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Tax Cases and Appeals Court of Justice of the European Union
20025-04-03
Concepts of ‘taxable person’ and ‘economic activity’ – Sale of agricultural land for residential development – Preparation for sale by an agent acting as a professional trader – Statutory joint ownership of assets between co-owning spouses
Tax Cases and Appeals Court of Justice of the European Union
2025-03-13
Sales transaction reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT – Failure to correct the invoice within the limitation period – Impossibility of recovering the VAT paid in respect of that transaction – Principles of effectiveness and fiscal neutrality – Reimbursement of the tax
Tax Cases and Appeals Court of Justice of the European Union
2024-12-12
Directive 2006/112/EC – Article 205 – Joint and several liability for tax debts owed by a third party – Conditions and scope of liability – Fight against VAT fraud – Joint and several liability for the payment of VAT which does not allow an assessment to be made on the basis of the contribution of each taxable person in the tax evasion – Principle of proportionality – Article 50 of the Charter of Fundamental Rights of the European Union – Principle non bis in idem – Criteria for application – Facts relating to different tax years against which administrative or criminal proceedings are brought – Continuing offence with unity of purpose – Facts not identical
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Tax Cases and Appeals Court of Justice of the European Union
2024-11-28
Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Contract for services for the carrying out of a building project – Termination of the contract by the customer – Concept of ‘remuneration’ – Characterisation – Obligation to pay the total amount agreed after deduction of the costs saved by the supplier – Article 73 – Taxable amount
Tax Cases and Appeals Court of Justice of the European Union
2024-11-21
Reference for a preliminary ruling – Environment – Regulation (EU) No 995/2010 – Obligations of operators who place timber and timber products on the market – Article 2(a) to (c) – Concepts of ‘timber and timber products’, ‘placing on the market’ and ‘operator’

SEM Remont’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna prakti-ka’ Varna pri Tsentralno upravlenie na Natsion-alnata agentsia za prihodite C624/23 (SEM Remont’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna prakti-ka’ Varna pri Tsentralno upravlenie na Natsion-alnata agentsia za prihodite C624/23)

Tax Cases and Appeals Court of Justice of the European Union
2024-11-21
Directive 2006/112/EC – Deduction of VAT – Principle of neutrality of VAT – Late submission of an application for registration – Issuing and content of invoices – Invoice which does not state input VAT – Tax calculated on the basis of a report – Absence of a correcting invoice – Right of deduction – Precluded