18 September, 2023 – Page 3 – www.zdss.si

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CELEX:62022CB0426: Case C-426/22, SOLE-MiZo: Order of the Court (Sixth Chamber) of 20 June 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — SOLE MiZO Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 183 — Principles of fiscal effectiveness and fiscal neutrality — Deduction of input tax — Refund of excess — Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law — Monetary depreciation)

18 September, 2023 No Comments

CELEX:62022CB0416: Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)

18 September, 2023 No Comments

CELEX:62022CB0426: Case C-426/22, SOLE-MiZo: Order of the Court (Sixth Chamber) of 20 June 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — SOLE MiZO Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 183 — Principles of fiscal effectiveness and fiscal neutrality — Deduction of input tax — Refund of excess — Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law — Monetary depreciation)

18 September, 2023 No Comments

CELEX:62022CB0416: Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)

18 September, 2023 No Comments

CELEX:62022CB0426: Case C-426/22, SOLE-MiZo: Order of the Court (Sixth Chamber) of 20 June 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — SOLE MiZO Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 183 — Principles of fiscal effectiveness and fiscal neutrality — Deduction of input tax — Refund of excess — Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law — Monetary depreciation)

18 September, 2023 No Comments

CELEX:62022CB0416: Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)

18 September, 2023 No Comments

CELEX:62022CB0426: Case C-426/22, SOLE-MiZo: Order of the Court (Sixth Chamber) of 20 June 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — SOLE MiZO Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 183 — Principles of fiscal effectiveness and fiscal neutrality — Deduction of input tax — Refund of excess — Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law — Monetary depreciation)

18 September, 2023 No Comments

CELEX:62022CB0416: Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)

18 September, 2023 No Comments

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