Help Clear search
524 results (download list)
Sort by
Show

Mensing, Harry v Finanzamt Hamm C-180/22

Tax Cases and Appeals Court of Justice of the European Union
2023-07-13
Special arrangements for works of art – Margin scheme – Taxable dealers – Supply of works of art by creators or their successors in title – Intra-Community transactions – Right to deduct input tax
...

Cabot Plastics Belgium SA v État Bbelge Case C 232/22

Tax Cases and Appeals Court of Justice of the European Union
2023-06-29
This case related to the interpretation of Article 44 of the VAT Directive (which sets out the general business- to- business (B2B) place-of-supply rule for services), together with Article 11 of the Implementing Regulation (EU 282/2011) (the IR) (which sets out the characteristics of a fixed establishment)
...

European Commission v Grand Duchy of Luxembourg, Amazon.com, Inc., Amazon EU Sàrl C-457/21 P

Tax Cases and Appeals Court of Justice of the European Union
2023-06-08
AG opinion, concluding that the Commission EC did not rely on the correct reference framework for its review of a selective advantage when considering the tax ruling from the Luxembourg tax authorities that resulted in a transfer pricing result and methodology that was was not in line with the arm’s-length principle
...

IT v État belge C-365/22

Tax Cases and Appeals Court of Justice of the European Union
2023-05-17
Margin scheme – Article 311 – Concept of ‘second-hand goods’ – End-of-life vehicles sold for parts
...

SA CEZAM v État belge C-418/22

Tax Cases and Appeals Court of Justice of the European Union
2023-05-17
Penalties laid down for the failure of a taxable person to comply with the obligations – Principles of proportionality and neutrality of VAT – Right to deduct VAT – Compatibility of penalties
...

Y v Finanzamt X C-516/21

Tax Cases and Appeals Court of Justice of the European Union
2023-05-04
Exceptions to the exemption provided for in Article 135(1)(l) – Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building
...

Fluvius Antwerpen v MX C-677/21

Tax Cases and Appeals Court of Justice of the European Union
2023-04-27
Concept of ‘supply of goods for consideration’ – Article 9(1) – Economic activity – Article 14(1) and (2)(a) – Supply of goods – Unlawful consumption of electricity – Principle of neutrality of VAT – Charging the consumer for compensation including the price of the electricity consumed – Regional legislation of a Member State – Taxable person – Sui generis entity mandated by municipalities – Concept of ‘body governed by public law’ – Directive 2006/112/EC – Article 13(1), third subparagraph, and Annex I – Principle of taxability of electricity distribution – Concept of ‘negligible activity’
...