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CELEX:62023CB0151: Case C-151/23, ZSE Elektrárne: Order of the Court (Eighth Chamber) of 5 October 2023 (request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky — Slovakia) — ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky (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 183 — Excess VAT — Late refund — Taxable person’s entitlement to interest for late payment — Methods of application — Procedural autonomy of the Member States — Principles of effectiveness and fiscal neutrality — National legislation setting the starting point for the calculation of interest for late payment at a date later than that on which the refund would have had to be made had a tax investigation not been carried out)
27 November, 2023 No Comments
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CELEX:62022CJ0532: Judgment of the Court (Tenth Chamber) of 23 November 2023.#Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances.#Case C-532/22.
23 November, 2023 No Comments
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CELEX:62022CA0355: Case C-355/22, Osteopathie Van Hauwermeiren: Judgment of the Court (Sixth Chamber) of 5 October 2023 (request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen afdeling Gent — Belgium) — Osteopathie Van Hauwermeiren BV v Belgische Staat (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Maintenance of the effects of national legislation incompatible with EU law)
20 November, 2023 No Comments
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CELEX:62022CA0505: Case C-505/22, Deco Proteste — Editores: Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD — Portugal) — 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)
20 November, 2023 No Comments
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CELEX:62022CA0146: Case C-146/22, Dyrektor Krajowej Informacji Skarbowej (VAT on hot dairy beverages): Judgment of the Court (Eighth Chamber) of 5 October 2023 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — 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)
20 November, 2023 No Comments
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