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201 records in EU in 2023

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Record· COCELEX 62022CO0690_INFdecided

Order of the Court (Seventh Chamber) of 24 May 2023.#Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 178(a) – Right to deduct – Conditions of exercise – Article 226(6) – Details which must appear on the invoice – Scope and nature of the services provided – Invoices containing a generic description of the services provided.#Case C-690/22.

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

Record· CJCELEX 62022CJ0418decided

Judgment of the Court (Ninth Chamber) of 17 May 2023.#SA Cezam v État belge.#Request for a preliminary ruling from the Tribunal de première instance du Luxembourg.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Obligations to declare and pay VAT – Article 273 – Penalties laid down for the failure of a taxable person to comply with the obligations – Principles of proportionality and neutrality of VAT – Right to deduct VAT – Compatibility of penalties.#Case C-418/22.

European Union · Court of Justice of the European Union · 17 May 2023

Record· CJCELEX 62022CJ0407decided

Judgment of the Court (First Chamber) of 11 May 2023.#Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA and Bricolage Investissement France SA.#Requests for a preliminary ruling from the Conseil d'État.#References for a preliminary ruling – Taxation – Article 49 TFEU – Freedom of establishment – Corporation tax – Group taxation (French ‘intégration fiscale’) – Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group – Resident parent company – Capital links with resident and non-resident companies without forming a tax-integrated group – Tax exemption of dividends paid by non-resident subsidiaries – Non-deductible costs and expenses relating to the holding – Lack of neutralisation as regards the add-back of those costs and expenses.#Joined Cases C-407/22 and C-408/22.

European Union · Court of Justice of the European Union · 11 May 2023

Record· CJCELEX 62022CJ0407_SUMdecided

Judgment of the Court (First Chamber) of 11 May 2023.#Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA and Bricolage Investissement France SA.#References for a preliminary ruling – Taxation – Article 49 TFEU – Freedom of establishment – Corporation tax – Group taxation (French ‘intégration fiscale’) – Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group – Resident parent company – Capital links with resident and non-resident companies without forming a tax-integrated group – Tax exemption of dividends paid by non-resident subsidiaries – Non-deductible costs and expenses relating to the holding – Lack of neutralisation as regards the add-back of those costs and expenses.#Joined Cases C-407/22 and C-408/22.

European Union · Court of Justice of the European Union · 11 May 2023

Record· CJCELEX 62021CJ0620decided

Judgment of the Court (Seventh Chamber) of 11 May 2023.#MOMTRADE RUSE LTD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(g) – Exemption for the supply of services closely linked to welfare and social security work, by bodies recognised by the Member State concerned as being devoted to social wellbeing – Supply of services provided to a non-taxable person in a Member State other than that in which the supplier is established – Assessment of the nature of the services and the condition of being a body recognised as being devoted to social wellbeing – Determination of the relevant national law – Concept of ‘Member State concerned’.#Case C-620/21.

European Union · Court of Justice of the European Union · 11 May 2023

Report· CCCELEX 62021CC0451decided

Opinion of Advocate General Kokott delivered on 4 May 2023.#Grand Duchy of Luxembourg and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax rulings adopted by a Member State – Aid declared incompatible with the internal market – Obligation to recover that aid – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation under national law – Review by the Court of Justice of the interpretation and application of national law by the General Court of the European Union – Direct taxation – Strict interpretation – Powers of the European Commission – Obligation to state reasons – Legal classification of the facts – Concept of ‘abuse of law’ – Ex ante assessment by the tax authorities of the Member State concerned – Principle of legal certainty.#Joined Cases C-451/21 P and C-454/21 P.

European Union · Court of Justice of the European Union · 4 May 2023

Record· CJCELEX 62021CJ0516decided

Judgment of the Court (Fourth Chamber) of 4 May 2023.#Finanzamt X v Y.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 135(2), first subparagraph, point (c) – Exceptions to the exemption provided for in Article 135(1)(l) – Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building.#Case C-516/21.

European Union · Court of Justice of the European Union · 4 May 2023

Record· CJCELEX 62021CJ0097decided

Judgment of the Court (First Chamber) of 4 May 2023.#MV - 98 v Nachalnik na otdel 
 'Operativni deynosti' – Sofia v Glavna direktsia 'Fiskalen kontrol' pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Failure to issue a fiscal cash register receipt – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Cumulation of administrative penalties of a criminal nature for the same act – Article 49(3) – Proportionality of penalties – Article 47 – Right to an effective remedy – Scope of judicial review relating to the provisional enforcement of a penalty.#Case C-97/21.

European Union · Court of Justice of the European Union · 4 May 2023

Record· CJCELEX 62022CJ0127decided

Judgment of the Court (Ninth Chamber) of 4 May 2023.#'Balgarska telekomunikatsionna kompania' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 185 – Adjustment of deductions of input VAT – Goods written off – Subsequent sale as waste – Destruction or disposal duly proved or confirmed.#Case C-127/22.

European Union · Court of Justice of the European Union · 4 May 2023

Record· CJCELEX 62020CJ0537_SUMdecided

Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporation tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption only for resident funds – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of power of taxation between the Member States – None.#Case C-537/20.

European Union · Court of Justice of the European Union · 27 April 2023

Record· CJCELEX 62020CJ0537decided

Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporation tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption only for resident funds – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of power of taxation between the Member States – None.#Case C-537/20.

European Union · Court of Justice of the European Union · 27 April 2023

Record· CJCELEX 62021CJ0677_SUMdecided

Judgment of the Court (Seventh Chamber) of 27 April 2023.#Fluvius Antwerpen v MX.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Concept of ‘supply of goods for consideration’ – Article 9(1) – Economic activity – Article 14(1) and (2)(a) – Supply of goods – Unlawful consumption of electricity – Principle of neutrality of VAT – Charging the consumer for compensation including the price of the electricity consumed – Regional legislation of a Member State – Taxable person – Sui generis entity mandated by municipalities – Concept of ‘body governed by public law’ – Directive 2006/112/EC – Article 13(1), third subparagraph, and Annex I – Principle of taxability of electricity distribution – Concept of ‘negligible activity’.#Case C-677/21.

European Union · Court of Justice of the European Union · 27 April 2023

Record· CJCELEX 62021CJ0677decided

Judgment of the Court (Seventh Chamber) of 27 April 2023.#Fluvius Antwerpen v MX.#Request for a preliminary ruling from the Vredegerecht te Antwerpen.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Concept of ‘supply of goods for consideration’ – Article 9(1) – Economic activity – Article 14(1) and (2)(a) – Supply of goods – Unlawful consumption of electricity – Principle of neutrality of VAT – Charging the consumer for compensation including the price of the electricity consumed – Regional legislation of a Member State – Taxable person – Sui generis entity mandated by municipalities – Concept of ‘body governed by public law’ – Directive 2006/112/EC – Article 13(1), third subparagraph, and Annex I – Principle of taxability of electricity distribution – Concept of ‘negligible activity’.#Case C-677/21.

European Union · Court of Justice of the European Union · 27 April 2023

Record· CJCELEX 62022CJ0282_SUMdecided

Judgment of the Court (Tenth Chamber) of 20 April 2023.#Dyrektor Krajowej Informacji Skarbowej v P. w W.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 14, 15 and 24 – Recharging points for electric vehicles – Provision of devices for recharging electric vehicles, supply of the necessary electricity, and provision of technical support and IT services – Classification as a ‘supply of goods’ or a ‘supply of services’.#Case C-282/22.

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

Record· CJCELEX 62021CJ0612_SUMdecided

Judgment of the Court (Seventh Chamber) of 30 March 2023.#Gmina O. v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) and (c) – Supply of goods and services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems – Their contribution amounting to 25% of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner – Reimbursement of the municipality by a subsidy from the competent provincial authority of 75% of the subsidisable costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.#Case C-612/21.

European Union · Court of Justice of the European Union · 30 March 2023

Record· CJCELEX 62021CJ0616_SUMdecided

Judgment of the Court (Seventh Chamber) of 30 March 2023.#Dyrektor Krajowej Informacji Skarbowej v Gmina L.#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) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that – Reimbursement of the municipality by a subsidy from the competent provincial authority of 40% to 100% of the costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.#Case C-616/21.

European Union · Court of Justice of the European Union · 30 March 2023

Record· CJCELEX 62021CJ0616decided

Judgment of the Court (Seventh Chamber) of 30 March 2023.#Dyrektor Krajowej Informacji Skarbowej v Gmina 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 2(1)(c) – Supply of services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that – Reimbursement of the municipality by a subsidy from the competent provincial authority of 40% to 100% of the costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.#Case C-616/21.

European Union · Court of Justice of the European Union · 30 March 2023

Record· COCELEX 62022CO0034decided

Order of the Court (Sixth Chamber) of 27 March 2023.#VN v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court – Freedom to provide services – Free movement of capital – Restrictions – Tax legislation – Income tax – Tax exemption limited to interest paid by banks satisfying certain legal conditions – Indirect discrimination – Credit institutions established in Belgium and credit institutions established in another Member State of the European Union or of the European Economic Area.#Case C-34/22.

European Union · Court of Justice of the European Union · 27 March 2023

Record· COCELEX 62022CO0034_INFdecided

Order of the Court (Sixth Chamber) of 27 March 2023.#VN v Belgische Staat.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court – Freedom to provide services – Free movement of capital – Restrictions – Tax legislation – Income tax – Tax exemption limited to interest paid by banks satisfying certain legal conditions – Indirect discrimination – Credit institutions established in Belgium and credit institutions established in another Member State of the European Union or of the European Economic Area.#Case C-34/22.

European Union · Court of Justice of the European Union · 27 March 2023

Record· CJCELEX 62021CJ0412_SUMdecided

Judgment of the Court (Fourth Chamber) of 23 March 2023.#Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca - Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Paragraph 16(1) – Authorisation to operate as a tax warehouse for products subject to excise duty – Successive suspension measures – Whether criminal in nature – Articles 48 and 50 of the Charter of Fundamental Rights of the European Union – Principle of the presumption of innocence – Principle ne bis in idem – Proportionality.#Case C-412/21.

European Union · Court of Justice of the European Union · 23 March 2023

Record· CJCELEX 62021CJ0412decided

Judgment of the Court (Fourth Chamber) of 23 March 2023.#Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca - Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate.#Request for a preliminary ruling from the Tribunalul Satu Mare.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Paragraph 16(1) – Authorisation to operate as a tax warehouse for products subject to excise duty – Successive suspension measures – Whether criminal in nature – Articles 48 and 50 of the Charter of Fundamental Rights of the European Union – Principle of the presumption of innocence – Principle ne bis in idem – Proportionality.#Case C-412/21.

European Union · Court of Justice of the European Union · 23 March 2023

Report· CCCELEX 62022CC0180decided

Opinion of Advocate General Szpunar delivered on 23 March 2023.#Finanzamt Hamm v Harry Mensing.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 311 et seq. – Special arrangements for works of art – Margin scheme – Taxable dealers – Supply of works of art by creators or their successors in title – Intra-Community transactions – Right to deduct input tax.#Case C-180/22.

European Union · Court of Justice of the European Union · 23 March 2023

Record· CJCELEX 62022CJ0042_SUMdecided

Judgment of the Court (Ninth Chamber) of 9 March 2023.#Generali Seguros SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality.#Case C-42/22.

European Union · Court of Justice of the European Union · 9 March 2023

Record· CJCELEX 62022CJ0239_SUMdecided

Judgment of the Court (Eighth Chamber) of 9 March 2023.#État belge and Promo 54 v Promo 54 and État belge.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 12(1) and (2) – Supply, before first occupation, of a building or parts of a building and of the land on which the building stands – No provisions in national law providing for detailed rules for applying the criterion relating to first occupation – Article 135(1)(j) – Exemptions – Supply, after conversion, of a building which was the subject of a first occupation before the conversion – National administrative legal commentary treating buildings which have undergone substantial conversions in the same way as new buildings.#Case C-239/22.

European Union · Court of Justice of the European Union · 9 March 2023

Record· CJCELEX 62021CJ0571_SUMdecided

Judgment of the Court (Fifth Chamber) of 9 March 2023.#RWE Power Aktiengesellschaft v Hauptzollamt Duisburg.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Second and third sentences of Article 21(3) – Electricity used to produce electricity and to maintain the ability to produce electricity – Exemption – Scope – Opencast mining operations – Electricity used in order to operate fuel bunkers and means of transport.#Case C-571/21.

European Union · Court of Justice of the European Union · 9 March 2023

Record· CJCELEX 62022CJ0042decided

Judgment of the Court (Ninth Chamber) of 9 March 2023.#Generali Seguros SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality.#Case C-42/22.

European Union · Court of Justice of the European Union · 9 March 2023

Record· CJCELEX 62022CJ0239decided

Judgment of the Court (Eighth Chamber) of 9 March 2023.#État belge and Promo 54 v Promo 54 and État belge.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 12(1) and (2) – Supply, before first occupation, of a building or parts of a building and of the land on which the building stands – No provisions in national law providing for detailed rules for applying the criterion relating to first occupation – Article 135(1)(j) – Exemptions – Supply, after conversion, of a building which was the subject of a first occupation before the conversion – National administrative legal commentary treating buildings which have undergone substantial conversions in the same way as new buildings.#Case C-239/22.

European Union · Court of Justice of the European Union · 9 March 2023

Record· CJCELEX 62021CJ0571decided

Judgment of the Court (Fifth Chamber) of 9 March 2023.#RWE Power Aktiengesellschaft v Hauptzollamt Duisburg.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Second and third sentences of Article 21(3) – Electricity used to produce electricity and to maintain the ability to produce electricity – Exemption – Scope – Opencast mining operations – Electricity used in order to operate fuel bunkers and means of transport.#Case C-571/21.

European Union · Court of Justice of the European Union · 9 March 2023

Record· CJCELEX 62022CJ0016_SUMdecided

Judgment of the Court (Third Chamber) of 2 March 2023.#Staatsanwaltschaft Graz v MS.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2014/41/EU – European Investigation Order – Article 1(1) – Concept of ‘judicial authority’ – Article 2(c) – Concept of ‘issuing authority’ – Order issued by a tax authority without being validated by a judge or public prosecutor – Tax authority assuming the rights and the obligations of the public prosecutor’s office in the context of a criminal tax investigation.#Case C-16/22.

European Union · Court of Justice of the European Union · 2 March 2023

Record· CJCELEX 62022CJ0016decided

Judgment of the Court (Third Chamber) of 2 March 2023.#Staatsanwaltschaft Graz v MS.#Request for a preliminary ruling from the Oberlandesgericht Graz.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Directive 2014/41/EU – European Investigation Order – Article 1(1) – Concept of ‘judicial authority’ – Article 2(c) – Concept of ‘issuing authority’ – Order issued by a tax authority without being validated by a judge or public prosecutor – Tax authority assuming the rights and the obligations of the public prosecutor’s office in the context of a criminal tax investigation.#Case C-16/22.

European Union · Court of Justice of the European Union · 2 March 2023

Record· CJCELEX 62021CJ0664decided

Judgment of the Court (Tenth Chamber) of 2 March 2023.#Nec Plus Ultra Cosmetics AG v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemptions for intra-community transactions – Supply of goods – Principles of tax neutrality, effectiveness and proportionality – Compliance with substantive requirements – Time limit for the submission of evidence.#Case C-664/21.

European Union · Court of Justice of the European Union · 2 March 2023

Record· TJCELEX 62020TJ0480_EXTdecided

Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Hengshi Egypt Fiberglass Fabrics SAE and Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of certain woven or stitched glass fibre fabrics originating in China and Egypt – Implementing Regulation (EU) 2020/776 – Definitive countervailing duty – Calculation of the subsidy amount – Attributability of the subsidy – Rights of the defence – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-480/20.

European Union · Court of Justice of the European Union · 1 March 2023

Record· TJCELEX 62020TJ0480_RESdecided

Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Hengshi Egypt Fiberglass Fabrics SAE and Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of certain woven or stitched glass fibre fabrics originating in China and Egypt – Implementing Regulation (EU) 2020/776 – Definitive countervailing duty – Calculation of the subsidy amount – Attributability of the subsidy – Rights of the defence – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-480/20.

European Union · Court of Justice of the European Union · 1 March 2023

Record· TJCELEX 62020TJ0540_RESdecided

Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of continuous filament glass fibre products originating in Egypt – Implementing Regulation (EU) 2020/870 – Definitive countervailing duty and definitive collection of the provisional countervailing duty – Rights of the defence – Specificity of the subsidy – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-540/20.

European Union · Court of Justice of the European Union · 1 March 2023

Record· TJCELEX 62020TJ0540decided

Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of continuous filament glass fibre products originating in Egypt – Implementing Regulation (EU) 2020/870 – Definitive countervailing duty and definitive collection of the provisional countervailing duty – Rights of the defence – Specificity of the subsidy – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-540/20.

European Union · Court of Justice of the European Union · 1 March 2023

Record· TJCELEX 62020TJ0480decided

Judgment of the General Court (First Chamber, Extended Composition) of 1 March 2023 (Extracts).#Hengshi Egypt Fiberglass Fabrics SAE and Jushi Egypt for Fiberglass Industry SAE v European Commission.#Subsidies – Imports of certain woven or stitched glass fibre fabrics originating in China and Egypt – Implementing Regulation (EU) 2020/776 – Definitive countervailing duty – Calculation of the subsidy amount – Attributability of the subsidy – Rights of the defence – Manifest error of assessment – Import duty drawback scheme – Tax treatment of foreign exchange losses – Calculation of the undercutting margin.#Case T-480/20.

European Union · Court of Justice of the European Union · 1 March 2023

Record· CJCELEX 62020CJ0695_RESdecided

Judgment of the Court (Grand Chamber) of 28 February 2023.#Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs.#Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.#Case C-695/20.

European Union · Court of Justice of the European Union · 28 February 2023

Record· CJCELEX 62020CJ0695decided

Judgment of the Court (Grand Chamber) of 28 February 2023.#Fenix International Limited 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 – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.#Case C-695/20.

European Union · Court of Justice of the European Union · 28 February 2023

Record· CJCELEX 62021CJ0519_SUMdecided

Judgment of the Court (Seventh Chamber) of 16 February 2023.#ASA v DGRFP Cluj.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Construction of a building complex by an association without legal personality – Association contract – Sale of the apartments of that building complex by certain members – Determination of the taxable person liable for the tax – Principle of fiscal neutrality – Right to deduct VAT.#Case C-519/21.

European Union · Court of Justice of the European Union · 16 February 2023

Record· CJCELEX 62021CJ0519decided

Judgment of the Court (Seventh Chamber) of 16 February 2023.#ASA v DGRFP Cluj.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Construction of a building complex by an association without legal personality – Association contract – Sale of the apartments of that building complex by certain members – Determination of the taxable person liable for the tax – Principle of fiscal neutrality – Right to deduct VAT.#Case C-519/21.

European Union · Court of Justice of the European Union · 16 February 2023

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