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 […]
2024. 03. 01.
C‑314/22. – „Consortium Remi Group” AD | The European Court has delivered another judgment regarding the value-added tax on unpaid consideration The plaintiff in the underlying […]
2024. 02. 26.
Case C-674/22 – Gemeente Dinkelland | As long as the tax authority is not in delay with the reimbursement, the municipality is not entitled to late […]
2024. 02. 26.
Case C-694/22 – Commission vs Malta | The European Court found that the Maltese motor vehicle tax violates EU law. The European Court examined the regulation […]
2024. 02. 20.
C‑442/22. – P sp. z o.o. | If an employee issues a fake invoice on behalf of the employer, the employer can only be obliged to […]
2024. 02. 14.
C‑733/22. – Valentina Heights EOOD | The reduced VAT rate related to accommodation services may not depend on the existence of a certification in the category. […]
2024. 01. 28.
C‑791/22. – G. A. | Even for goods illegally imported, the import VAT must be levied in the Member State where the goods have entered into […]
2024. 01. 17.
C‑96/22. – CIDL | It is in accordance with the EU law if a national regulation restricts the year-end “strategic” stockpiling of cigarettes through quantitative limits. […]
2024. 01. 17.
C- 288/22 – TP | TP is a lawyer and a member of the board of directors of several Luxembourg joint-stock companies, where he also holds […]
2024. 01. 17.
C‑433/22. – HPA – Construções SA | Within the meaning of the VAT Directive, a “private dwelling” refers to a dwelling used as such. The Portuguese […]