2024. 05. 29.
C-241/23. – P. sp. z o.o. | In the case of equity received in exchange for contributions, the VAT perspective value is the issuance value, which […]
2024. 05. 18.
C‑207/23. – Y KG | In the case of free transfer of goods, the VAT liability is not affected if the received product is used by […]
2024. 05. 10.
C‑89/23. – Companhia União de Crédito Popular SA | The commission received by the lender for the sale of the pledged item, which ensures the provision […]
2024. 05. 09.
C‑68/23. – M‑GbR | The European Court of Justice interpreted the common concept of “single-purpose voucher” The plaintiff in the case is a German economic entity […]
2024. 05. 09.
C‑657/22. – SC Bitulpetrolium Serv SRL | Citing administrative shortcomings, an additional excise duty cannot be imposed if it does not correspond to the actual use […]
2024. 05. 09.
C‑509/22. – Girelli Alcool Srl | In the case of using excise goods under customs control, the destruction or irreparable damage due to the negligence of […]
2024. 04. 22.
C‑316/22. – GABEL Industria and Co. | Consumers cannot be prevented from directly claiming back unlawfully charged excise duty from the Member State. The plaintiffs in […]
2024. 04. 22.
C‑122/23. – „Legafact” EOOD | The judgement in case “Legafact” might be instructive for Member States applying revenue thresholds for VAT registration. The European Court of […]
2024. 03. 25.
C‑336/22. – f6 Cigarettenfabrik GmbH & Co. KG | The German supplementary excise duty imposed on heated tobacco is in line with EU law. The plaintiff […]
2024. 03. 25.
C‑606/22. – B. sp. z o.o. | In case of sales documented by a receipt, incorrectly charged VAT can also be reclaimed if it has not […]
2024. 03. 13.
C‑341/22. – Feudi di San Gregorio Aziende Agricole SpA | The VAT Directive precludes national regulation that ties the taxable person status to reaching a certain income threshold […]
2024. 03. 10.
C 676/22. – B2 Energy. s r.o. | During the examination of the VAT-exemption related to intra-Community supply of goods, the tax authority must take into […]