Prikaz vseh zadetkov portala ZDSS.....

CELEX:62022CB0690: Case C-690/22, Shortcut: Order of the Court (Seventh Chamber) of 24 May 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Shortcut — Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira (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)
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CELEX:62022CA0418: Case C-418/22, Cezam: Judgment of the Court (Ninth Chamber) of 17 May 2023 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg — Belgium) — SA CEZAM v État belge (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Obligations to declare and pay VAT — Article 273 — Penalties laid down for the failure of a taxable person to comply with the obligations — Principles of proportionality and neutrality of VAT — Right to deduct VAT — Compatibility of penalties)
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CELEX:62022CA0264: Case C-264/22, Fonds de Garantie des Victimes des Actes de Terrorisme et d’Autres Infractions: Judgment of the Court (Ninth Chamber) of 17 May 2023 (request for a preliminary ruling from the Tribunal da Relação de Lisboa — Portugal) — Fonds de Garantie des Victimes des Actes de Terrorisme et d’Autres Infractions (FGTI) v Victoria Seguros SA (Reference for a preliminary ruling — Judicial cooperation in civil matters — Law applicable to non-contractual obligations — Regulation (EC) No 864/2007 — Article 4(1) — Article 15(h) — Article 19 — Accident caused by a boat in a Member State — Compensation for the victim of that accident — Subrogation in accordance with the law of another Member State — Reimbursement requested by the third-person subrogee — Applicable law — Limitation)
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