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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)

September 18, 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)

September 18, 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)

September 18, 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)

September 18, 2023 No Comments

CELEX:62023CA0107: Case C-107/23 PPU, Lin: Judgment of the Court (Grand Chamber) of 24 July 2023 (request for a preliminary ruling from the Curtea de Apel Brașov — Romania) — Criminal proceedings against C.I., C.O., K.A., L.N., S.P. (Reference for a preliminary ruling — Protection of the financial interests of the European Union — Article 325(1) TFEU — PFI Convention — Article 2(1) — Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures — Obligation to provide for criminal penalties — Value added tax (VAT) — Directive 2006/112/EC — Serious VAT fraud — Limitation period for criminal liability — Judgment of a constitutional court invalidating a national provision governing the grounds for interrupting that period — Systemic risk of impunity — Protection of fundamental rights — Article 49(1) of the Charter of Fundamental Rights of the European Union — Principle that offences and penalties must be defined by law — Requirements of foreseeability and precision of criminal law — Principle of the retroactive application of the more lenient criminal law (lex mitior) — Principle of legal certainty — National standard of protection of fundamental rights — Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law — Disciplinary liability of judges in the event of non-compliance with those judgments — Principle of the primacy of EU)

September 11, 2023 No Comments

CELEX:62022CA0344: Case C-344/22, Gemeinde A: Judgment of the Court (Tenth Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Gemeinde A v Finanzamt (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Bodies governed by public law — Municipality collecting a spa tax for the provision of spa facilities accessible to everyone)

September 11, 2023 No Comments

CELEX:62022CA0313: Case C-313/22, ACHILLEION: Judgment of the Court (Eighth Chamber) of 13 July 2023 (request for a preliminary ruling from the Elegktiko Synedrio — Greece) — Achilleion Anomymi Xenodocheiaki Etaireia v Elliniko Dimosio (Reference for a preliminary ruling — Structural Funds — European Regional Development Fund (ERDF) — Co-financing — Regulation (EC) No 1260/1999 — Articles 30(4) and 39(1) — Durability of investment operations — ‘Substantial modification’ of a co-financed investment operation — Recovery of aid in the event of transfer of the establishment which is the subject of that operation — Effect of the specific circumstances surrounding that transfer)

September 11, 2023 No Comments

CELEX:62022CA0265: Case C-265/22, Banco Santander (Reference to an official index): Judgment of the Court (Ninth Chamber) of 13 July 2023 (request for a preliminary ruling from the Juzgado de Primera Instancia n. 17 de Palma de Mallorca — Spain) — ZR, PI v Banco Santander, SA (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Mortgage loan agreements — Term providing for a variable interest rate — Reference index based on the annual percentage rates of charge (APRC) of mortgage loans granted by credit institutions — Index established by a regulatory or administrative act — Information contained in the preamble to that act — Check relating to the requirement of transparency — Assessment of the unfair nature of the term)

September 11, 2023 No Comments

CELEX:62022CA0180: Case C-180/22, Mensing II: Judgment of the Court (First Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hamm v Harry Mensing (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 311 et seq. — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by creators or their successors in title — Intra-Community transactions — Right to deduct input tax)

September 11, 2023 No Comments

CELEX:62023CA0107: Case C-107/23 PPU, Lin: Judgment of the Court (Grand Chamber) of 24 July 2023 (request for a preliminary ruling from the Curtea de Apel Brașov — Romania) — Criminal proceedings against C.I., C.O., K.A., L.N., S.P. (Reference for a preliminary ruling — Protection of the financial interests of the European Union — Article 325(1) TFEU — PFI Convention — Article 2(1) — Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures — Obligation to provide for criminal penalties — Value added tax (VAT) — Directive 2006/112/EC — Serious VAT fraud — Limitation period for criminal liability — Judgment of a constitutional court invalidating a national provision governing the grounds for interrupting that period — Systemic risk of impunity — Protection of fundamental rights — Article 49(1) of the Charter of Fundamental Rights of the European Union — Principle that offences and penalties must be defined by law — Requirements of foreseeability and precision of criminal law — Principle of the retroactive application of the more lenient criminal law (lex mitior) — Principle of legal certainty — National standard of protection of fundamental rights — Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law — Disciplinary liability of judges in the event of non-compliance with those judgments — Principle of the primacy of EU)

September 11, 2023 No Comments

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