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CELEX:62021CC0247: Opinion of Advocate General Kokott delivered on 14 July 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.

20 marca, 2023 Ni komentarjev

CELEX:62021CJ0194: Judgment of the Court (Tenth Chamber) of 7 July 2022.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.#Case C-194/21.

20 marca, 2023 Ni komentarjev

CELEX:62020CJ0696: Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.

20 marca, 2023 Ni komentarjev

CELEX:62020CJ0696: Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.

20 marca, 2023 Ni komentarjev

CELEX:62020CA0570: Case C-570/20: Judgment of the Court (First Chamber) of 5 May 2022 (request for a preliminary ruling from the Cour de cassation — France) — Criminal proceedings against BV (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Fraudulent concealment of tax due — Penalties — National legislation which provides for an administrative penalty and a criminal penalty for the same acts — Charter of Fundamental Rights of the European Union — Article 49 — Article 50 — Principle ne bis in idem — Article 52(1) — Limitations to the principle ne bis in idem — Requirement to provide for clear and precise rules — Possibility of taking into account the interpretation of national legislation by national courts — Need to provide for rules ensuring the proportionality of all of the penalties imposed — Penalties of different kinds)

20 marca, 2023 Ni komentarjev

CELEX:62021CA0218: Case C-218/21: Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Rates — Temporary provisions for particular labour-intensive services — Point 2 of Annex IV — Renovation and repairing of private dwellings — Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)

20 marca, 2023 Ni komentarjev

CELEX:62021CA0218: Case C-218/21: Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Rates — Temporary provisions for particular labour-intensive services — Point 2 of Annex IV — Renovation and repairing of private dwellings — Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)

20 marca, 2023 Ni komentarjev

CELEX:62021CA0218: Case C-218/21: Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Rates — Temporary provisions for particular labour-intensive services — Point 2 of Annex IV — Renovation and repairing of private dwellings — Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)

20 marca, 2023 Ni komentarjev

CELEX:62021CJ0146: Judgment of the Court (Seventh Chamber) of 30 June 2022.#Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive – Reverse charge mechanism – Supplies of wood products – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism – Principle of fiscal neutrality.#Case C-146/21.

20 marca, 2023 Ni komentarjev

CELEX:62021CJ0146: Judgment of the Court (Seventh Chamber) of 30 June 2022.#Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive – Reverse charge mechanism – Supplies of wood products – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism – Principle of fiscal neutrality.#Case C-146/21.

20 marca, 2023 Ni komentarjev

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