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CELEX:62022CA0344: Case C-344/22, Gemeinde A: Judgment of the Court (Tenth Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Gemeinde A v Finanzamt (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Bodies governed by public law — Municipality collecting a spa tax for the provision of spa facilities accessible to everyone)

September 11, 2023 No Comments

CELEX:62022CA0180: Case C-180/22, Mensing II: Judgment of the Court (First Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hamm v Harry Mensing (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 311 et seq. — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by creators or their successors in title — Intra-Community transactions — Right to deduct input tax)

September 11, 2023 No Comments

CELEX:62023CA0107: Case C-107/23 PPU, Lin: Judgment of the Court (Grand Chamber) of 24 July 2023 (request for a preliminary ruling from the Curtea de Apel Brașov — Romania) — Criminal proceedings against C.I., C.O., K.A., L.N., S.P. (Reference for a preliminary ruling — Protection of the financial interests of the European Union — Article 325(1) TFEU — PFI Convention — Article 2(1) — Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures — Obligation to provide for criminal penalties — Value added tax (VAT) — Directive 2006/112/EC — Serious VAT fraud — Limitation period for criminal liability — Judgment of a constitutional court invalidating a national provision governing the grounds for interrupting that period — Systemic risk of impunity — Protection of fundamental rights — Article 49(1) of the Charter of Fundamental Rights of the European Union — Principle that offences and penalties must be defined by law — Requirements of foreseeability and precision of criminal law — Principle of the retroactive application of the more lenient criminal law (lex mitior) — Principle of legal certainty — National standard of protection of fundamental rights — Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law — Disciplinary liability of judges in the event of non-compliance with those judgments — Principle of the primacy of EU)

September 11, 2023 No Comments

CELEX:62022CA0344: Case C-344/22, Gemeinde A: Judgment of the Court (Tenth Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Gemeinde A v Finanzamt (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Bodies governed by public law — Municipality collecting a spa tax for the provision of spa facilities accessible to everyone)

September 11, 2023 No Comments

CELEX:62022CA0180: Case C-180/22, Mensing II: Judgment of the Court (First Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hamm v Harry Mensing (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 311 et seq. — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by creators or their successors in title — Intra-Community transactions — Right to deduct input tax)

September 11, 2023 No Comments

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.

September 7, 2023 No Comments

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.

September 7, 2023 No Comments

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.

September 7, 2023 No Comments

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.

September 7, 2023 No Comments

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.

September 7, 2023 No Comments

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