CELEX:62021CJ0358: Judgment of the Court (Seventh Chamber) of 24 November 2022.#Tilman SA v Unilever Supply Chain Company AG.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the enforcement of judgments in civil and commercial matters – Lugano II Convention – Jurisdiction clause – Formal requirements – Clause included in the general terms and conditions – General terms and conditions which may be viewed and printed from a hypertext link mentioned in a contract concluded in writing – Consent of the parties.#Case C-358/21.

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CELEX:62021CJ0596: Judgment of the Court (Fifth Chamber) of 24 November 2022.#A v Finanzamt M.#Request for a preliminary ruling from the Finanzgericht Nürnberg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct input VAT – Principle of prohibition of fraud – Chain of supply – Refusal of the right to deduct in the case of fraud – Taxable person – Second purchaser of goods – Fraud affecting part of the VAT due in respect of the first purchase – Scope of the refusal of the right to deduction.#Case C-596/21.

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