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CELEX:62021CO0191: Order of the Court (Seventh Chamber) of 10 February 2022.#Ministre de l’Économie, des Finances et de la Relance v Les Anges d’Eux SARL and Others.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for the purpose of resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-191/21.
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CELEX:62021CO0191:           Ordonnance de la Cour (septième chambre) du 10 février 2022.#Ministre de l’Économie, des Finances et de la Relance contre Les Anges d’Eux SARL e.a.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 392 – Régime de taxation sur la marge – Champ d’application – Livraisons d’immeubles et de terrains à bâtir achetés en vue de la revente – Assujetti n’ayant pas eu le droit à déduction à l’occasion de l’acquisition des immeubles – Revente soumise à la TVA – Notion de “terrains à bâtir”.#Affaire C-191/21.
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CELEX:62021CO0035: Order of the Court (Tenth Chamber) of 9 February 2022.#„Konservinvest“OOD v „Bulkons Parvomay“ OOD.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Quality schemes for agricultural products and foodstuffs – Regulation (EU) No 1151/2012 – Designations of Origin and Geographical indications – Article 9 – Transitional national protection – Geographical indication designating an agricultural product, registered under the legislation of a Member State and protected at national level.#Case C-35/21.
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CELEX:62021CO0460: Order of the Court (Eighth Chamber) of 7 February 2022.#Vapo Atlantic SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD).#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Excise duties – Directive 2008/118/EC – Article 1(2) – Levying, for specific purposes, of other indirect taxes – ‘Specific purposes’ – Definition – Financing of a public undertaking holding the concession contract in respect of the national road network – Objectives of environmental sustainability and reducing accidents – Purely budgetary purpose – Refusal to reimburse a tax based on unjust enrichment – Conditions.#Case C-460/21.
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