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CELEX:62022CJ0146: Judgment of the Court (Eighth Chamber) of 5 October 2023.#YD v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services.#Case C-146/22.

October 5, 2023 No Comments

CELEX:62022CJ0505: Judgment of the Court (Seventh Chamber) of 5 October 2023.#Deco Proteste – Editores Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value.#Case C-505/22.

October 5, 2023 No Comments

CELEX:62022CO0690: Order of the Court (Seventh Chamber) of 24 May 2023.#Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#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.#Case C-690/22.

September 29, 2023 No Comments

CELEX:62022CO0690: Order of the Court (Seventh Chamber) of 24 May 2023.#Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#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.#Case C-690/22.

September 29, 2023 No Comments

CELEX:62022CO0690: Order of the Court (Seventh Chamber) of 24 May 2023.#Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#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.#Case C-690/22.

September 29, 2023 No Comments

CELEX:62022CC0341: Opinion of Advocate General Collins delivered on 28 September 2023.###

September 28, 2023 No Comments

CELEX:62022CC0442: Opinion of Advocate General Kokott delivered on 21 September 2023.###

September 21, 2023 No Comments

CELEX:62022CB0426: Case C-426/22, SOLE-MiZo: Order of the Court (Sixth Chamber) of 20 June 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — SOLE MiZO Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 183 — Principles of fiscal effectiveness and fiscal neutrality — Deduction of input tax — Refund of excess — Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law — Monetary depreciation)

September 18, 2023 No Comments

CELEX:62022CB0416: Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)

September 18, 2023 No Comments

CELEX:62022CB0426: Case C-426/22, SOLE-MiZo: Order of the Court (Sixth Chamber) of 20 June 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — SOLE MiZO Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 183 — Principles of fiscal effectiveness and fiscal neutrality — Deduction of input tax — Refund of excess — Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law — Monetary depreciation)

September 18, 2023 No Comments

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