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CELEX:62021CA0700: Case C-700/21, O.G. (Execution of a European arrest warrant issued against a third-country national): Judgment of the Court (Grand Chamber) of 6 June 2023 (request for a preliminary ruling from the Corte costituzionale- Italy) — Execution of a European arrest warrant issued against O.G. (Reference for a preliminary ruling — Judicial cooperation in criminal matters — European arrest warrant — Framework Decision 2002/584/JHA — Grounds for optional non-execution of the European arrest warrant — Article 4(6) — Objective of social rehabilitation — Third-country nationals staying or residing on the territory of the executing Member State — Equal treatment — Article 20 of the Charter of Fundamental Rights of the European Union)
July 17, 2023 No Comments
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CELEX:62022CJ0180: Judgment of the Court (First Chamber) of 13 July 2023.#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.#Case C-180/22.
July 13, 2023 No Comments
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CELEX:62021CJ0615: Judgment of the Court (Fifth Chamber) of 13 July 2023.#Napfény-Toll Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Value added tax (VAT) – National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings – Repeated tax procedures – Regulation No 2988/95 – Scope – Principles of legal certainty and effectiveness of EU law.#Case C-615/21.
July 13, 2023 No Comments
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CELEX:62022CJ0180: Judgment of the Court (First Chamber) of 13 July 2023.#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.#Case C-180/22.
July 13, 2023 No Comments
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