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239 records in EU in 2022

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Record· CJCELEX 62021CJ0052_SUMdecided

Judgment of the Court (Seventh Chamber) of 24 February 2022.#Pharmacie populaire – La Sauvegarde SCRL v État belge and Pharma Santé – Réseau Solidaris SCRL v État belge.#Reference for a preliminary ruling – Freedom to provide services – Article 56 TFUE – Restrictions – Tax legislation – Corporation tax – Obligation for purchasers of services to draw up and submit supporting documents to the tax authorities concerning amounts invoiced by suppliers of services established in another Member State – No such obligation regarding purely domestic supplies of services – Justification – Effectiveness of fiscal supervision – Proportionality.#Joined Cases C-52/21 and C-53/21.

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

Record· CJCELEX 62020CJ0605_SUMdecided

Judgment of the Court (Seventh Chamber) of 24 February 2022.#Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Application ratione temporis – Supplies subject to VAT – Supply of services for consideration – Criteria – Intra-group relationship – Supplies consisting in repairing or replacing components of wind turbines under guarantee and preparing non-compliance reports – Debit notes issued by the supplier of services with no reference to VAT – Deduction by the supplier of the VAT charged on the goods and services for which it has been invoiced by its subcontractors in respect of those supplies.#Case C-605/20.

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

Record· CJCELEX 62020CJ0582_SUMdecided

Judgment of the Court (Fifth Chamber) of 24 February 2022.#SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 167 and 168 – Right to deduction – Refusal – Tax evasion – Taking of evidence – Suspension of examination of an administrative complaint relating to a notice of assessment refusing a right to deduction, pending the outcome of criminal proceedings – Procedural autonomy of the Member States – Principle of fiscal neutrality – Right to good administration – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-582/20.

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

Record· CJCELEX 62020CJ0175_SUMdecided

Judgment of the Court (Fifth Chamber) of 24 February 2022.#SIA 'SS' v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 2 – Scope – Article 4 – Concept of ‘processing’ – Article 5 – Principles relating to processing – Purpose limitation – Data minimisation – Article 6 – Lawfulness of processing – Processing necessary for the performance of a task carried out in the public interest by the controller – Processing necessary for compliance with a legal obligation to which the controller is subject – Article 23 – Limitations – Processing of data for tax purposes – Request for the disclosure of information relating to vehicle sale advertisements placed online – Proportionality.#Case C-175/20.

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

Record· CJCELEX 62020CJ0257_RESdecided

Judgment of the Court (Fifth Chamber) of 24 February 2022.#'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exemption from withholding tax – Directive 2008/7/EC – Raising of capital – Article 3 – Contributions of capital – Article 5(1)(a) – Indirect tax exemption – Articles 63 and 65 TFEU – Free movement of capital – Taxation of the gross amount of notional interest – Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund – Difference in treatment – Justification – Balanced allocation of the power to impose taxes between the Member States – Effective collection of tax – Combating of tax avoidance.#Case C-257/20.

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

Report· CCCELEX 62020CC0637decided

Opinion of Advocate General Ćapeta delivered on 24 February 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 · 24 February 2022

Record· COCELEX 62021CO0550decided

Order of the Court (Tenth Chamber) of 21 February 2022.#Leonardo SpA v Agenzia delle Entrate - Direzione Regionale del Lazio.#Request for a preliminary ruling from the Commissione tributaria provinciale di Roma.#Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Common system of value added tax – Lack of sufficient information – Manifest inadmissibility.#Case C-550/21.

European Union · Court of Justice of the European Union · 21 February 2022

Record· COCELEX 62021CO0191_SUMdecided

Order of the Court (Seventh Chamber) of 10 February 2022.#Ministre de l’Économie, des Finances et de la Relance v Les Anges d’Eux SARL and Others.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for the purpose of resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-191/21.

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

Record· CJCELEX 62020CJ0487_SUMdecided

Judgment of the Court (Eighth Chamber) of 10 February 2022.#Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 179 and 183 – Right to deduct VAT – Conditions – Compensation or refund of excess VAT – Additional liabilities – Principle of fiscal neutrality – Principles of equivalence and effectiveness.#Case C-487/20.

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

Record· CJCELEX 62020CJ0009_SUMdecided

Judgment of the Court (Fifth Chamber) of 10 February 2022.#Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting Letting and subletting of a property used for industrial or commercial purposes.#Case C-9/20.

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

Report· CCCELEX 62020CC0596decided

Opinion of Advocate General Kokott delivered on 10 February 2022.#DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 24 and 43 – Place of supply of services – Technical support services provided to a company established in another Member State – Abuse of rights – Assessment of the facts – Lack of jurisdiction.#Case C-596/20.

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

Record· CJCELEX 62020CJ0487decided

Judgment of the Court (Eighth Chamber) of 10 February 2022.#Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 179 and 183 – Right to deduct VAT – Conditions – Compensation or refund of excess VAT – Additional liabilities – Principle of fiscal neutrality – Principles of equivalence and effectiveness.#Case C-487/20.

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

Record· CJCELEX 62020CJ0009decided

Judgment of the Court (Fifth Chamber) of 10 February 2022.#Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting Letting and subletting of a property used for industrial or commercial purposes.#Case C-9/20.

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

Record· COCELEX 62021CO0191decided

Order of the Court (Seventh Chamber) of 10 February 2022.#Ministre de l’Économie, des Finances et de la Relance v Les Anges d’Eux SARL and Others.#Request for a preliminary ruling from the Cour administrative d'appel de Lyon.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for the purpose of resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-191/21.

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

Record· COCELEX 62021CO0460_SUMdecided

Order of the Court (Eighth Chamber) of 7 February 2022.#Vapo Atlantic SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Excise duties – Directive 2008/118/EC – Article 1(2) – Levying, for specific purposes, of other indirect taxes – ‘Specific purposes’ – Definition – Financing of a public undertaking holding the concession contract in respect of the national road network – Objectives of environmental sustainability and reducing accidents – Purely budgetary purpose – Refusal to reimburse a tax based on unjust enrichment – Conditions.#Case C-460/21.

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

Record· COCELEX 62021CO0460decided

Order of the Court (Eighth Chamber) of 7 February 2022.#Vapo Atlantic SA 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 99 of the Rules of Procedure of the Court – Excise duties – Directive 2008/118/EC – Article 1(2) – Levying, for specific purposes, of other indirect taxes – ‘Specific purposes’ – Definition – Financing of a public undertaking holding the concession contract in respect of the national road network – Objectives of environmental sustainability and reducing accidents – Purely budgetary purpose – Refusal to reimburse a tax based on unjust enrichment – Conditions.#Case C-460/21.

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

Record· CJCELEX 62020CJ0515_SUMdecided

Judgment of the Court (Sixth Chamber) of 3 February 2022.#B AG v Finanzamt A.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 122 – Reduced rate for supplies of wood for use as firewood – Differentiation on the basis of the objective characteristics and properties of the goods – Types of wood intended for use as fuel which serve the same consumer need and are in competition with each other – Principle of fiscal neutrality.#Case C-515/20.

European Union · Court of Justice of the European Union · 3 February 2022

Report· CCCELEX 62020CC0269decided

Opinion of Advocate General Medina delivered on 27 January 2022.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’.#Case C-269/20.

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

Report· CCCELEX 62020CC0607decided

Opinion of Advocate General Ćapeta delivered on 27 January 2022.#GE Aircraft Engine Services Ltd v The Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 26(1)(b) – Supply of services free of charge – Award of retail vouchers free of charge to staff of the taxable person’s business as part of an employee recognition and reward scheme – Transactions treated as supplies of services for consideration – Scope – Principle of fiscal neutrality.#Case C-607/20.

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

Record· CJCELEX 62019CJ0638_RESdecided

Judgment of the Court (Grand Chamber) of 25 January 2022.#European Commission v European Food SA and Others.#Appeal – State aid – Articles 107 and 108 TFEU – Bilateral Investment Treaty – Arbitration clause – Romania – Accession to the European Union – Repeal of a tax incentives scheme prior to accession – Arbitral award granting payment of damages after accession – European Commission decision declaring that payment to be State aid incompatible with the internal market and ordering its recovery – Competence of the European Commission – Application ratione temporis of EU law – Determination of the date at which the right to receive aid is conferred on the beneficiary – Article 19 TEU – Articles 267 and 344 TFEU – Autonomy of EU law.#Case C-638/19 P.

European Union · Court of Justice of the European Union · 25 January 2022

Record· CJCELEX 62019CJ0638decided

Judgment of the Court (Grand Chamber) of 25 January 2022.#European Commission v European Food SA and Others.#Appeal – State aid – Articles 107 and 108 TFEU – Bilateral Investment Treaty – Arbitration clause – Romania – Accession to the European Union – Repeal of a tax incentives scheme prior to accession – Arbitral award granting payment of damages after accession – European Commission decision declaring that payment to be State aid incompatible with the internal market and ordering its recovery – Competence of the European Commission – Application ratione temporis of EU law – Determination of the date at which the right to receive aid is conferred on the beneficiary – Article 19 TEU – Articles 267 and 344 TFEU – Autonomy of EU law.#Case C-638/19 P.

European Union · Court of Justice of the European Union · 25 January 2022

Record· CJCELEX 62020CJ0090_SUMdecided

Judgment of the Court (Second Chamber) of 20 January 2022.#Apcoa Parking Danmark A/S v Skatteministeriet.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions.#Case C-90/20.

European Union · Court of Justice of the European Union · 20 January 2022

Record· CJCELEX 62020CJ0090decided

Judgment of the Court (Second Chamber) of 20 January 2022.#Apcoa Parking Danmark A/S v Skatteministeriet.#Request for a preliminary ruling from the Højesteret.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions.#Case C-90/20.

European Union · Court of Justice of the European Union · 20 January 2022

Report· CCCELEX 62020CC0328decided

Opinion of Advocate General Richard de la Tour delivered on 20 January 2022.#European Commission v Republic of Austria.#Failure to fulfil obligations – Coordination of social security systems – Regulation (EC) No 883/2004 – Articles 4, 7 and 67 – Freedom of movement for workers – Regulation (EU) No 492/2011 – Article 7 – Equal treatment – Family benefits – Social and tax advantages – Adjustment of amounts on the basis of price levels in the children’s State of residence.#Case C-328/20.

European Union · Court of Justice of the European Union · 20 January 2022

Record· CJCELEX 62020CJ0513_SUMdecided

Judgment of the Court (Seventh Chamber) of 13 January 2022.#Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA.#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 of hospital and medical care – Closely related activities – Thermal treatment – Amount charged for compiling an individual file including the user’s clinical history.#Case C-513/20.

European Union · Court of Justice of the European Union · 13 January 2022

Record· CJCELEX 62020CJ0363_SUMdecided

Judgment of the Court (Eighth Chamber) of 13 January 2022.#MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Companies – Corporation tax – Tax inspection – Scope of EU law – Charter of Fundamental Rights of the European Union – Article 51(1) – Implementation of EU law – None – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Accounting of income generated from intellectual property rights – Article 2(3) – Principle that a true and fair view must be given – Article 31 – Valuation of items shown in annual accounts – Compliance with accounting principles.#Case C-363/20.

European Union · Court of Justice of the European Union · 13 January 2022

Record· CJCELEX 62020CJ0156decided

Judgment of the Court (First Chamber) of 13 January 2022.#Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction – Not included – Concept of VAT ‘due or paid’.#Case C-156/20.

European Union · Court of Justice of the European Union · 13 January 2022

Record· CJCELEX 62020CJ0513decided

Judgment of the Court (Seventh Chamber) of 13 January 2022.#Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA.#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 – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption of hospital and medical care – Closely related activities – Thermal treatment – Amount charged for compiling an individual file including the user’s clinical history.#Case C-513/20.

European Union · Court of Justice of the European Union · 13 January 2022

Record· CJCELEX 62020CJ0363decided

Judgment of the Court (Eighth Chamber) of 13 January 2022.#MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Companies – Corporation tax – Tax inspection – Scope of EU law – Charter of Fundamental Rights of the European Union – Article 51(1) – Implementation of EU law – None – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Accounting of income generated from intellectual property rights – Article 2(3) – Principle that a true and fair view must be given – Article 31 – Valuation of items shown in annual accounts – Compliance with accounting principles.#Case C-363/20.

European Union · Court of Justice of the European Union · 13 January 2022

Report· CCCELEX 62020CC0141decided

Opinion of Advocate General Medina delivered on 13 January 2022.#Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Concept of ‘close financial links’ – No need for the controlling company to have a majority of voting rights as well as a majority shareholding – Assessment of the independence of an economic entity in the light of standardised criteria – Scope.#Case C-141/20.

European Union · Court of Justice of the European Union · 13 January 2022

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