Search Results

Judgment of the Court (Sixth Chamber) of 25 April 2024.
Finanzamt X v Y KG.
Request for a preliminary ruling from the Bundesfinanzhof.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only.
Case C-207/23.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2024:352

Judgment of the Court (Seventh Chamber) of 18 April 2024.
Companhia União de Crédito Popular SARL v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies.
Case C-89/23.

ECLI identifier: ECLI:EU:C:2024:333

Order of the Court (Seventh Chamber) of 10 April 2024.
Lear Corporation Hungary Autóipari Gyártó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Fővárosi Törvényszék.
Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article183 – Right to deduct input VAT – Rules governing exercise of that right – Late refund – Delay caused by the application of a national provision – Effect of a preliminary ruling given by the Court after those facts occurred – Late payment interest – Limitation – Principles of equivalence, effectiveness and fiscal neutrality.
Case C-532/23.

ECLI identifier: ECLI:EU:C:2024:316

Judgment of the Court (Ninth Chamber) of 18 April 2024.
M-GbR v Finanzamt O.
Request for a preliminary ruling from the Bundesfinanzhof.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 30a and 30b – Vouchers supplied electronically – Single-purpose and multi-purpose vouchers – Prepaid cards or voucher codes for the purchase of digital content, with a ‘country’ identifier making the digital content in question accessible only in the Member State in question.
Case C-68/23.

ECLI identifier: ECLI:EU:C:2024:342

Judgment of the Court (Seventh Chamber) of 11 April 2024.
Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v „Legafact“ EOOD.
Request for a preliminary ruling from the Varhoven administrativen sad.
References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Turnover taxes – Special scheme for small enterprises – Annual turnover – Difference in treatment between taxable persons – National legislation imposing VAT on a person in the event of late submission of an application for registration – Punitive nature.
Case C-122/23.

ECLI identifier: ECLI:EU:C:2024:293

Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Latvia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2017/2408

COM/2024/152 final

Proposal for a COUNCIL IMPLEMENTING DECISION authorising Romania to apply special measures derogating from Article 26(1), point (a), and Article 168 of Directive 2006/112/EC on the common system of value added tax

COM/2024/154 final

Order of the Court (Eighth Chamber) of 18 March 2024.
Agenzia delle Entrate v PR.
Request for a preliminary ruling from the Corte suprema di cassazione.
Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 206 and 273 – Principle of fiscal neutrality – Reduction of the VAT payable by taxable persons affected by the earthquake of 6 April 2009 in the Abruzzo region.
Case C-37/23.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2024:271

Order of the Court (Seventh Chamber) of 14 March 2024.
Elite Games SRL v Administraţia Judeţeană a Finanţelor Publice Vaslui and Direcţia Generală Regională a Finanţelor Publice Iaşi.
Request for a preliminary ruling from the Curtea de Apel Iaşi.
Case C-576/23.

ECLI identifier: ECLI:EU:C:2024:246

Judgment of the Court (Seventh Chamber) of 21 March 2024.
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.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2024:255