Prikaz vseh zadetkov portala ZDSS.....

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)
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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)
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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)
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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)
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CELEX:62021CJ0461: Judgment of the Court (Third Chamber) of 7 September 2023.#SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Prahova.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Exemptions – Road carriage transactions directly connected with the import of goods – Rules of evidence – Articles 56 and 57 TFEU – Freedom to provide services – Recovery of VAT by a non-resident – Taxation of consideration paid by way of a tax on the income of non-resident persons – Tax withheld at source by a resident.#Case C-461/21.
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CELEX:62022CJ0453: Judgment of the Court (Eighth Chamber) of 7 September 2023.#Michael Schütte v Finanzamt Brilon.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT.#Case C-453/22.
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