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51 records in EU in 2021

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,130United Kingdom · 3,280France · 2,309Germany · 1,778Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62020CJ0394_RESdecided

Judgment of the Court (Fifth Chamber) of 21 December 2021.#XY v Finanzamt V.#Reference for a preliminary ruling – Free movement of capital – Articles 63 and 65 TFEU – National legislation on inheritance tax – Immovable property situated on national territory – Limited tax liability – Different treatment of residents and non-residents – Right to an allowance on the taxable value – Proportionate reduction in the case of limited tax liability – Liabilities arising from reserved portions – No deduction in the case of limited tax liability.#Case C-394/20.

European Union · Court of Justice of the European Union · 21 December 2021

Record· CJCELEX 62020CJ0274decided

Judgment of the Court (Sixth Chamber) of 16 December 2021.#GN and WX v Prefettura di Massa Carrara – Ufficio Territoriale del Governo di Massa Carrara.#Request for a preliminary ruling from the Giudice di pace di Massa.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Road traffic – Registration and taxation of motor vehicles – Driver residing in a Member State – Vehicle registered in another Member State – Vehicle provided free of charge for a short period – National legislation prohibiting persons who have resided in Italy for more than 60 days from driving in that Member State a vehicle registered in another country.#Case C-274/20.

European Union · Court of Justice of the European Union · 16 December 2021

Record· CJCELEX 62019CJ0478decided

Judgment of the Court (Second Chamber) of 16 December 2021.#UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate.#Requests for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Free movement of capital – Closed-ended mutual investment funds – Open-ended mutual investment funds – Investments in real estate – Mortgage registration tax and land registry fees – Tax advantage granted only to closed-ended real estate investment funds – Difference in treatment – Comparability of situations – Objective criteria of differentiation.#Joined Cases C-478/19 and C-479/19.

European Union · Court of Justice of the European Union · 16 December 2021

Report· CCCELEX 62019CC0885decided

Opinion of Advocate General Pikamäe delivered on 16 December 2021.#Fiat Chrysler Finance Europe and Ireland v European Commission.#Appeal – State aid – Aid implemented by the Grand Duchy of Luxembourg – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Advantage – Selectivity – Arm’s length principle – Reference framework – National law applicable – ‘Normal’ taxation.#Joined Cases C-885/19 P and C-898/19 P.

European Union · Court of Justice of the European Union · 16 December 2021

Record· COCELEX 62021CO0224_INFdecided

Order of the Court (Eighth Chamber) of 13 December 2021.#VX v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Direct taxation – Taxation of capital gains from property – Articles 63 and 65 TFUE – Free movement of capital – Discrimination – Higher tax liability on capital gains on immovable property made by non-residents – Election for taxation under the same procedures as residents.#Case C-224/21.

European Union · Court of Justice of the European Union · 13 December 2021

Record· COCELEX 62020CO0647_INFdecided

Order of the Court (Eighth Chamber) of 13 December 2021.#XG v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Direct taxation – Taxation of capital gains on immovable property – Articles 63, 64 and 65 TFEU – Free movement of capital – Higher tax liability on capital gains on immovable property made by residents of third countries.#Case C-647/20.

European Union · Court of Justice of the European Union · 13 December 2021

Record· COCELEX 62021CO0547decided

Order of the Vice-President of the Court of 13 December 2021.#Portuguese Republic v European Commission.#Appeal – Interim relief – State aid – Madeira Free Zone (Portugal) – Granting of tax advantages to companies – State aid scheme implemented by the Portuguese Republic – Decision declaring the aid incompatible with the internal market – Urgency – Serious and irreparable harm.#Case C-547/21 P(R).

European Union · Court of Justice of the European Union · 13 December 2021

Record· COCELEX 62021CO0547_INFdecided

Order of the Vice-President of the Court of 13 December 2021.#Portuguese Republic v European Commission.#Appeal – Interim relief – State aid – Madeira Free Zone (Portugal) – Granting of tax advantages to companies – State aid scheme implemented by the Portuguese Republic – Decision declaring the aid incompatible with the internal market – Urgency – Serious and irreparable harm.#Case C-547/21 P(R).

European Union · Court of Justice of the European Union · 13 December 2021

Record· COCELEX 62020CO0647decided

Order of the Court (Eighth Chamber) of 13 December 2021.#XG 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 of Justice – Direct taxation – Taxation of capital gains on immovable property – Articles 63, 64 and 65 TFEU – Free movement of capital – Higher tax liability on capital gains on immovable property made by residents of third countries.#Case C-647/20.

European Union · Court of Justice of the European Union · 13 December 2021

Record· COCELEX 62021CO0224decided

Order of the Court (Eighth Chamber) of 13 December 2021.#VX 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 of Justice – Direct taxation – Taxation of capital gains from property – Articles 63 and 65 TFUE – Free movement of capital – Discrimination – Higher tax liability on capital gains on immovable property made by non-residents – Election for taxation under the same procedures as residents.#Case C-224/21.

European Union · Court of Justice of the European Union · 13 December 2021

Record· CJCELEX 62020CJ0154decided

Judgment of the Court (Tenth Chamber) of 9 December 2021.#Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct input tax – Material conditions governing the right of deduction – Supplier’s status as taxable person – Burden of proof – Refusal of the right of deduction where the true supplier has not been identified – Conditions.#Case C-154/20.

European Union · Court of Justice of the European Union · 9 December 2021

Report· CCCELEX 62020CC0570decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 9 December 2021.#Criminal proceedings against BV.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of the penalties imposed – Penalties of different kinds.#Case C-570/20.

European Union · Court of Justice of the European Union · 9 December 2021

Record· TJCELEX 62020TJ0247decided

Judgment of the General Court (Eighth Chamber) of 8 December 2021.#JP v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to Open Competition EPSO/AD/363/18 for the recruitment of administrators at grade AD 7 in the field of taxation – Restriction of the scope of the application for access – Refusal to grant access – Article 4(3) of Regulation No 1049/2001 – Exception relating to the protection of the decision-making process – Article 6 of Annex III to the Staff Regulations – Secrecy of the selection board’s proceedings – Partial access – Non-contractual liability.#Case T-247/20.

European Union · Court of Justice of the European Union · 8 December 2021

Record· TJCELEX 62020TJ0247_INFdecided

Judgment of the General Court (Eighth Chamber) of 8 December 2021.#JP v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to Open Competition EPSO/AD/363/18 for the recruitment of administrators at grade AD 7 in the field of taxation – Restriction of the scope of the application for access – Refusal to grant access – Article 4(3) of Regulation No 1049/2001 – Exception relating to the protection of the decision-making process – Article 6 of Annex III to the Staff Regulations – Secrecy of the selection board’s proceedings – Partial access – Non-contractual liability.#Case T-247/20.

European Union · Court of Justice of the European Union · 8 December 2021

Record· CJCELEX 62019CJ0884decided

Judgment of the Court (Fourth Chamber) of 2 December 2021.#European Commission and GMB Glasmanufaktur Brandenburg GmbH v Xinyi PV Products (Anhui) Holdings Ltd.#Appeal – Dumping – Imports of solar glass originating in China – Regulation (EC) No 1225/2009 – Article 2(7)(b) and (c) – ‘Undertaking operating under market economy conditions’ status – Denied – Concept of ‘significant distortions carried over from the former non-market economy system’, within the meaning of the third indent of Article 2(7)(c) – Tax incentives.#Joined Cases C-884/19 P and C-888/19 P.

European Union · Court of Justice of the European Union · 2 December 2021

Record· TJCELEX 62020TJ0546_RESdecided

Judgment of the General Court (Fifth Chamber) of 1 December 2021.#Sopra Steria Benelux and Unisys Belgium v European Commission.#Public service contracts – Tendering procedure – Specification, Development, Maintenance and Support of DG Taxation and Customs Union (TAXUD) IT Platforms – Rejection of the tender submitted by a tenderer and decision to award the contract to another tenderer – Obligation to state reasons – Abnormally low tender.#Case T-546/20.

European Union · Court of Justice of the European Union · 1 December 2021

Record· COCELEX 62020CO0598_INFdecided

Order of the Court (Eighth Chamber) of 1 December 2021.#„Pilsētas zemes dienests” AS.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(l) and Article 135(2) – Leasing and letting of immovable property – Exclusion from exemption of a compulsory land lease to owners of buildings – Principle of fiscal neutrality.#Case C-598/20.

European Union · Court of Justice of the European Union · 1 December 2021

Record· COCELEX 62020CO0598decided

Order of the Court (Eighth Chamber) of 1 December 2021.#„Pilsētas zemes dienests” AS.#Request for a preliminary ruling from the Satversmes tiesa.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(l) and Article 135(2) – Leasing and letting of immovable property – Exclusion from exemption of a compulsory land lease to owners of buildings – Principle of fiscal neutrality.#Case C-598/20.

European Union · Court of Justice of the European Union · 1 December 2021

Record· TJCELEX 62020TJ0546decided

Judgment of the General Court (Fifth Chamber) of 1 December 2021.#Sopra Steria Benelux and Unisys Belgium v European Commission.#Public service contracts – Tendering procedure – Specification, Development, Maintenance and Support of DG Taxation and Customs Union (TAXUD) IT Platforms – Rejection of the tender submitted by a tenderer and decision to award the contract to another tenderer – Obligation to state reasons – Abnormally low tender.#Case T-546/20.

European Union · Court of Justice of the European Union · 1 December 2021

Record· CJCELEX 62019CJ0437_SUMdecided

Judgment of the Court (Third Chamber) of 25 November 2021.#État du Grand-duché de Luxembourg v L.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right.#Case C-437/19.

European Union · Court of Justice of the European Union · 25 November 2021

Record· CJCELEX 62020CJ0334_SUMdecided

Judgment of the Court (Seventh Chamber) of 25 November 2021.#Amper Metal Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2 – Transaction subject to VAT – Concept – Article 168(a), and Article 176 – Right to deduct input VAT – Refusal – Advertising services categorised as excessively expensive and not beneficial by the tax authority – Lack of turnover generated by the taxable person.#Case C-334/20.

European Union · Court of Justice of the European Union · 25 November 2021

Record· CJCELEX 62020CJ0334decided

Judgment of the Court (Seventh Chamber) of 25 November 2021.#Amper Metal Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Veszprémi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2 – Transaction subject to VAT – Concept – Article 168(a), and Article 176 – Right to deduct input VAT – Refusal – Advertising services categorised as excessively expensive and not beneficial by the tax authority – Lack of turnover generated by the taxable person.#Case C-334/20.

European Union · Court of Justice of the European Union · 25 November 2021

Record· CJCELEX 62019CJ0437decided

Judgment of the Court (Third Chamber) of 25 November 2021.#État du Grand-duché de Luxembourg v L.#Request for a preliminary ruling from the Cour administrative (Luxembourg).#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right.#Case C-437/19.

European Union · Court of Justice of the European Union · 25 November 2021

Record· CJCELEX 62020CJ0358decided

Judgment of the Court (Eighth Chamber) of 18 November 2021.#Promexor Trade Srl v Direcţia Generală a Finanţelor Publice Cluj – Administraţia Judeţeană a Finanţelor Publice Bihor.#Request for a preliminary ruling from the Judecătoria Oradea.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Revocation of the VAT identification of a taxable person – Refusal of the right of deduction – Formal requirements.#Case C-358/20.

European Union · Court of Justice of the European Union · 18 November 2021

Record· CJCELEX 62020CJ0168decided

Judgment of the Court (Third Chamber) of 11 November 2021.#BJ and OV v Mrs M and Others.#Request for a preliminary ruling from the High Court of Justice Business and Property Courts of England and Wales.#Reference for a preliminary ruling – Freedom of movement of persons – Citizenship of the Union – Article 21 TFEU – Freedom of establishment – Article 49 TFEU – Equal treatment – Directive 2004/38/EC – Article 24(1) – Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities – Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis – That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State – Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights – Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt.#Case C-168/20.

European Union · Court of Justice of the European Union · 11 November 2021

Record· CJCELEX 62020CJ0398decided

Judgment of the Court (Sixth Chamber) of 11 November 2021.#ELVOSPOL s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Krajský soud v Brně.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount for VAT purposes – Total or partial non-payment of the price on account of the debtor’s insolvency – Conditions imposed by national legislation for the adjustment of output VAT – Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company – Non-compliance.#Case C-398/20.

European Union · Court of Justice of the European Union · 11 November 2021

Record· CJCELEX 62020CJ0281decided

Judgment of the Court (Fifth Chamber) of 11 November 2021.#Ferimet SL v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Article 199 – Reverse charge procedure – Principle of fiscal neutrality – Material conditions governing the right to deduct – Supplier’s status as taxable person – Burden of proof – Fraud – Abusive practice – Invoice referring to a fictitious supplier.#Case C-281/20.

European Union · Court of Justice of the European Union · 11 November 2021

Record· COCELEX 62020CO0255decided

Order of the Court (Seventh Chamber) of 9 November 2021.#Agenzia delle dogane e dei monopoli - Ufficio delle dogane di Gaeta v Punto Nautica Srl.#Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Taxation – Harmonisation of legislation – Excise duty – Directive 92/12/EEC – Article 3(2) – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Regional tax on the sale of fuel for motor vehicles – Specific purposes – Absence.#Case C-255/20.

European Union · Court of Justice of the European Union · 9 November 2021

Record· COCELEX 62020CO0255_INFdecided

Order of the Court (Seventh Chamber) of 9 November 2021.#Agenzia delle dogane e dei monopoli - Ufficio delle dogane di Gaeta v Punto Nautica Srl.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Taxation – Harmonisation of legislation – Excise duty – Directive 92/12/EEC – Article 3(2) – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Regional tax on the sale of fuel for motor vehicles – Specific purposes – Absence.#Case C-255/20.

European Union · Court of Justice of the European Union · 9 November 2021

Record· CJCELEX 62020CJ0324decided

Judgment of the Court (First Chamber) of 28 October 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Article 63 – Chargeability of VAT – Article 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Article 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’.#Case C-324/20.

European Union · Court of Justice of the European Union · 28 October 2021

Record· CJCELEX 62020CJ0221decided

Judgment of the Court (Seventh Chamber) of 28 October 2021.#Proceedings brought by A Oy and B Oy.#Requests for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Directive 92/83/EEC – Excise duty – Beer – Article 4(2) – Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries – Treatment as a single independent small brewery or as two or more small breweries – Obligation to transpose.#Joined Cases C-221/20 and C-223/20.

European Union · Court of Justice of the European Union · 28 October 2021

Record· TOCELEX 62020TO0510_INFdecided

Order of the General Court (Fourth Chamber) of 22 October 2021.#Fachverband Spielhallen eV and LM v European Commission.#State aid – Tax treatment of operators of public casinos in Germany – Complaint – Preliminary examination stage – Commission decision finding that there is no State aid – Conditions for initiating a formal investigation procedure – Serious difficulties – Concept of ‘State aid’ – Levy on the profits – Advantage – Selectivity – Action manifestly lacking any foundation in law.#Case T-510/20.

European Union · Court of Justice of the European Union · 22 October 2021

Record· TOCELEX 62020TO0510decided

Order of the General Court (Fourth Chamber) of 22 October 2021.#Fachverband Spielhallen eV and LM v European Commission.#State aid – Tax treatment of operators of public casinos in Germany – Complaint – Preliminary examination stage – Commission decision finding that there is no State aid – Conditions for initiating a formal investigation procedure – Serious difficulties – Concept of ‘State aid’ – Levy on the profits – Advantage – Selectivity – Action manifestly lacking any foundation in law.#Case T-510/20.

European Union · Court of Justice of the European Union · 22 October 2021

Record· COCELEX 62020CO0583_INFdecided

Order of the Court (Ninth Chamber) of 21 October 2021.#EuroChem Agro Hungary 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 – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Fight against fraud – Declaration obligation relating to the transport of goods – Road freight electronic monitoring system – Penalty regime applicable to high-risk taxpayers – Proportionality.#Case C-583/20.

European Union · Court of Justice of the European Union · 21 October 2021

Record· CJCELEX 62019CJ0373decided

Judgment of the Court (Ninth Chamber) of 21 October 2021.#Finanzamt München Abteilung III v Dubrovin & Tröger GbR - Aquatics.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) and (j) – Exemptions for certain activities in the public interest – Provision of children’s or young people’s education, school or university education – School or university education – Basic swimming tuition.#Case C-373/19.

European Union · Court of Justice of the European Union · 21 October 2021

Record· CJCELEX 62020CJ0080decided

Judgment of the Court (Fifth Chamber) of 21 October 2021.#Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167 to 171 and Article 178(a) – Right to deduct VAT – Refund of VAT to taxable persons established in a Member State other than the Member State of refund – Holding of an invoice – Directive 2008/9/EC – Refusal of the refund application – ‘Cancellation’ of the invoice by the supplier – Issuing of a new invoice – New refund application – Refusal.#Case C-80/20.

European Union · Court of Justice of the European Union · 21 October 2021

Record· COCELEX 62020CO0583decided

Order of the Court (Ninth Chamber) of 21 October 2021.#EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Fight against fraud – Declaration obligation relating to the transport of goods – Road freight electronic monitoring system – Penalty regime applicable to high-risk taxpayers – Proportionality.#Case C-583/20.

European Union · Court of Justice of the European Union · 21 October 2021

Record· CJCELEX 62020CJ0396decided

Judgment of the Court (Third Chamber) of 21 October 2021.#CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Taxation – 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(1) – Request for additional information by the Member State of refund – Elements which may be the subject of a request for additional information – Discrepancy between the amount shown in the refund application and that on the invoices submitted – Principle of good administration – Principle of VAT neutrality – Limitation period – Implications for rectifying the taxable person’s error.#Case C-396/20.

European Union · Court of Justice of the European Union · 21 October 2021

Record· CJCELEX 62020CJ0045decided

Judgment of the Court (Eighth Chamber) of 14 October 2021.#E v Finanzamt N and Z vFinanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases C-45/20 and C-46/20.

European Union · Court of Justice of the European Union · 14 October 2021

Report· CCCELEX 62020CC0556decided

Opinion of Advocate General Kokott delivered on 14 October 2021.#Schneider Electric SA and Others v Premier ministre and Ministre de l’Economie, des Finances et de la Relance.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – Approximation of laws – Directive 90/435/EEC – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Article 4 and Article 7(2) – Prevention of economic double taxation of dividends.#Case C-556/20.

European Union · Court of Justice of the European Union · 14 October 2021

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