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CELEX:62022CA0114: Case C-114/22, Dyrektor Izby Administracji Skarbowej w Warszawie (VAT — fictitious acquisition): Judgment of the Court (Tenth Chamber) of 25 May 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — 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)
July 17, 2023
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CELEX:62022CA0114: Case C-114/22, Dyrektor Izby Administracji Skarbowej w Warszawie (VAT — fictitious acquisition): Judgment of the Court (Tenth Chamber) of 25 May 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — 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)
July 17, 2023
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CELEX:62022CJ0180: Judgment of the Court (First Chamber) of 13 July 2023.#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.#Case C-180/22.
July 13, 2023
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CELEX:62022CJ0344: Judgment of the Court (Tenth Chamber) of 13 July 2023.#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.#Case C-344/22.
July 13, 2023
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CELEX:62022CJ0180: Judgment of the Court (First Chamber) of 13 July 2023.#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.#Case C-180/22.
July 13, 2023
No Comments
CELEX:62022CJ0344: Judgment of the Court (Tenth Chamber) of 13 July 2023.#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.#Case C-344/22.
July 13, 2023
No Comments
CELEX:62022CJ0180: Judgment of the Court (First Chamber) of 13 July 2023.#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.#Case C-180/22.
July 13, 2023
No Comments
CELEX:62022CJ0344: Judgment of the Court (Tenth Chamber) of 13 July 2023.#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.#Case C-344/22.
July 13, 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
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