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CELEX:62021CA0052: Joined Cases C-52/21 and C-53/21: Judgment of the Court (Seventh Chamber) of 24 February 2022 (requests for a preliminary ruling from the Cour d’appel de Liège — Belgium) — Pharmacie populaire — La Sauvegarde SCRL v État belge (C-52/21), Pharma Santé — Réseau Solidaris SCRL v État belge (C-53/21) (References for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions — Tax legislation — Corporation tax — Obligation for purchasers of services to draw up and submit supporting documents to the tax authorities concerning amounts invoiced by suppliers of services established in another Member State — No such obligation regarding purely domestic supplies of services — Justification — Effectiveness of fiscal supervision — Proportionality)
April 19, 2022 No Comments
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CELEX:62020CA0605: Case C-605/20: Judgment of the Court (Seventh Chamber) of 24 February 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo -Portugal) — Suzlon Wind Energy Portugal — Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Applicability ratione temporis — Supplies subject to VAT — Supplies of services for consideration — Criteria — Intra-group relationship — Supplies consisting in repairing or replacing components of wind turbines under guarantee and preparing non-compliance reports — Debit notes issued by the supplier of services with no reference to VAT — Deduction by the supplier of the VAT charged on the goods and services for which it has been invoiced by its subcontractors in respect of those supplies)
April 19, 2022 No Comments
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CELEX:62020CA0590: Case C-590/20: Judgment of the Court (Eighth Chamber) of 3 March 2022 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Presidenza del Consiglio dei Ministri and Others v UK and Others (Reference for a preliminary ruling — Coordination of provisions laid down by law, regulation or administrative action in respect of activities of doctors — Directives 75/363/EEC and 82/76/EEC — Specialist medical training — Appropriate remuneration — Application of Directive 82/76/EEC to training begun before its entry into force and continuing after the date of expiry of the period prescribed for its transposition)
April 19, 2022 No Comments
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