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Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD C733/22

Tax Cases and Appeals Court of Justice of the European Union
2024-02-08
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
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SC Adient Ltd & Co. KG V Agenţia Naţională de Administrare Fiscală, Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş C-533/22

Tax Cases and Appeals Court of Justice of the European Union
2024-02-01
Place of supply of services – Head office or fixed establishment – Establishment of a domestic group company as a fixed establishment of a foreign group company – Irrelevance of connections recognised under company law – Attribution of the establishment of the contract partner – Constitution of a fixed establishment by means of a contract for supply of services – Fixed establishment within the territory of a Member State as a substitute for a head office established within the territory of a different Member State
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TP v Administration de l’enregistrement, des domaines et de la TVA C288/22

Tax Cases and Appeals Court of Justice of the European Union
2023-12-21
Directive 2006/112/EC – 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
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Luxembourg v Commission C451/21 P and C454/21

Tax Cases and Appeals Court of Justice of the European Union
2023-12-05
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
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SC Westside Unicat SRL v Direcția Generală Regională a Finanțelor Publice Cluj-Napoca C-532/22

Tax Cases and Appeals Court of Justice of the European Union
2023-11-23
Reference for a preliminary ruling . 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
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Deco Proteste – Editores Lda v Autoridade Tributária e Aduaneira C505/22

Tax Cases and Appeals Court of Justice of the European Union
2023-10-05
Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value
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YD v Dyrektor Krajowej Informacji Skarbowe C-146/22

Tax Cases and Appeals Court of Justice of the European Union
2023-10-05
Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services
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Cartrans Preda SRL m v Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Prahova C461/21

Tax Cases and Appeals Court of Justice of the European Union
2023-09-07
Directive 2006/112/EC – Common system of value added tax (VAT) – Exemptions – Road carriage transactions directly connected with the import of goods – Rules of evidence – Articles 56 and 57 TFEU – Freedom to provide services – Recovery of VAT by a non-resident – Taxation of consideration paid by way of a tax on the income of non-resident persons – Tax withheld at source by a resident
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Michael Schütte v Finanzamt Brilon C453/22

Tax Cases and Appeals Court of Justice of the European Union
2023-09-07
Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT
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Gemeinde A v Finanzamt Case C344/22

Tax Cases and Appeals Court of Justice of the European Union
2023-07-13
Gemeinde A’s right to deduct input VAT and the interpretation of Articles 2 and 13 of the VAT Directive
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