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251 records in EU in 2024

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Record· CJCELEX 62022CJ0316_RESdecided

Judgment of the Court (Fifth Chamber) of 11 April 2024.#Gabel Industria Tessile SpA and Canavesi SpA v A2A Energia SpA and Others.#Reference for a preliminary ruling – Directive 2008/118/EC – Article 1(2) – Excise duties – Electricity – National legislation creating an additional tax on electricity excise duties – Lack of specific purposes – Additional tax deemed contrary to Directive 2008/118/EC by the national courts – Recovery by the final consumer of the tax unduly paid from the supplier alone – Article 288 TFEU – Direct effect – Principle of effectiveness.#Case C-316/22.

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

Report· CCCELEX 62022CC0555decided

Opinion of Advocate General Medina delivered on 11 April 2024.#United Kingdom of Great Britain and Northern Ireland and Others v European Commission.#Appeal – State aid – Aid scheme implemented by the United Kingdom of Great Britain and Northern Ireland in favour of certain multinational groups – Taxation of the non-trading finance profits of controlled foreign companies (CFCs) – Exemptions – Significant people functions – Artificial diversion of profits – Erosion of the tax base – Decision declaring the aid scheme incompatible with the internal market and ordering the recovery of the aid paid – Reference framework – Applicable national law – ‘Normal’ taxation.#Joined Cases C-555/22 P, C-556/22 P and C-564/22 P.

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

Record· CJCELEX 62023CJ0122decided

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.#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 – 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

Report· CCCELEX 62022CC0710decided

Opinion of Advocate General Collins delivered on 11 April 2024.#JCDecaux Street Furniture Belgium v European Commission.#Appeal – State aid – Article 107(1) TFEU – Aid granted by Belgium to JCDecaux Street Furniture Belgium – Advertising displays installed in the City of Brussels (Belgium) – Non-payment of rent and taxes applicable to those displays – Aid declared incompatible with the internal market – Obligation to recover that aid – Concept of ‘advantage’ – Determination of the applicable legal framework – Method for calculating the amount of aid to be recovered.#Case C-710/22 P.

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

Record· CJCELEX 62022CJ0316decided

Judgment of the Court (Fifth Chamber) of 11 April 2024.#Gabel Industria Tessile SpA and Canavesi SpA v A2A Energia SpA and Others.#Request for a preliminary ruling from the Tribunale di Como.#Reference for a preliminary ruling – Directive 2008/118/EC – Article 1(2) – Excise duties – Electricity – National legislation creating an additional tax on electricity excise duties – Lack of specific purposes – Additional tax deemed contrary to Directive 2008/118/EC by the national courts – Recovery by the final consumer of the tax unduly paid from the supplier alone – Article 288 TFEU – Direct effect – Principle of effectiveness.#Case C-316/22.

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

Report· CCCELEX 62022CC0709decided

Opinion of Advocate General Kokott delivered on 11 April 2024.#Syndyk Masy Upadłości A 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 – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account.#Case C-709/22.

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

Record· COCELEX 62023CO0532_SUMdecided

Order of the Court (Seventh Chamber) of 10 April 2024.#Lear Corporation Hungary Autóipari Gyártó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#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 – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 183 – Right to deduct input VAT – Rules governing exercise of that right – Late refund – Delay caused by the application of a national provision – Effect of a preliminary ruling given by the Court after those facts occurred – Late payment interest – Limitation – Principles of equivalence, effectiveness and fiscal neutrality.#Case C-532/23.

European Union · Court of Justice of the European Union · 10 April 2024

Record· COCELEX 62023CO0532decided

Order of the Court (Seventh Chamber) of 10 April 2024.#Lear Corporation Hungary Autóipari Gyártó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#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 – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 183 – Right to deduct input VAT – Rules governing exercise of that right – Late refund – Delay caused by the application of a national provision – Effect of a preliminary ruling given by the Court after those facts occurred – Late payment interest – Limitation – Principles of equivalence, effectiveness and fiscal neutrality.#Case C-532/23.

European Union · Court of Justice of the European Union · 10 April 2024

Record· CJCELEX 62022CJ0606_SUMdecided

Judgment of the Court (Seventh Chamber) of 21 March 2024.#Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Provision of recreational services and services to improve physical fitness – Sale of passes giving access to services whose existence is evidenced by a cash register and by cash register receipts – Taxable amount – Error in the tax rate – Principle of fiscal neutrality – Adjustment of the tax debt as a result of a change in the taxable amount – National practice that does not permit, in the absence of an invoice, a correction of the VAT and a refund of the overpaid VAT – No risk of loss of tax revenue – Plea of unjust enrichment.#Case C-606/22.

European Union · Court of Justice of the European Union · 21 March 2024

Record· CJCELEX 62022CJ0606decided

Judgment of the Court (Seventh Chamber) of 21 March 2024.#Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Provision of recreational services and services to improve physical fitness – Sale of passes giving access to services whose existence is evidenced by a cash register and by cash register receipts – Taxable amount – Error in the tax rate – Principle of fiscal neutrality – Adjustment of the tax debt as a result of a change in the taxable amount – National practice that does not permit, in the absence of an invoice, a correction of the VAT and a refund of the overpaid VAT – No risk of loss of tax revenue – Plea of unjust enrichment.#Case C-606/22.

European Union · Court of Justice of the European Union · 21 March 2024

Report· CCCELEX 62023CC0039decided

Opinion of Advocate General Collins delivered on 21 March 2024.#Keva and Others v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by pension funds governed by public law – Difference in treatment between resident and non-resident pension funds governed by public law – Exemption only of resident pension funds governed by public law – Comparability of situations – Whether justified – Need to safeguard the objective pursued by social policy – Need to preserve a balanced allocation of the power of taxation of the Member States.#Case C-39/23.

European Union · Court of Justice of the European Union · 21 March 2024

Record· TJCELEX 62014TJ0519_INFdecided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 20 March 2024.#Grupo Morera & Vallejo, SL and DSA, Defensa y Servicios del Asegurado, 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 – Partial disappearance 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-519/14.

European Union · Court of Justice of the European Union · 20 March 2024

Record· TJCELEX 62014TJ0519decided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 20 March 2024.#Grupo Morera & Vallejo, SL and DSA, Defensa y Servicios del Asegurado, 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 – Partial disappearance 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-519/14.

European Union · Court of Justice of the European Union · 20 March 2024

Record· COCELEX 62023CO0037_SUMdecided

Order of the Court (Eighth Chamber) of 18 March 2024.#Agenzia delle Entrate v PR.#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 – Articles 2, 206 and 273 – Principle of fiscal neutrality – Reduction of the VAT payable by taxable persons affected by the earthquake of 6 April 2009 in the Abruzzo region.#Case C-37/23.

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

Record· COCELEX 62023CO0037decided

Order of the Court (Eighth Chamber) of 18 March 2024.#Agenzia delle Entrate v PR.#Request for a preliminary ruling from the Corte suprema di cassazione.#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 – Articles 2, 206 and 273 – Principle of fiscal neutrality – Reduction of the VAT payable by taxable persons affected by the earthquake of 6 April 2009 in the Abruzzo region.#Case C-37/23.

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

Record· CJCELEX 62022CJ0336_SUMdecided

Judgment of the Court (Third Chamber) of 14 March 2024.#f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld.#Reference for a preliminary ruling – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Conditions for levying such a tax – Specific purpose pursued by the tax – Excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 14 – Taxation rules – Compliance with those rules by other indirect taxes on excise goods – Heated tobacco – National legislation establishing, for heated tobacco, a tax structure and tax rate differing from those applicable to ‘other smoking tobaccos’.#Case C-336/22.

European Union · Court of Justice of the European Union · 14 March 2024

Record· CJCELEX 62022CJ0336decided

Judgment of the Court (Third Chamber) of 14 March 2024.#f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Conditions for levying such a tax – Specific purpose pursued by the tax – Excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 14 – Taxation rules – Compliance with those rules by other indirect taxes on excise goods – Heated tobacco – National legislation establishing, for heated tobacco, a tax structure and tax rate differing from those applicable to ‘other smoking tobaccos’.#Case C-336/22.

European Union · Court of Justice of the European Union · 14 March 2024

Report· CCCELEX 62022CC0585decided

Opinion of Advocate General Emiliou delivered on 14 March 2024.#X BV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Corporation tax – Intra-group cross-border loan for the purposes of financing the acquisition or the extension of an interest in a company not related to the group concerned that becomes, as a result of that transaction, related to that group – Deduction of interest paid on that loan – Loan contracted on an arm’s length basis – Concept of ‘wholly artificial arrangement’ – Principle of proportionality.#Case C-585/22.

European Union · Court of Justice of the European Union · 14 March 2024

Report· CCCELEX 62022CC0639decided

Opinion of Advocate General Kokott delivered on 14 March 2024.#X and Others v Inspecteur van de Belastingdienst Utrecht and Others.#Requests for a preliminary ruling from the rechtbank Gelderland.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund.#Joined Cases C-639/22 to C-644/22.

European Union · Court of Justice of the European Union · 14 March 2024

Record· CJCELEX 62022CJ0341decided

Judgment of the Court (Third Chamber) of 7 March 2024.#Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT.#Case C-341/22.

European Union · Court of Justice of the European Union · 7 March 2024

Report· CCCELEX 62023CC0087decided

Opinion of Advocate General Kokott delivered on 7 March 2024.#Biedrība 'Latvijas Informācijas un komunikācijas tehnoloģijas asociācija' v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#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) – Concepts of ‘taxable person’ and ‘economic activity’ – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73.#Case C-87/23.

European Union · Court of Justice of the European Union · 7 March 2024

Record· CJCELEX 62022CJ0341_SUMdecided

Judgment of the Court (Third Chamber) of 7 March 2024.#Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT.#Case C-341/22.

European Union · Court of Justice of the European Union · 7 March 2024

Record· CJCELEX 62022CJ0314_SUMdecided

Judgment of the Court (Tenth Chamber) of 29 February 2024.#'Consortium Remi Group' AD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.

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

Record· CJCELEX 62022CJ0676_SUMdecided

Judgment of the Court (Tenth Chamber) of 29 February 2024.#B2 Energy s.r.o. v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier submitting other information proving that the actual recipient has the status of taxable person.#Case C-676/22.

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

Report· CCCELEX 62022CC0623decided

Opinion of Advocate General Emiliou delivered on 29 February 2024.#Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister.#Request for a preliminary ruling from the Cour constitutionnelle (Belgium).#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(1) – Reporting obligation – 8ab(5) – Subsidiary obligation to notify – Legal professional privilege – Validity – Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union – Right to respect for private life – Principles of equal treatment and non-discrimination – Principle of legality in criminal proceedings – Principle of legal certainty.#Case C-623/22.

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

Record· CJCELEX 62022CJ0676decided

Judgment of the Court (Tenth Chamber) of 29 February 2024.#B2 Energy s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier submitting other information proving that the actual recipient has the status of taxable person.#Case C-676/22.

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

Record· CJCELEX 62022CJ0314decided

Judgment of the Court (Tenth Chamber) of 29 February 2024.#'Consortium Remi Group' AD 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 – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.

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

Record· CJCELEX 62022CJ0674_SUMdecided

Judgment of the Court (Fourth Chamber) of 22 February 2024.#Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs.#Case C-674/22.

European Union · Court of Justice of the European Union · 22 February 2024

Record· CJCELEX 62022CJ0674decided

Judgment of the Court (Fourth Chamber) of 22 February 2024.#Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.#Request for a preliminary ruling from the Rechtbank Gelderland.#Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs.#Case C-674/22.

European Union · Court of Justice of the European Union · 22 February 2024

Record· TJCELEX 62014TJ0029decided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 21 February 2024.#Telefónica Gestión Integral de Edificios y Servicios, SL, formerly Taetel, SL and Banco Santander, SA, formerly Banco Popular Español, SA 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 acquisition 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 – 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.#Joined Cases T-29/14 and T-31/14.

European Union · Court of Justice of the European Union · 21 February 2024

Record· TJCELEX 62014TJ0029_RESdecided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 21 February 2024.#Telefónica Gestión Integral de Edificios y Servicios, SL, formerly Taetel, SL and Banco Santander, SA, formerly Banco Popular Español, SA 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 acquisition 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 – 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.#Joined Cases T-29/14 and T-31/14.

European Union · Court of Justice of the European Union · 21 February 2024

Record· COCELEX 62022CO0514_INFdecided

Order of the Court (Sixth Chamber) of 8 February 2024.#Tirrenia di navigazione SpA v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court – State aid – Maritime transport – Service of general economic interest – Decision declaring the aid unlawful – Decision declaring the aid compatible in part and incompatible in part with the internal market and ordering that it be recovered – Rescue aid – Compatibility with the internal market – Six month time limit – Extension – Obligation to submit a restructuring or liquidation plan – Guidelines on State aid for rescuing and restructuring firms in difficulty – Tax exemption – Advantage – Adverse effect on trade between Member States – Adverse effect on competition – Excessive length of the procedure – Legitimate expectations – Legal certainty – Principle of good administration – Principle of proportionality – Rights of the defence – General Court’s obligation to state reasons – Manifest error of assessment – Freedom to conduct a business – Right to property – Unjust enrichment – Rules of Procedure of the General Court – Submission of an item of evidence out of time.#Case C-514/22 P.

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

Record· CJCELEX 62022CJ0733_SUMdecided

Judgment of the Court (Seventh Chamber) of 8 February 2024.#Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality.#Case C-733/22.

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

Record· COCELEX 62022CO0514decided

Order of the Court (Sixth Chamber) of 8 February 2024.#Tirrenia di navigazione SpA v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court – State aid – Maritime transport – Service of general economic interest – Decision declaring the aid unlawful – Decision declaring the aid compatible in part and incompatible in part with the internal market and ordering that it be recovered – Rescue aid – Compatibility with the internal market – Six month time limit – Extension – Obligation to submit a restructuring or liquidation plan – Guidelines on State aid for rescuing and restructuring firms in difficulty – Tax exemption – Advantage – Adverse effect on trade between Member States – Adverse effect on competition – Excessive length of the procedure – Legitimate expectations – Legal certainty – Principle of good administration – Principle of proportionality – Rights of the defence – General Court’s obligation to state reasons – Manifest error of assessment – Freedom to conduct a business – Right to property – Unjust enrichment – Rules of Procedure of the General Court – Submission of an item of evidence out of time.#Case C-514/22 P.

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

Record· CJCELEX 62022CJ0733decided

Judgment of the Court (Seventh Chamber) of 8 February 2024.#Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD.#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 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality.#Case C-733/22.

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

Record· COCELEX 62023CO0399_INFdecided

Order of the Court (Eighth Chamber) of 6 February 2024.#MB v Autoridade Tributária e Aduaneira.#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 – Vehicle tax – Second-hand vehicles from other Member States – Percentage reductions linked to depreciation – Calculation on the basis of a cubic capacity component and an environmental component – Application of different reduction percentages to each component of the tax.#Case C-399/23.

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

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