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CELEX:62022CJ0365: Judgment of the Court (Eighth Chamber) of 17 May 2023.#IT v État belge.#Request for a preliminary ruling from the Cour de cassation.#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.#Case C-365/22.
May 25, 2023
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CELEX:62022CJ0418: Judgment of the Court (Ninth Chamber) of 17 May 2023.#SA Cezam v État belge.#Request for a preliminary ruling from the Tribunal de première instance du Luxembourg.#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.#Case C-418/22.
May 25, 2023
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CELEX:62022CJ0114: Judgment of the Court (Tenth Chamber) of 25 May 2023.#Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Refusal – Refusal based on the invalidity of the transaction under national civil law.#Case C-114/22.
May 25, 2023
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CELEX:62022CJ0114: Judgment of the Court (Tenth Chamber) of 25 May 2023.#Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Refusal – Refusal based on the invalidity of the transaction under national civil law.#Case C-114/22.
May 25, 2023
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CELEX:62021CA0616: Case C-616/21, Gmina L.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v Gmina L. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that — Reimbursement of the municipality by a subsidy from the competent provincial authority of 40 % to 100 % of the costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
May 22, 2023
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