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CELEX:62021CJ0267: Judgment of the Court (Tenth Chamber) of 1 August 2022.#Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 56 – Supply of insurance services – Point of reference for tax purposes – Claims settlement services provided by third-party companies in the name and on behalf of an insurer.#Case C-267/21.

December 21, 2022 No Comments

CELEX:62021CC0247: Opinion of Advocate General Kokott delivered on 14 July 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.

December 21, 2022 No Comments

CELEX:62021CJ0294: Judgment of the Court (First Chamber) of 1 August 2022.#État du Grand-duché de Luxembourg and Administration de l’enregistrement, des domaines et de la TVA v Navitours SARL.#Request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Article 2(1) – Scope – Taxable transactions – Article 9(2)(b) – Place where transport services are supplied – Tourist trips on the Moselle – River subject to condominium status.#Case C-294/21.

December 21, 2022 No Comments

CELEX:62021CJ0146: Judgment of the Court (Seventh Chamber) of 30 June 2022.#Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive – Reverse charge mechanism – Supplies of wood products – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism – Principle of fiscal neutrality.#Case C-146/21.

December 21, 2022 No Comments

CELEX:62021CC0001: Opinion of Advocate General Kokott delivered on 2 June 2022.#MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which provides for the joint and several liability of the non-taxable manager of the legal person – Transfers made in bad faith by the manager – Depletion of the legal person’s assets leading to insolvency – Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits – Default interest – Proportionality.#Case C-1/21.

December 21, 2022 No Comments

CELEX:62021CO0188: Order of the Court (Seventh Chamber) of 3 June 2022.#Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Procedure for exercising that right – Revocation and subsequent restoration of a taxable person’s tax identification number – Forfeiture of the right to deduct VAT in respect of transactions carried out during the period prior to that revocation – Principle of proportionality.#Case C-188/21.

December 21, 2022 No Comments

CELEX:62020CJ0596: Judgment of the Court (Tenth Chamber) of 16 June 2022.#DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 24 et 43 – Place of supply of services – Technical support services provided to a company established in another Member State – Abuse of rights – Assessment of the facts – Lack of jurisdiction.#Case C-596/20.

December 21, 2022 No Comments

CELEX:62020CJ0714: Judgment of the Court (Sixth Chamber) of 12 May 2022.#U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia.#Request for a preliminary ruling from the Commissione Tributaria Provinciale di Venezia.#Reference for a preliminary ruling – Customs union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable to pay VAT – Import VAT – Union Customs Code – Regulation (EU) No 952/2013 – Article 77(3) – Joint and several liability of the indirect customs representative and the importing company – Customs duties.#Case C-714/20.

December 21, 2022 No Comments

CELEX:62021CC0250: Opinion of Advocate General Medina delivered on 12 May 2022.#Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Supply of services for consideration – Exemptions – Article 135(1)(b) – Granting of credit – Sub-participation agreement.#Case C-250/21.

December 21, 2022 No Comments

CELEX:62021CC0235: Opinion of Advocate General Rantos delivered on 12 May 2022.#Raiffeisen Leasing v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Sale-and-lease back agreement – Persons liable for payment of VAT – Possibility of treating a written contractual agreement as an invoice.#Case C-235/21.

December 21, 2022 No Comments

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