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51 records in EU in 2023

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 62022CJ0096_SUMdecided

Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

European Union · Court of Justice of the European Union · 21 December 2023

Record· CJCELEX 62022CJ0288_SUMdecided

Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l'enregistrement, des domaines et de la TVA.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/CE – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.

European Union · Court of Justice of the European Union · 21 December 2023

Record· CJCELEX 62022CJ0340_RESdecided

Judgment of the Court (First Chamber) of 21 December 2023.#Cofidis v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Introduction of a tax on the liabilities of credit institutions for the purpose of funding the national social security system – Alleged discrimination against branches of foreign credit institutions – Directive 2014/59/EU – Framework for the recovery and resolution of credit institutions and investment firms – Scope.#Case C-340/22.

European Union · Court of Justice of the European Union · 21 December 2023

Record· CJCELEX 62022CJ0288decided

Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l'enregistrement, des domaines et de la TVA.#Request for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/CE – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.

European Union · Court of Justice of the European Union · 21 December 2023

Record· CJCELEX 62022CJ0340decided

Judgment of the Court (First Chamber) of 21 December 2023.#Cofidis 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 – Direct taxation – Article 49 TFEU – Freedom of establishment – Introduction of a tax on the liabilities of credit institutions for the purpose of funding the national social security system – Alleged discrimination against branches of foreign credit institutions – Directive 2014/59/EU – Framework for the recovery and resolution of credit institutions and investment firms – Scope.#Case C-340/22.

European Union · Court of Justice of the European Union · 21 December 2023

Record· CJCELEX 62022CJ0096decided

Judgment of the Court (Fifth Chamber) of 21 December 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Free movement of goods – Article 34 TFEU – Quantitative restrictions on importation – Measures having equivalent effect – National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months – Article 36 TFEU – Justification – Combating tax avoidance and abusive practices – Protection of public health – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Time at which excise duties become chargeable – Release for consumption of excise goods – Article 9 – Chargeability conditions and applicable rate of excise duty – Applicable quantitative limit exceeded – Excess – Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged.#Case C-96/22.

European Union · Court of Justice of the European Union · 21 December 2023

Record· TJCELEX 62022TJ0369_INFdecided

Judgment of the General Court (Fourth Chamber) of 20 December 2023.#Michael Heßler v European Commission.#Civil service – Officials – Remuneration – Tax for the benefit of the European Union – Tax abatement – Article 3(4) of Regulation (EEC, Euratom, ECSC) No 260/68 – Abatement for a dependent child – Conditions for granting – Concept of ‘dependent child’ – Article 2 of Annex VII to the Staff Regulations – Claim for annulment – Failure to follow the pre-litigation procedure – Partial inadmissibility – Unlimited jurisdiction.#Case T-369/22.

European Union · Court of Justice of the European Union · 20 December 2023

Record· TJCELEX 62022TJ0369decided

Judgment of the General Court (Fourth Chamber) of 20 December 2023.#Michael Heßler v European Commission.#Civil service – Officials – Remuneration – Tax for the benefit of the European Union – Tax abatement – Article 3(4) of Regulation (EEC, Euratom, ECSC) No 260/68 – Abatement for a dependent child – Conditions for granting – Concept of ‘dependent child’ – Article 2 of Annex VII to the Staff Regulations – Claim for annulment – Failure to follow the pre-litigation procedure – Partial inadmissibility – Unlimited jurisdiction.#Case T-369/22.

European Union · Court of Justice of the European Union · 20 December 2023

Record· TJCELEX 62021TJ0166decided

Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 December 2023.#Autorità di sistema portuale del Mar Ligure occidentale and Others v European Commission.#State aid – Taxation of port authorities in Italy – Exemption from corporate income tax – Decision declaring aid incompatible with the internal market – Existing aid – Concept of ‘undertaking’ – Concept of ‘economic activity’ – Advantage – Selectivity – Distortion of competition – Effect on trade between Member States – Equal treatment.#Case T-166/21.

European Union · Court of Justice of the European Union · 20 December 2023

Record· TJCELEX 62021TJ0166_RESdecided

Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 December 2023.#Autorità di sistema portuale del Mar Ligure occidentale and Others v European Commission.#State aid – Taxation of port authorities in Italy – Exemption from corporate income tax – Decision declaring aid incompatible with the internal market – Existing aid – Concept of ‘undertaking’ – Concept of ‘economic activity’ – Advantage – Selectivity – Distortion of competition – Effect on trade between Member States – Equal treatment.#Case T-166/21.

European Union · Court of Justice of the European Union · 20 December 2023

Record· TOCELEX 62023TO0143decided

Order of the General Court (Seventh Chamber) of 15 December 2023.#Fugro NV v Council of the European Union.#Action for annulment – Taxation – Combating of tax avoidance – Directive (EU) 2022/2523 – Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union – International shipping income exclusion – Challenge to the scope of that exclusion – Lack of individual concern – Inadmissibility.#Case T-143/23.

European Union · Court of Justice of the European Union · 15 December 2023

Record· TOCELEX 62023TO0143_INFdecided

Order of the General Court (Seventh Chamber) of 15 December 2023.#Fugro NV v Council of the European Union.#Action for annulment – Taxation – Combating of tax avoidance – Directive (EU) 2022/2523 – Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union – International shipping income exclusion – Challenge to the scope of that exclusion – Lack of individual concern – Inadmissibility.#Case T-143/23.

European Union · Court of Justice of the European Union · 15 December 2023

Record· CJCELEX 62021CJ0457_RESdecided

Judgment of the Court (Second Chamber) of 14 December 2023.#European Commission v Grand Duchy of Luxembourg and Others.#Appeal – State aid – Article 107(1) TFEU – Tax ruling adopted by a Member State – Aid declared incompatible with the internal market – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation according to national law – Arm’s length principle – Review by the Court of Justice of the interpretation and application of national law by the General Court.#Case C-457/21 P.

European Union · Court of Justice of the European Union · 14 December 2023

Report· CCCELEX 62022CC0746decided

Opinion of Advocate General Szpunar delivered on 14 December 2023.#Slovenské Energetické Strojárne a.s. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund – Directive 2008/9/EC – Article 20 – Request for additional information made by the Member State of refund – Information to be provided within a one-month period – Discontinuation of the procedure on account of failure by the taxable person to provide additional information within that time limit – Article 23 – Refusal to take account of information provided for the first time in the appeal procedure – Principle of effectiveness – Principle of VAT neutrality – Principle of good administration.#Case C-746/22.

European Union · Court of Justice of the European Union · 14 December 2023

Record· CJCELEX 62021CJ0457decided

Judgment of the Court (Second Chamber) of 14 December 2023.#European Commission v Grand Duchy of Luxembourg and Others.#Appeal – State aid – Article 107(1) TFEU – Tax ruling adopted by a Member State – Aid declared incompatible with the internal market – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation according to national law – Arm’s length principle – Review by the Court of Justice of the interpretation and application of national law by the General Court.#Case C-457/21 P.

European Union · Court of Justice of the European Union · 14 December 2023

Record· TOCELEX 62014TO0488(02)decided

Order of the General Court (Eighth Chamber) of 6 December 2023.#Mdr Inversiones, SL and Espacio Activos Financieros, SL v European Commission.#Action for annulment – State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and to their investors – Tax system applicable to certain finance leasing agreements for the acquisition of ships (Spanish Tax Lease System) – Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Action in part manifestly lacking any foundation in law.#Joined Cases T-488/14 and T-489/14.

European Union · Court of Justice of the European Union · 6 December 2023

Record· TOCELEX 62014TO0488(02)_INFdecided

Order of the General Court (Eighth Chamber) of 6 December 2023.#Mdr Inversiones, SL and Espacio Activos Financieros, SL v European Commission.#Action for annulment – State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and to their investors – Tax system applicable to certain finance leasing agreements for the acquisition of ships (Spanish Tax Lease System) – Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Action in part manifestly lacking any foundation in law.#Joined Cases T-488/14 and T-489/14.

European Union · Court of Justice of the European Union · 6 December 2023

Record· CJCELEX 62021CJ0451_RESdecided

Judgment of the Court (Grand Chamber) of 5 December 2023.#Grand Duchy of Luxembourg and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax rulings adopted by a Member State – Aid declared incompatible with the internal market – Obligation to recover that aid – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation under national law – Review by the Court of Justice of the interpretation and application of national law by the General Court of the European Union – Direct taxation – Strict interpretation – Powers of the European Commission – Obligation to state reasons – Legal classification of the facts – Concept of ‘abuse of law’ – Ex ante assessment by the tax authorities of the Member State concerned – Principle of legal certainty.#Joined Cases C-451/21 P and C-454/21 P.

European Union · Court of Justice of the European Union · 5 December 2023

Record· CJCELEX 62021CJ0451decided

Judgment of the Court (Grand Chamber) of 5 December 2023.#Grand Duchy of Luxembourg and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax rulings adopted by a Member State – Aid declared incompatible with the internal market – Obligation to recover that aid – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation under national law – Review by the Court of Justice of the interpretation and application of national law by the General Court of the European Union – Direct taxation – Strict interpretation – Powers of the European Commission – Obligation to state reasons – Legal classification of the facts – Concept of ‘abuse of law’ – Ex ante assessment by the tax authorities of the Member State concerned – Principle of legal certainty.#Joined Cases C-451/21 P and C-454/21 P.

European Union · Court of Justice of the European Union · 5 December 2023

Record· CJCELEX 62021CJ0210_SUMdecided

Judgment of the Court (Fourth Chamber) of 23 November 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(2)(b) TFEU – French air transport market – Aid scheme notified by the French Republic – Deferral of the payment of airline taxes and charges to support airlines amid the COVID-19 pandemic – Temporary Framework for State aid measures – Decision by the European Commission not to raise objections – Aid intended to make good the damage suffered as a result of an exceptional occurrence – Principles of proportionality and non-discrimination – Free provision of services.#Case C-210/21 P.

European Union · Court of Justice of the European Union · 23 November 2023

Record· CJCELEX 62022CJ0532_SUMdecided

Judgment of the Court (Tenth Chamber) of 23 November 2023.#Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances.#Case C-532/22.

European Union · Court of Justice of the European Union · 23 November 2023

Record· CJCELEX 62022CJ0682_SUMdecided

Judgment of the Court (Tenth Chamber) of 23 November 2023.#LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Reference for a preliminary ruling – Regulation (EC) No 1085/2006 – Assistance granted under the instrument for pre-accession assistance (IPA) – Regulation (EC) No 718/2007 – Article 7(1) and (3) – Conclusion of a framework agreement between the European Commission and the beneficiary country concerned – Rules for cooperation concerning the EU financial assistance granted to that beneficiary country – Taxes and fiscal charges – IPA framework agreement Albania-EC – Contract financed by the European Union – Expert having the status neither of an official nor of a member of staff of the European Union – Article 26(2)(c) – Tax exemption in Albania – Tax residence in Croatia – Income tax in Croatia.#Case C-682/22.

European Union · Court of Justice of the European Union · 23 November 2023

Record· CJCELEX 62021CJ0210decided

Judgment of the Court (Fourth Chamber) of 23 November 2023.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(2)(b) TFEU – French air transport market – Aid scheme notified by the French Republic – Deferral of the payment of airline taxes and charges to support airlines amid the COVID-19 pandemic – Temporary Framework for State aid measures – Decision by the European Commission not to raise objections – Aid intended to make good the damage suffered as a result of an exceptional occurrence – Principles of proportionality and non-discrimination – Free provision of services.#Case C-210/21 P.

European Union · Court of Justice of the European Union · 23 November 2023

Record· CJCELEX 62022CJ0682decided

Judgment of the Court (Tenth Chamber) of 23 November 2023.#LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Regulation (EC) No 1085/2006 – Assistance granted under the instrument for pre-accession assistance (IPA) – Regulation (EC) No 718/2007 – Article 7(1) and (3) – Conclusion of a framework agreement between the European Commission and the beneficiary country concerned – Rules for cooperation concerning the EU financial assistance granted to that beneficiary country – Taxes and fiscal charges – IPA framework agreement Albania-EC – Contract financed by the European Union – Expert having the status neither of an official nor of a member of staff of the European Union – Article 26(2)(c) – Tax exemption in Albania – Tax residence in Croatia – Income tax in Croatia.#Case C-682/22.

European Union · Court of Justice of the European Union · 23 November 2023

Record· CJCELEX 62022CJ0532decided

Judgment of the Court (Tenth Chamber) of 23 November 2023.#Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances.#Case C-532/22.

European Union · Court of Justice of the European Union · 23 November 2023

Record· CJCELEX 62022CJ0349_SUMdecided

Judgment of the Court (Eighth Chamber) of 16 November 2023.#NM v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 110 TFEU – Internal taxation – Prohibition of discriminatory taxation – Tax on vehicles – Second-hand vehicles imported from other Member States – Application of different tax rates depending on the date of registration of a vehicle in Portugal.#Case C-349/22.

European Union · Court of Justice of the European Union · 16 November 2023

Record· CJCELEX 62022CJ0318_SUMdecided

Judgment of the Court (Ninth Chamber) of 16 November 2023.#GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital – Company holding 100% of the share capital of the transferring company.#Case C-318/22.

European Union · Court of Justice of the European Union · 16 November 2023

Record· CJCELEX 62022CJ0391_SUMdecided

Judgment of the Court (Tenth Chamber) of 16 November 2023.#Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 7(2) and (3) – Differentiated rates of taxation according to the commercial or private use of gas oil – Concept of ‘commercial gas oil used as propellant’ – Gas oil used for the carriage of passengers by regular service – National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles.#Case C-391/22.

European Union · Court of Justice of the European Union · 16 November 2023

Record· CJCELEX 62022CJ0472_SUMdecided

Judgment of the Court (Sixth Chamber) of 16 November 2023.#NO v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Articles 63 and 65 TFEU – Free movement of capital – Personal income tax – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Concept of ‘abusive practice’.#Case C-472/22.

European Union · Court of Justice of the European Union · 16 November 2023

Report· CCCELEX 62022CC0606decided

Opinion of Advocate General Kokott delivered on 16 November 2023.#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 · 16 November 2023

Record· CJCELEX 62022CJ0349decided

Judgment of the Court (Eighth Chamber) of 16 November 2023.#NM 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 110 TFEU – Internal taxation – Prohibition of discriminatory taxation – Tax on vehicles – Second-hand vehicles imported from other Member States – Application of different tax rates depending on the date of registration of a vehicle in Portugal.#Case C-349/22.

European Union · Court of Justice of the European Union · 16 November 2023

Record· CJCELEX 62022CJ0472decided

Judgment of the Court (Sixth Chamber) of 16 November 2023.#NO 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 49 TFEU – Freedom of establishment – Articles 63 and 65 TFEU – Free movement of capital – Personal income tax – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Concept of ‘abusive practice’.#Case C-472/22.

European Union · Court of Justice of the European Union · 16 November 2023

Report· CCCELEX 62022CC0627decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 16 November 2023.#AB v Finanzamt Köln-Süd.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Agreement between the European Union and the Swiss Confederation on the free movement of persons – Worker from a Member State who has transferred his residence to Switzerland – Tax concessions – Income tax – ‘Voluntary assessment’ mechanism – Taxpayers who may benefit therefrom – Restriction to partially taxable employed persons resident in a Member State or in a State party to the Agreement on the European Economic Area (EEA) – Equal treatment.#Case C-627/22.

European Union · Court of Justice of the European Union · 16 November 2023

Report· CCCELEX 62022CC0387decided

Opinion of Advocate General Kokott delivered on 9 November 2023.#Nord Vest Pro Sani Pro SRL v Administraţia Judeţeană a Finanţelor Publice Satu Mare and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Request for a preliminary ruling from the Tribunalul Satu Mare.#Reference for a preliminary ruling – Article 56 TFEU – Freedom to provide services – Construction sector – Posting of workers – Tax and social security advantages granted to employees and construction undertakings – Exemption from income tax – Exemption from health insurance contributions – Reduction in social security contributions – National legislation reserving the benefit of those advantages solely to construction services carried out in national territory – Legislation seeking to preserve labour in the national territory and to avoid concealed employment for salary-related reasons – Comparability of situations – Overriding reasons in the public interest – Social security protection of workers – The fight against tax fraud – Proportionality.#Case C-387/22.

European Union · Court of Justice of the European Union · 9 November 2023

Record· CJCELEX 62022CJ0249_SUMdecided

Judgment of the Court (Fifth Chamber) of 26 October 2023.#BM v Gebühren Info Service GmbH (GIS).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.#Case C-249/22.

European Union · Court of Justice of the European Union · 26 October 2023

Record· CJCELEX 62022CJ0249decided

Judgment of the Court (Fifth Chamber) of 26 October 2023.#BM v Gebühren Info Service GmbH (GIS).#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.#Case C-249/22.

European Union · Court of Justice of the European Union · 26 October 2023

Decision· DCELEX 32023D2408in force

Council Decision (EU) 2023/2408 of 16 October 2023 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 · 16 October 2023

Record· CJCELEX 62022CJ0312_SUMdecided

Judgment of the Court (Sixth Chamber) of 12 October 2023.#FL v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 56 EC – Free movement of capital – Personal income tax – Taxation of interest income from bonds and debt instruments – Interest due and paid by entities not resident in the national territory – Difference in treatment according to the place of establishment of the issuing entity and the paying entity for the interest concerned – Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Directive 2003/48/EC – Article 2(4) – Taxation of savings income in the form of interest payments from a Swiss source – Obligation to apply the same tax rates as those applied to similar domestic income.#Case C-312/22.

European Union · Court of Justice of the European Union · 12 October 2023

Record· CJCELEX 62021CJ0670_RESdecided

Judgment of the Court (First Chamber) of 12 October 2023.#BA v Finanzamt X.#Reference for a preliminary ruling – Taxation – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Movement of capital between Member States and third countries – Immovable property located in a third country – More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area – Restriction – Justification – Housing policy – Effectiveness of fiscal supervision.#Case C-670/21.

European Union · Court of Justice of the European Union · 12 October 2023

Record· CJCELEX 62022CJ0312decided

Judgment of the Court (Sixth Chamber) of 12 October 2023.#FL v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Article 56 EC – Free movement of capital – Personal income tax – Taxation of interest income from bonds and debt instruments – Interest due and paid by entities not resident in the national territory – Difference in treatment according to the place of establishment of the issuing entity and the paying entity for the interest concerned – Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Directive 2003/48/EC – Article 2(4) – Taxation of savings income in the form of interest payments from a Swiss source – Obligation to apply the same tax rates as those applied to similar domestic income.#Case C-312/22.

European Union · Court of Justice of the European Union · 12 October 2023

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