Prikaz vseh zadetkov portala ZDSS.....

CELEX:62021CJ0461: Judgment of the Court (Third Chamber) of 7 September 2023.#SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Prahova.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Exemptions – Road carriage transactions directly connected with the import of goods – Rules of evidence – Articles 56 and 57 TFEU – Freedom to provide services – Recovery of VAT by a non-resident – Taxation of consideration paid by way of a tax on the income of non-resident persons – Tax withheld at source by a resident.#Case C-461/21.
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CELEX:62022CJ0453: Judgment of the Court (Eighth Chamber) of 7 September 2023.#Michael Schütte v Finanzamt Brilon.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT.#Case C-453/22.
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CELEX:62022CA0232: Case C-232/22, Cabot Plastics Belgium: Judgment of the Court (Tenth Chamber) of 29 June 2023 (request for a preliminary ruling from the Cour d’appel de Liège — Belgium) — 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)
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