obligation for Member States to make own resources available to the European Commission – Financial liability of Member States in the event of losses of own resources – Imports of textiles and footwear from China – Large-scale and systematic fraud – Organised crime – Missing importers – Customs value – Undervaluation – Taxable amount for VAT purposes – Lack of systematic customs controls based on risk analysis and carried out prior to the release of the goods concerned – No systematic provision of security – Method used to estimate the amount of traditional own resources losses in respect of imports presenting a significant risk of undervaluation – Statistical method based on the average price determined at EU level – Whether permissible.#Case C-213/19.

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

Record· TJCELEX 62020TJ0134_INFdecided

Judgment of the General Court (First Chamber) of 2 March 2022.#Huhtamaki Sàrl v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to a State aid investigation – Advance tax agreements – Refusal of access – Exception relating to the protection of the commercial interests of a third party – Exception relating to the protection of the purpose of inspections, investigations and audits – General presumption of confidentiality – Not irrebuttable – Obligation to state reasons.#Case T-134/20.

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

Record· TJCELEX 62020TJ0134decided

Judgment of the General Court (First Chamber) of 2 March 2022.#Huhtamaki Sàrl v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to a State aid investigation – Advance tax agreements – Refusal of access – Exception relating to the protection of the commercial interests of a third party – Exception relating to the protection of the purpose of inspections, investigations and audits – General presumption of confidentiality – Not irrebuttable – Obligation to state reasons.#Case T-134/20.

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

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