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201 records in EU in 2024

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Report· CCCELEX 62023CC0314decided

Opinion of Advocate General Szpunar delivered on 6 June 2024.#Sindicato de Tripulantes Auxiliares de Vuelo de Líneas Aéreas (STAVLA) and Ministerio Fiscal v Air Nostrum and Others.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Social policy – Equal treatment between men and women in matters of employment and occupation – Directive 2006/54/EC – Article 2(1)(e) – Concept of ‘pay’ – Article 4 – Prohibition of indirect discrimination on grounds of sex.#Case C-314/23.

European Union · Court of Justice of the European Union · 6 June 2024

Report· CCCELEX 62023CC0243decided

Opinion of Advocate General Collins delivered on 6 June 2024.#Belgische Staat/Federale Overheidsdienst Financiën v L BV.#Request for a preliminary ruling from the Hof van Beroep te Gent.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of ‘capital goods’ – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion.#Case C-243/23.

European Union · Court of Justice of the European Union · 6 June 2024

Report· CCCELEX 62023CC0248decided

Opinion of Advocate General Ćapeta delivered on 6 June 2024.#Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount.#Case C-248/23.

European Union · Court of Justice of the European Union · 6 June 2024

Record· CJCELEX 62022CJ0743_SUMdecided

Judgment of the Court (Fifth Chamber) of 30 May 2024.#DISA Suministros y Trading SLU (DISA) v Agencia Estatal de la Administración Tributaria.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 5 – Excise duty on mineral oils – Regional rate of excise duties on mineral oils on top of the national rate – Differentiated rates of excise duties in the territory of a Member State according to the region in which the product is consumed.#Case C-743/22.

European Union · Court of Justice of the European Union · 30 May 2024

Record· CJCELEX 62023CJ0110_INFdecided

Judgment of the Court (Eighth Chamber) of 30 May 2024.#Autoridad Portuaria de Bilbao v European Commission.#Appeal – State aid – Ports sector – Corporate tax exemption scheme implemented by Spain in favour of ports in the province of Biscay – Decision declaring the aid incompatible with the internal market – Existing aid – Advantage – Burden of proof – Appropriate measures.#Case C-110/23 P.

European Union · Court of Justice of the European Union · 30 May 2024

Record· CJCELEX 62022CJ0627_RESdecided

Judgment of the Court (First Chamber) of 30 May 2024.#AB v Finanzamt Köln-Süd.#Reference for a preliminary ruling – Agreement between the European Union and the Swiss Confederation on the free movement of persons – Worker from a Member State who has transferred his residence to Switzerland – Tax concessions – Income tax – ‘Voluntary assessment’ mechanism – Taxpayers who may benefit therefrom – Restriction to partially taxable employed persons resident in a Member State or in a State party to the Agreement on the European Economic Area (EEA) – Equal treatment.#Case C-627/22.

European Union · Court of Justice of the European Union · 30 May 2024

Record· CJCELEX 62023CJ0110decided

Judgment of the Court (Eighth Chamber) of 30 May 2024.#Autoridad Portuaria de Bilbao v European Commission.#Appeal – State aid – Ports sector – Corporate tax exemption scheme implemented by Spain in favour of ports in the province of Biscay – Decision declaring the aid incompatible with the internal market – Existing aid – Advantage – Burden of proof – Appropriate measures.#Case C-110/23 P.

European Union · Court of Justice of the European Union · 30 May 2024

Report· CCCELEX 62023CC0432decided

Opinion of Advocate General Kokott delivered on 30 May 2024.#F SCS and Ordre des avocats du Barreau de Luxembourg v Administration des contributions directes.#Request for a preliminary ruling from the Cour administrative.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Exchange of information on request – Decision ordering a lawyer to communicate information – Legal professional privilege – Article 7 and Article 52(1) of the Charter of Fundamental Rights of the European Union.#Case C-432/23.

European Union · Court of Justice of the European Union · 30 May 2024

Record· TJCELEX 62014TJ0509_INFdecided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 29 May 2024.#Decal España, SA v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part – Disappearance in part of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities.#Case T-509/14.

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

Record· TJCELEX 62014TJ0509decided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 29 May 2024.#Decal España, SA v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part – Disappearance in part of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities.#Case T-509/14.

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

Record· CJCELEX 62022CJ0746_SUMdecided

Judgment of the Court (Second Chamber) of 16 May 2024.#Slovenské Energetické Strojárne a.s. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund – Directive 2008/9/EC – Article 20 – Request for additional information made by the Member State of refund – Information to be provided within a one-month period – Discontinuation of the procedure on account of failure by the taxable person to provide additional information within that time limit – Article 23 – Refusal to take account of information provided for the first time in the appeal procedure – Principle of effectiveness – Principle of VAT neutrality – Principle of good administration.#Case C-746/22.

European Union · Court of Justice of the European Union · 16 May 2024

Record· COCELEX 62023CO0287_INFdecided

Order of the Court (Sixth Chamber) of 16 May 2024.#'Entain Services (Bulgaria)' EOOD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Freedom of establishment – Restrictions – Corporation tax – Taxation of dividends – Companies registered in Gibraltar.#Case C-287/23.

European Union · Court of Justice of the European Union · 16 May 2024

Report· CCCELEX 62023CC0184decided

Opinion of Advocate General Rantos delivered on 16 May 2024.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses.#Case C-184/23.

European Union · Court of Justice of the European Union · 16 May 2024

Report· CCCELEX 62023CC0171decided

Opinion of Advocate General Kokott delivered on 16 May 2024.#UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 19 of Article 287 – VAT exemption scheme for small enterprises – Abusive practice by forming a new company.#Case C-171/23.

European Union · Court of Justice of the European Union · 16 May 2024

Record· COCELEX 62023CO0287decided

Order of the Court (Sixth Chamber) of 16 May 2024.#'Entain Services (Bulgaria)' EOOD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Freedom of establishment – Restrictions – Corporation tax – Taxation of dividends – Companies registered in Gibraltar.#Case C-287/23.

European Union · Court of Justice of the European Union · 16 May 2024

Record· CJCELEX 62022CJ0746decided

Judgment of the Court (Second Chamber) of 16 May 2024.#Slovenské Energetické Strojárne a.s. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund – Directive 2008/9/EC – Article 20 – Request for additional information made by the Member State of refund – Information to be provided within a one-month period – Discontinuation of the procedure on account of failure by the taxable person to provide additional information within that time limit – Article 23 – Refusal to take account of information provided for the first time in the appeal procedure – Principle of effectiveness – Principle of VAT neutrality – Principle of good administration.#Case C-746/22.

European Union · Court of Justice of the European Union · 16 May 2024

Record· TJCELEX 62014TJ0401_INFdecided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 15 May 2024.#Duro Felguera, SA and Others v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Article 107(1) TFEU – Obligation to state reasons – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of competences between the Commission and the national authorities.#Joined Cases T-401/14, T-406/14 to T-408/14, T-415/14 to T-417/14, T-433/14, T-442/14 and T-443/14.

European Union · Court of Justice of the European Union · 15 May 2024

Record· TJCELEX 62014TJ0508_INFdecided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 15 May 2024.#Naturgy Energy Group, SA, formerly Gas Natural SDG, SA v European Commission.#State Aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Advantage – Imputability to the State – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of competences between the Commission and the national authorities.#Case T-508/14.

European Union · Court of Justice of the European Union · 15 May 2024

Record· TJCELEX 62014TJ0401decided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 15 May 2024.#Duro Felguera, SA and Others v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Article 107(1) TFEU – Obligation to state reasons – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of competences between the Commission and the national authorities.#Joined Cases T-401/14, T-406/14 to T-408/14, T-415/14 to T-417/14, T-433/14, T-442/14 and T-443/14.

European Union · Court of Justice of the European Union · 15 May 2024

Record· TJCELEX 62014TJ0508decided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 15 May 2024.#Naturgy Energy Group, SA, formerly Gas Natural SDG, SA v European Commission.#State Aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Advantage – Imputability to the State – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of competences between the Commission and the national authorities.#Case T-508/14.

European Union · Court of Justice of the European Union · 15 May 2024

Record· CJCELEX 62023CJ0241_SUMdecided

Judgment of the Court (Seventh Chamber) of 8 May 2024.#P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/CE – Article 73 – Supply of goods or services – In-kind contribution of property – Taxable amount – Consideration – Shares – Nominal value – Issue value.#Case C-241/23.

European Union · Court of Justice of the European Union · 8 May 2024

Record· CJCELEX 62023CJ0020_SUMdecided

Judgment of the Court (Second Chamber) of 8 May 2024.#SF v MV and Others.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23 – Derogations – Article 23(4) – Exclusion of specific categories of debt from discharge of debt – National legislation excluding tax and social security debts from the discharge of debt – Duly justified nature of such an exclusion.#Case C-20/23.

European Union · Court of Justice of the European Union · 8 May 2024

Record· CJCELEX 62023CJ0020decided

Judgment of the Court (Second Chamber) of 8 May 2024.#SF v MV and Others.#Request for a preliminary ruling from the Tribunal da Relação do Porto.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23 – Derogations – Article 23(4) – Exclusion of specific categories of debt from discharge of debt – National legislation excluding tax and social security debts from the discharge of debt – Duly justified nature of such an exclusion.#Case C-20/23.

European Union · Court of Justice of the European Union · 8 May 2024

Record· CJCELEX 62023CJ0241decided

Judgment of the Court (Seventh Chamber) of 8 May 2024.#P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/CE – Article 73 – Supply of goods or services – In-kind contribution of property – Taxable amount – Consideration – Shares – Nominal value – Issue value.#Case C-241/23.

European Union · Court of Justice of the European Union · 8 May 2024

Record· CJCELEX 62023CJ0207_SUMdecided

Judgment of the Court (Sixth Chamber) of 25 April 2024.#Finanzamt X v Y KG.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only.#Case C-207/23.

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

Record· CJCELEX 62022CJ0657_SUMdecided

Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VAT applied as a penalty for non-compliance with those conditions – Principle of proportionality.#Case C-657/22.

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

Record· CJCELEX 62023CJ0204_SUMdecided

Judgment of the Court (Eighth Chamber) of 25 April 2024.#Autorità di regolazione dei trasporti v Lufthansa Linee Aeree Germaniche and Others.#Reference for a preliminary ruling – Air transport – Airport charges – Directive 2009/12/EC – Article 11(5) – Funding for the independent supervisory authority – Contribution from airport users – Criteria for taxation.#Case C-204/23.

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

Record· CJCELEX 62023CJ0207decided

Judgment of the Court (Sixth Chamber) of 25 April 2024.#Finanzamt X v Y KG.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only.#Case C-207/23.

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

Record· CJCELEX 62022CJ0657decided

Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Request for a preliminary ruling from the Tribunalul Prahova.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VAT applied as a penalty for non-compliance with those conditions – Principle of proportionality.#Case C-657/22.

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

Report· CCCELEX 62022CC0741decided

Opinion of Advocate General Kokott delivered on 25 April 2024.#Casino de Spa SA and Others v État belge (SPF Finances).#Request for a preliminary ruling from the Tribunal de première instance de Liège.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages.#Case C-741/22.

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

Report· CCCELEX 62023CC0060decided

Opinion of Advocate General Ćapeta delivered on 25 April 2024.#Skatteverket v Digital Charging Solutions GmbH.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 14 and 15 – Electric vehicle charging – Charging using devices provided by a company and allowing access to a network of charging points operated by different operators – Classification of the transaction for VAT purposes – ‘Supply of goods’ – Transfer made under commission contracts.#Case C-60/23.

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

Record· TJCELEX 62014TJ0514_INFdecided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 24 April 2024.#Hispavima, SL v European Commission.#State aid – Aid granted by the Spanish authorities in favour of certain economic interest groupings (EIGs) and their investors – Tax scheme applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid partly incompatible with the internal market and ordering its partial recovery – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Legitimate expectations – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities.#Case T-514/14.

European Union · Court of Justice of the European Union · 24 April 2024

Record· TJCELEX 62014TJ0514decided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 24 April 2024.#Hispavima, SL v European Commission.#State aid – Aid granted by the Spanish authorities in favour of certain economic interest groupings (EIGs) and their investors – Tax scheme applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid partly incompatible with the internal market and ordering its partial recovery – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Legitimate expectations – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities.#Case T-514/14.

European Union · Court of Justice of the European Union · 24 April 2024

Record· CJCELEX 62023CJ0068_SUMdecided

Judgment of the Court (Ninth Chamber) of 18 April 2024.#M-GbR v Finanzamt O.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 30a and 30b – Vouchers supplied electronically – Single-purpose and multi-purpose vouchers – Prepaid cards or voucher codes for the purchase of digital content, with a ‘country’ identifier making the digital content in question accessible only in the Member State in question.#Case C-68/23.

European Union · Court of Justice of the European Union · 18 April 2024

Record· CJCELEX 62023CJ0133_SUMdecided

Judgment of the Court (Seventh Chamber) of 18 April 2024.#Omya CZ s. r. o. v Generální ředitelství cel.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Fifth indent of Article 2(4)(b) – Concept of ‘mineralogical processes’ – Electricity used to power machines used to process limestone extracted from quarries.#Case C-133/23.

European Union · Court of Justice of the European Union · 18 April 2024

Record· CJCELEX 62023CJ0089_SUMdecided

Judgment of the Court (Seventh Chamber) of 18 April 2024.#Companhia União de Crédito Popular SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies.#Case C-89/23.

European Union · Court of Justice of the European Union · 18 April 2024

Record· CJCELEX 62022CJ0509_SUMdecided

Judgment of the Court (Fifth Chamber) of 18 April 2024.#Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper.#Case C-509/22.

European Union · Court of Justice of the European Union · 18 April 2024

Record· CJCELEX 62023CJ0089decided

Judgment of the Court (Seventh Chamber) of 18 April 2024.#Companhia União de Crédito Popular 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 – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies.#Case C-89/23.

European Union · Court of Justice of the European Union · 18 April 2024

Record· CJCELEX 62023CJ0068decided

Judgment of the Court (Ninth Chamber) of 18 April 2024.#M-GbR v Finanzamt O.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 30a and 30b – Vouchers supplied electronically – Single-purpose and multi-purpose vouchers – Prepaid cards or voucher codes for the purchase of digital content, with a ‘country’ identifier making the digital content in question accessible only in the Member State in question.#Case C-68/23.

European Union · Court of Justice of the European Union · 18 April 2024

Record· CJCELEX 62023CJ0133decided

Judgment of the Court (Seventh Chamber) of 18 April 2024.#Omya CZ s. r. o. v Generální ředitelství cel.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Fifth indent of Article 2(4)(b) – Concept of ‘mineralogical processes’ – Electricity used to power machines used to process limestone extracted from quarries.#Case C-133/23.

European Union · Court of Justice of the European Union · 18 April 2024

Record· CJCELEX 62022CJ0509decided

Judgment of the Court (Fifth Chamber) of 18 April 2024.#Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper.#Case C-509/22.

European Union · Court of Justice of the European Union · 18 April 2024

Record· TJCELEX 62022TJ0112_RESdecided

Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 April 2024.#Ideella föreningen Svenska Bankföreningen med firma Svenska Bankföreningen, Näringsverksamhet and Länsförsäkringar Bank AB v European Commission.#State aid – Swedish tax law – Tax on the systemic risk of credit institutions – Decision not to raise any objections – Selective nature – Objective of the measure – Derogation from the reference system.#Case T-112/22.

European Union · Court of Justice of the European Union · 17 April 2024

Record· TJCELEX 62022TJ0112decided

Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 April 2024.#Ideella föreningen Svenska Bankföreningen med firma Svenska Bankföreningen, Näringsverksamhet and Länsförsäkringar Bank AB v European Commission.#State aid – Swedish tax law – Tax on the systemic risk of credit institutions – Decision not to raise any objections – Selective nature – Objective of the measure – Derogation from the reference system.#Case T-112/22.

European Union · Court of Justice of the European Union · 17 April 2024

Record· CJCELEX 62023CJ0122_SUMdecided

Judgment of the Court (Seventh Chamber) of 11 April 2024.#Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v 'Legafact' EOOD.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Turnover taxes – Special scheme for small enterprises – Annual turnover – Difference in treatment between taxable persons – National legislation imposing VAT on a person in the event of late submission of an application for registration – Punitive nature.#Case C-122/23.

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

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