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CELEX:62022CA0232: Case C-232/22, Cabot Plastics Belgium: Judgment of the Court (Tenth Chamber) of 29 June 2023 (request for a preliminary ruling from the Cour d’appel de Liège — Belgium) — Cabot Plastics Belgium SA v État belge (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Place of supply of services — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Provision of services — Point of reference for tax purposes — Concept of ‘fixed establishment’ — Suitable structure in terms of human and technical resources — Ability to receive and use the services for the fixed establishment’s own needs — Provision of tolling services and ancillary services — Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State — Legally independent companies)
August 14, 2023 No Comments
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CELEX:62022CA0108: Case C-108/22, Dyrektor Krajowej Informacji Skarbowej (VAT — Hotel services consolidator): Judgment of the Court (Eighth Chamber) of 29 June 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v C. sp. z o.o., in liquidation (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Scope — Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services)
August 14, 2023 No Comments
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CELEX:62021CA0829: Joined Cases C-829/21 and C-129/22, Stadt Frankfurt am Main (Renewal of a residence permit in the second Member State) and Others: Judgment of the Court (Second Chamber) of 29 June 2023 (requests for a preliminary ruling from the Hessischer Verwaltungsgerichtshof (C-829/21) and the Verwaltungsgericht Darmstadt (C-129/22) — Germany) — TE, RU, represented for legal purposes by TE (C-829/21), EF (C-129/22) v Stadt Frankfurt am Main (C-829/21), Stadt Offenbach am Main (C-129/22) (Reference for a preliminary ruling — Immigration policy — Status of third-country nationals who are long-term residents — Directive 2003/109/EC — Second subparagraph of Article 9(4), Article 14(1), second subparagraph of Article 15(4), Article 19(2) and Article 22 — Right of third-country nationals to long-term resident status in a Member State — Grant by the first Member State of a ‘long-term resident’s EU residence permit’ of unlimited duration — Third-country national absent from the territory of the first Member State for a period of more than six years — Consequent loss of entitlement to long-term resident status — Application for renewal of a residence permit issued by the second Member State pursuant to the provisions of Chapter III of Directive 2003/109/EC — Application rejected by the second Member State because of the loss of that entitlement — Conditions)
August 14, 2023 No Comments
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