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CELEX:62022CJ0146: Judgment of the Court (Eighth Chamber) of 5 October 2023.#YD v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services.#Case C-146/22.
October 5, 2023 No Comments
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CELEX:62022CJ0505: Judgment of the Court (Seventh Chamber) of 5 October 2023.#Deco Proteste – Editores Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value.#Case C-505/22.
October 5, 2023 No Comments
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CELEX:62022CJ0146: Judgment of the Court (Eighth Chamber) of 5 October 2023.#YD v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services.#Case C-146/22.
October 5, 2023 No Comments
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CELEX:62022CJ0505: Judgment of the Court (Seventh Chamber) of 5 October 2023.#Deco Proteste – Editores Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value.#Case C-505/22.
October 5, 2023 No Comments
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CELEX:62022CO0690: Order of the Court (Seventh Chamber) of 24 May 2023.#Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 178(a) – Right to deduct – Conditions of exercise – Article 226(6) – Details which must appear on the invoice – Scope and nature of the services provided – Invoices containing a generic description of the services provided.#Case C-690/22.
September 29, 2023 No Comments
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