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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)

July 3, 2023 No Comments

CELEX:62022CA0365: Case C-365/22, État belge (VAT — Vehicles sold for parts): Judgment of the Court (Eighth Chamber) of 17 May 2023 (request for a preliminary ruling from the Cour de cassation — Belgium) — IT v État belge (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Margin scheme — Article 311 — Concept of ‘second-hand goods’ — End-of-life vehicles sold for parts)

July 3, 2023 No Comments

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)

July 3, 2023 No Comments

CELEX:62022CA0176: Case C-176/22, BK and ZhP (Partial stay of the main proceedings): Judgment of the Court (Ninth Chamber) of 17 May 2023 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against BK, ZhP (Reference for a preliminary ruling — Statute of the Court of Justice of the European Union — Article 23, first paragraph — Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU — Possibility of a partial stay of proceedings)

July 3, 2023 No Comments

Revija DFP – Junij 2023

June 29, 2023 No Comments

Pred vami je junijska številka DFP, ki je še bolj bogata, saj uvajamo novo rubriko Iz zgodovine davkov in računovodstva, katere urednik in avtor bo

CELEX:62022CJ0232: Judgment of the Court (Tenth Chamber) of 29 June 2023.#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.#Case C-232/22.

June 29, 2023 No Comments

CELEX:62022CJ0108: Judgment of the Court (Eighth Chamber) of 29 June 2023.#Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o., en 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.#Case C-108/22.

June 29, 2023 No Comments

CELEX:62022CJ0232: Judgment of the Court (Tenth Chamber) of 29 June 2023.#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.#Case C-232/22.

June 29, 2023 No Comments

CELEX:62022CJ0108: Judgment of the Court (Eighth Chamber) of 29 June 2023.#Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o., en 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.#Case C-108/22.

June 29, 2023 No Comments

CELEX:62022CJ0232: Judgment of the Court (Tenth Chamber) of 29 June 2023.#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.#Case C-232/22.

June 29, 2023 No Comments

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