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CELEX:62023CN0624: Case C-624/23, SEM Remont: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 10 October 2023 — ‘SEM Remont’ EOOD v Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

January 8, 2024 No Comments

CELEX:62023CN0624: Case C-624/23, SEM Remont: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 10 October 2023 — ‘SEM Remont’ EOOD v Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

January 8, 2024 No Comments

CELEX:62023CN0624: Case C-624/23, SEM Remont: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 10 October 2023 — ‘SEM Remont’ EOOD v Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

January 8, 2024 No Comments

CELEX:62023CN0615: Case C-615/23, Dyrektor Krajowej Informacji Skarbowej: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 6 October 2023 — Dyrektor Krajowej Informacji Skarbowej v P. S.A.

January 3, 2024 No Comments

CELEX:62023CN0615: Case C-615/23, Dyrektor Krajowej Informacji Skarbowej: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 6 October 2023 — Dyrektor Krajowej Informacji Skarbowej v P. S.A.

January 3, 2024 No Comments

CELEX:62023CN0605: Case C-605/23, Ati-19: Request for a preliminary ruling from the Administrativen sad Blagoevgrad (Bulgaria) lodged on 4 October 2023 — ‘Ati-19’ EOOD v Nachalnik na otdel ‘Operativni deynosti’ — Sofia v Glavna direktsia ‘Fiskalen kontrol’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Head of the Department ‘Operational Activities’)

January 3, 2024 No Comments

CELEX:62022CJ0288: Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l’enregistrement, des domaines et de la TVA.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.

December 21, 2023 No Comments

CELEX:62022CJ0288: Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l’enregistrement, des domaines et de la TVA.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.

December 21, 2023 No Comments

CELEX:62022CJ0288: Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l’enregistrement, des domaines et de la TVA.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.

December 21, 2023 No Comments

CELEX:62023CN0622: Case C-622/23, rhtb: Request for a preliminary ruling from the Oberster Gerichtshof (Austria) lodged on 10 October 2023 — rhtb: projekt gmbh v Parkring 14-16 Immobilienverwertung GmbH

December 18, 2023 No Comments

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