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Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market

OJ L 376, 27.12.2006, p. 36–68 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV)
This document has been published in a special edition(s) ( BG, RO, HR)

OJ L 376, 27.12.2006, p. 36–68

Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications (Text with EEA relevance)

OJ L 255, 30.9.2005, p. 22–142 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV)
This document has been published in a special edition(s) ( BG, RO, HR)

OJ L 255, 30.9.2005, p. 22–142

Latest consolidated version:

03/03/2024

Directive 2001/84/EC of the European Parliament and of the Council of 27 September 2001 on the resale right for the benefit of the author of an original work of art

OJ L 272, 13.10.2001, p. 32–36 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
This document has been published in a special edition(s) ( CS, ET, LV, LT, HU, MT, PL, SK, SL, BG, RO, HR)

OJ L 272, 13.10.2001, p. 32–36

Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market ('Directive on electronic commerce')

OJ L 178, 17.7.2000, p. 1–16 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
This document has been published in a special edition(s) ( CS, ET, LV, LT, HU, MT, PL, SK, SL, BG, RO, HR)

OJ L 178, 17.7.2000, p. 1–16

Latest consolidated version:

17/02/2024

Communication from the Commission formally recognising that certain acts of Union law concerning requests to apply reduced rates of VAT to supplies of natural gas, electricity and district heating have become obsolete

C/2023/8778

OJ C, C/2023/1533, 18.12.2023, ELI: http://data.europa.eu/eli/C/2023/1533/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C, C/2023/1533, 18.12.2023, ELI: http://data.europa.eu/eli/C/2023/1533/oj

Judgment of the Court (Tenth Chamber) of 23 November 2023.
Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.
Request for a preliminary ruling from the Curtea de Apel Cluj.
Reference for a preliminary ruling – Common system of value added tax (VAT) – 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.
Case C-532/22.

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

ECLI identifier: ECLI:EU:C:2023:919

Judgment of the Court (Fifth Chamber) of 26 October 2023.
BM v Gebühren Info Service GmbH (GIS).
Request for a preliminary ruling from the Verwaltungsgerichtshof.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.
Case C-249/22.

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

ECLI identifier: ECLI:EU:C:2023:813

Opinion of Advocate General Collins delivered on 28 September 2023.
Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.
Request for a preliminary ruling from the Corte suprema di cassazione.
Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT.
Case C-341/22.

Court reports – general

ECLI identifier: ECLI:EU:C:2023:719

Opinion of Advocate General Kokott delivered on 13 July 2023.
TP v Administration de l'enregistrement, des domaines et de la TVA.
Request for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg.
Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – 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.
Case C-288/22.

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

ECLI identifier: ECLI:EU:C:2023:590

Case C-184/23, Finanzamt T II: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 March 2023 — Finanzamt T v S

OJ C 235, 3.7.2023, p. 10–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 235, 3.7.2023, p. 10–11