Prikaz vseh zadetkov portala ZDSS.....
CELEX:62023CB0162: Case C-162/23, Air France: Order of the President of the Court of 24 April 2023 (request for a preliminary ruling from the Landgericht Düsseldorf — Germany) — LN v Société Air France SA (Air transport — Right to re-routing — Passenger requesting re-routing with no temporal link with the original travel plan)
July 3, 2023
No Comments
CELEX:62022CB0690: Case C-690/22, Shortcut: Order of the Court (Seventh Chamber) of 24 May 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Shortcut — Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira (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)
July 3, 2023
No Comments
CELEX:62022CA0418: Case C-418/22, Cezam: Judgment of the Court (Ninth Chamber) of 17 May 2023 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg — Belgium) — SA CEZAM v État belge (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Obligations to declare and pay VAT — Article 273 — Penalties laid down for the failure of a taxable person to comply with the obligations — Principles of proportionality and neutrality of VAT — Right to deduct VAT — Compatibility of penalties)
July 3, 2023
No Comments
CELEX:62022CA0365: Case C-365/22, État belge (VAT — Vehicles sold for parts): Judgment of the Court (Eighth Chamber) of 17 May 2023 (request for a preliminary ruling from the Cour de cassation — Belgium) — IT v État belge (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Margin scheme — Article 311 — Concept of ‘second-hand goods’ — End-of-life vehicles sold for parts)
July 3, 2023
No Comments
CELEX:62022CA0264: Case C-264/22, Fonds de Garantie des Victimes des Actes de Terrorisme et d’Autres Infractions: Judgment of the Court (Ninth Chamber) of 17 May 2023 (request for a preliminary ruling from the Tribunal da Relação de Lisboa — Portugal) — Fonds de Garantie des Victimes des Actes de Terrorisme et d’Autres Infractions (FGTI) v Victoria Seguros SA (Reference for a preliminary ruling — Judicial cooperation in civil matters — Law applicable to non-contractual obligations — Regulation (EC) No 864/2007 — Article 4(1) — Article 15(h) — Article 19 — Accident caused by a boat in a Member State — Compensation for the victim of that accident — Subrogation in accordance with the law of another Member State — Reimbursement requested by the third-person subrogee — Applicable law — Limitation)
July 3, 2023
No Comments
CELEX:62022CA0176: Case C-176/22, BK and ZhP (Partial stay of the main proceedings): Judgment of the Court (Ninth Chamber) of 17 May 2023 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against BK, ZhP (Reference for a preliminary ruling — Statute of the Court of Justice of the European Union — Article 23, first paragraph — Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU — Possibility of a partial stay of proceedings)
July 3, 2023
No Comments
CELEX:62022CJ0232: Judgment of the Court (Tenth Chamber) of 29 June 2023.#Cabot Plastics Belgium SA v État belge.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies.#Case C-232/22.
June 29, 2023
No Comments
CELEX:62022CJ0108: Judgment of the Court (Eighth Chamber) of 29 June 2023.#Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o., en liquidation.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Special scheme for travel agents – Scope – Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services.#Case C-108/22.
June 29, 2023
No Comments
CELEX:62022CJ0232: Judgment of the Court (Tenth Chamber) of 29 June 2023.#Cabot Plastics Belgium SA v État belge.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies.#Case C-232/22.
June 29, 2023
No Comments
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