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Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti C-333/20

Tax Cases and Appeals Court of Justice of the European Union
2022-04-07
Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company’
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I GmbH v Finanzamt H C-228/20

Tax Cases and Appeals Court of Justice of the European Union
2022-04-07
Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised
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W.G. v Dyrektor Izby Skarbowej w L. C-697/20

Tax Cases and Appeals Court of Justice of the European Union
2022-03-24
Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as separate taxable persons for VAT purposes – Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements – Loss of flat-rate farmer status for the other spouse
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Skatteverket v DSAB Destination Stockholm AB (“DSAB”) C-637/20

Tax Cases and Appeals Court of Justice of the European Union
2022-02-28
Directive 2006/112/EC – Common system of value added tax – Article 30a(1) – Concept of ‘voucher’ – Article 30a(3) – Concept of ‘“multi-purpose” voucher’ – Sale of a card entitling the cardholder to a number of tourist services for a limited period
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Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj, C-612/20

Tax Cases and Appeals Court of Justice of the European Union
2022-02-28
Directive 2006/112/EC – Article 132(1)(i) – Exemptions for certain activities in the public interest – Exemptions related to children’s or young people’s education, school or university education – Supply of educational services supplementing the school curriculum – Private law body providing those services for commercial purposes
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‘Viva Telecom Bulgaria’ EOOD C-257/20

Tax Cases and Appeals Court of Justice of the European Union
2022-02-24
Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exemption from withholding tax – Directive 2008/7/EC – Raising of capital – Article 3 – Contributions of capital – Article 5(1)(a) – Indirect tax exemption – Articles 63 and 65 TFEU – Free movement of capital – Taxation of the gross amount of notional interest – Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund – Difference in treatment – Justification – Balanced allocation of the power to impose taxes between the Member States – Effective collection of tax – Combating of tax avoidance
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Grundstücksgemeinschaft Kollaustraße 136 (“GK136”) v Finanzamt Hamburg-Oberalster Case C 9/20

Tax Cases and Appeals Court of Justice of the European Union
2022-02-10
Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting – Letting and subletting of a property used for industrial or commercial purposes
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Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili C-487/20

Tax Cases and Appeals Court of Justice of the European Union
2022-02-10
Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 179 and 183 – Right to deduct VAT – Conditions – Compensation or refund of excess VAT – Additional liabilities – Principle of fiscal neutrality – Principles of equivalence and effectiveness
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B AG v Finanzamt A C 515/20

Tax Cases and Appeals Court of Justice of the European Union
2022-02-03
Directive 2006/112/EC – Article 122 – Reduced rate for supplies of wood for use as firewood – Differentiation on the basis of the objective characteristics and properties of the goods – Types of wood intended for use as fuel which serve the same consumer need and are in competition with each other – Principle of fiscal neutrality
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