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201 records in EU in 2025

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Report· CCCELEX 62024CC0234decided

Opinion of Advocate General Kokott delivered on 22 May 2025.#Brose Prievidza spol. s r. o. v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Directive 2008/9/EC – Article 4(b) – Refund of VAT to taxable persons not established in the Member State of refund – Principal supply and ancillary supply – Artificial splitting of a single supply – No dispatch of the object of the supply.#Case C-234/24.

European Union · Court of Justice of the European Union · 22 May 2025

Report· CCCELEX 62024CC0321decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 22 May 2025.#BC v S. C. P. Attal et Associés.#Request for a preliminary ruling from the Tribunal Judiciaire de Paris.#Reference for a preliminary ruling – Free movement of capital – Article 63(1) TFEU – Succession – Mandatory use of a notary for the purpose of drawing up a declaration of succession in a Member State other than that in which the succession was opened – Legislation of that Member State providing that that notary’s fees are calculated on the basis of the total gross assets of the estate – Parallel exercise by the Member States of their powers of taxation – No restriction on the free movement of capital.#Case C-321/24.

European Union · Court of Justice of the European Union · 22 May 2025

Question· QUESTION_WRITTENE-10-2025-001936answered

Energy Taxation Directive

European Union · European Parliament · 14 May 2025

Decision· DCELEX 32025D0942in force

Council Decision (EU) 2025/942 of 12 May 2025 on the position to be taken on behalf of the European Union within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

European Union · EUR-Lex · 12 May 2025

Record· CJCELEX 62024CJ0405_SUMdecided

Judgment of the Court (Eighth Chamber) of 8 May 2025.#L. s.c. v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 143(1)(b) – Exemptions on importation – Directive 2006/79/EC – Small consignments of goods of a non-commercial character from third countries – Consignee residing in a Member State other than the Member State of importation.#Case C-405/24.

European Union · Court of Justice of the European Union · 8 May 2025

Record· CJCELEX 62023CJ0615_SUMdecided

Judgment of the Court (First Chamber) of 8 May 2025.#Dyrektor Krajowej Informacji Skarbowej v P. S.A.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Taxable amount – Consideration – Subsidies directly linked to the price of a taxable transaction – Collective public transport services – Compensation paid by a local authority to the service provider to cover the costs incurred – Direct link between the compensation and the services provided.#Case C-615/23.

European Union · Court of Justice of the European Union · 8 May 2025

Record· CJCELEX 62024CJ0405decided

Judgment of the Court (Eighth Chamber) of 8 May 2025.#L. s.c. v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 143(1)(b) – Exemptions on importation – Directive 2006/79/EC – Small consignments of goods of a non-commercial character from third countries – Consignee residing in a Member State other than the Member State of importation.#Case C-405/24.

European Union · Court of Justice of the European Union · 8 May 2025

Report· CCCELEX 62023CC0744decided

Opinion of Advocate General Kokott delivered on 8 May 2025.#Т.P.T. v 'Financial Bulgaria' EOOD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Transactions subject to VAT – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Taxable person – Legal assistance provided free of charge by a lawyer to a party in legal proceedings – Payment of that lawyer’s fees by the unsuccessful opposing party.#Case C-744/23.

European Union · Court of Justice of the European Union · 8 May 2025

Record· CJCELEX 62023CJ0615decided

Judgment of the Court (First Chamber) of 8 May 2025.#Dyrektor Krajowej Informacji Skarbowej v P. S.A.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Taxable amount – Consideration – Subsidies directly linked to the price of a taxable transaction – Collective public transport services – Compensation paid by a local authority to the service provider to cover the costs incurred – Direct link between the compensation and the services provided.#Case C-615/23.

European Union · Court of Justice of the European Union · 8 May 2025

Record· COCELEX 62024CO0460decided

Order of the Court (Sixth Chamber) of 5 May 2025.#***X*** v Finanzamt für Großbetriebe.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – State aid – Tax exemption for supplies made between undertakings carrying out transactions primarily in the banking, insurance or pension funds sector – Requirement to set out the factual context of the dispute in the main proceedings – Lack of sufficient information – Subject matter of the dispute – Requirement that the questions must be necessary – Manifest inadmissibility.#Case C-460/24.

European Union · Court of Justice of the European Union · 5 May 2025

Record· COCELEX 62024CO0460_INFdecided

Order of the Court (Sixth Chamber) of 5 May 2025.#***X*** v Finanzamt für Großbetriebe.#Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – State aid – Tax exemption for supplies made between undertakings carrying out transactions primarily in the banking, insurance or pension funds sector – Requirement to set out the factual context of the dispute in the main proceedings – Lack of sufficient information – Subject matter of the dispute – Requirement that the questions must be necessary – Manifest inadmissibility.#Case C-460/24.

European Union · Court of Justice of the European Union · 5 May 2025

Record· COCELEX 62024CO0501_INFdecided

Order of the Court (Sixth Chamber) of 2 May 2025.#Klinka-Geo Trans Földmunkavégző Ipari, Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Manifest lack of jurisdiction – Manifest inadmissibility – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Common system of value added tax (VAT) – Right to deduct input VAT – Refusal – Obligations of the taxable person – Burden of proof – Principles of proportionality and legal certainty – Article 47 of the Charter of Fundamental Rights of the European Union – Contradiction between national case-law and EU law – Article 267 TFEU – Primacy of EU law – Obligation to make a reference for a preliminary ruling.#Case C-501/24.

European Union · Court of Justice of the European Union · 2 May 2025

Record· COCELEX 62024CO0501decided

Order of the Court (Sixth Chamber) of 2 May 2025.#Klinka-Geo Trans Földmunkavégző Ipari, Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Manifest lack of jurisdiction – Manifest inadmissibility – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Common system of value added tax (VAT) – Right to deduct input VAT – Refusal – Obligations of the taxable person – Burden of proof – Principles of proportionality and legal certainty – Article 47 of the Charter of Fundamental Rights of the European Union – Contradiction between national case-law and EU law – Article 267 TFEU – Primacy of EU law – Obligation to make a reference for a preliminary ruling.#Case C-501/24.

European Union · Court of Justice of the European Union · 2 May 2025

Record· CJCELEX 62024CJ0278_SUMdecided

Judgment of the Court (Ninth Chamber) of 30 April 2025.#P. K. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – VAT debt of a taxable person – National legislation providing for the joint and several liability of the former chair of the board of directors of the taxable person – Exemption from joint and several liability – Absence of fault – Application for a declaration of insolvency – Existence of only one creditor – Proportionality – Equal treatment – Right to property – Legal certainty.#Case C-278/24.

European Union · Court of Justice of the European Union · 30 April 2025

Record· CJCELEX 62024CJ0278decided

Judgment of the Court (Ninth Chamber) of 30 April 2025.#P. K. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – VAT debt of a taxable person – National legislation providing for the joint and several liability of the former chair of the board of directors of the taxable person – Exemption from joint and several liability – Absence of fault – Application for a declaration of insolvency – Existence of only one creditor – Proportionality – Equal treatment – Right to property – Legal certainty.#Case C-278/24.

European Union · Court of Justice of the European Union · 30 April 2025

Record· CJCELEX 62023CJ0602decided

Judgment of the Court (First Chamber) of 30 April 2025.#Finanzamt für Großbetriebe v Franklin Mutual Series Funds - Franklin Mutual European Fund.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation.#Case C-602/23.

European Union · Court of Justice of the European Union · 30 April 2025

Record· CJCELEX 62023CJ0602_SUMdecided

Judgment of the Court (First Chamber) of 30 April 2025.#Finanzamt für Großbetriebe v Franklin Mutual Series Funds - Franklin Mutual European Fund.#Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation.#Case C-602/23.

European Union · Court of Justice of the European Union · 30 April 2025

Record· CJCELEX 62023CJ0453_RESdecided

Judgment of the Court (Grand Chamber) of 29 April 2025.#E. sp. z o.o. v Prezydent Miasta Mielca.#Reference for a preliminary ruling – Aid granted by a Member State – Article 107(1) TFEU – Concept of ‘State aid’ – Selectivity of a tax measure – Criteria for assessment – Determination of the reference framework – Property tax – Exemption for land, buildings and structures forming part of railway infrastructure.#Case C-453/23.

European Union · Court of Justice of the European Union · 29 April 2025

Record· CJCELEX 62023CJ0453decided

Judgment of the Court (Grand Chamber) of 29 April 2025.#E. sp. z o.o. v Prezydent Miasta Mielca.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Aid granted by a Member State – Article 107(1) TFEU – Concept of ‘State aid’ – Selectivity of a tax measure – Criteria for assessment – Determination of the reference framework – Property tax – Exemption for land, buildings and structures forming part of railway infrastructure.#Case C-453/23.

European Union · Court of Justice of the European Union · 29 April 2025

Record· COCELEX 62024CO0201decided

Order of the Court (Sixth Chamber) of 28 April 2025.#A.En. Slovensko s.r.o. v Úrad pre vybrané hospodárske subjekty and Finančné riaditeľstvo Slovenskej republiky.#Request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky.#Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to companies – Directive 2009/133/EC – National legislation charging a special levy on capital gains resulting from a transfer of assets between companies established in the same Member State – Article 4(1) and Article 9 – Requirement that capital gains resulting from a transfer of assets not be subject to tax – Purely internal situation – Jurisdiction of the Court.#Case C-201/24.

European Union · Court of Justice of the European Union · 28 April 2025

Record· COCELEX 62024CO0201_INFdecided

Order of the Court (Sixth Chamber) of 28 April 2025.#A.En. Slovensko s.r.o. v Úrad pre vybrané hospodárske subjekty and Finančné riaditeľstvo Slovenskej republiky.#Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to companies – Directive 2009/133/EC – National legislation charging a special levy on capital gains resulting from a transfer of assets between companies established in the same Member State – Article 4(1) and Article 9 – Requirement that capital gains resulting from a transfer of assets not be subject to tax – Purely internal situation – Jurisdiction of the Court.#Case C-201/24.

European Union · Court of Justice of the European Union · 28 April 2025

Question· QUESTION_WRITTENE-10-2025-001553answered

Pensiones y plan fiscal

European Union · European Parliament · 16 April 2025

Report· CCCELEX 62024CC0101decided

Opinion of Advocate General Szpunar delivered on 10 April 2025.#Finanzamt Hamburg-Altona v XYRALITY GmbH.#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 28 – Taking part in a supply of services – Articles 44 and 45 – Place of supply of services – Article 203 – VAT entered on an invoice – Electronically supplied services – App store – ‘In-app’ purchases.#Case C-101/24.

European Union · Court of Justice of the European Union · 10 April 2025

Record· CJCELEX 62024CJ0213_SUMdecided

Judgment of the Court (Sixth Chamber) of 3 April 2025.#E. T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Sale of agricultural land for residential development – Preparation for sale by an agent acting as a professional trader – Statutory joint ownership of assets between co-owning spouses.#Case C-213/24.

European Union · Court of Justice of the European Union · 3 April 2025

Record· CJCELEX 62024CJ0228_SUMdecided

Judgment of the Court (Sixth Chamber) of 3 April 2025.#‘Nordcurrent group’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Taxation – Directive 2011/96/EU – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Exemption from corporation tax in respect of dividends paid by a non-resident subsidiary to a resident parent company – Article 1(2) and (3) – Anti-abuse provision – Classification of the subsidiary as a non-genuine arrangement – Steps of an arrangement – Tax advantage.#Case C-228/24.

European Union · Court of Justice of the European Union · 3 April 2025

Record· CJCELEX 62024CJ0164_SUMdecided

Judgment of the Court (Tenth Chamber) of 3 April 2025.#‘Cityland’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Persistent failure to comply with tax obligations – Removal of the taxable person from the value added tax (VAT) identification register – Principle of proportionality.#Case C-164/24.

European Union · Court of Justice of the European Union · 3 April 2025

Report· CCCELEX 62024CC0232decided

Opinion of Advocate General Rantos delivered on 3 April 2025.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credit – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection – Article 135(1)(d) – Trade factoring – Invoice factoring.#Case C-232/24.

European Union · Court of Justice of the European Union · 3 April 2025

Record· CJCELEX 62024CJ0213decided

Judgment of the Court (Sixth Chamber) of 3 April 2025.#E. T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Sale of agricultural land for residential development – Preparation for sale by an agent acting as a professional trader – Statutory joint ownership of assets between co-owning spouses.#Case C-213/24.

European Union · Court of Justice of the European Union · 3 April 2025

Record· CJCELEX 62024CJ0164decided

Judgment of the Court (Tenth Chamber) of 3 April 2025.#‘Cityland’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Persistent failure to comply with tax obligations – Removal of the taxable person from the value added tax (VAT) identification register – Principle of proportionality.#Case C-164/24.

European Union · Court of Justice of the European Union · 3 April 2025

Report· CCCELEX 62023CC0726decided

Opinion of Advocate General Richard de la Tour delivered on 3 April 2025.#S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope of VAT – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Commercial services provided within the same group of companies – Transfer price – Articles 168 and 178 – Right to deduct VAT – Supporting documents.#Case C-726/23.

European Union · Court of Justice of the European Union · 3 April 2025

Report· CCCELEX 62024CC0092decided

Opinion of Advocate General Kokott delivered on 27 March 2025.#Banca Mediolanum SpA v Agenzia delle Entrate - Direzione Regionale della Lombardia.#Requests for a preliminary ruling from the Corte di Giustizia Tributaria di secondo grado della Lombardia - Milano.#Reference for a preliminary ruling – Taxation – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 4(1)(a) – Prohibition on taxing profits received by the parent company – Prevention of double taxation of dividends – Scope – Regional tax on production activities – Inclusion of 50% of dividends received by the parent companies in the basis of assessment for that tax.#Joined Cases C-92/24 to C-94/24.

European Union · Court of Justice of the European Union · 27 March 2025

Question· QUESTION_WRITTENE-10-2025-001180answered

Energy taxation rules

European Union · European Parliament · 19 March 2025

Record· CJCELEX 62024CJ0135_SUMdecided

Judgment of the Court (Sixth Chamber) of 13 March 2025.#John Cockerill SA v État belge.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 1(4) – Prevention of tax evasion, tax fraud or abuse – Article 4(1) – Prohibition on taxing profits received – Direct effect – Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base – Deduction of the distributed dividend from the tax base of the parent company – Limitation of the deduction – Intra-group transfer scheme allowing profits made by certain companies to be transferred to others.#Case C-135/24.

European Union · Court of Justice of the European Union · 13 March 2025

Record· CJCELEX 62023CJ0137_RESdecided

Judgment of the Court (Fifth Chamber) of 13 March 2025.#X v Staatssecretaris van Financiën.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality.#Case C-137/23.

European Union · Court of Justice of the European Union · 13 March 2025

Record· CJCELEX 62023CJ0640decided

Judgment of the Court (Sixth Chamber) of 13 March 2025.#Direcţia Generală Regională a Finanţelor Publice Galaţi - Administraţia Judeţeană a Finanţelor Publice Vrancea and Direcţia Generală de Administrare a Marilor Contribuabili v Greentech S.A.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Right to deduct value added tax (VAT) – Sales transaction reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT – Failure to correct the invoice within the limitation period – Impossibility of recovering the VAT paid in respect of that transaction – Principles of effectiveness and fiscal neutrality – Reimbursement of the tax.#Case C-640/23.

European Union · Court of Justice of the European Union · 13 March 2025

Record· CJCELEX 62023CJ0137decided

Judgment of the Court (Fifth Chamber) of 13 March 2025.#X v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality.#Case C-137/23.

European Union · Court of Justice of the European Union · 13 March 2025

Record· CJCELEX 62024CJ0135decided

Judgment of the Court (Sixth Chamber) of 13 March 2025.#John Cockerill SA v État belge.#Request for a preliminary ruling from the tribunal de première instance de Liège.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 1(4) – Prevention of tax evasion, tax fraud or abuse – Article 4(1) – Prohibition on taxing profits received – Direct effect – Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base – Deduction of the distributed dividend from the tax base of the parent company – Limitation of the deduction – Intra-group transfer scheme allowing profits made by certain companies to be transferred to others.#Case C-135/24.

European Union · Court of Justice of the European Union · 13 March 2025

Record· CJCELEX 62023CJ0640_SUMdecided

Judgment of the Court (Sixth Chamber) of 13 March 2025.#Direcţia Generală Regională a Finanţelor Publice Galaţi - Administraţia Judeţeană a Finanţelor Publice Vrancea and Direcţia Generală de Administrare a Marilor Contribuabili v Greentech S.A.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Right to deduct value added tax (VAT) – Sales transaction reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT – Failure to correct the invoice within the limitation period – Impossibility of recovering the VAT paid in respect of that transaction – Principles of effectiveness and fiscal neutrality – Reimbursement of the tax.#Case C-640/23.

European Union · Court of Justice of the European Union · 13 March 2025

Report· CCCELEX 62024CC0142decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 13 March 2025.#Familienstiftung v Finanzamt Köln-West.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Free movement of capital – Inheritance and gift tax – Taxation of the inter vivos transfer of assets in order to set up a foundation – Family foundation with its seat in Liechtenstein – Coherence of the tax system.#Case C-142/24.

European Union · Court of Justice of the European Union · 13 March 2025

Report· CCCELEX 62024CC0125decided

Opinion of Advocate General Kokott delivered on 6 March 2025.#AA v Allmänna ombudet hos Tullverket.#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 – VAT exemption – Article 143(1)(e) – Reimportation of goods – Condition relating to exemption from customs duty on the importation of returned goods – Regulation (EU) No 952/2013 – Article 86(6) and Article 203 – Incurrence of a customs debt as a result of failure to comply with a formal obligation laid down in the customs legislation – Cases where such a debt is incurred.#Case C-125/24.

European Union · Court of Justice of the European Union · 6 March 2025

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