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CELEX:62021CA0616: Case C-616/21, Gmina L.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v Gmina L. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that — Reimbursement of the municipality by a subsidy from the competent provincial authority of 40 % to 100 % of the costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
May 22, 2023 No Comments
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CELEX:62021CA0612: Case C-612/21, Gmina O.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina O. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Supply of goods and services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems — Their contribution amounting to 25 % of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner — Reimbursement of the municipality by a subsidy from the competent provincial authority of 75 % of the subsidisable costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
May 22, 2023 No Comments
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CELEX:62021CA0612: Case C-612/21, Gmina O.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina O. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Supply of goods and services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems — Their contribution amounting to 25 % of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner — Reimbursement of the municipality by a subsidy from the competent provincial authority of 75 % of the subsidisable costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
May 22, 2023 No Comments
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CELEX:62021CA0556: Case C-556/21, Staatssecretaris van Justitie en Veiligheid (Suspension of the transfer time limit on appeal): Judgment of the Court (First Chamber) of 30 March 2023 (request for a preliminary ruling from the Raad van State — Netherlands) — Staatssecretaris van Justitie en Veiligheid v E.N., S.S., J.Y. (Reference for a preliminary ruling — Regulation (EU) No 604/2013 — Determination of the Member State responsible for examining an application for international protection — Article 27 — Appeal against a decision to transfer an asylum seeker — Article 29 — Transfer time limit — Suspension of that time limit on appeal — Interim measure requested by the authorities)
May 22, 2023 No Comments
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CELEX:62021CA0556: Case C-556/21, Staatssecretaris van Justitie en Veiligheid (Suspension of the transfer time limit on appeal): Judgment of the Court (First Chamber) of 30 March 2023 (request for a preliminary ruling from the Raad van State — Netherlands) — Staatssecretaris van Justitie en Veiligheid v E.N., S.S., J.Y. (Reference for a preliminary ruling — Regulation (EU) No 604/2013 — Determination of the Member State responsible for examining an application for international protection — Article 27 — Appeal against a decision to transfer an asylum seeker — Article 29 — Transfer time limit — Suspension of that time limit on appeal — Interim measure requested by the authorities)
May 22, 2023 No Comments
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CELEX:62021CA0616: Case C-616/21, Gmina L.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v Gmina L. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that — Reimbursement of the municipality by a subsidy from the competent provincial authority of 40 % to 100 % of the costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
May 22, 2023 No Comments
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CELEX:62021CA0612: Case C-612/21, Gmina O.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina O. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Supply of goods and services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems — Their contribution amounting to 25 % of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner — Reimbursement of the municipality by a subsidy from the competent provincial authority of 75 % of the subsidisable costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
May 22, 2023 No Comments
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CELEX:62021CA0556: Case C-556/21, Staatssecretaris van Justitie en Veiligheid (Suspension of the transfer time limit on appeal): Judgment of the Court (First Chamber) of 30 March 2023 (request for a preliminary ruling from the Raad van State — Netherlands) — Staatssecretaris van Justitie en Veiligheid v E.N., S.S., J.Y. (Reference for a preliminary ruling — Regulation (EU) No 604/2013 — Determination of the Member State responsible for examining an application for international protection — Article 27 — Appeal against a decision to transfer an asylum seeker — Article 29 — Transfer time limit — Suspension of that time limit on appeal — Interim measure requested by the authorities)
May 22, 2023 No Comments
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CELEX:62021CA0616: Case C-616/21, Gmina L.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v Gmina L. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that — Reimbursement of the municipality by a subsidy from the competent provincial authority of 40 % to 100 % of the costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
May 22, 2023 No Comments
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CELEX:62021CA0612: Case C-612/21, Gmina O.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina O. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Supply of goods and services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems — Their contribution amounting to 25 % of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner — Reimbursement of the municipality by a subsidy from the competent provincial authority of 75 % of the subsidisable costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
May 22, 2023 No Comments
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