Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Basic information Dates Date of document: Date of publication: Date of effect: January 1, 2007 Entry into force - See Art 413 Date of transposition: January 1, 2008 At the latest See Art 412 Deadline: December 31, 2022 See Art 129a.3 And 32020L2020 December 31, 2026 See Art 199a.1 And 199b.6 And 32022L0890 Modified by Corrected by: Modified by: Amendment proposed by: All documents based on this document: Derogated in: 2013/805/EU: Council Implementing Decision of 17 December 2013 authorising the Republic of Poland to introduce measures derogating from point (a) of Article 26(1) and Article 168 of Directive 2006/112/EC on the common system of value added tax 2010/581/EU: Council Implementing Decision of 27 September 2010 authorising the Republic of Poland to introduce a special measure derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax 2007/133/EC: Council Decision of 30 January 2007 authorising Estonia, Slovenia, Sweden and the United Kingdom to apply a special measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2017/2013 of 7 November 2017 authorising the Kingdom of the Netherlands to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2022/133 of 25 January 2022 authorising France to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax 2008/737/EC: Council Decision of 15 September 2008 authorising the Italian Republic to apply a measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax 2007/884/EC: Council Decision of 20 December 2007 authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/593 of 16 April 2018 authorising the Italian Republic to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax 2013/237/EU: Council Implementing Decision of 14 May 2013 authorising the Czech Republic and the Republic of Poland to apply special measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax 2007/441/EC: Council Decision of 18 June 2007 authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2015/2429 of 10 December 2015 authorising Latvia to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2017/1769 of 25 September 2017 authorising the Republic of Poland to conclude with Ukraine an agreement that includes provisions derogating from point (d) of Article 2(1) and Article 5 of Directive 2006/112/EC on the common system of value added tax, as regards the maintenance of road bridges on the Poland-Ukraine border Council Implementing Decision (EU) 2018/1904 of 4 December 2018 authorising the Netherlands to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision of 16 February 2010 authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax 2007/740/EC: Council Decision of 13 November 2007 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax 2012/232/EU: Council Implementing Decision of 26 April 2012 authorising Romania to apply measures derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax 2011/335/EU: Council Implementing Decision of 30 May 2011 authorising the Republic of Lithuania to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2022/1003 of 17 June 2022 authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2017/784 of 25 April 2017 authorising the Italian Republic to apply a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2015/1401 Proposal for a COUNCIL DECISION authorising Romania to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2020/774 of 8 June 2020 authorising the Republic of Finland to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax 2010/579/EU: Council Implementing Decision of 27 September 2010 authorising the Federal Republic of Germany and the Grand Duchy of Luxembourg to apply a measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax 2013/54/EU: Council Implementing Decision of 22 January 2013 authorising the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2017/1856 of 10 October 2017 authorising the Republic of Poland to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2021/753 of 6 May 2021 authorising Malta to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2018/279 2011/363/EU: Council Implementing Decision of 20 June 2011 authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2017/1855 of 10 October 2017 authorising Romania to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2019/1592 of 24 September 2019 authorising Portugal to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2019/309 of 18 February 2019 authorising Lithuania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2015/1401 of 14 July 2015 authorising Italy to introduce a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2019/2244 of 16 December 2019 authorising Spain and France to apply a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax 2012/181/EU: Council Implementing Decision of 26 March 2012 authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax 2009/118/EC: Council Decision of 10 February 2009 authorising the Czech Republic and the Federal Republic of Germany to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2017/563 of 21 March 2017 authorising the Republic of Estonia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax 2014/796/EU: Council Implementing Decision of 7 November 2014 authorising the Republic of Latvia to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax 2010/584/EU: Council Implementing Decision of 27 September 2010 authorising the Republic of Latvia to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax 2014/797/EU: Council Implementing Decision of 7 November 2014 authorising the Republic of Estonia to apply a measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2019/310 of 18 February 2019 authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax 2013/191/EU: Council Implementing Decision of 22 April 2013 authorising Latvia to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision of 7 December 2009 authorising the Republic of Slovenia to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision of 22 December 2009 authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/1490 of 2 October 2018 authorising Hungary to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2022/865 of 24 May 2022 authorising the Czech Republic to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax 2009/790/EC: Council Decision of 20 October 2009 authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/1493 of 2 October 2018 authorising Hungary to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/789 of 25 May 2018 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax 2013/677/EU: Council Implementing Decision of 15 November 2013 authorising Luxembourg to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2023/1025 of 22 May 2023 authorising Hungary to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2018/1490 Council Implementing Decision (EU) 2018/1492 of 2 October 2018 authorising the Republic of Latvia to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2024/1641 of 24 May 2024 authorising Romania to apply special measures derogating from Article 26(1), point (a), and Article 168 of Directive 2006/112/EC on the common system of value added tax 2008/84/EC: Council Decision of 22 January 2008 authorising the Federal Republic of Germany and the Republic of Poland to apply measures derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2023/1553 of 25 July 2023 authorising Romania to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2021/1998 of 15 November 2021 authorising Estonia to apply a measure derogating from Article 26(1), point (a), and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/457 of 13 March 2018 authorising the Republic of Latvia to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax 2010/580/EU: Council Implementing Decision of 27 September 2010 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2019/1903 of 8 November 2019 authorising Czechia to apply the generalised reverse charge mechanism derogating from Article 193 of Directive 2006/112/EC 2012/624/EU: Council Implementing Decision of 4 October 2012 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax 2013/116/EU: Council Implementing Decision of 5 March 2013 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/486 of 19 March 2018 authorising Hungary to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/485 of 19 March 2018 authorising Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax 2010/582/EU: Council Implementing Decision of 27 September 2010 authorising the French Republic and the Italian Republic to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2017/2408 of 18 December 2017 authorising the Republic of Latvia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2023/1551 of 25 July 2023 authorising Germany to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2023/664 of 21 March 2023 authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2020/647 2010/39/EU: Council Implementing Decision of 19 January 2010 authorising the Portuguese Republic to apply a measure derogating from Articles 168, 193 and 250 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2021/1778 of 5 October 2021 authorising the Federal Republic of Germany to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax 2012/85/EU: Council Implementing Decision of 10 February 2012 authorising Spain and France to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision of 15 December 2009 authorising the Republic of Estonia to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax 2007/485/EC: Council Decision of 10 July 2007 authorising Austria to conclude an agreement with Switzerland that includes provisions derogating from Article 2(1)(d) of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/279 of 20 February 2018 authorising Malta to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2015/2109 of 17 November 2015 authorising the United Kingdom to apply a special measure derogating from Articles 26(1)(a), 168 and 168a of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/1918 of 4 December 2018 authorising the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax 2013/680/EU: Council Implementing Decision of 15 November 2013 authorising the Kingdom of Denmark and the Kingdom of Sweden to extend the application of a special measure derogating from Articles 168, 169, 170 and 171 of Directive 2006/112/EC on the common system of value added tax 2013/53/EU: Council Implementing Decision of 22 January 2013 authorising the Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision of 7 December 2009 authorising the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax 2007/250/EC: Council Decision of 16 April 2007 authorising the United Kingdom to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2021/86 of 22 January 2021 authorising the Republic of Lithuania to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax 2010/583/EU: Council Implementing Decision of 27 September 2010 authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax 2012/794/EU: Council Implementing Decision of 17 December 2012 authorising Bulgaria and Romania to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax 2013/678/EU: Council Implementing Decision of 15 November 2013 authorising the Italian Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2020/2189 of 18 December 2020 authorising the Netherlands to introduce a special measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2020/647 of 11 May 2020 authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax 2009/791/EC: Council Decision of 20 October 2009 authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/1994 of 11 December 2018 authorising Croatia to introduce a special measure derogating from point (a) of Article 26(1) and Article 168 of Directive 2006/112/EC on the common system of value added tax 2013/676/EU: Council Implementing Decision of 15 November 2013 authorising Romania to continue to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax 2012/447/EU: Council Implementing Decision of 24 July 2012 authorising Denmark to introduce a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2018/918 of 22 June 2018 authorising Germany and Poland to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2022/2254 of 14 November 2022 authorising Bulgaria to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax Council Implementing Decision (EU) 2021/512 of 22 March 2021 authorising the United Kingdom to apply, in respect of Northern Ireland, a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax Modifies Repeal: Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates) Council Directive 2000/17/EC of 30 March 2000 amending Directive 77/388/EEC on the common system of value added tax - transitional provisions granted to the Republic of Austria and the Portuguese Republic Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/388/EEC on the common system of value added tax Council Directive 2001/4/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied (See corrigendum, OJ L 26, 27.01.2001, p.40) Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax Council Directive 1999/49/EC of 25 May 1999 amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers Eighteenth Council Directive 89/465/EEC of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28 (3) of the Sixth Directive, 77/388/EEC Council Directive 1999/59/EC of 17 June 1999 amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services Tenth Council Directive 84/386/EEC of 31 July 1984 on the harmonization of the laws of the Member States relating to turnover taxes, amending Directive 77/388/EEC - Application of value added tax to the hiring out of movable tangible property Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards value added tax Council Directive 96/42/EC of 25 June 1996 amending Directive 77/388/EEC on the common system of value added tax Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax Eleventh Council Directive 80/368/EEC of 26 March 1980 on the harmonization of the laws of the Member States relating to turnover taxes - exclusion of the French overseas departments from the scope of Directive 77/388/EEC Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAT rate on labour-intensive services Council Directive 98/80/EC of 12 October 1998 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special scheme for investment gold Council Directive 2003/92/EC of 7 October 2003 amending Directive 77/388/EEC as regards the rules on the place of supply of gas and electricity Council Directive 2004/7/EC of 20 January 2004 amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations Council Directive 2006/58/EC of 27 June 2006 amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques Council Directive 2006/18/EC of 14 February 2006 amending Directive 77/388/EEC with regard to reduced rates of value added tax Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax Ninth Council Directive 78/583/EEC of 26 June 1978 on the harmonization of the laws of the Member States relating to turnover taxes Council Directive 2004/15/EC of 10 February 2004 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services Council Directive 2002/93/EC of 3 December 2002 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services Implicit repeal: Affected by case Judgment of the Court (Seventh Chamber) of 11 March 2021. Danske Bank A/S, Danmark, Sverige Filial v Skatteverket. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Concept – Article 11 – VAT group ‐Principal establishment and branch of a company situated in two different Member States – Principal establishment forming part of a VAT group to which the branch does not belong – Principal establishment providing services to the branch and imputing to it the costs of those services. Case C-812/19. Judgment of the Court (Sixth Chamber) of 5 May 2022. Autoridade Tributária e Aduaneira v DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Rates – Temporary provisions for particular labour-intensive services – Point 2 of Annex IV – Renovation and repairing of private dwellings – Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings. Case C-218/21. Judgment of the Court (Tenth Chamber) of 25 May 2023. Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. 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. Case C-114/22. Judgment of the Court (Second Chamber) of 20 January 2022. Apcoa Parking Danmark A/S v Skatteministeriet. Request for a preliminary ruling from the Højesteret. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions. Case C-90/20. Judgment of the Court (Second Chamber), 26 January 2012. Minister Finansów v Kraft Foods Polska SA. Reference for a preliminary ruling from the Naczelny Sąd Administracyjny. Taxation — VAT — Directive 2006/112/EC — Article 90(1) — Price reduced after the supply has taken place — National legislation which makes the reduction of the taxable amount contingent on the supplier of the goods or services possessing acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services — Principle of VAT neutrality — Principle of proportionality. Case C‑588/10. Judgment of the Court (Third Chamber), 18 October 2012. Mednis SIA v Valsts ieņēmumu dienests. Reference for a preliminary ruling from the Augstākās tiesas Senāts. VAT – Directive 2006/112/EC – Article 183 – Conditions for the refund of the excess VAT – National legislation deferring the refund of part of the excess VAT pending examination of the taxable person’s annual tax return – Principles of fiscal neutrality and proportionality. Case C‑525/11. Judgment of the Court (Third Chamber) of 21 January 2021. UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor v Asociatia culturala „Suflet de Român“. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c), Article 24(1) and Article 25(a) – Taxable transactions – Fees for the public performance of musical works – Article 28 – Collective copyright management organisation – Collection of those fees in its own name and on behalf of copyright holders from end users. Case C-501/19. Judgment of the Court (Tenth Chamber) of 29 July 2019. Finanzamt A v B. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Directive 2006/112/EC — Common system of value added tax (VAT) — Point 1 of the first paragraph of Article 288 and Article 315 — Special scheme for small enterprises — Special arrangements for taxable dealers — Taxable dealer falling under the margin scheme — Annual turnover determining whether the special scheme for small enterprises is applicable — Profit margin or amounts received. Case C-388/18. Judgment of the Court (Fourth Chamber) of 21 September 2017. Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemptions for certain activities in the public interest — Exemption for the supply of services by independent groups of persons for their members — Applicability to insurance. Case C-605/15. Judgment of the Court (Fourth Chamber) of 29 October 2015. Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 13(1) — Treatment as a non-taxable person — Concept of ‘body governed by public law’ — Limited company which is responsible for the provision of services in respect of the planning and management of the health service of the Autonomous Region of the Azores — Determination of the detailed arrangements for those services, including their remuneration, in programme agreements concluded between that company and that region. Case C-174/14. Judgment of the Court (First Chamber) of 26 February 2015. VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v X BV and Nobel Biocare Nederland BV. Requests for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Value added tax — Deductions — Exemptions — Supplies of dental prostheses. Joined Cases C-144/13, C-154/13 and C-160/13. A168 A140LB A143P1LA A140LA A370 Judgment of the Court (Ninth Chamber) of 14 February 2019. Vetsch Int. Transporte GmbH v Zollamt Feldkirch Wolfurt. Request for a preliminary ruling from the Verwaltungsgerichtshof. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/CE — Article 143(1)(d) — Exemptions from VAT on importation — Imports followed by an intra-Community transfer — Subsequent intra-Community supply — Tax evasion — Refusal of the exemption — Conditions. Case C-531/17. Judgment of the Court (Third Chamber) of 16 April 2015. Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Common system of value added tax — Letting of immovable property — Supply of electricity, heating, water and refuge collection — Agreements between the landlord and the suppliers of those goods and services — Supplies provided to the tenant considered to be provided by the landlord — Service charges — Determination of the taxable amount — Possibility of including service charges in the taxable amount of rental services — Transaction composed of a single supply or several independent supplies. Case C-42/14. Judgment of the Court (Third Chamber), 7 November 2013. Corina-Hrisi Tulică v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Călin Ion Plavoşin v Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii and Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş. Requests for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie. Taxation — VAT — Directive 2006/112/EC — Articles 73 and 78 — Immovable property transactions carried out by natural persons — Classification of those transactions as taxable — Determination of the VAT owing when the parties have made no provision for it at the time of conclusion of the contract — Question as to whether or not the vendor may recover the VAT from the purchaser — Consequences. Joined Cases C‑249/12 and C‑250/12. Judgment of the Court (Second Chamber), 6 February 2014. SC Fatorie SRL v Direcţia Generală a Finanţelor Publice Bihor. Request for a preliminary ruling from the Curtea de Apel Oradea. Request for a preliminary ruling — VAT — Directive 2006/112/EC — Reverse charge procedure — Right to deduct — Payment of the tax to the service supplier — Omission of mandatory particulars — Payment of VAT not due — Loss of the right to deduct — Principle of fiscal neutrality — Principle of legal certainty. Case C‑424/12. Order of the Court (Seventh Chamber) of 22 June 2021. SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală and Direcţia Generală de Administrare a Marilor Contribuabili. Request for a preliminary ruling from the Tribunalul Bucureşti. Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Fundamental rights – Principle of ne bis in idem – Both criminal and administrative penalties – Not applicable – Ancillary tax liabilities – Interest on a sum paid by the taxpayer in the context of criminal proceedings. Case C-81/20. Judgment of the Court (Sixth Chamber) of 3 March 2021. VS v Hauptzollamt Münster. Request for a preliminary ruling from the Finanzgericht Düsseldorf. Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Article 87(4) – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1) – Articles 70 and 71 – Chargeable event and place where the import VAT becomes chargeable – Place where the tax debt is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Goods which were physically introduced into the customs territory of the Union in a Member State but entered the economic network of the Union in the Member State where that finding was made. Case C-7/20. Case C-395/09: Judgment of the Court (Seventh Chamber) of 30 September 2010 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Oasis East sp. z o.o. v Minister Finansów (Sixth VAT Directive — Directive 2006/112/EC — Accession of a new Member State — Right to deduct input tax — National legislation excluding the right to deduct tax on the provision of certain services — Commercial partners established in a territory classified as a tax haven — Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force) Judgment of the Court (Seventh Chamber) of 13 February 2014. Maks Pen EOOD v Direktor na Direktsia "Obzhalvane i danachno-osiguritelna praktika" Sofia. Reference for a preliminary ruling: Administrativen sad Sofia-grad - Bulgaria. Taxation - Common system of value added tax - Directive 2006/112/EC - Deduction of input tax - Supplies made - Tax inspection - Supplier not having the necessary resources - Concept of tax evasion - Obligation to make a finding of tax evasion of the court’s own motion - Requirement that the service actually be supplied - Requirement to keep accounts in sufficient detail - Legal proceedings - National court prohibited from classifying the tax evasion as a criminal offence and adversely affecting the applicant’s situation. Case C-18/13. Judgment of the Court (Second Chamber), 14 March 2013. Valsts ieņēmumu dienests v Ablessio SIA. Request for a preliminary ruling from the Augstākās tiesas Senāts. VAT — Directive 2006/112/EC — Articles 213, 214 and 273 — Identification of taxable persons subject to VAT — Refusal to assign a VAT identification number on the ground that the taxable person is not in possession of the material, technical and financial resources to carry out the declared economic activity — Legality — Countering tax evasion — Principle of proportionality. Case C‑527/11. Judgment of the Court (First Chamber) of 20 May 2021. „ALTI“ OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Persons liable for payment of VAT to the public exchequer – Joint and several liability of the recipient of a taxable supply which has exercised its right to deduct VAT knowing that the person liable for payment of that tax would not pay it – Obligation of such a recipient to pay the VAT not paid by the person liable for payment and the default interest due on account of that person’s failure to pay the VAT. Case C-4/20. Case C-392/09: Judgment of the Court (Third Chamber) of 30 September 2010 (reference for a preliminary ruling from the Baranya Megyei Bíróság — Republic of Hungary) — Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály (Sixth VAT Directive — Directive 2006/112/EC — Right to deduct input tax — New national legislation — Requirements as to the content of an invoice — Retroactive application — Loss of the right to deduct) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 178 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 167 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 168 Judgment of the Court (Seventh Chamber) of 21 November 2024. „SEM Remont“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad - Varna. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of VAT – Principle of neutrality of VAT – Late submission of an application for registration – Issuing and content of invoices – Invoice which does not state input VAT – Tax calculated on the basis of a report – Absence of a correcting invoice – Right of deduction – Precluded. Case C-624/23. Judgment of the Court (Ninth Chamber) of 17 May 2023. SA Cezam v État belge. Request for a preliminary ruling from the Tribunal de première instance du Luxembourg. Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Obligations to declare and pay VAT – Article 273 – Penalties laid down for the failure of a taxable person to comply with the obligations – Principles of proportionality and neutrality of VAT – Right to deduct VAT – Compatibility of penalties. Case C-418/22. Judgment of the Court (First Chamber) of 15 October 2020. E. Sp. z o.o. Sp. k. v Minister Finansów. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the VAT taxable amount – Total or partial non-payment of the price – Conditions imposed by national legislation for the exercise of the right to reduction – Condition that the debtor must not be the subject of insolvency or winding-up proceedings – Condition that the creditor and the debtor must be subject to VAT. Case C-335/19. Judgment of the Court (Seventh Chamber) of 28 November 2024. rhtb: projekt gmbh v Parkring 14-16 Immobilienverwaltung GmbH. Request for a preliminary ruling from the Oberster Gerichtshof. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Contract for services for the carrying out of a building project – Termination of the contract by the customer – Concept of ‘remuneration’ – Characterisation – Obligation to pay the total amount agreed after deduction of the costs saved by the supplier – Article 73 – Taxable amount. Case C-622/23. Judgment of the Court (Sixth Chamber) of 15 November 2017. Entertainment Bulgaria System EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia. Request for a preliminary ruling from the Administrativen sad Sofia-grad. Reference for a preliminary ruling — Taxation — Directive 2006/112/EC — Article 168(a), Article 169(a), Article 214(1)(d) and (e), and Articles 289 and 290 — Deductibility of input value added tax (VAT) due or paid — Output transactions carried out in other Member States — Tax exemption scheme in the Member State in which the right to deduct is exercised. Case C-507/16. A214P1LE A214P1LD A169LA A168LA Judgment of the Court (Seventh Chamber) of 16 February 2023. ASA v DGRFP Cluj. Request for a preliminary ruling from the Curtea de Apel Cluj. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Construction of a building complex by an association without legal personality – Association contract – Sale of the apartments of that building complex by certain members – Determination of the taxable person liable for the tax – Principle of fiscal neutrality – Right to deduct VAT. Case C-519/21. Judgment of the Court (Second Chamber), 19 July 2012. Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG. Reference for a preliminary ruling from the Bundesfinanzhof. Directive 2006/112/EC — Article 56(1)(e) — Article 135(1)(f) and (g) — Exemption for transactions relating to the management of securities-based assets (portfolio management). Case C‑44/11. A135P1LG A135P1LF A56P1LC Judgment of the Court (Sixth Chamber) of 11 November 2021. ELVOSPOL s.r.o. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Krajský soud v Brně. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount for VAT purposes – Total or partial non-payment of the price on account of the debtor’s insolvency – Conditions imposed by national legislation for the adjustment of output VAT – Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company – Non-compliance. Case C-398/20. Judgment of the Court (First Chamber) of 8 May 2019. A-PACK CZ s.r.o. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT — Taxable amount — Reduction — Principles of fiscal neutrality and proportionality. Case C-127/18. Judgment of the Court (Tenth Chamber) of 6 October 2022. UAB 'Vittamed technologijos' v Valstybinė mokesčių inspekcija. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers. Case C-293/21. Judgment of the Court (Fourth Chamber) of 10 November 2016. Odvolací finanční ředitelství v Pavlína Baštová. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 2(1)(c) — Concept of ‘supply of services for consideration’ — Supply of a horse by a taxable person to the organiser of horse races — Assessment of the consideration — Right to deduct expenses linked to the preparation of the taxable person’s horses for the races — General costs linked to the overall economic activity — Annex III, point 14 — Reduced rate of VAT applicable to the use of sporting facilities — Applicability to the operation of racing stables — Transaction consisting of a single supply or several independent supplies). Case C-432/15. Judgment of the Court (First Chamber) of 2 June 2016. Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt and DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig. References for a preliminary ruling from the Finanzgericht Hamburg. References for a preliminary ruling — Value added tax — Customs warehousing — External transit procedure — Incurrence of a customs debt as a result of non-fulfilment of an obligation — Chargeability of value added tax. Joined Cases C-226/14 and C-228/14. Judgment of the Court (Tenth Chamber) of 29 February 2024. B2 Energy s.r.o. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier presenting other information proving that the actual recipient has the status of taxable person. Case C-676/22. Judgment of the Court (Seventh Chamber), 6 March 2014. Dresser-Rand SA v Agenzia delle Entrate, Direzione Provinciale, Ufficio Controlli di Genova. Requests for a preliminary ruling from the Commissione tributaria provinciale di Genova. Reference for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 17(2)(f) — Condition relating to the return of goods to the Member State from which they were initially dispatched or transported. Joined Cases C‑606/12 and C‑607/12. Judgment of the Court (Fifth Chamber) of 15 April 2021. SK Telecom Co. Ltd. v Finanzamt Graz-Stadt. Request for a preliminary ruling from the Bundesfinanzgericht, Außenstelle Graz. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Determination of the place of supply of telecommunications services – Roaming of third-country nationals on mobile communications networks within the European Union – Point (b) of the first paragraph of Article 59a – Option for Member States to transfer the place of supply of telecommunications services to their territory. Case C-593/19. Judgment of the Court (Fourth Chamber) of 26 April 2017. Tibor Farkas v Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága. Request for a preliminary ruling from the Kecskeméti Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Plea alleging infringement of EU law raised by the Court of its own motion — Principles of equivalence and effectiveness — Common system of value added tax — Directive 2006/112/EC — Right to deduct input tax — Reverse charge system — Article 199(1)(g) — Application only in the case of immovable property — Undue payment of the tax by the purchaser of property to the seller as a result of an incorrectly drawn up invoice — Tax authority’s decision holding that the property purchaser has an outstanding tax liability, refusing payment of the deduction sought by the purchaser, and imposing a penalty tax. Case C-564/15. Judgment of the Court (Eighth Chamber) of 29 June 2023. Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Special scheme for travel agents – Scope – Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services. Case C-108/22. Order of the Court (Eighth Chamber) of 14 April 2016. Bernard Jean Marie Gabarel v Fazenda Pública. Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Leiria. Request for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Provision of medical care in the exercise of the medical and paramedical professions — Physiotherapy — Osteopathy. Case C-555/15. Judgment of the Court (First Chamber) of 29 June 2017. ‘L.Č.’ IK v Valsts ieņēmumu dienests. Request for a preliminary ruling from the Augstākā tiesa. Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 146(1)(e) — Exemptions on exportation — Supply of services directly connected with the exportation or the importation of goods — Meaning. Case C-288/16. Judgment of the Court (First Chamber) of 20 January 2021. QM v Finanzamt Saarbrücken. Request for a preliminary ruling from the Finanzgericht des Saarlandes. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies of services for consideration – Article 26(1) – Transactions treated as supplies of services for consideration – Article 56(2) – Determination of the point of reference for tax purposes – Hiring of means of transport – Making cars available to employees. Case C-288/19. Case C-58/09: Judgment of the Court (First Chamber) of 10 June 2010 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide (Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 135(1)(i) — Exemption of betting, lotteries and other forms of gambling — Conditions and limitations — Discretionary power of the Member States) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 135 1.I Judgment of the Court (Third Chamber) 16 October 2014. Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 44 — Concept of ‘fixed establishment’ of the recipient of a supply of services — Place where services are deemed to be supplied to taxable persons — Intra-Community transaction. Case C‑605/12. Judgment of the Court (Fourth Chamber) of 4 May 2023. Finanzamt X v Y. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 135(2), first subparagraph, point (c) – Exceptions to the exemption provided for in Article 135(1)(l) – Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building. Case C-516/21. Case C-368/09: Judgment of the Court (Third Chamber) of 15 July 2010 (reference for a preliminary ruling from the Baranya Megyei Bíróság — Hungary) — Pannon Gép Centrum Kft v APEH Központi Hivatal Hatósági Főosztály Dél-dunántúli Kihelyezett Hatósági Osztály (Sixth VAT Directive — Directive 2006/112/EC — Right to deduct input tax — National legislation penalising an error in the invoice by loss of the right to deduct) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 167 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 178 A {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 220 1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 226 Judgment of the Court (Tenth Chamber) of 1 October 2020. Staatssecretaris van Financiën v X. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 1 – Definitions of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’ – Aphrodisiac products. Case C-331/19. Judgment of the Court (Eighth Chamber) of 18 May 2017. „Latvijas Dzelzceļš” VAS v Valsts ieņēmumu dienests. Request for a preliminary ruling from the Augstākās tiesas Administratīvo lietu departaments. Reference for a preliminary ruling — Community Customs Code — Regulation (EEC) No 2913/92 — Article 94(1) and Article 96 — External Community transit procedure — Liability of the principal — Articles 203, 204 and Article 206(1) — Incurrence of a customs debt — Unlawful removal from customs supervision — Non-fulfilment of one of the obligations flowing from the use of a customs procedure — Total destruction or irretrievable loss of the goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure — Article 213 — Payment of the customs debt under joint and several liability — Directive 2006/112/EC — Value added tax (VAT) — Article 2(1), Articles 70 and 71 — Chargeable event and chargeability of the tax — Articles 201, 202 and 205 — Persons liable for payment of the tax — Finding by the customs office at the destination of a freight deficit — Lower unloading device of a wagon-tank incorrectly closed or damaged. Case C-154/16. Judgment of the Court (Ninth Chamber) of 9 February 2017. Euro Tyre BV – Sucursal em Portugal v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Articles 131 and 138 — Preconditions for the exemption of an intra-Community supply — VAT Information Exchange System (VIES) — Purchaser’s failure to register — Refusal to grant the exemption — Whether permissible. Case C-21/16. Judgment of the Court (Second Chamber), 18 July 2013. ‘Evita-K’ EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad Sofia-grad. Directive 2006/112/EC — Common system of value added tax — Supply of goods — Concept — Right to deduct — Refusal — Actual performance of a taxable transaction — Regulation (EC) No 1760/2000 — System for the identification and registration of bovine animals — Ear tags. Case C‑78/12. A185P1 A226PT6 A168LA A242 Judgment of the Court (Fourth Chamber) of 22 February 2024. Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle. Request for a preliminary ruling from the Rechtbank Gelderland. Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs. Case C-674/22. Judgment of the Court (Tenth Chamber) of 1 December 2022. Aquila Part Prod Com S.A 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 – Article 168 – Right to deduct VAT – Principles of fiscal neutrality, effectiveness and proportionality – Evasion – Proof – Duty of diligence on the part of the taxable person – Taking into account of a breach of obligations arising from national provisions and from EU law relating to the safety of the food supply chain – Authority granted by the taxable person to a third party to carry out the taxable transactions – Charter of Fundamental Rights of the European Union – Article 47 – Right to a fair hearing. Case C-512/21. Judgment of the Court (Eighth Chamber) of 9 March 2023. État belge and Promo 54 v Promo 54 and État belge. Request for a preliminary ruling from the Cour de cassation. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 12(1) and (2) – Supply, before first occupation, of a building or parts of a building and of the land on which the building stands – No provisions in national law providing for detailed rules for applying the criterion relating to first occupation – Article 135(1)(j) – Exemptions – Supply, after conversion, of a building which was the subject of a first occupation before the conversion – National administrative legal commentary treating buildings which have undergone substantial conversions in the same way as new buildings. Case C-239/22. Judgment of the Court (Second Chamber), 26 April 2012. Balkan and Sea Properties ADSITS and Provadinvest OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. References for a preliminary ruling from the Administrativen sad Varna. VAT — Directive 2006/112/EC — Articles 73 and 80(1) — Sale of immovable property between connected companies — Value of the transaction — National legislation providing that for transactions between connected persons the taxable amount for VAT purposes is the open market value of the transaction. Joined Cases C-621/10 and C-129/11. Judgment of the Court (Eighth Chamber) of 21 February 2013. SC Mora IPR SRL v Direcţia Generală a Finanţelor Publice Sibiu et Direcţia Judeţeană pentru Accize şi Operaţiuni Vamale Sibiu. Reference for a preliminary ruling: Curtea de Apel Alba Iulia - Romania. Taxation - VAT - Directive 2006/112/EC - Article 211 - Deferred payment of VAT on importation. Case C-79/12. Order of the Court (Eighth Chamber) of 26 February 2020. PAGE International Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Deduction of input tax — Directive 2006/112/EC — Articles 168 and 176 — Exclusion from the right to deduct — Acquisition of food services — Standstill clause — Accession to the European Union. Case C-630/19. Judgment of the Court (Seventh Chamber) of 22 February 2018. Nagyszénás Településszolgáltatási Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Kúria. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c), Article 9 and Article 13(1) — Treatment as a non-taxable person — Definition of ‘body governed by public law’ — Commercial company 100% owned by a municipality and responsible for performing certain public tasks incumbent on that municipality — Those tasks and their remuneration determined in a contract between the company and the municipality. Case C-182/17. Judgment of the Court (Ninth Chamber) of 28 April 2022. Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj. Request for a preliminary ruling from the Tribunalul Cluj. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) – Exemptions for certain activities in the public interest – Exemptions related to children’s or young people’s education, school or university education – Supply of educational services supplementing the school curriculum – Private law body providing those services for commercial purposes. Case C-612/20. Judgment of the Court (Tenth Chamber) of 29 June 2023. Cabot Plastics Belgium SA v État belge. Request for a preliminary ruling from the Cour d'appel de Liège. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies. Case C-232/22. Judgment of the Court (Eighth Chamber) of 17 May 2023. IT v État belge. Request for a preliminary ruling from the Cour de cassation. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Margin scheme – Article 311 – Concept of ‘second-hand goods’ – End-of-life vehicles sold for parts. Case C-365/22. Judgment of the Court (Seventh Chamber) of 8 November 2018. Cartrans Spedition Srl v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova and Direcţia Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Mijlocii. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 146(1)(e) and Article 153 — Road transport operations directly connected with the exportation of goods — Supply of services by intermediaries taking part in such operations — Rules on proof that the goods were exported — Customs declaration — TIR carnet. Case C-495/17. Judgment of the Court (Eighth Chamber), 26 April 2012. The Commissioners for Her Majesty’s Revenue and Customs v Able UK Ltd. Reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom). VAT — Directive 2006/112/EC — Exemptions — Article 151(1)(c) — Supply of services of dismantling obsolete US Navy ships in the territory of a Member State. Case C-225/11. Judgment of the Court (Third Chamber) of 3 March 2011. Direktsia "Obzhalvane i upravlenie na izpalnenieto"- Varna v Auto Nikolovi OOD. Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria. Directive 2006/112/EC - Value-added tax - Second-hand parts for motor vehicles - Importation into the European Union by a taxable dealer - Margin scheme or normal VAT scheme - Origin of the right of deduction - Direct effect. Case C-203/10. Judgment of the Court (Seventh Chamber) of 11 April 2024. Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v 'Legafact' EOOD. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Turnover taxes – Special scheme for small enterprises – Annual turnover – Difference in treatment between taxable persons – National legislation imposing VAT on a person in the event of late submission of an application for registration – Punitive nature. Case C-122/23. Judgment of the Court (Fifth Chamber) of 21 October 2021. Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi. Request for a preliminary ruling from the Tribunalul Bucureşti. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167 to 171 and Article 178(a) – Right to deduct VAT – Refund of VAT to taxable persons established in a Member State other than the Member State of refund – Holding of an invoice – Directive 2008/9/EC – Refusal of the refund application – ‘Cancellation’ of the invoice by the supplier – Issuing of a new invoice – New refund application – Refusal. Case C-80/20. A178 A167 A168 A169 A170 A171 Judgment of the Court (Sixth Chamber), 17 January 2013. BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. VAT — Leasing services supplied together with insurance for the leased item, subscribed to by the lessor and invoiced by the latter to the lessee — Classification — Single complex service or two distinct services — Exemption — Insurance transaction. Case C‑224/11. Judgment of the Court (Sixth Chamber) of 27 March 2014. Le Rayon d'Or SARL v Ministre de l'Économie et des Finances. Reference for a preliminary ruling: Cour administrative d'appel de Versailles - France. Request for a preliminary ruling - Taxation - VAT - Scope - Determination of the taxable amount - Concept of ‘subsidy directly linked to the price’ - Payment of a lump sum by the national sickness insurance fund to residential care homes for the elderly. Case C-151/13. Judgment of the Court (Eighth Chamber) of 27 October 2022. Climate Corporation Emissions Trading GmbH v Finanzamt Österreich. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Point of reference for tax purposes – Transfer of greenhouse gas emission allowances – Recipient involved in VAT evasion in a chain of transactions – Taxable person who knew or should have known about that evasion. Case C-641/21. Judgment of the Court (Sixth Chamber) of 13 June 2013. Promociones y Construcciones BJ 200 SL. Reference for a preliminary ruling: Juzgado de lo Mercantil nº 1 de Granada - Spain. VAT - Directive 2006/112/EC - Article 199(1)(g) - Voluntary insolvency proceedings - Person liable for payment of tax - Liability of the person who is the recipient of certain transactions - Concept of ‘compulsory sale procedure’. Case C-125/12. Judgment of the Court (Eighth Chamber), 20 June 2013. Teritorialna direktsia na Natsionalnata agentsia za prihodite — Plovdiv v Rodopi-M 91 OOD. Request for a preliminary ruling from the Administrativen sad Plovdiv. Taxation — VAT — Directive 2006/112/EC — Principles of fiscal neutrality and proportionality — Belated recording in the accounts and declaration of the cancellation of an invoice — Remedying of the omission — Payment of the tax — State budget — No harm suffered — Administrative penalty. Case C‑259/12. Judgment of the Court (Fifth Chamber) of 20 December 2017. Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the price under conditions determined by the Member States — Reduction of the taxable amount — Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C‑317/94, EU:C:1996:400) — Discounts granted to private medical insurance funds. Case C-462/16. Judgment of the Court (Ninth Chamber) of 14 June 2017. Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 138(2)(a) — Conditions for the grant of the exemption for an intra-Community supply of a new means of transport — Purchaser’s residence in the Member State of destination — Temporary registration in the Member State of destination — Risk of tax evasion — Good faith of the vendor — Obligation of diligence on the part of the vendor. Case C-26/16. Judgment of the Court (Seventh Chamber) of 9 July 2015. Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj. Request for a preliminary ruling from the Curtea de Apel Cluj. Reference for a preliminary ruling) — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168, 179 and 213 — Reclassification by the national tax authority of a transaction as an economic activity subject to VAT — Principle of legal certainty — Principle of protection of legitimate expectations — National legislation making the exercise of the right of deduction subject to the identification of the trader concerned for VAT purposes and to the filing of a tax return in respect of that tax. Case C-183/14. Judgment of the Court (First Chamber) of 4 May 2017. Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College. Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division). Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Supply of restaurant and entertainment services by an educational establishment to a limited public in return for consideration. Case C-699/15. Judgment of the Court (Sixth Chamber), 18 July 2013. AES-3C Maritza East 1 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, Plovdiv. Request for a preliminary ruling from the Administrativen sad Plovdiv. Value added tax — Directive 2006/112/EC — Articles 168(a) and 176 — Right to deduction — Expenditure related to the purchase of goods and the supply of services for staff — Staff supplied to the taxable persons claiming the right to deduction but employed by another taxable person. Case C‑124/12. Order President of the Sixth Chamber of the Court of 1 March 2012. Star Coaches s. r. o. v Finanční ředitelství pro hlavní město Prahu. Reference for a preliminary ruling from the Nejvyšší správní soud. Article 104(3), first subparagraph, of the Rules of Procedure — VAT Directive — Special tax scheme for travel agents — Supply to travel agents of a coach transport service but no other services. Case C-220/11. 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. Request for a preliminary ruling from the Tribunalul 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. Judgment of the Court (Ninth Chamber) of 10 January 2019. Proceedings brought by A Oy. Request for a preliminary ruling from the Korkein hallinto-oikeus. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Article 14(1) — Article 24(1) — Transactions for consideration — Transactions for consideration constituted partly by services or goods — Demolition contract — Purchase contract for dismantling. Case C-410/17. A02P1LA A24P1 A14P1 A02P1LC Case C-29/08: Judgment of the Court (Third Chamber) of 29 October 2009 (reference for a preliminary ruling from the Regeringsrätten (Sweden)) — Skatteverket v AB SKF (Sixth VAT Directive — Articles 2, 4, 13B(d)(5) and 17 — Directive 2006/112/EC — Articles 2, 9, 135(1)(f) and 168 — Disposal by a parent company of a subsidiary and of its holding in a controlled company — Scope of VAT — Exemption — Supplies of services acquired as part of share disposal transactions — Deductibility of VAT) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 135.1 PT F) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 168 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 19L1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 9.1 Judgment of the Court (Fifth Chamber) of 25 June 2015. Skatteministeriet v DSV Road A/S. Request for a preliminary ruling from the Østre Landsret. Reference for a preliminary ruling — Community Customs Code — Regulation (EEC) No 2913/92 — Articles 203 and 204 — Regulation (EEC) No 2454/93 — Article 859 — External transit procedure — Incurrence of a customs debt — Removal or not from customs supervision — Failure to perform an obligation — Late submission of the goods at the office of destination — Goods refused by the consignee and returned without having been submitted to the customs office — Goods again placed under the external transit procedure via a fresh declaration — Directive 2006/112/EC — Article 168(e) — Deduction of VAT on import by the carrier. Case C-187/14. Judgment of the Court (Fifth Chamber) of 19 December 2013. BDV Hungary Trading Kft., in liquidation v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága. Reference for a preliminary ruling: Kúria - Hungary. VAT - Directive 2006/112/EC - Article 146 - Exemptions on exportation - Article 131- Conditions laid down by Member States - National legislation requiring that property intended to be exported leave the customs territory of the European Union within a fixed period of 90 days after supply. Case C-563/12. Judgment of the Court (Ninth Chamber) of 12 March 2015. 'go fair' Zeitarbeit OHG v Finanzamt Hamburg-Altona. Request for a preliminary ruling from the Bundesfinanzhof. References for a preliminary ruling — VAT — Directive 2006/112/EC — Article 132(1)(g) — Exemption for supplies of services closely linked to welfare and social security work — Concept of ‘bodies recognised as being devoted to social wellbeing’ — Temporary-work agency — Hiring out of qualified care workers — Exemption not allowed. Case C-594/13. Judgment of the Court (Tenth Chamber) of 24 October 2013. Agenţia Naţională de Administrare Fiscală v SC Rafinăria Steaua Română SA. Reference for a preliminary ruling: Inalta Curte de Casaţie şi Justiţie - Romania. Taxation - Value added tax - Refund of excess VAT by set-off - Annulment of set-off decision - Obligation to pay default interest to the taxable person. Case C-431/12. Judgment of the Court (Fifth Chamber) of 24 November 2022. A v Finanzamt M. Request for a preliminary ruling from the Finanzgericht Nürnberg. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct input VAT – Principle of prohibition of fraud – Chain of supply – Refusal of the right to deduct in the case of fraud – Taxable person – Second purchaser of goods – Fraud affecting part of the VAT due in respect of the first purchase – Scope of the refusal of the right to deduction. Case C-596/21. Judgment of the Court (Eighth Chamber) of 22 September 2022. The Escape Center BVBA v Belgische Staat. Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 14 – Concept of the ‘use of sporting facilities’ – Fitness centres – Individual or group coaching. Case C-330/21. Order of the Court (Ninth Chamber), 5 June 2014. Gmina Międzyzdroje v Minister Finansów. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Request for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Capital goods — Immovable property — Adjustment of deductions — National legislation providing for an adjustment period of 10 years. Case C‑500/13. Order of the Court (Ninth Chamber) of 21 October 2015. Kovozber s. r. o. v Daňový úrad Košice. Request for a preliminary ruling from the Krajský súd v Košiciach. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Value added tax (VAT) — Directive 2006/112/EC — Article 183 — Refund of excess VAT — National legislation prescribing that default interest relating to the refund of excess VAT is to be calculated only as from ten days after completion of a tax inspection. Case C-120/15. Judgment of the Court (Sixth Chamber) of 7 July 2022. B. v Dyrektor Izby Skarbowej w W. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality. Case C-696/20. Judgment of the Court (Sixth Chamber) of 24 March 2022. W.G. v Dyrektor Izby Skarbowej w L. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as separate taxable persons for VAT purposes – Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements – Loss of flat-rate farmer status for the other spouse. Case C-697/20. Judgment of the Court (Sixth Chamber) of 6 December 2018. Tratave – Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Value added tax (VAT) — Taxable amount — Reduction — Principle of fiscal neutrality. Case C-672/17. Order of the Court (Sixth Chamber) of 9 December 2022. The Navigator Company SA and Navigator Pulp Figueira SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Article 176 – Exclusions from the right to deduct VAT – Less favourable scheme compared to the mechanism for deducting expenses provided for in respect of a direct tax governed by national law – Principle of equivalence – Inapplicability. Case C-459/21. Judgment of the Court (Tenth Chamber) of 2 May 2019. Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for small enterprises — Articles 282 to 292 — VAT exemption for small enterprises whose annual turnover is below the fixed threshold — Simultaneous supply of two items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction. Case C-265/18. A285 A292 A291 A287 A286 A282 A289 A284 A290 A283 A288 Judgment of the Court (Grand Chamber) of 28 February 2023. Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity. Case C-695/20. Judgment of the Court (Sixth Chamber) of 29 November 2018. Finanzamt Goslar v baumgarten sports & more GmbH. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Taxation of professional football player agencies — Payment by instalments and subject to a condition — Chargeable event, chargeability and collection of the tax. Case C-548/17. Judgment of the Court (First Chamber) of 13 July 2023. Finanzamt Hamm v Harry Mensing. Request for a preliminary ruling from the Bundesfinanzhof. 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. Order of the Court (Eighth Chamber) of 18 May 2021. Skatteverket v Skellefteå Industrihus AB. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of the input tax paid during the stage of construction of a building – Optional tax liability scheme – Abandonment of the initially planned activity – Adjustment of the deduction of the input tax paid – Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law. Case C-248/20. A189 A187 A168 A192 A186 A185 A137 A184 Judgment of the Court (Seventh Chamber), 15 May 2014. Almos Agrárkülkereskedelmi Kft v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága. Request for a preliminary ruling from the Kúria. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 90 — Reduction of the taxable amount — Extent of obligations of Member States — Direct effect. Case C‑337/13. Judgment of the Court (Second Chamber) of 14 May 2020. AGROBET CZ, s.r.o. v Finanční úřad pro Středočeský kraj. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Excess VAT – Excess VAT withheld following the initiation of a tax inspection procedure – Request for refund of the portion of the excess relating to transactions not covered by that procedure – Refusal of the tax authority. Case C-446/18. Judgment of the Court (Eighth Chamber) of 2 June 2016. Lajvér Meliorációs Nonprofit Kft. and Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV). Request for a preliminary ruling from the Kúria. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 9(1) — Definition of ‘taxable person for the purposes of value added tax’ and ‘economic activity’ — Article 24(1) — Definition of ‘supply of services’ — Agricultural engineering works — Construction and operation of a water disposal system by a non-profit company — Effect of the works being funded by means of State and EU aid. Case C-263/15. Judgment of the Court (Fifth Chamber) of 16 October 2019. Michael Winterhoff v Finanzamt Ulm and Jochen Eisenbeisvv Bundeszentralamt für Steuern. Requests for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(a) — Exemptions for certain activities in the public interest — Public postal services — Directive 97/67/EC — Universal postal service provider — Private operator providing the service of formally serving court or administrative authority documents. Joined Cases C-4/18 and C-5/18. Judgment of the Court (Third Chamber) of 1 July 2021. CB v Tribunal Económico Administrativo Regional de Galicia. Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount. Case C-521/19. Judgment of the Court (Fourth Chamber) of 20 June 2018. UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 143(1)(d) and Article 143(2) — Exemptions from VAT on importation — Importation followed by an intra-Community supply — Conditions — Evidence of dispatch or transport of the goods to another Member State — Transport under an excise duty suspension arrangement — Transfer to the purchaser of the right to dispose of goods as owner — Tax evasion — No obligation of the competent authority to help the taxable person collect the necessary information to show that the conditions for exemption are satisfied. Case C-108/17. A14P1 A138 A143P2LC A167 A143P2LB A138P1 A143P1LD Judgment of the Court (First Chamber) of 11 January 2024. Global Ink Trade Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Törvényszék. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Refusal of the right to deduct – Obligations of the taxable person – Duty of diligence – Burden of proof – Principles of fiscal neutrality and legal certainty – Primacy of EU law – Conflict between the case-law of a national court and EU law. Case C-537/22. Judgment of the Court (Fourth Chamber) of 21 November 2018. Fortunata Silvia Fontana v Agenzia delle Entrate - Direzione provinciale di Reggio Calabria. Request for a preliminary ruling from the Commissione Tributaria Provinciale di Reggio Calabria. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Tax adjustment — Method of calculating the taxable amount by extrapolation — Right to deduct VAT — Presumption — Principles of neutrality and proportionality — National law basing the calculation of VAT on presumed turnover. Case C-648/16. Judgment of the Court (Fourth Chamber) of 19 December 2018. AREX CZ a.s. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase. Case C-414/17. Judgment of Court (First Chamber) 1 March 2012. Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu. Reference for a preliminary ruling from the Naczelny Sąd Administracyjny. VAT — Directive 2006/112/EC — Articles 9, 168, 169 and 178 — Deduction of input tax paid in respect of transactions conducted with a view to carrying out planned economic activity — Purchase of land by the partners of a partnership — Invoices drawn up prior to registration of the partnership seeking the deduction. Case C‑280/10. Judgment of the Court (Tenth Chamber) of 14 November 2024. KL v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – VAT payable by a taxable entity – National legislation providing for the joint and several liability of the director of the entity – Presumption of liability in respect of the director in the absence of notification that the entity is unable to pay the VAT due – Principle of proportionality. Case C-613/23. Judgment of the Court (Tenth Chamber) of 2 July 2020. Proceedings brought by Veronsaajien oikeudenvalvontayksikkö. Request for a preliminary ruling from the Korkein hallinto-oikeus. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Supply of services – Article 135(1)(l) – Exemption from VAT – Letting of immovable property – Concept of ‘immovable property’ – Exclusion – Article 47 – Place of taxable transactions – Supply of services connected with immovable property – Implementing Regulation (EU) No 282/2011 – Articles 13b and 31a – IT equipment cabinets – Colocation centre services. Case C-215/19. Judgment of the Court (Seventh Chamber) of 5 September 2024. H GmbH v Finanzamt M. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue. Case C-83/23. Judgment of the Court (Second Chamber) of 11 May 2017. Minister Finansów v Posnania Investment SA. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(a) — Article 14(1) — Taxable transactions — Meaning of ‘supply of goods for consideration’ — Transfer to the State or to a local authority of immovable property in order to settle a tax debt — Not included. Case C-36/16. Order of the Court (Seventh Chamber) of 2 May 2022. S.H. v Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov. Request for a preliminary ruling from the Curtea de Apel Alba Iulia. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax paid in relation to the purchase, building and alteration of immovable property – Ex officio revocation of a taxable person’s identification for VAT purposes – Adjustment of the initial deduction – Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law. Case C-627/21. A187 A184 A16 A188 A186 A192 Judgment of the Court (Seventh Chamber) of 5 October 2016. ЕТ „Маya Маrinova“ 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 — Taxation — Value added tax — Directive 2006/112/EC — Article 2(1)(a) — Article 9(1) — Article 14(1) — Articles 73, 80 and 273 — Principles of fiscal neutrality and proportionality — Tax evasion — Anomalies in accounting — Concealment of supplies and revenue — Determination of the taxable amount. Case C-576/15. A73 A273 A14P1 A09P1 A02P1LA Judgment of the Court (Eighth Chamber) of 18 January 2017. Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP). Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Common system of value added tax — Taxable transactions — Concept of ‘supply of services for consideration’ — Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights — Not included. Case C-37/16. Order of the Court (Sixth Chamber) of 12 January 2017. Magyar Villamos Művek Zrt. (MVM) v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság. Request for a preliminary ruling from the Kúria. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Value added tax — Directive 2006/112/EC — Articles 2, 9, 26, 167, 168 and 173 — Deduction of input tax — Taxable person simultaneously carrying out economic and non-economic activities — Holding company supplying services to its subsidiaries free of charge. Case C-28/16. A173 A168 A09 A26 A02 A167 Judgment of the Court (Seventh Chamber) of 18 April 2024. Companhia União de Crédito Popular SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies. Case C-89/23. Judgment of the Court (Tenth Chamber) of 23 November 2023. Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat. Request for a preliminary ruling from the Curtea de Apel Cluj. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances. Case C-532/22. Judgment of the Court (Tenth Chamber) of 13 June 2024. SC Adient Ltd & Co.Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş. Request for a preliminary ruling from the Tribunalul Argeş. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a ‘fixed establishment’ – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on behalf of another company, belonging to the same group and established in another Member State’. Case C-533/22. Judgment of the Court (Fourth Chamber) of 28 July 2016. Ordre des barreaux francophones et germanophone and Others v Conseil des ministres. Request for a preliminary ruling from the Cour constitutionnelle (Belgium). VAT — Directive 2006/112/EC — Validity and interpretation of the directive — Services provided by lawyers — Liability to VAT — Right to an effective remedy — Equality of arms — Legal aid. Case C-543/14. Case C-97/09: Judgment of the Court (Grand Chamber) of 26 October 2010 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien (Austria)) — Ingrid Schmelz v Finanzamt Waldviertel (Sixth VAT Directive — Articles 24(3) and 28i — Directive 2006/112/EC — Article 283(1)(c) — Validity — Articles 12 EC, 43 EC and 49 EC — Principle of equal treatment — Special scheme for small undertakings — Exemption from VAT — Benefit of the exemption refused to taxable persons established in other Member States — Definition of annual turnover ) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 285 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 286 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 283 .1.C {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 284 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 287 Judgment of the Court (Grand Chamber) of 2 May 2018. Criminal proceedings against Mauro Scialdone. Request for a preliminary ruling from the Tribunale di Varese. Reference for a preliminary ruling — Value added tax (VAT) — Protection of the European Union’s financial interests — Article 4(3) TEU — Article 325(1) TFEU — Directive 2006/112/EC — PFI Convention — Penalties — Principles of equivalence and effectiveness — Failure to pay, within the time limit prescribed by law, the VAT resulting from an annual tax return — National legislation imposing a custodial sentence only where the amount of unpaid VAT exceeds a certain criminalisation threshold — National legislation imposing a lower criminalisation threshold for a failure to pay withholding income tax. Case C-574/15. Judgment of the Court (First Chamber) of 17 November 2022. GE Aircraft Engine Services Ltd v The Commissioners for Her Majesty's Revenue & Customs. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 26(1)(b) – Supply of services free of charge – Award of retail vouchers free of charge to staff of the taxable person’s business as part of an employee recognition and reward scheme – Transactions treated as supplies of services for consideration – Scope – Principle of fiscal neutrality. Case C-607/20. Judgment of the Court (Seventh Chamber) of 27 October 2011. Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky. Reference for a preliminary ruling: Najvyšší súd Slovenskej republiky - Slovakia. Taxation - VAT - Right of deduction - Assignment of a share in the rights relating to an invention, held by a number of undertakings, to an undertaking which has the right to use that invention in its entirety - Abusive practice. Case C-504/10. Judgment of the Court (Seventh Chamber) of 4 July 2024. Biedrība „Latvijas Informācijas un komunikācijas tehnoloģijas asociācija” v Valsts ieņēmumu dienests. Request for a preliminary ruling from the Administratīvā apgabaltiesa. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73. Case C-87/23. Judgment of the Court (Sixth Chamber) of 9 March 2017. État belge v Oxycure Belgium SA. Request for a preliminary ruling from the Cour d'appel de Liège. Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, points 3 and 4 — Principle of fiscal neutrality — Medical treatment using oxygen — Reduced VAT rate — Oxygen cylinders — Standard rate of VAT — Oxygen concentrators. Case C-573/15. Judgment of the Court (Third Chamber), 18 October 2012. TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Reference for a preliminary ruling from the Administrativen sad Varna. Taxation − VAT − Right of deduction − Contribution in kind − Destruction of property − New buildings – Adjustment. Case C‑234/11. Judgment of the Court (Eighth Chamber) of 4 May 2017. Proceedings brought by A Oy. Request for a preliminary ruling from the Korkein hallinto-oikeus. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 148(d) — Exemption — Supply of services to meet the direct needs of vessels used for navigation on the high seas — Loading and unloading of cargo by a subcontractor on behalf of an intermediary. Case C-33/16. Judgment of the Court (Second Chamber) of 7 April 2016. Proceedings brought by Degano Trasporti Sas di Ferrucio Degano & C. Request for a preliminary ruling from the Tribunale di Udine. Reference for a preliminary ruling — Taxation — VAT — Article 4(3) TEU — Directive 2006/112/EC — Insolvency — Procedure for an arrangement with creditors — Partial payment of VAT debts. Case C-546/14. Judgment of the Court (Seventh Chamber) of 24 February 2022. Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Applicability ratione temporis – Supplies subject to VAT – Supplies of services for consideration – Criteria – Intra-group relationship – Supplies consisting in repairing or replacing components of wind turbines under warranty and preparing non-compliance reports – Debit notes issued by the supplier of services with no reference to VAT – Deduction by the supplier of the VAT charged on the goods and services for which it has been invoiced by its subcontractors in respect of those supplies. Case C-605/20. Judgment of the Court (Eighth Chamber) of 3 July 2019. Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge. Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division). Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads. Case C-316/18. Judgment of the Court (Fifth Chamber) of 1 June 2017. Wallenborn Transports SA v Hauptzollamt Gießen. Request for a preliminary ruling from the Hessisches Finanzgericht. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — External transit procedure — Goods transported through a free port located in a Member State — Legislation of that Member State excluding free ports from its national fiscal territory — Removal from customs supervision — Incurrence of a customs debt and chargeability of VAT. Case C-571/15. A71P1LB A71P1LA A156 A71P1 A61L1 Judgment of the Court (Tenth Chamber) of 22 June 2016. Gemeente Woerden v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Value added tax — Input tax — Deduction. Case C-267/15. Case C-203/10: Judgment of the Court (Third Chamber) of 3 March 2011 (reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria)) — Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna v ‘Auto Nikolovi’ OOD (Directive 2006/112/EC — Value-added tax — Second-hand parts for motor vehicles — Importation into the European Union by a taxable dealer — Margin scheme or normal VAT scheme — Origin of the right of deduction — Direct effect) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 314 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 320 Judgment of the Court (First Chamber) of 4 October 2017. Commissioners for Her Majesty's Revenue & Customs v Mercedes-Benz Financial Services UK Ltd. Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division). Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 14(2)(b) — Supply of goods — Motor vehicles — Finance lease with an option to purchase. Case C-164/16. Judgment of the Court (Eighth Chamber) of 24 November 2022. CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Kúria. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(c) – Exemptions for certain activities in the public interest – Provision of medical care in the exercise of the medical and paramedical professions – Service used by an insurance company to review the accuracy of a diagnosis of serious illness and find and provide the best possible care and treatment abroad. Case C-458/21. Judgment of the Court (Sixth Chamber) of 12 June 2019. Oro Efectivo SL v Diputación Foral de Bizkaia. Request for a preliminary ruling from the Tribunal Supremo. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 401 — Principle of fiscal neutrality — Acquisition by an undertaking, from private individuals, of objects with a high gold or other precious metal content with a view to resale — Duty on transfers of assets. Case C-185/18. Judgment of the Court (Sixth Chamber) of 3 February 2022. B AG v Finanzamt A. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 122 – Reduced rate for supplies of wood for use as firewood – Differentiation on the basis of the objective characteristics and properties of the goods – Types of wood intended for use as fuel which serve the same consumer need and are in competition with each other – Principle of fiscal neutrality. Case C-515/20. Judgment of the Court (Eighth Chamber) of 19 December 2019. Segler-Vereinigung Cuxhaven e.V. v Finanzamt Cuxhaven. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Point 12 of Annex III — Reduced rate of VAT applicable to the letting of places on camping or caravan sites — Question of whether that reduced rate is applicable to the letting of boat moorings in a marina — Comparison with the letting of premises and sites for the parking of vehicles — Equal treatment — Principle of fiscal neutrality. Case C-715/18. Judgment of the Court (First Chamber) of 22 April 2021. J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Option for Member States to apply one or two reduced VAT rates to certain supplies of goods and services – Classification of a commercial activity as ‘provision of services’ – Annex III, point 12a – Implementing regulation (EU) No 282/2011 – Article 6 – Concept of ‘restaurant and catering services’ – Meals ready for immediate consumption on the vendor’s premises or in a catering area – Meals ready for immediate consumption to be taken away. Case C-703/19. Judgment of the Court (Eighth Chamber) of 5 December 2024. Modexel – Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira. Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – First paragraph of Article 183 – Rules governing the exercise of the right of deduction – Carrying forward excess VAT – Concept of ‘following period’ – Refund of excess VAT – Cessation of economic activity. Case C-680/23. Judgment of the Court (Fifth Chamber) of 17 May 2018. Dávid Vámos v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Nyíregyházi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 282 to 292 — Special scheme for small enterprises — Exemption scheme — Obligation to opt for the application of the special scheme in the reference calendar year. Case C-566/16. Judgment of the Court (Fifth Chamber) of 9 July 2020. CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice and Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1. Request for a preliminary ruling from the Curtea de Apel Timişoara. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 4 of the first paragraph of Article 288 – Special scheme for small enterprises – Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises – Concept of ‘incidental real estate transaction’ – Letting of immovable property by a natural person who exercises several liberal professions. Case C-716/18. Judgment of the Court (Second Chamber) of 12 September 2024. Belgische Staat / Federale Overheidsdienst Financiën v L BV. Request for a preliminary ruling from the Hof van Beroep te Gent. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of ‘capital goods’ – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion. Case C-243/23. Judgment of the Court (Seventh Chamber) of 8 May 2024. P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Supply of goods or services – In-kind contribution of property – Taxable amount – Consideration – Shares – Nominal value – Issue value. Case C-241/23. Judgment of the Court (First Chamber) of 12 September 2024. Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Törvényszék. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount. Case C-248/23. Judgment of the Court (Ninth Chamber) of 11 June 2020. Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa). Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Services supplied for consideration — Monies paid where customers fail to comply with the contractual tie-in period — Characterisation. Case C-43/19. Judgment of the Court (Eighth Chamber), 17 January 2013. Woningstichting Maasdriel v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Value added tax — Directive 2006/112/EC — Article 135(1)(k), read in conjunction with Article 12(1) and (3) — Land which has not been built on — Building land — Definitions — Demolition work for the purposes of future construction — Exemption from VAT. Case C‑543/11. Judgment of the Court (Seventh Chamber) of 12 September 2018. Siemens Gamesa Renewable Energy România SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Right of deduction — Acquisitions made by a taxpayer declared ‘inactive’ by the tax authorities — Refusal of the right of deduction — Principles of proportionality and neutrality of VAT. Case C-69/17. Judgment of the Court (Eighth Chamber), 19 December 2012. Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Orfey Balgaria EOOD. Reference for a preliminary ruling from the Varhoven administrativen sad. VAT — Directive 2006/112/EC — Articles 63, 65, 73 and 80 — Establishment by natural persons of a building right in favour of a company in exchange for construction services by that company for those persons — Barter contract — VAT on construction services — Chargeable event — When chargeable — Payment on account of the entire consideration — Payment on account — Basis of assessment for a transaction in the event of consideration in the form of goods or services — Direct effect. Case C‑549/11. Judgment of the Court (Fifth Chamber) of 28 February 2018. Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 131 — Article 146(1)(b) — Article 147 — Exemptions on exportation — Article 273 — Legislation of a Member State making the benefit of the exemption subject to the attainment of a minimum level of turnover or the conclusion of an agreement with a person authorised to make VAT refunds to travellers. Case C-307/16. Judgment of the Court (Fourth Chamber) of 19 December 2018. Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Supply of a holiday residence rented from other taxable persons — Additional services — Ancillary or principal services — Reduced rate of tax — Accommodation supplied by a travel agent in his own name. Case C-552/17. A306 A98P2 A308 A309 A310 A307 Judgment of the Court (Second Chamber) of 16 November 2017. Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Article 135(1)(j) — Taxable transactions — Exemption for the supply of buildings — Concept of ‘first occupation’ — Concept of ‘conversion’. Case C-308/16. Judgment of the Court (Eighth Chamber) of 8 October 2020. Finanzamt D v E. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Preparation of expert reports on the level of care and support needs – Taxable person appointed by the medical service of a care and support insurance fund – Bodies recognised as being devoted to social wellbeing. Case C-657/19. Judgment of the Court (Eighth Chamber) of 7 July 2022. Pricoforest SRL v Inspectoratul de Stat pentru Controlul în Transportul Rutier (ISCTR). Request for a preliminary ruling from the Judecătoria Miercurea Ciuc. Reference for a preliminary ruling – Road transport – Social legislation – Regulation (EC) No 561/2006 – Exceptions – Article 13(1)(b) – Notion of ‘a radius of up to 100 kilometres (km) from the base of the undertaking’ – Vehicles effecting carriage within and also outside of that radius. Case C-13/21. 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. Judgment of the Court (Fourth Chamber) of 19 December 2018. Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Harmonisation of tax legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Chargeable event — Special scheme for travel agents — Articles 65 and 308 — Margin obtained by a travel agent — Determination of the margin — Payments on account made before the supply of travel services by the travel agent — Actual cost borne by the travel agent. Case C-422/17. A310 A308 A65 A309 A307 A306 Judgment of the Court (Fifth Chamber) of 17 December 2020. BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bírósá. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned – Article 147 – ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union – Concept – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality – Tax evasion. Case C-656/19. Order of the Court (Tenth Chamber) of 14 April 2021. HR v Finanzamt Wilmersdorf. Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct input VAT – Refusal – Fraud – Supply chain – Refusal of the right to deduct where the taxable person knew or should have known that, by his or her purchase, he or she was participating in a transaction connected to VAT fraud. Case C-108/20. Order of the Court (Seventh Chamber) of 20 March 2014. Gmina Wrocław v Minister Finansów. Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. VAT - Directive 2006/112/EC - Disposal by a municipality of parts of its assets. Case C-72/13. Judgment of the Court (Seventh Chamber) of 13 June 2018. Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Scope — Taxable transactions — Supply of goods for consideration — Transfer by a public limited company of a building to a shareholder as the counterpart to the buy-back of its shares. Case C-421/17. Judgment of the Court (Sixth Chamber) of 20 January 2021. Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov v LN. Request for a preliminary ruling from the Curtea de Apel Alba Iulia. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2 – Article 9 – Concepts of ‘economic activity’ and ‘taxable person’ – Transactions which seek to obtain income from goods on a continuing basis – Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings – Simple exercise of the right of ownership by its holder. Case C-655/19. Judgment of the Court (Fifth Chamber) of 16 October 2019. Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC– Articles 167 and 168 — Right to deduct VAT — Refusal — Fraud — Taking of evidence — Principle of respect for the rights of the defence — Right to be heard — Access to the file — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial review — Principle of equality of arms — Inter partes principle — National legislation or practice according to which, when checking the right to deduct VAT exercised by a taxable person, the tax authorities are bound by the findings of fact and the legal classifications which they have made in the context of related administrative procedures to which that taxable person was not a party. Case C-189/18. Judgment of the Court (Fifth Chamber) of 7 April 2022. Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company. Case C-333/20. Judgment of the Court (First Chamber) of 27 October 2011. Inter-Mark Group sp. z o.o. sp. komandytowa v Minister Finansów. Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Poznaniu - Poland. VAT - Directive 2006/112/EC - Articles 52(a) and 56(1)(b) and (g) - Place of taxable transactions - Place of supply for tax purposes - Design, hiring out and assembly of fair stands. Case C-530/09. Judgment of the Court (Seventh Chamber) of 25 November 2021. Amper Metal Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Veszprémi Törvényszék. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2 – Transaction subject to VAT – Concept – Article 168(a), and Article 176 – Right to deduct input VAT – Refusal – Advertising services categorised as excessively expensive and not beneficial by the tax authority – Lack of turnover generated by the taxable person. Case C-334/20. Judgment of the Court (Ninth Chamber) of 18 May 2017. UAB „Litdana“ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Margin scheme — Conditions under which it is applicable — Refusal by the national tax authorities to grant a taxable person the right to apply the margin scheme — References on the invoices relating both to the application of the margin scheme by the supplier and to exemption from VAT — Margin scheme not applied by the supplier to the supply — Indications giving grounds for suspecting an infringement or fraud in the supply. Case C-624/15. Judgment of the Court (First Chamber) of 10 June 2010. Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Article 135(1)(i) - Exemption of betting, lotteries and other forms of gambling - Conditions and limitations - Discretionary power of the Member States. Case C-58/09. Judgment of the Court (Seventh Chamber) of 12 September 2024. „NARE-BG“ ЕООD v Direktor na direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad - Varna. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT. Case C-429/23. Judgment of the Court (Third Chamber) of 3 September 2015. Asparuhovo Lake Investment Company OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad - Varna. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 24(1), 25(b), 62(2), 63 and 64(1) — Meaning of ‘supply of services’ — Subscription contract for the supply of consulting services — Chargeable event — Need for proof of the actual supply of services — Chargeability of the tax. Case C-463/14. Judgment of the Court (First Chamber) of 12 September 2024. Casino de Spa SA and Others v État belge (SPF Finances). Request for a preliminary ruling from the Tribunal de première instance de Liège. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages. Case C-741/22. Judgment of the Court (Seventh Chamber) of 8 September 2022. Finanzamt R v W-GmbH. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1), Article 9(1), Article 167 and Article 168(a) – Deduction of input tax – Definition of ‘taxable person’ – Holding company – Expenditure linked to a shareholder contribution in kind to its subsidiaries – No contribution of expenditure to the general costs – Subsidiaries’ activities largely tax-exempt. Case C-98/21. Judgment of the Court (Eighth Chamber) of 15 May 2019. Vega International Car Transport and Logistic – Trading GmbH v Dyrektor Izby Skarbowej w Warszawie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(b) — Supply of goods — Exemptions for other activities — Granting and negotiation of credit — Fuel cards. Case C-235/18. Judgment of the Court (First Chamber) of 12 September 2024. Chaudfontaine Loisirs SA v État belge, représenté par le Ministre des Finances. Request for a preliminary ruling from the Tribunal de première instance de Liège. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment. Case C-73/23. Judgment of the Court (First Chamber) of 13 January 2022. Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction – Not included – Concept of VAT ‘due or paid’. Case C-156/20. Judgment of the Court (First Chamber) of 4 May 2023. MV - 98 v Nachalnik na otdel & xd; 'Operativni deynosti' – Sofia v Glavna direktsia 'Fiskalen kontrol' pri Tsentralno upravlenie na Natsionalna agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad - Blagoevgrad. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Failure to issue a fiscal cash register receipt – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Cumulation of administrative penalties of a criminal nature for the same act – Article 49(3) – Proportionality of penalties – Article 47 – Right to an effective remedy – Scope of judicial review relating to the provisional enforcement of a penalty. Case C-97/21. Judgment of the Court (Third Chamber), 11 September 2014. K Oy. Request for a preliminary ruling from the Korkein hallinto-oikeus. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, point 6 — Reduced rate of VAT applicable only to books printed on paper — Books published on physical supports other than paper subject to the standard rate of VAT — Fiscal neutrality. Case C‑219/13. Judgment of the Court (Tenth Chamber) of 9 December 2021. Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct input tax – Material conditions governing the right of deduction – Supplier’s status as taxable person – Burden of proof – Refusal of the right of deduction where the true supplier has not been identified – Conditions. Case C-154/20. Judgment of the Court (Fourth Chamber) of 16 September 2021. Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP. Request for a preliminary ruling from the Administrativen sad Sofia-grad. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Article 2(1)(c) – Supply of services for consideration – Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers – Article 168 – Right of deduction – Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT. Case C-21/20. Order of the Court (Ninth Chamber) of 25 June 2024. Direcţia Generală Regională a Finanţelor Publice Iaşi and Direcţia Generală Regională a Finanţelor Publice Iaşi - Administraţia Judeţeană a Finanţelor Publice Bacău - Activitatea de Inspecţie Fiscală v S.C. Dragoram Tour S.R.L. Request for a preliminary ruling from the Curtea de Apel Bacău. Case C-763/23. Order of the Court (Tenth Chamber) of 3 September 2020. Crewprint Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Principles of fiscal neutrality, of effectiveness and of proportionality – Right to VAT deduction – Refusal – Fraud – Proof – Chain of subcontractors. Case C-611/19. Judgment of the Court (First Chamber) of 14 September 2017. Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia v „Iberdrola Inmobiliaria Real Estate Investments“ EOOD. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 26(1)(b) and Articles 168 and 176 — Deduction of input tax — Services relating to construction or improvement of a property belonging to a third party — Use of services by the third party and by the taxable person — Service supplied free of charge to the third party — Entry of costs incurred for services carried out in the accounts as part of the taxable person’s general costs — Determination of the existence of a direct and immediate link with the economic activity of the taxable person. Case C-132/16. Judgment of the Court (Fourth Chamber) of 3 September 2015. UAB "Fast Bunkering Klaipėda“" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės. Reference for a preliminary ruling — Taxation — Value Added Tax (VAT) — Directive 2006/112/EC — Article 148(a) — Supply of goods — Definition — Exemption — Supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas — Supplies to intermediaries acting in their own name. Case C-526/13. Judgment of the Court (Second Chamber) of 8 December 2016. Criminal proceedings against A and B. Request for a preliminary ruling from the Bundesgerichtshof. Reference for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 56 — Place where services are supplied — Concept of ‘similar rights’ — Transfer of greenhouse gas emission allowances. Case C-453/15. Order of the Court (Tenth Chamber) of 3 September 2020. Vikingo Fővállalkozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Articles 168, 178, 220 and 226 – Principles of fiscal neutrality, of effectiveness and of proportionality – Right to deduct VAT – Refusal – Conditions for the existence of a supply of goods – Evasion – Proof – Penalty – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective judicial remedy. Case C-610/19. Judgment of the Court (Ninth Chamber) of 4 May 2023. 'Balgarska telekomunikatsionna kompania' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 185 – Adjustment of deductions of input VAT – Goods written off – Subsequent sale as waste – Destruction or disposal duly proved or confirmed. Case C-127/22. Judgment of the Court (Ninth Chamber) of 13 June 2024. C SPRL v contreAdministrația Județeană a Finanțelor Publice (AJFP) Cluj and Direcția Generală Regională a Finanțelor Publice (DGRFP) Cluj-Napoca. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 64(1) and (2) – Applicability – Services of court-appointed administrators and liquidators – Continuous supply of services – Article 168(a) – Deduction of input VAT – Expenditure relating to the right to use a trade name – Rights of the defence – Right to be heard. Case C-696/22. Judgment of the Court (Seventh Chamber) of 11 May 2023. MOMTRADE RUSE LTD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(g) – Exemption for the supply of services closely linked to welfare and social security work, by bodies recognised by the Member State concerned as being devoted to social wellbeing – Supply of services provided to a non-taxable person in a Member State other than that in which the supplier is established – Assessment of the nature of the services and the condition of being a body recognised as being devoted to social wellbeing – Determination of the relevant national law – Concept of ‘Member State concerned’. Case C-620/21. Judgment of the Court (Third Chamber) of 12 October 2017. Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’. Case C-262/16. Judgment of the Court (First Chamber) of 22 February 2018. T-2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (sedaj v stečaju) 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 — Articles 184 and 185 — Adjustment of the deduction of input tax paid — Change in the factors used to determine the amount to be deducted — Notion of ‘transactions remaining totally or partially unpaid’ — Effect of a decision approving an arrangement with creditors having the force of res judicata. Case C-396/16. Judgment of the Court (Fifth Chamber) of 11 November 2021. Ferimet SL v Administración General del Estado. Request for a preliminary ruling from the Tribunal Supremo. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Article 199 – Reverse charge procedure – Principle of fiscal neutrality – Material conditions governing the right to deduct – Supplier’s status as taxable person – Burden of proof – Fraud – Abusive practice – Invoice referring to a fictitious supplier. Case C-281/20. Joined Cases C-606/12 and C-607/12: Judgment of the Court (Seventh Chamber) of 6 March 2014 (requests for a preliminary ruling from the Commissione tributaria provinciale Genova (Italy)) — DresserRand SA v Agenzia delle Entrate Direzione Provinciale Ufficio Controlli (Request for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 17(2)(f) — Condition relating to the return of goods to the Member State from which they were initially dispatched or transported) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 17 P2PTF) Judgment of the Court (Fifth Chamber) of 7 May 2020. Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Supply of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Taxable person for VAT purposes — Subsidiary of a company of a non-Member State located in a Member State. Case C-547/18. Judgment of the Court (Second Chamber) of 2 July 2015. NLB Leasing d.o.o. v Republika Slovenija. Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije. Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Supply of goods or services — Lease agreement — Return of immovable property that is the subject-matter of a lease agreement to the lessor — Concept of ‘cancellation, refusal or total or partial non-payment’ — Lessor’s right to a reduction of the taxable amount — Double taxation — Separate supplies — Principle of fiscal neutrality. Case C-209/14. Judgment of the Court (Eighth Chamber) of 11 January 2024. Autoridade Tributária e Aduaneira v HPA – Construções SA. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Annex IV – Point 2 – Temporary provisions for particular labour-intensive services – Reduced rate of VAT applicable to the renovation and repairing of private dwellings – Definition of ‘private dwellings’. Case C-433/22. Judgment of the Court (First Chamber) of 28 April 2022. Skatteverket v DSAB Destination Stockholm AB. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax – Article 30a(1) – Concept of ‘voucher’ – Article 30a(3) – Concept of ‘“multi-purpose” voucher’ – Sale of a card entitling the cardholder to a number of tourist services for a limited period. Case C-637/20. Judgment of the Court (Fourth Chamber) of 13 July 2017. London Borough of Ealing v Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions of supplies of services closely linked to sport — Article 133 — Exclusion of the exemption in the event of a risk of distortion of competition to the disadvantage of commercial enterprises subject to VAT — Services supplied by non-profit making organisations governed by public law. Case C-633/15. Judgment of the Court (Third Chamber) of 15 April 2021. EQ v Administration de l'Enregistrement, des Domaines et de la TVA. Request for a preliminary ruling from the Tribunal d'arrondissement. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing. Case C-846/19. Judgment of the Court (Second Chamber) of 17 October 2019. Paulo Nascimento Consulting - Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(b) and (d) — Transactions relating to the granting, negotiation and management of credit — Transactions concerning debts, with the exception of the recovery of debt — Assignment for consideration, to a third party, of a position held in enforcement proceedings for recovery of a debt recognised by a judgment. Case C-692/17. Judgment of the Court (Second Chamber) of 21 November 2013. Dixons Retail plc v Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom. Directive 2006/112/EC - Value added tax - Supply of goods - Concept - Fraudulent use of a bank card. Case C-494/12. Judgment of the Court (Tenth Chamber) of 11 April 2019. PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Right to deduct value added tax (VAT) paid as input tax — Article 199(1)(a) — Reverse charge procedure — Undue payment of the tax by the recipient of services to the suppliers on the basis of an invoice drawn up incorrectly according to the rules on ordinary taxation — Tax authority’s decision holding that the recipient of services has an outstanding tax liability and refusing a claim for deduction — No examination by the tax authority of the possibility of reimbursement of the tax. Case C-691/17. Judgment of the Court (Fourth Chamber) of 15 September 2016. Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 178(a) — Right of deduction — Conditions of exercise — Article 226(6) and (7) — Details required in invoices — Extent and nature of the services rendered — Date on which the supply of services is made. Case C-516/14. A226PT6 A226PT7 A178LA A226 Judgment of the Court (Seventh Chamber) of 25 February 2021. Novo Banco SA v Junta de Andalucía. Request for a preliminary ruling from the Tribunal Supremo. Reference for a preliminary ruling – Freedom of establishment Free movement of capital – Taxation Tax on customer deposits held by credit institutions – Tax deductions granted solely to institutions with their registered office or agencies in the territory of the Autonomous Community of Andalusia – Tax deductions granted solely for investments in projects carried out in that Autonomous Community – Common system of value added tax (VAT) Directive 2006/112/EC Article 401 Prohibition against levying other national taxes characterised as turnover taxes Concept of ‘turnover tax’ Essential characteristics of VAT None. Case C-712/19. Judgment of the Court (Fifth Chamber) of 19 December 2013. Commissioners for Her Majesty's Revenue and Customs v Bridport and West Dorset Golf Club Limited. Reference for a preliminary ruling: Upper Tribunal (Tax and Chancery Chamber) - United Kingdom. Taxation - VAT - Directive 2006/112/EC - Exemptions - Article 132(1)(m) - Supply of services closely linked to sport - Access to a golf course - Payment of golf club access charge (‘green fee’) by visiting non-members - Exclusion from the exemption - Article 133(d) - Article 134(b) - Additional income. Case C-495/12. Judgment of the Court (Seventh Chamber), 4 October 2012. PIGI — Pavleta Dimova ET v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Reference for a preliminary ruling from the Administrativen sad — Varna. Taxation — VAT — Directive 2006/112/EC — Right to deduction — Adjustment — Theft of goods. Case C‑550/11. Judgment of the Court (Sixth Chamber), 25 October 2012. Maria Kozak v Dyrektor Izby Skarbowej w Lublinie. Reference for a preliminary ruling from the Naczelny Sąd Administracyjny. VAT – Directive 2006/112/EC – Articles 306 to 310 – Special scheme for travel agents – Transport services carried out by travel agents acting in their own name – Concept of single service – Article 98 – Reduced VAT rate. Case C‑557/11. Judgment of the Court (First Chamber), 7 March 2013. Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs. Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber). Value added tax — Directive 77/388/EEC — Exemption of the management of special investment funds — Scope — Occupational retirement pension schemes. Case C‑424/11. Judgment of the Court (Tenth Chamber) of 21 September 2017. SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti. Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie. Reference for a preliminary ruling — Value added tax (VAT) — Eighth Directive 79/1072/EEC — Directive 2006/112/EC — Taxable person residing in another Member State — Refund of VAT charged on imported goods — Conditions — Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities — Serious risk of non-completion of the transaction that justified the importation. Case C-441/16. Judgment of the General Court (Ninth Chamber) of 12 October 2017. Moravia Consulting spol. s r. o. v European Union Intellectual Property Office. EU trade mark — Opposition proceedings — Application for EU word mark SDC‑444S — Earlier non-registered national word mark SDC‑444S — Relative ground for refusal — Article 8(4) of Regulation (EC) No 207/2009 (now Article 8(4) of Regulation (EU) 2017/1001) — Evidence establishing the content of national law — Rule 19(2)(d) of Regulation (EC) No 2868/95 (now Article 7(2)(d) of Delegated Regulation (EU) 2017/1430) — Production of evidence for the first time before the Board of Appeal — Discretion of the Board of Appeal — Article 76(2) of Regulation No 207/2009 (now Article 95(2) of Regulation (EU) 2017/1001). Case T-318/16. Judgment of the Court (Fourth Chamber) of 15 September 2016. Senatex GmbH v Finanzamt Hannover-Nord. Request for a preliminary ruling from the Niedersächsisches Finanzgericht. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 167, Article 178(a), Article 179 and Article 226(3) — Deduction of input tax — Invoices not showing a tax number or VAT identification number — Legislation of a Member State excluding the ex tunc correction of an invoice. Case C-518/14. Judgment of the Court (Second Chamber), 16 February 2012. Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Reference for a preliminary ruling from the Administrativen sad Varna. VAT — Directive 2006/112/EC — Articles 168 and 176 — Right of deduction — Condition relating to use of goods and services for the purposes of taxed transactions — Origin of the right to deduct — Motor vehicle leasing contract — Financial leasing contract — Vehicle used by employer to transport free of charge an employee between his home and his workplace. Case C‑118/11. Judgment of the Court (Seventh Chamber) of 6 October 2021. Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Törvényszék. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount where the price was reduced after the supply took place – Payment made by a pharmaceutical company to the State health insurance agency – Article 273 – Administrative obligations imposed by national legislation for the exercise of the right to reduction – Principles of fiscal neutrality and proportionality. Case C-717/19. Judgment of the Court (First Chamber) of 3 July 2019. 'UniCredit Leasing' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP). Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Common system of value added tax (VAT) – Taxable amount – Reduction – Principle of fiscal neutrality – Lease finance agreement terminated for failure to make monthly payments – Notice of adjustment – Scope – Taxable transactions – Supply of goods for consideration – Payment of ‘compensation’ for termination up to expiry of the agreement – Jurisdiction of the Court. Case C-242/18. Judgment of the Court (Seventh Chamber) of 13 October 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. Judgment of the Court (Tenth Chamber) of 13 February 2019. Human Operator Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Zalaegerszegi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Deduction of VAT — Determination of the taxable person liable for VAT — Retroactive application of a derogating measure — Principle of legal certainty. Case C-434/17. Judgment of the Court (Fourth Chamber) of 26 October 2017. The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs. Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber). Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for supplies of services closely linked to sport — Definition of ‘sport’ — Activity characterised by a physical element — Duplicate bridge. Case C-90/16. Order of the Court (Fifth Chamber) of 9 January 2023. A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., 'f.a.', v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Törvényszék. Reference for a preliminary ruling – Article 99 of the Rules of Procedure – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 178 – Right to deduct input VAT – Fraud – Proof – Duty of care of the taxable person – Consideration of an infringement of the national provisions governing the supply of services at issue. Case C-289/22. Judgment of the Court (Second Chamber) of 8 May 2019. Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person carrying out both economic and non-economic activities — Goods and services acquired for the purpose of carrying out both transactions subject to VAT and transactions not subject to VAT — Lack of apportionment criteria in national legislation — Principle of fiscal legality. Case C-566/17. Judgment of the Court (First Chamber) of 28 October 2021. Finanzamt B v X-Beteiligungsgesellschaft mbH. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Article 63 – Chargeability of VAT – Article 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Article 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’. Case C-324/20. Judgment of the Court (Second Chamber) of 12 May 2021. CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH. Request for a preliminary ruling from the Verwaltungsgerichtshof. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest – No national rule – Principle of fiscal neutrality – Direct effect of provisions of EU law – Principle that national law must be interpreted in conformity with EU law. Case C-844/19. Judgment of the Court (Seventh Chamber) of 13 October 2022. HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Törvényszék. Request for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer VAT improperly paid – Principles of effectiveness, tax neutrality and non-discrimination. Case C-397/21. Judgment of the Court (Seventh Chamber) of 21 March 2024. Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Provision of recreational services and services to improve physical fitness – Sale of passes giving access to services whose existence is evidenced by a cash register and by cash register receipts – Taxable amount – Error in the tax rate – Principle of fiscal neutrality – Adjustment of the tax debt as a result of a change in the taxable amount – National practice that does not permit, in the absence of an invoice, a correction of the VAT and a refund of the overpaid VAT – No risk of loss of tax revenue – Plea of unjust enrichment. Case C-606/22. Judgment of the Court (Third Chamber) of 6 October 2022. Criminal proceedings against HV. Request for a preliminary ruling from the Sofiyski gradski sad. Reference for a preliminary ruling – Common transport policy – Directive 2006/126/EC – Article 11(2) and (4) – Suspension of the right to drive a motor vehicle – Driving licence issued by the Member State of normal residence in exchange for a driving licence issued by another Member State – Refusal by the first Member State to enforce a decision suspending the right to drive adopted by the second Member State – Obligation for the second Member State not to recognise, in its territory, the validity of the driving licence that has been suspended. Case C-266/21. Judgment of the Court (Seventh Chamber) of 8 February 2024. Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality. Case C-733/22. Judgment of the Court (Ninth Chamber) of 12 February 2015. Surgicare - Unidades de Saúde SA v Fazenda Pública. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Transactions constituting an abusive practice — National tax law — Special national procedure where the existence of abusive practices is suspected in the field of taxation — Principles of effectiveness and equivalence. Case C-662/13. Judgment of the Court (Second Chamber) of 13 June 2019. IO v Inspecteur van de rijksbelastingdienst. Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch. Request for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 9 and 10 — Taxable person — Economic activity carried out ‘independently’ — Definition — Activity as a member of the Supervisory Board of a foundation. Case C-420/18. Case C-270/09: Judgment of the Court (First Chamber) of 16 December 2010 (reference for a preliminary ruling from the Court of Session (Scotland), Edinburgh — United Kingdom) — MacDonald Resorts Limited v The Commissioners for Her Majesty’s Revenue & Customs (VAT — Sixth Directive 77/388/EEC — Exemptions — Article 13(B)(b) — Letting of immovable property — Sale of contractual rights convertible into usage rights for timeshare holiday accommodation) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 135 1.L Judgment of the Court (Ninth Chamber) of 21 February 2018. Kreuzmayr GmbH v Finanzamt Linz. Request for a preliminary ruling from the Bundesfinanzgericht. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Successive supplies relating to the same goods — Place of the second supply — Information provided by the first supplier — VAT identification number — Right to deduct — Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct. Case C-628/16. Judgment of the Court (First Chamber) of 8 October 2020. United Biscuits (Pensions Trustees) Limited and United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemption of insurance transactions – Supply of pension fund management services to trustees by investment fund managers – Exclusion of any risk indemnity – Occupational pension scheme – National tax practice – Exercise of an insurance activity – Authorised entities – Entities not holding such authorisation – Concept of ‘insurance transactions’. Case C-235/19. Judgment of the Court (Ninth Chamber) of 26 April 2018. Zabrus Siret SRL v Direcţia Generală Regională a Finanţelor Publice Iaşi - Administraţia Judeţeană a Finanţelor Publice Suceava. Request for a preliminary ruling from the Curtea de Apel Suceava. Reference for a preliminary ruling — Taxation — Directive 2006/112/EC — Common system of value added tax (VAT) — Deduction of input tax — Right to a refund of VAT — Transactions relating to a tax period that has already been the subject of a tax inspection which has concluded — National legislation — Possibility for the taxable person to correct tax returns which have already been covered by a tax inspection — Precluded — Principle of effectiveness — Fiscal neutrality — Legal certainty. Case C-81/17. A180 A168 A179 A167 A1182 Judgment of the Court (Fifth Chamber) of 24 February 2022. SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca. Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie. Case C-582/20. Judgment of the Court (Seventh Chamber) of 30 March 2023. Dyrektor Krajowej Informacji Skarbowej v Gmina L. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that – Reimbursement of the municipality by a subsidy from the competent provincial authority of 40% to 100% of the costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities. Case C-616/21. Judgment of the Court (First Chamber) of 8 May 2019. Staatssecretaris van Financiën v L.W. Geelen. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 9(2)(c) and (e) — Directive 2006/112/EC — Article 52(a) — Article 56(1)(k) — Supply of services — Place of taxable transactions — Reference for tax purposes — Live interactive erotic webcam sessions — Entertainment activity — Definition — Place where the services are physically carried out. Case C-568/17. Judgment of the Court (Fifth Chamber) of 17 October 2024. Skatteverket v Digital Charging Solutions GmbH. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 14 and 15 – Electric vehicle charging – Charging using devices provided by a company and allowing access to a network of charging points operated by different operators – Classification of the transaction for VAT purposes – ‘Supply of goods’ – Transfer made under commission contracts. Case C-60/23. Judgment of the Court (Ninth Chamber) of 28 May 2020. World Comm Trading Gfz SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală Regională a Finanţelor Publice Ploieşti. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Articles 184 to 186 – Principle of neutrality of VAT – Adjustment of initial deduction – Discounts on intra-Community and domestic supplies of goods. Case C-684/18. Judgment of the Court (Seventh Chamber) of 30 March 2023. Gmina O. v Dyrektor Krajowej Informacji Skarbowej. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) and (c) – Supply of goods and services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems – Their contribution amounting to 25% of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner – Reimbursement of the municipality by a subsidy from the competent provincial authority of 75% of the subsidisable costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities. Case C-612/21. Judgment of the Court (First Chamber), 13 June 2013. Galin Kostov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad Varna. Common system of value added tax — Directive 2006/112/EC — Article 9(1) — Concept of ‘taxable person’ — Natural person — Taxable supply of a service — Occasional supply — Unconnected with a registered professional activity subject to VAT — Self-employed bailiff. Case C‑62/12. Judgment of the Court (Seventh Chamber) of 28 July 2016. Criminal proceedings against Giuseppe Astone. Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167, 168, 178 to 182, 193, 206, 242, 244, 250, 252 and 273 — Right to deduct VAT — Substantive requirements — Formal requirements — Limitation period — National provisions excluding the right to deduct where there is a failure to comply with the formal requirements — Tax evasion. Case C-332/15. A252 A179 A178 A180 A179L1 A167 A242 A273 A206 A250 A244 A182 A193 A168 Judgment of the Court (Fifth Chamber) of 12 May 2016. Gemeente Borsele v Staatssecretaris van Financiën and Staatssecretaris van Financiën v Gemeente Borsele. Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Articles 2(1)(c) and 9(1) — Taxable persons — Economic activities — Definition — Transport of schoolchildren. Case C-520/14. Order of the Court (Seventh Chamber) of 29 April 2020. Ramada Storax SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Taxable amount — Reduction — Non-payment — Insolvency of the debtor residing outside the country — Ruling by a court of another Member State declaring debts claimed irrecoverable — Principles of fiscal neutrality and proportionality. Case C-756/19. Judgment of the Court (First Chamber) of 4 September 2019. Skatteministeriet v KPC Herning. Request for a preliminary ruling from the Vestre Landsret. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Sale of land on which a building is located at the time of supply — Classification — Articles 12 and 135 — Concept of ‘building land’ — Concept of ‘building’ — Assessment of the economic and commercial reality — Evaluation of objective evidence — Intention of the parties. Case C-71/18. A12P2 A12P1LA A135P1LJ A12P1LB A135P1LK A12P3 Judgment of the Court (Fourth Chamber) of 19 April 2018. Firma Hans Bühler KG v Finanzamt de Graz-Stadt. Request for a preliminary ruling from the Verwaltungsgerichtshof. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Place of intra-Community acquisition — Article 42 — Intra-Community acquisition of goods that are the object of a subsequent supply — Article 141 — Exemption — Triangular transaction — Simplification measures — Article 265 — Correction of recapitulative statement. Case C-580/16. A42 A41L1 A141LC A263 A265 Order of the Court (Eighth Chamber) of 8 October 2020. Finančné riaditeľstvo Slovenskej republiky v Weindel Logistik Service SR spol. s r.o. Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky. Case C-621/19. Judgment of the Court (Fifth Chamber) of 26 October 2023. BM v Gebühren Info Service GmbH (GIS). Request for a preliminary ruling from the Verwaltungsgerichtshof. 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 – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope. Case C-249/22. Judgment of the Court (Third Chamber), 29 November 2012. SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Administraţia Finanţelor Publice Bucureşti Sector 1. Reference for a preliminary ruling from the Curtea de Apel Bucureşti. Directive 2006/112/EC — Value added tax — Articles 167, 168 and 185 — Right of deduction — Adjustment of deductions — Acquisition of land and buildings constructed on that land, with a view to demolishing the buildings and carrying out a construction project on the land. Case C‑257/11. Order of the Court (Tenth Chamber) of 16 May 2013. Hardimpex Kft, in liquidation v Nemzeti Adó- és Vámhivatal Kiemelt Ügyek és Adózók Adó Főigazgatósága. Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Right to deduction — Refusal — Suspicious transactions — Fraud committed at an earlier point — Burden of proof. Case C‑444/12. Order of the Court (Seventh Chamber) of 14 March 2024. Elite Games SRL v Administraţia Judeţeană a Finanţelor Publice Vaslui and Direcţia Generală Regională a Finanţelor Publice Iaşi. Request for a preliminary ruling from the Curtea de Apel Iaşi. Case C-576/23. Judgment of the Court (Ninth Chamber) of 18 April 2024. M-GbR v Finanzamt O. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 30a and 30b – Vouchers supplied electronically – Single-purpose and multi-purpose vouchers – Prepaid cards or voucher codes for the purchase of digital content, with a ‘country’ identifier making the digital content in question accessible only in the Member State in question. Case C-68/23. Judgment of the Court (First Chamber) of 4 October 2017. Agenzia delle Entrate v Federal Express Europe Inc. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Directive 2006/112/EC — Exemption from VAT — Article 86(1)(b) and Article 144 — Relief from import duties for goods of negligible value or of a non-commercial character — Exemption of the supply of services relating to the importation of goods — National legislation levying VAT on the transport costs of documents and goods of negligible value despite their being ancillary to non-taxable goods. Case C-273/16. Judgment of the Court (First Chamber) of 2 July 2020. Blackrock Investment Management (UK) Limited v Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(g) — Exemption of transactions for the management of special investment funds — Single supply used for the management of special investment funds and for other funds. Case C-231/19. Judgment of the Court (Seventh Chamber) of 9 September 2021. Phantasialand v Finanzamt Brühl. Request for a preliminary ruling from the Finanzgericht Köln. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 7 – Admission to amusement parks and fairs – Principle of fiscal neutrality – Services provided through activities carried on as static or mobile fairground entertainers – Similarity – Context – Point of view of the average consumer – Expert opinion. Case C-406/20. Judgment of the Court (Seventh Chamber) of 28 July 2011. Lidl & Companhia v Fazenda Pública. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Taxation - Directive 2006/112/EC - VAT - Taxable amount - Tax payable on the manufacture, assembly, admission or import of vehicles. Case C-106/10. Judgment of the Court (Seventh Chamber) of 28 February 2018. Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Value added tax — TVA Directive — Exemption of the leasing and letting of immovable property — Right of option available to taxpayers — Implementation by the Member States — Deduction of input tax — Use for the purposes of the taxable person’s taxed transactions — Adjustment of the initial deduction — Not permissible. Case C-672/16. Judgment of the Court (Third Chamber) of 12 May 2011. Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP. Reference for a preliminary ruling: Administrativen sad Sofia-grad - Bulgaria. Reference for a preliminary ruling - VAT - Directives 77/388/EEC and 2006/112/EC - Refund - Time-limit - Interest - Set-off - Principles of fiscal neutrality and proportionality - Protection of legitimate expectations. Case C-107/10. Judgment of the Court (Fifth Chamber) of 8 December 2016. Stock ’94 Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága. Request for a preliminary ruling from the Kúria. Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Integrated cooperation — Grant of financing and supplies of current assets necessary for agricultural production — Single, complex supply — Distinct and independent supplies — Ancillary supply and principal supply. Case C-208/15. Judgment of the Court (First Chamber), 27 June 2013. Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp. z o.o. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. VAT — Directive 2006/112/EC — Articles 44 and 47 — Place where taxable transactions are deemed to be carried out — Place of supply for tax purposes — Concept of ‘supply of services connected with immovable property’ — Complex cross-border service relating to the storage of goods. Case C‑155/12. Judgment of the Court (Second Chamber) of 19 October 2017. SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud. Request for a preliminary ruling from the Curtea de Apel Cluj. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures — Fight against tax evasion and tax avoidance — Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities — Risk of tax evasion — Refusal of the right to deduct — Proportionality — Refusal to take into account evidence of the absence of tax evasion or tax losses — Limitation of the temporal effects of the judgment to be delivered — No limitation. Case C-101/16. Judgment of the Court (Fifth Chamber), 9 October 2014. Traum EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad Varna. Reference for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 138(1) — Exemptions for intra-Community transactions — Purchaser not registered for VAT purposes — Whether the vendor is required to establish the authenticity of the signature of the purchaser or his representative — Principles of proportionality, legal certainty and protection of legitimate expectations — Direct effect. Case C‑492/13. Judgment of the Court (Third Chamber) of 21 December 2023. TP v Administration de l'enregistrement, des domaines et de la TVA. Request for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company. Case C-288/22. Judgment of the Court (Third Chamber) of 20 June 2019. Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili. 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 — Article 148(a) and (c) — Exemptions related to international transport — Supply of offshore jackup drilling rigs — Concept of ‘vessels used for navigation on the high seas’ — Scope. Case C-291/18. Judgment of the Court (Fourth Chamber) of 29 November 2018. Harry Mensing v Finanzamt Hamm. Request for a preliminary ruling from the Finanzgericht Münster. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Article 316 — Article 322 — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by the creator or his successors in title — Intra-Community transactions — National tax authorities’ refusal to grant a taxable person the right to opt for application of the margin scheme — Conditions under which applicable — Right to deduct input tax — Works of art, collector’s items and antiques. Case C-264/17. Judgment of the Court (Sixth Chamber) of 9 November 2017. AZ v Minister Finansów. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Discretion of the Member States to apply a reduced rate to certain supplies of goods and services — Annexe III, point 1 — Foodstuffs — Pastry goods and cakes — Best-before date or use-by date — Principle of fiscal neutrality. Case C-499/16. Judgment of the Court (Second Chamber) of 7 April 2022. I GmbH v Finanzamt H. Request for a preliminary ruling from the Niedersächsisches Finanzgericht. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions. Case C-228/20. Judgment of the Court (Seventh Chamber) of 12 April 2018. Biosafe - Indústria de Reciclagens SA v Flexipiso - Pavimentos SA. Request for a preliminary ruling from the Supremo Tribunal de Justiça. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 63, 167, 168, 178 to 180, 182 and 219 — Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run. Case C-8/17. A178 A180 A182 A63 A179 A219 A168 A167 Judgment of the Court (Third Chamber), 21 June 2012. Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (C-80/11) and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-142/11). References for a preliminary ruling from the Baranya Megyei Bíróság and the Jász-Nagykun-Szolnok Megyei Bíróság. Taxation — VAT — Sixth Directive — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures to combat fraud — Practice of the national tax authorities — Refusal of the right to deduct in the event of improper conduct on the part of the issuer of the invoice relating to the goods or services in respect of which the exercise of that right is sought — Burden of proof — Obligation of the taxable person to satisfy himself as to the propriety of the conduct of the issuer of that invoice and to provide proof thereof. Joined Cases C-80/11 and C-142/11. A273 A226 A168LA A167 A178LA A220PT1 Case C-554/07: Judgment of the Court (Third Chamber) of 16 July 2009 — Commission of the European Communities v Ireland (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Articles 2, 9 and 13 — Economic activity in which the State, local authorities and other bodies governed by public law engage — Exemption) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 9 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2 Order of the Court (Eighth Chamber) of 21 March 2013. Sani treyd EOOD v Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Article 99 of the Rules of Procedure — VAT — Directive 2006/112/EC — Articles 62, 63, 65, 73 and 80 — Establishment of a building right by natural persons who are neither taxable persons nor persons liable for payment in favour of a company in exchange for the construction of immovable property by that company for those natural persons — Barter contract — VAT on supplies relating to the construction of the immovable property — Chargeable event — When chargeable — Payment on account of the entire consideration — Payment on account — Basis of assessment in the event of consideration in the form of goods or services. Case C‑153/12. Judgment of the Court (Eighth Chamber), 13 March 2014. Jetair NV and BTW-eenheid BTWE Travel4you v FOD Financiën. Request for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge. VAT — Special scheme for travel agents — Transactions carried out outside the European Union — Sixth Council Directive 77/388/EEC — Article 28(3) — Directive 2006/112/EC — Article 370 — ‘Standstill’ clauses — Amendment of national legislation during the transposition period. Case C‑599/12. Judgment of the Court (First Chamber) of 26 March 2015. Marian Macikowski v Dyrektor Izby Skarbowej w Gdańsku. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Common system of value added tax — Principles of proportionality and fiscal neutrality — Taxation of a supply of immovable property in a procedure for compulsory sale by auction — National legislation requiring the court enforcement officer executing such a sale to calculate and pay VAT on the transaction — Payment of the purchase price to the competent court and need for the VAT to be paid to be transferred by that court to the court enforcement officer — Liability for damages and criminal liability of the court enforcement officer for non-payment of VAT — Difference between the general statutory time-limit for the payment of VAT by a taxable person and the time-limit imposed on the court enforcement officer — Impossibility of deducting the input VAT paid. Case C-499/13. A252 A193 A09P1 A199P1LG A250 A206 Judgment of the Court (Fifth Chamber) of 9 September 2021. G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States. Case C-855/19. Judgment of the Court (Eighth Chamber) of 18 November 2021. Promexor Trade Srl v Direcţia Generală a Finanţelor Publice Cluj – Administraţia Judeţeană a Finanţelor Publice Bihor. Request for a preliminary ruling from the Judecătoria Oradea. Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Revocation of the VAT identification of a taxable person – Refusal of the right of deduction – Formal requirements. Case C-358/20. Judgment of the Court (Fifth Chamber) of 2 September 2021. Sisal SpA and Others v Agenzia delle Dogane e dei Monopoli and Ministero dell'Economia e delle Finanze. Requests for a preliminary ruling from the Consiglio di Stato. Reference for a preliminary ruling – Articles 49 and 56 TFEU – Freedom to provide services – Restrictions – Directive 2014/23/EU – Award procedures for concession contracts – Article 43 – Substantial modifications – Instant lottery games – National legislation providing for the renewal of a concession without a new call for tenders – Directive 89/665/EEC – Article 1(3) – Legal interest in bringing proceedings. Joined Cases C-721/19 and C-722/19. Judgment of the Court (Tenth Chamber) of 20 April 2023. Dyrektor Krajowej Informacji Skarbowej v P. w W. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 14, 15 and 24 – Recharging points for electric vehicles – Provision of devices for recharging electric vehicles, supply of the necessary electricity, and provision of technical support and IT services – Classification as a ‘supply of goods’ or a ‘supply of services’. Case C-282/22. Judgment of the Court (Fifth Chamber) of 22 October 2015. Skatteverket v David Hedqvist. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 2(1)(c) and 135(1)(d) to (f) — Services for consideration — Transactions to exchange the ‘bitcoin’ virtual currency for traditional currencies — Exemption. Case C-264/14. A135P1LD A02P1LC A135P1LF A135P1LE Judgment of the Court (Fifth Chamber) of 5 July 2018. Marcandi Limited, agissant sous le nom commercial "Madbid" v Commissioners for Her Majesty's Revenue & Customs. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Issuing of ‘credits’ that can be used to place bids in online auctions — Supply of services for consideration — Preliminary transaction — Article 73 — Taxable amount. Case C-544/16. Judgment of the Court (Second Chamber) of 25 July 2018. Commissioners for Her Majesty's Revenue and Customs v DPAS Limited. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Exemption — Article 135(1)(d) — Transactions concerning payments and transfers — Concept — Scope — Dental payment plan by direct debit. Case C-5/17. Judgment of the Court (Second Chamber) of 7 April 2022. UB v Kauno teritorinė muitinė. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Union Customs Code – Extinguishment of the customs debt – Goods unlawfully introduced into the customs territory of the European Union – Seizure and confiscation – Directive 2008/118/EC – Excise duties – Directive 2006/112/EC – Value added tax – Chargeable event – Chargeability. Case C-489/20. Judgment of the Court (Third Chamber) of 21 October 2010. Nidera Handelscompagnie BV v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Reference for a preliminary ruling: Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės - Lithuania. Directive 2006/112/EC - Right of deduction of input VAT - National legislation excluding the right of deduction in respect of goods sold on before identification of the taxable person for VAT purposes. Case C-385/09. Judgment of the Court (Eighth Chamber) of 10 April 2019. Proceedings brought by H. W. Request for a preliminary ruling from the Sąd Rejonowy w Sopocie Wydział I Cywilny. Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Court enforcement officer — Enforcement — Fees laid down by law — Administrative practice of the competent national authorities considering those fees to be inclusive of VAT — Principles of neutrality and proportionality. Case C-214/18. Judgment of the Court (Third Chamber), 5 December 2013. TVI — Televisão Independente SA v Fazenda Pública. Requests for a preliminary ruling from the Supremo Tribunal Administrativo. Taxation — VAT — Sixth Directive 77/388/EEC — Article 11(A)(1)(a), (2)(a) and (3)(c) — Directive 2006/112/EC — Article 73, point (a) of the first paragraph of Article 78 and point (c) of the first paragraph of Article 79 — Taxable amount for the VAT payable on commercial advertising screening services — Commercial advertising screening tax. Joined Cases C‑618/11, C‑637/11 and C‑659/11. Order of the Court (Tenth Chamber) of 14 January 2021. Krakvet sp. z o.o. sp.k. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Nerezidenţi. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 33 – Determination of the place where taxable transactions are carried out – Supply of goods with transport – Supply of goods dispatched or transported by or on behalf of the supplier – Sale through a website – Contract for the carriage of goods concluded by the buyer with a company suggested by the supplier. Case C-108/19. Judgment of the Court (Eighth Chamber) of 10 February 2022. Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili. Request for a preliminary ruling from the Curtea de Apel Alba Iulia. Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 179 and 183 – Right to deduct VAT – Conditions – Compensation or refund of excess VAT – Additional liabilities – Principle of fiscal neutrality – Principles of equivalence and effectiveness. Case C-487/20. Judgment of the Court (Third Chamber) of 18 January 2017. Sjelle Autogenbrug I/S v Skatteministeriet. Request for a preliminary ruling from the Vestre Landsret. Reference for a preliminary ruling — Taxation — Value added tax –– Directive 2006/112/EC — Special scheme for taxing the profit margin — Concept of ‘second-hand goods’ — Sales of parts removed from end-of-life vehicles. Case C-471/15. Judgment of the Court (Second Chamber), 13 March 2014. FIRIN OOD 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. Common system of value added tax — Deduction of input tax paid — Payments made on account — Refusal to allow the deduction — Fraud — Adjustment of the deduction in the case where the taxable transaction is not carried out — Conditions. Case C‑107/13. A168LA A65 A90P1 A185P1 A193 Judgment of the Court (Seventh Chamber) of 5 October 2023. Deco Proteste - Editores Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value. Case C-505/22. Judgment of the Court (Fourth Chamber) of 6 October 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. Judgment of the Court (Sixth Chamber) of 18 March 2021. UAB “P” v Dyrektor Izby Skarbowej w B. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Taxes improperly invoiced – Good faith on the part of the issuer of the invoice – Risk of loss of tax revenue – Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced – Principles of fiscal neutrality and proportionality. Case C-48/20. Case C-500/13: Order of the Court (Ninth Chamber) of 5 June 2014 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina Międzyzdroje v Minister Finansów (Request for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Capital goods — Immovable property — Adjustment of deductions — National legislation providing for an adjustment period of 10 years) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 167 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 189 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 187 Judgment of the Court (Fourth Chamber) of 5 September 2024. X and Others v Inspecteur van de Belastingdienst Utrecht and Others. Requests for a preliminary ruling from the Rechtbank Gelderland. References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund. Joined Cases C-639/22 to C-644/22. Judgment of the Court (Tenth Chamber) of 17 October 2019. Unitel Sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Concept of ‘supply of goods’ — Article 131 — Conditions laid down by the Member States — Principle of proportionality — Principle of fiscal neutrality — Evidence — Tax evasion — Practice of a Member State consisting in refusing the right to exemption where the person acquiring the goods exported is not identified. Case C-653/18. Judgment of the Court (Sixth Chamber) of 16 July 2020. Cabinet de avocat UR v Administraţia Sector 3 a Finanţelor Publice prin Direcţia Generală Regională a Finanţelor Publice Bucureşti and Others. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 9(1) — Concept of ‘taxable person’ — Person practising the profession of lawyer — Final judicial decision — Principle of res judicata — Scope of that principle if that decision is incompatible with EU law. Case C-424/19. Judgment of the Court (Sixth Chamber) of 5 March 2020. Idealmed III – Serviços de Saúde SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions — Hospital and medical care — Hospital establishments — Services provided under social conditions comparable to those applicable to bodies governed by public law — Articles 377 and 391 — Derogations — Right to opt for a taxation regime — Maintenance of the taxation — Variation in the conditions for the exercise of the activity. Case C-211/18. Judgment of the Court (Eighth Chamber) of 11 July 2024. Dyrektor Krajowej Informacji Skarbowej v J.S. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority – Expropriation. Case C-182/23. Judgment of the Court (First Chamber) of 14 March 2019. A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) and (j) — Exemption for certain activities in the public interest — School or university education — Concept — Driving school tuition provided by a driving school. Case C-449/17. Order of the Court (Tenth Chamber) of 15 July 2015. "Itales" OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Reqeust for a preliminary ruling from the Administrativen sad - Varna. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Taxation — VAT — Directive 2006/112/EC — Principle of tax neutrality — Deduction of input VAT — Meaning of ‘supply of goods’ — Conditions for establishing a supply of goods — No proof that the direct supplier was actually in possession of the goods. Case C-123/14. Judgment of the Court (Sixth Chamber), 27 September 2012. Field Fisher Waterhouse LLP v Commissioners for Her Majesty’s Revenue and Customs. Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber). VAT – Exemption for leasing of immovable property – Leasing of commercial premises – Services connected with the leasing – Classification of the transaction for VAT purposes – Transaction consisting of a single supply or several independent supplies. Case C‑392/11. Judgment of the Court (Eighth Chamber) of 14 October 2021. E v Finanzamt N and Z vFinanzamt G. Requests for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality. Joined Cases C-45/20 and C-46/20. Judgment of the Court (Ninth Chamber) of 11 June 2020. CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi. Request for a preliminary ruling from the Tribunalul Bucureşti. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 17(2)(g) – Transfer of movable property within the European Union with a view to the supply of services – Articles 170 and 171 – Right to VAT refund of taxable persons not established in the Member State of refund – Directive 2008/9/EC – Concept of ‘taxable person not established in the Member State of refund’ – Taxable person not identified for VAT purposes in the Member State of refund. Case C-242/19. Judgment of the Court (Eighth Chamber) of 9 July 2020. HF v Finanzamt Bad Neuenahr-Ahrweiler. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Adjustment of deductions — Variation in the deduction entitlement — Capital goods used for both taxed and exempt transactions — Cessation of the activity giving rise to the right of deduction — Remaining use solely for exempt transactions. Case C-374/19. Judgment of the Court (Ninth Chamber) of 21 October 2021. Finanzamt München Abteilung III v Dubrovin & Tröger GbR - Aquatics. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) and (j) – Exemptions for certain activities in the public interest – Provision of children’s or young people’s education, school or university education – School or university education – Basic swimming tuition. Case C-373/19. Judgment of the Court (Fifth Chamber) of 15 November 2017. Rochus Geissel v Finanzamt Neuss and Finanzamt Bergisch Gladbach v Igor Butin. References for a preliminary ruling from the Bundesfinanzhof. References for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168(a), Article 178(a) and Article 226(5) — Deduction of input tax — Compulsory content of invoices — Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct. Joined Cases C-374/16 and C-375/16. Judgment of the Court (Sixth Chamber) of 19 January 2017. National Roads Authority v The Revenue Commissioners. Request for a preliminary ruling from the Appeal Commissioners. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 13(1), second subparagraph — Activity of managing road infrastructure and making it available on payment of a toll — Activities engaged in by a body governed by public law acting as a public authority — Presence of private operators — Significant distortions of competition — Existence of actual or potential competition. Case C-344/15. Judgment of the Court (Second Chamber), 19 July 2012. Ainārs Rēdlihs v Valsts ieņēmumu dienests. Reference for a preliminary ruling from the Augstākās tiesas Senāts. Sixth VAT Directive – Directive 2006/112/EC — Concept of ‘economic activity’ — Supplies of timber in order to alleviate the damage caused by a storm — Reverse charge procedure — Failure to register in the register of taxable persons — Fine — Principle of proportionality. Case C‑263/11. Judgment of the Court (Second Chamber) of 15 September 2011. Jarosław Słaby v Minister Finansów (C-180/10) and Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie (C-181/10). References for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. Taxation - Value added tax - Directive 2006/112/EC - Meaning of taxable person - Sale of building land - Articles 9, 12 and 16 - No deduction of input VAT. Joined cases C-180/10 and C-181/10. Judgment of the Court (Seventh Chamber) of 26 November 2020. Skatteverket v Sögård Fastigheter AB. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling – National legislation providing for the adjustment of value added tax (VAT) deductions by a taxable person other than the person who initially applied the deduction – Sale by a company to individuals of a building let by that company and by the company which previously owned the building – End of liability to VAT upon the sale of the building to individuals. Case C-787/18. Judgment of the Court (First Chamber) of 25 March 2021. Q-GmbH v Finanzamt Z. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Insurance transactions and related services performed by insurance brokers and insurance agents – Service supplied for an insurer, comprising different services – Categorisation as a single supply. Case C-907/19. Order of the Court (Ninth Chamber) of 16 January 2023. W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 2006/112/EC – Value added tax (VAT) – Article 19 – Concept of ‘transfer of a totality of assets or part thereof’ – Contract of sale relating to a shopping centre – Transfer of an undertaking – Partial transfer of the tangible and intangible assets of the undertaking. Case C-729/21. Judgment of the Court (Third Chamber) of 12 October 2016. Christine Nigl and Others v Finanzamt Waldviertel. Request for a preliminary ruling from the Bundesfinanzgericht. Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive 77/388/EEC — Article 4(1) and (4) — Directive 2006/112/EC — Articles 9 and 11 — Concept of ‘taxable person’ — Civil-law partnerships selling their products under a common trade mark and through a limited company — Concept of ‘independent undertaking’ — Refusal of the status of taxable person — Retroactivity — Sixth Directive 77/388 — Article 25 — Directive 2006/112 — Articles 272 and 296 — Flat-rate scheme for farmers — Exclusion from the flat-rate scheme — Retroactivity. Case C-340/15. Judgment of the Court (Sixth Chamber), 16 May 2013. TNT Express Worldwide (Poland) sp. z o.o. v Minister Finansów. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Value added tax — Directive 2006/112/EC — Article 66(a) to (c) — Transport and shipping services — Chargeability — Date on which payment is received and no later than 30 days from the date on which the services are supplied — Invoice issued earlier. Case C‑169/12. Judgment of the Court (First Chamber) of 25 February 2021. Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 13(1) – Article 14(1) and (2)(a) – Concept of ‘supply of goods’ – Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law – Municipality collecting fees for the transformation – Concept of ‘compensation’ – Concept of ‘taxable person acting as such’ – Exception – Bodies governed by public law which engage in activities or transactions as public authorities. Case C-604/19. Judgment of the Court (Sixth Chamber) of 9 November 2017. „Wind Inovation 1“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia. Request for a preliminary ruling from the Administrativen sad Sofia-grad. Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Dissolution of a company resulting in its removal from the value added tax (VAT) register — Obligation to calculate VAT on available assets and to pay the VAT calculated to the State — Maintenance or amendment of the law existing on the date of accession to the European Union — Second paragraph of Article 176 — Effect on the right to deduct — Article 168. Case C-552/16. Judgment of the Court (Eighth Chamber) of 19 December 2019. Amărăşti Land Investment SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara and Administraţia Judeţeană a Finanţelor Publice Timiş. Request for a preliminary ruling from the Tribunalul Timiş. Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Taxable transactions — Deduction of input tax — Purchase of immovable property not registered in the national land register — First-registration costs incurred by the purchaser — Recourse to specialist third companies — Participation in a supply of services or investment expenditure carried out for the purposes of an undertaking. Case C-707/18. Judgment of the Court (Eighth Chamber) of 7 September 2023. Michael Schütte v Finanzamt Brilon. Request for a preliminary ruling from the Finanzgericht Münster. 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. Order of the Court (Eighth Chamber) of 18 March 2024. Agenzia delle Entrate v PR. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 206 and 273 – Principle of fiscal neutrality – Reduction of the VAT payable by taxable persons affected by the earthquake of 6 April 2009 in the Abruzzo region. Case C-37/23. Order of the Court (Tenth Chamber) of 12 October 2017. Agenzia delle Entrate – Direzione provinciale Ufficio controlli di Bolzano v Palais Kaiserkron Srl. Request for a preliminary ruling from the Commissione tributaria di Secondo Grado di Bolzano. Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Concept of ‘turnover tax’ — Leasing of immovable property used for the purposes of trade — Liability to pay registration duty and VAT. Case C-549/16. Judgment of the Court (Eighth Chamber) of 8 December 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. Judgment of the Court (Eighth Chamber) of 30 April 2015. SMK kft v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága and Nemzeti Adó- és Vámhivatal. Request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Common system of value added tax —Directive 2006/112/EC — Articles 52(c) and 55 — Determination of the place of supply of services — Recipient of the service identified for value added tax purposes in several Member States — Dispatch or transport out of the Member State in which the service has been physically carried out. Case C-97/14. Judgment of the Court (Second Chamber) of 25 July 2018. Szef Krajowej Administracji Skarbowej v Gmina Ryjewo. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168 and 184 — Deduction of input tax — Adjustment — Immovable property acquired as capital goods — Initial allocation to an activity which does not confer entitlement to deduct input tax and subsequently also to an activity subject to VAT — Public body — Taxable-person status at the time of the taxable transaction. Case C-140/17. Case C-385/09: Judgment of the Court (Third Chamber) of 21 October 2010 (reference for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės (Lithuania)) — Nidera Handelscompagnie BV v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Directive 2006/112/EC — Right of deduction of input VAT — National legislation excluding the right of deduction in respect of goods sold on before identification of the taxable person for VAT purposes) Judgment of the Court (Second Chamber) of 18 November 2020. Kaplan International colleges UK Ltd v The Commissioners for Her Majesty's Revenue and Customs. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(f) – Exemption of supplies of services made by independent groups of persons to their members – Applicability to VAT groups – Article 11 – VAT group. Case C-77/19. Order of the Court (Seventh Chamber) of 10 February 2022. Ministre de l’Économie, des Finances et de la Relance v Les Anges d’Eux SARL and Others. Request for a preliminary ruling from the Cour administrative d'appel de Lyon. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for the purpose of resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’. Case C-191/21. Judgment of the Court (Fifth Chamber) of 2 July 2020. SC Terracult SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara –Administraţia Judeţeană a Finanţelor Publice Arad – Serviciul Inspecţie Fiscală Persoane Juridice 5 and ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor. Request for a preliminary ruling from the Curtea de Apel Timişoara. Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Invoice correction — Tax invoiced incorrectly — Refund of tax paid but not due — Reverse charge mechanism for VAT — Transactions relating to a tax period that has already been the subject of a tax inspection — Fiscal neutrality — Principle of effectiveness — Proportionality. Case C-835/18. Judgment of the Court (Ninth Chamber) of 4 October 2024. Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca. Request for a preliminary ruling from the Curtea de Apel Cluj. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168(a) – Right to deduct VAT – Acquisition of goods by a taxable person – Making available of those goods free of charge to a subcontractor for the purpose of carrying out works for the taxable person – Refusal of the deduction of the VAT relating to those goods. Case C-475/23. Judgment of the Court (Eighth Chamber) of 5 October 2023. YD v Dyrektor Krajowej Informacji Skarbowej. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services. Case C-146/22. Order of the Court (Second Chamber) of 4 July 2013. Menidzherski biznes reshenia OOD v Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» - Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Reference for a preliminary ruling: Administrativen sad Veliko Tarnovo - Bulgaria. Directive 2006/112/EC - VAT - Right to deduct - Refusal - Tax mentioned on an invoice - Actual performance of a taxable transaction - None - Evidence - Principles of fiscal neutrality and the protection of legitimate expectations. Case C-572/11. Judgment of the Court (First Chamber) of 17 March 2016. Minister Finansów v Aspiro SA. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 135(1)(a) — Exemption for insurance — Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ — Claims settlement services provided by and on behalf of an insurer. Case C-40/15. Judgment of the Court (Third Chamber) of 15 July 2010. Pannon Gép Centrum Kft v APEH Központi Hivatal Hatósági Főosztály Dél-dunántúli Kihelyezett Hatósági Osztály. Reference for a preliminary ruling: Baranya Megyei Bíróság - Hungary. Sixth VAT Directive - Directive 2006/112 - Right to deduct input tax - National legislation penalising an error in the invoice by loss of the right to deduct. Case C-368/09. Judgment of the Court (Eighth Chamber), 25 October 2012. Daimler AG and Widex A/S v Skatteverket. References for a preliminary ruling from the Förvaltningsrätten i Falun. Common system of value added tax – Directive 2006/112/EC – Articles 170 and 171 – Eighth VAT Directive – Article 1 – Directive 2008/9/EC – Article 3(a) – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country – Taxable persons established in one Member State and carrying out in another Member State only technical testing or research activities. Joined Cases C-318/11 and C-319/11. Judgment of the Court (First Chamber) of 23 November 2017. „CHEZ Elektro Bulgaria“ AD v Yordan Kotsev and „FrontEx International“ EAD v Emil Yanakiev. Requests for a preliminary ruling from the Sofiyski rayonen sad. Reference for a preliminary ruling — Competition — Freedom to provide services — Setting of minimum fee amounts by a lawyers’ professional organisation — Court prohibited from ordering reimbursement of fees in an amount less than those minimum amounts — National legislation considering value added tax (VAT) to form part of the price of a service provided in the performance of professional activities. Joined Cases C-427/16 and C-428/16. Judgment of the Court (Seventh Chamber) of 8 December 2022. P GmbH v Finanzamt Österreich. Request for a preliminary ruling from the Bundesfinanzgericht. Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who not entitled to make deductions – No risk of loss of tax revenue. Case C-378/21. Judgment of the Court (Fifth Chamber) of 7 August 2018. TGE Gas Engineering GmbH - Sucursal em Portugal v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa). Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Origin and scope of the right to deduct. Case C-16/17. Judgment of the Court (Seventh Chamber) of 15 April 2021. M-GmbH v Finanzamt für Körperschaften. Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg. Reference for a preliminary ruling – Value-added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Article 11 – Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) – Concept of ‘close financial links’ – National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group – Legal certainty – Preventative measures against fraud and tax evasion – Proportionality – VAT neutrality. Case C-868/19. Judgment of the Court (Eighth Chamber) of 12 November 2020. ITH Comercial Timişoara SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice. Request for a preliminary ruling from the Tribunalul Bucureşti. Request for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Abandonment of the activity initially intended – Adjustment of deductions of input VAT – Real estate activity. Case C-734/19. Judgment of the Court (Grand Chamber) of 29 September 2015. Gmina Wrocław v Minister Finansów. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 9(1) — Article 13(1) — Taxable persons — Interpretation of the word ‘independently’ — Municipal body — Economic activities carried out by an organisational entity of a municipality other than as a public authority — Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 — Articles 4(2) and 5(3) TEU. Case C-276/14. Judgment of the Court (Seventh Chamber) of 5 July 2018. Marle Participations SARL v Ministre de l'Économie et des Finances. Request for a preliminary ruling from the Conseil d'État. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 2, 9 and 168 — Economic activity — Direct or indirect involvement of a holding company in the management of its subsidiaries — Letting of a building by a holding company to its subsidiary — Deduction of input tax — VAT paid by a holding company on expenditure incurred in acquiring shares in other companies. Case C-320/17. Judgment of the Court (Seventh Chamber) of 9 July 2015. Cabinet Medical Veterinar Dr. Tomoiagă Andrei v Direcția Generală Regională a Finanțelor Publice Cluj Napoca prin Administrația Județeană a Finanțelor Publice Maramureș. Request for a preliminary ruling from the Tribunalul Maramureș. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 273 and 287 — Obligation to register a taxable person for VAT purposes — Whether veterinary services are taxable — Principle of legal certainty — Principle of protection of legitimate expectations. Case C-144/14. Judgment of the Court (Sixth Chamber) of 12 December 2024. Weatherford Atlas Gip SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili. Request for a preliminary ruling from the Tribunalul Prahova. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Purchase of administrative services provided within the same group of companies – Refusal of the right of deduction. Case C-527/23. Judgment of the Court (Sixth Chamber) of 8 November 2018. C&D Foods Acquisition ApS v Skatteministeriet. Request for a preliminary ruling from the Vestre Landsret. Reference for a preliminary ruling — Common system of value added tax (VAT) — Proposed sale of shares in a sub-subsidiary — Expenditure associated with the provision of services acquired for the purposes of that sale — Sale not carried out — Request for a deduction of input tax — Scope of VAT. Case C-502/17. Judgment of the Court (Fourth Chamber) of 8 July 2021. Rádio Popular – Electrodomésticos, SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Article 174(2) – Right to deduction – Proportional deduction – Extended warranties on household electrical appliances and other computer and telecommunications equipment – Definition of ‘financial transactions’. Case C-695/19. Judgment of the Court (Fourth Chamber) of 4 October 2024. UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske. Request for a preliminary ruling from the Upravni sud u Zagrebu. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 19 of Article 287 – VAT exemption scheme for small enterprises – Abusive practice by forming a new company. Case C-171/23. Judgment of the Court (Fourth Chamber) of 10 December 2020. Finanzamt Kaufbeuren mit Außenstelle Füssen v Golfclub Schloss Igling e.V. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(m) – Exemption for ‘certain services closely linked to sport or physical education’ – Direct effect – Concept of ‘non-profit-making organisations’. Case C-488/18. Judgment of the Court (Second Chamber) of 17 September 2020. Stichting Schoonzicht v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Immovable property acquired as capital goods – Deduction of input tax paid – Adjustment of the initial deduction – Single adjustment of that deduction in full after the goods in question are first used – Adjustment period. Case C-791/18. Judgment of the Court (Tenth Chamber) of 7 July 2022. Staatssecretaris van Financiën v X. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment. Case C-194/21. Judgment of the Court (Second Chamber), 6 September 2012. Mecsek-Gabona Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága. Reference for a preliminary ruling from the Baranya Megyei Bíróság. VAT — Directive 2006/112/EC — Article 138(1) — Conditions of exemption for intra-Community transactions characterised by the obligation on the purchaser to ensure, as from the time of their loading, the transport of the goods of which it disposes as owner — Obligation on the vendor to prove that the goods have physically left the territory of the Member State of supply — Removal from the register, with retroactive effect, of the customer’s VAT identification number. Case C‑273/11. Judgment of the Court (Seventh Chamber) of 2 May 2019. Budimex S.A. v Minister Finansów. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 66 — Chargeable event and chargeability of the tax — Time of the supply of the services — Construction and installation work — Taking into account the time of the acceptance of the work stipulated in the contract for the supply of services. Case C-224/18. Judgment of the Court (Eighth Chamber) of 2 May 2019. Grupa Lotos S.A. v Minister Finansów. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Deduction of input tax — Sixth Directive 77/388/EEC — Article 17(2) and (6) — Directive 2006/112/EC — Articles 168 and 176 — Exclusion from the right to deduct — Purchase of overnight accommodation and catering services — Standstill clause — Accession to the European Union. Case C-225/18. Judgment of the Court (First Chamber) of 30 September 2021. Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques. Request for a preliminary ruling from the Conseil d'État. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’. Case C-299/20. Judgment of the Court (Seventh Chamber) of 30 April 2020. CTT - Correios de Portugal v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 173 — Mixed taxable person — Deduction methods — Pro rata method — Deduction on the basis of actual use — Article 184 to Article 186 — Adjustment of deductions — Change in the factors used to determine the amount to be deducted — Output transaction incorrectly regarded as VAT-exempt — National measure prohibiting a change in the deduction method for years that have already elapsed — Limitation period — Principles of fiscal neutrality, legal certainty, effectiveness, and proportionality. Case C-661/18. Judgment of the Court (Fourth Chamber) of 28 February 2018. Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 183 — Refund of overpaid VAT — Late refund — Amount of default interest due under national law — Reduction of that amount for reasons not attributable to the taxable person — Whether permissible — Fiscal neutrality — Legal certainty. Case C-387/16. Judgment of the Court (Tenth Chamber) of 29 February 2024. 'Consortium Remi Group' AD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest. Case C-314/22. Judgment of the Court (Ninth Chamber) of 26 July 2017. ‘Toridas’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 138(1) — Classification of a transaction as an intra-Community supply — Exemption of intra-Community supplies of goods — Intention of the person acquiring the goods to resell them to a taxable person in another Member State before they are taken out of the first Member State — Possible effect of some of the goods being processed before they are dispatched). Case C-386/16. Judgment of the Court (Seventh Chamber) of 4 July 2024. Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României and Ministerul Finanțelor. Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Supply of services for consideration – Management fees collected by a collective management organisation for copyright and related rights for the collection, distribution and payment of remuneration due to rightholders – Remuneration not forming part of a taxable transaction. Case C-179/23. Judgment of the Court (Fourth Chamber) of 23 April 2020. Herst s.r.o. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Krajský soud v Praze. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(b) — Intra-Community acquisition of goods — Article 20 — Acquisition of the right to dispose of goods as owner — Chain of transactions for the purchase and resale of goods with a single intra-Community transport — Right to take decisions capable of affecting the legal situation of property — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Temporal effect of judgments by way of interpretation. Case C-401/18. 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. Order of the Court (Sixth Chamber) of 3 March 2021. FGSZ Földgázszállító Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Pécsi Törvényszék. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Total or partial non-payment of the price – Debt which has become definitively irrecoverable – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date on which time starts to run. Case C-507/20. Judgment of the Court (Tenth Chamber) of 7 March 2018. Întreprinderea Individuală Dobre M. Marius v Ministerul Finanţelor Publice – A.N.A.F. – D.G.R.F.P. Galaţi – Serviciul Soluţionare Contestaţii and A.N.A.F – D.G.R.F.P. Galaţi – A.J.F.P. Constanţa – Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa. Request for a preliminary ruling from the Curtea de Apel Constanţa. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Revocation of identification for VAT purposes — Obligation to pay VAT collected in the period during which the VAT identification number is revoked — Non-recognition of the right to deduct VAT relating to purchases made during that period. Case C-159/17. A169 A273 A213P1 A168 A214P1 A179 A167 Judgment of the Court (Ninth Chamber) of 18 January 2024. G.A. v Hauptzollamt Braunschweig. Request for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30, first subparagraph – Article 60 – Article 71(1) – Place of taxable transactions – Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State – Place where import VAT is incurred – National provision referring to EU customs legislation. Case C-791/22. Judgment of the Court (Sixth Chamber) of 5 October 2023. BV Osteopathie Van Hauwermeiren v Belgische Staat. Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Maintenance of the effects of national legislation incompatible with EU law. Case C-355/22. Judgment of the Court (Seventh Chamber) of 27 April 2023. Fluvius Antwerpen v MX. Request for a preliminary ruling from the Vredegerecht te Antwerpen. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Concept of ‘supply of goods for consideration’ – Article 9(1) – Economic activity – Article 14(1) and (2)(a) – Supply of goods – Unlawful consumption of electricity – Principle of neutrality of VAT – Charging the consumer for compensation including the price of the electricity consumed – Regional legislation of a Member State – Taxable person – Sui generis entity mandated by municipalities – Concept of ‘body governed by public law’ – Directive 2006/112/EC – Article 13(1), third subparagraph, and Annex I – Principle of taxability of electricity distribution – Concept of ‘negligible activity’. Case C-677/21. Judgment of the Court (Eighth Chamber) of 10 July 2019. SIA „Kuršu zeme' v Valsts ieņēmumu dienests. Request for a preliminary ruling from the Augstākā tiesa. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice. Case C-273/18. Judgment of the Court (Third Chamber) of 17 December 2015. WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Articles 2, 24, 43, 250 and 273 — Place of supply of electronically supplied services — Artificial fixing of that place by means of an arrangement not reflecting economic reality — Abuse of rights — Regulation (EU) No 904/2010 — Charter of Fundamental Rights of the European Union — Articles 7, 8, 41, 47, 48, 51(1) and 52(1) and (3) — Rights of the defence — Right to be heard — Use by the tax authorities of evidence obtained without the taxable person’s knowledge in the context of a parallel criminal procedure that has not been concluded — Interception of telecommunications and seizure of emails. Case C-419/14. Order of the Court (Seventh Chamber) of 5 February 2024. DC v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Case C-377/23. Judgment of the Court (Seventh Chamber) of 12 September 2024. Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account. Case C-709/22. Judgment of the Court (First Chamber), 24 October 2013. Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt) v Finanzamt Hamburg-Bergedorf. Request for a preliminary ruling from the Finanzgericht Hamburg. Taxation — VAT — Betting and gaming — Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines — Whether permissible — Basis of assessment — Whether the taxable person can pass on the VAT. Case C‑440/12. Judgment of the Court (Seventh Chamber) of 16 March 2017. Bimotor SpA v Agenzia delle Entrate - Direzione Provinciale II di Torino. Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino. Reference for a preliminary ruling — Value added tax — Principle of fiscal neutrality — National legislation laying down a fixed maximum ceiling limiting the amount of refund or compensation of credit or excess value added tax. Case C-211/16. Judgment of the Court (Fifth Chamber), 11 April 2013. Rusedespred OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad Varna. Taxation — VAT — Directive 2006/112/EC — Article 203 — Principle of fiscal neutrality — Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction. Case C‑138/12. Judgment of the Court (Tenth Chamber) of 16 June 2016. Minister Finansów v Jan Mateusiak. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Articles 18(c), 184 and 187 — Taxable transactions — Cessation of the taxable economic activity — Retention of goods on which VAT became deductible — Adjustment of deductions — Adjustment period — Taxation pursuant to Article 18(c) of Directive 2006/112 on expiry of the adjustment period. Case C-229/15. Order of the Court (Sixth Chamber) of 24 October 2019. Porr Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Taxable amount — Reduction — Directive 2006/112/EEC — Article 90 — Principle of fiscal neutrality — Debt that became irrecoverable following insolvency proceedings. Case C-292/19. Judgment of the Court (Seventh Chamber) of 29 September 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. Judgment of the Court (Ninth Chamber) of 8 September 2022. R.T. v Hauptzollamt Hamburg. Request for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation. Case C-368/21. Judgment of the Court (Ninth Chamber) of 12 December 2024. Dranken Van Eetvelde NV v Belgische Staat. Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability for tax debts owed by a third party – Conditions and scope of liability – Fight against VAT fraud – Joint and several liability for the payment of VAT which does not allow an assessment to be made on the basis of the contribution of each taxable person in the tax evasion – Principle of proportionality – Article 50 of the Charter of Fundamental Rights of the European Union – Principle non bis in idem – Criteria for application – Facts relating to different tax years against which administrative or criminal proceedings are brought – Continuing offence with unity of purpose – Facts not identical. Case C-331/23. Judgment of the Court (Tenth Chamber) of 11 July 2018. SIA‘E LATS’ v Valsts ieņēmumu dienests. Request for a preliminary ruling from the Augstākā tiesa. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 311(1)(1) — Special arrangements for second-hand goods — Definition of ‘second-hand goods’ — Goods containing precious metals or precious stones resold by a trader — Processing of those goods after sale — Recovery of the precious metals or precious stones — Concept of ‘precious metals or precious stones’. Case C-154/17. Judgment of the Court (Third Chamber), 6 September 2012. Gábor Tóth v Nemzeti Adó- és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága. Reference for a preliminary ruling from the Legfelsőbb Bíróság. Taxation — VAT — Directive 2006/112/EC — Article 9 — Meaning of taxable person — Right to deduct — Refusal — Principle of tax neutrality — Issuer of the invoice removed from the business register — Issuer of the invoice having failed to declare his employees to the tax authority — Obligation of the taxable person to satisfy himself as to the propriety of the conduct of the issuer of that invoice vis-à-vis the tax authority. Case C‑324/11. Judgment of the Court (Ninth Chamber) of 9 March 2023. Generali Seguros SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality. Case C-42/22. Judgment of the Court (First Chamber) of 6 November 2008. Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket. Reference for a preliminary ruling: Regeringsrätten - Sweden. VAT - Place of taxable transactions - Place of supply for tax purposes - Service supplier established in a Member State other than that in which the customer is established - Status of taxable person - Services supplied to a national foundation carrying out both economic and non-economic activities. Case C-291/07. Order of the Court (Ninth Chamber) of 21 June 2016. Dyrektor Izby Skarbowej w Krakowie v ESET spol. s r.o. sp. z o.o. Oddział w Polsce. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 168 — Article 169(a) — Company established in a Member State in which it carries out taxable transactions — Branch registered in another Member State for the payment of value added tax — Occasional taxable transactions made in that State — Main activity consisting in the performance of internal transactions for the benefit of that company — Input tax paid by that branch — Deducted in the Member State of registration. Case C-393/15. Order of the Court (Seventh Chamber) of 24 May 2023. Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. 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. Case C-690/22. Judgment of the Court (Sixth Chamber) of 27 June 2019. Belgisch Syndicaat van Chiropraxie and Others v Ministerraad. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(c) – Exemptions – Medical and paramedical professions – Chiropractic and osteopathy – Article 98 – Annex III, points (3) and (4) – Medicinal products and medical devices – Reduced rate – Supply as part of therapeutic interventions or treatments – Standard rate – Supply as part of aesthetic interventions or treatments – Principle of fiscal neutrality – Maintenance of the effects of national legislation incompatible with EU law. Case C-597/17. Judgment of the Court (Third Chamber) of 28 March 2019. Milan Vinš v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure. Case C-275/18. Judgment of the Court (Sixth Chamber) of 25 April 2024. Finanzamt X v Y KG. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only. Case C-207/23. Judgment of the Court (Fifth Chamber) of 18 June 2020. KrakVet Marek Batko sp. K. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 33 — Determination of the place where taxable transactions are carried out — Supply of goods with transport — Supply of goods dispatched or transported by or on behalf of the supplier — Regulation (EU) No 904/2010 — Articles 7, 13 and 28 to 30 — Cooperation between the Member States — Exchange of information. Case C-276/18. Judgment of the Court (Third Chamber), 28 November 2013. Minister Finansów v MDDP sp. z o.o. Akademia Biznesu, sp. komandytowa. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. VAT – Directive 2006/112/EC – Articles 132 to 134 and 168 – Exemptions – Educational services provided on a profit-making basis by bodies governed by private law – Right to deduction. Case C‑319/12. Case C-84/09: Judgment of the Court (Second Chamber) of 18 November 2010 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — X v Skatteverket (VAT — Directive 2006/112/EC — Article 2, first paragraph of Article 20 and Article 138(1) — Intra-Community acquisition of a new sailing boat — Immediate use of the goods purchased in the Member State of acquisition or in another Member State before transporting it to its final destination — Time-limit within which transport of goods to place of destination commences — Maximum duration of transport — Relevant point in time for determining whether a means of transport is new for the purposes of taxation thereof) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 2.2 .B {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 20.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 138 .1 Judgment of the Court (Sixth Chamber) of 23 April 2015. GST – Sarviz AG Germania v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Plovdiv pri Tsentralno upravlenie na Natisonalnata agentsia za prihodite. Request for a preliminary ruling from the Varhoven administrativen sad. Common system of value added tax — Directive 2006/112/EC — Principle of fiscal neutrality — Person liable for payment of VAT — Erroneous payment of VAT by the person to whom the supply is made — Liability to VAT of the supplier of services — Refusal to grant the supplier of services a refund of the VAT. Case C-111/14. Judgment of the Court (Second Chamber) of 30 June 2022. UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality. Case C-56/21. Judgment of the Court (Fifth Chamber) of 13 March 2019. Skatteverket v Srf konsulterna AB. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 53 — Supply of services in respect of admission to educational events– Place of taxable transactions. Case C-647/17. Judgment of the Court (Third Chamber) of 29 October 2009. Skatteverket v AB SKF. Reference for a preliminary ruling: Regeringsrätten - Sweden. Sixth VAT Directive - Articles 2, 4, 13B(d)(5) and 17 - Directive 2006/112/EC - Articles 2, 9, 135(1)(f) and 168 - Disposal by a parent company of a subsidiary and of its holding in a controlled company - Scope of VAT - Exemption - Supplies of services acquired as part of share disposal transactions - Deductibility of VAT. Case C-29/08. A168 A02P1 A19L1 A09P1 A135P1LF Judgment of the Court (Third Chamber), 21 March 2013. Skatteverket v PCF Clinic AB. Request for a preliminary ruling from the Högsta förvaltningsdomstolen. VAT — Directive 2006/112/EC — Exemptions — Article 132(1)(b) and (c) — Hospital and medical care and closely related activities — Provision of medical care in the exercise of the medical and paramedical professions — Services consisting in the performance of plastic surgery and cosmetic treatments — Interventions of a purely cosmetic nature based solely on the patient’s wishes. Case C‑91/12. Judgment of the Court (Seventh Chamber) of 9 February 2023. A v Finanzamt X. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Single supply consisting in the stabling and training of horses as well as their participation in competitions – Remuneration by assigning half of the claim to prize money corresponding to the prizes won by horses in competitions. Case C-713/21. Judgment of the Court (Second Chamber), 22 March 2012. Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Reference for a preliminary ruling from the Administrativen sad Varna. VAT — Directive 2006/112/EC — Article 168 — Right of deduction — Origin of the right of deduction — Right of a company to deduct the input VAT paid for the acquisition of capital goods not yet brought into use for the company’s business activities. Case C-153/11. Judgment of the Court (Eighth Chamber) of 25 April 2024. SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti. Request for a preliminary ruling from the Tribunalul Prahova. Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VAT applied as a penalty for non-compliance with those conditions – Principle of proportionality. Case C-657/22. Judgment of the Court (Tenth Chamber) of 19 December 2018. Criminal proceedings against Virgil Mailat and Others. Request for a preliminary ruling from the Tribunalul Mureş. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 19 and 29 and Article 135(1)(l) — Transfer of a totality of assets or part thereof — Exemption for lettings of immovable property — Rental contract concerning an immovable property used for commercial purposes and the movable property necessary for that use — Supply of services relating to that immovable property which gave rise to the deduction of VAT — Adjustment. Case C-17/18. Judgment of the Court (Third Chamber), 6 December 2012. Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Reference for a preliminary ruling from the Administrativen sad — Varna. VAT — Directive 2006/112/EC — Right of deduction — Refusal. Case C‑285/11. A178 A63 A168 A62 A09 A02 A14 A167 Judgment of the Court (Second Chamber) of 26 May 2016. Envirotec Denmark ApS v Skatteministeriet. Request for a preliminary ruling from the Østre Landsret. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Reverse charge mechanism — Article 198(2) — Gold material or semi-manufactured products — Meaning — Article 199(1)(d) and Annex VI — Used materials, waste and scrap — Ingots resulting from the melting down of various objects and scrap used to enable the extraction of gold and with a purity in gold of 325 thousandths or greater. Case C-550/14. Judgment of the Court (Seventh Chamber), 17 July 2014. BCR Leasing IFN SA v Agenţia Naţională de Administrare Fiscală — Direcţia generală de administrare a marilor contribuabili and Agenţia Naţională de Administrare Fiscală — Direcţia generală de soluţionare a contestaţiilor. Request for a preliminary ruling from the Curtea de Apel Bucureşti. VAT — Directive 2006/112/EC — Articles 16 and 18 — Financial leasing — Goods under a financial leasing contract — Non-recovery of those goods by the leasing company after the termination of the contract — Missing goods. Case C‑438/13. Judgment of the Court (Second Chamber), 12 July 2012. EMS-Bulgaria Transport OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv. Reference for a preliminary ruling from the Varhoven administrativen sad. VAT — Directive 2006/112/ EC — Right to deduct — Limitation period for the exercise of the right to deduct VAT — Principle of effectiveness — Refusal of the right to deduct VAT — Principle of fiscal neutrality. Case C‑284/11. Judgment of the Court (Eighth Chamber) of 16 June 2016. Kreissparkasse Wiedenbrück v Finanzamt Wiedenbrück. Request for a preliminary ruling from the Finanzgericht Münster. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Deduction of input tax — Article 173(1) — Goods or services used to carry out both taxable transactions and exempt transactions (‘mixed use goods and services’) — Determining the amount of the value added tax deduction — Deductible proportion — Article 174 — Deductible proportion calculated by applying an allocation key according to turnover — Article 173(2) — Derogation — Article 175 — Rounding-up rule for the deductible proportion — Articles 184 and 185 — Adjustment of deductions. Case C-186/15. Judgment of the Court (Eighth Chamber) of 16 September 2020. XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 9(1) – Article 193 – Concept of ‘taxable person’ – Joint activity agreement – Partnership – Allocation of an economic transaction to one of the partners – Determination of the taxable person liable for the tax. Case C-312/19. Judgment of the Court (Grand Chamber) of 26 October 2010. Ingrid Schmelz v Finanzamt Waldviertel. Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Wien - Austria. Sixth VAT Directive - Articles 24(3) and 28i - Directive 2006/112/EC - Article 283(1)(c) - Validity - Articles 12 EC, 43 EC and 49 EC - Principle of equal treatment - Special scheme for small undertakings - Exemption from VAT - Benefit of the exemption refused to taxable persons established in other Member States - Definition of ‘annual turnover’. Case C-97/09. Order of the Court (Sixth Chamber) of 20 June 2023. SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Szegedi Törvényszék. Request for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 183 – Principles of fiscal effectiveness and fiscal neutrality – Deduction of input tax – Refund of excess – Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law – Monetary depreciation. Case C-426/22. Order of the Court (Ninth Chamber) of 10 November 2016. Signum Alfa Sped Kft. v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax — Directive 2006/112/EC — Right of deduction — Refusal — Issuer of the invoice considered not to have been the real supplier of the invoiced services — Obligation on the taxable person to carry out checks. Case C-446/15. Judgment of the Court (First Chamber) of 16 December 2010. Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs. Reference for a preliminary ruling: Court of Session (Scotland) - United Kingdom. VAT - Sixth Directive 77/388/EEC - Exemptions - Article 13(B)(b) - Letting of immovable property - Sale of contractual rights convertible into usage rights for timeshare holiday accommodation. Case C-270/09. Judgment of the Court (Fifth Chamber) of 22 November 2018. MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Scope — Taxable transactions — Supply for consideration — Distinction between non-taxable damages and interest and the taxable supply of services provided in return for ‘compensation’. Case C-295/17. Order of the Court (Ninth Chamber) of 21 October 2021. EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Kúria. Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Fight against fraud – Declaration obligation relating to the transport of goods – Road freight electronic monitoring system – Penalty regime applicable to high-risk taxpayers – Proportionality. Case C-583/20. Judgment of the Court (Eighth Chamber) of 8 May 2013. Hristomir Marinov v Direktor na Direktsia "Obzhalvane I upravlenie na izpalnenieto" - grad Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Reference for a preliminary ruling: Administrativen sad Varna - Bulgaria. Value added tax - Directive 2006/112/EC - Articles 18(c), 74 and 80 - Cessation of the taxable economic activity - Removal of the taxable person from the VAT register by the tax authorities - Retention of goods on which the VAT became deductible - Taxable amount - Open market value or purchase value - Determination at the time of the transaction - Direct effect of Article 74. Case C-142/12. Judgment of the Court (Third Chamber) of 3 October 2019. Valsts ieņēmumu dienests v SIA „Altic”. Request for a preliminary ruling from the Augstākā tiesa. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Procurement of food products — Deduction of input tax — Refusal of deduction — Possibly fictitious supplier — VAT fraud — Requirements relating to knowledge on the part of the purchaser — Regulation (EC) No 178/2002 — Obligations of traceability of foodstuffs and identification of the supplier — Regulations (CE) No 852/2004 and (EC) No 882/2004 — Registration obligations of operators in the food sector — Effect on the right to deduct VAT. Case C-329/18. Case C-86/09: Judgment of the Court (Second Chamber) of 10 June 2010 (reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester — United Kingdom) — Future Health Technologies Limited v The Commissioners for Her Majesty’s Revenue and Customs (Value added tax — Directive 2006/112/EC — Exemptions — Article 132(1)(b) and (c) — Hospital and medical care and closely related activities — Provision of medical care in the exercise of the medical and paramedical professions — Collection, testing and processing of umbilical cord blood — Storage of stem cells — Possible future therapeutic use — Transactions comprising a bundle of features and acts) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 132 1.C {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 132 1.B Judgment of the Court (Second Chamber) of 11 July 2013. Directeur général des douanes et droits indirects and Chef de l'agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières v Harry Winston SARL. Reference for a preliminary ruling: Cour de cassation - France. Community Customs Code - Regulation (EEC) No 2913/92 - Article 206 - Incurrence of a customs debt - Theft of goods placed under customs warehousing arrangements - Notion of ‘irretrievable loss of goods as a result of force majeure’- Directive 2006/112/EC - Article 71 - Value added tax - Chargeable event - Chargeability of tax. Case C-273/12. Order of the Court (Tenth Chamber) of 13 December 2018. Mennica Wrocławska sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 168, 178 and 226 — Refusal of the right to deduct — Erroneous designation of goods on invoices. Case C-491/18. Judgment of the Court (Third Chamber) of 7 March 2024. Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT. Case C-341/22. Judgment of the Court (Tenth Chamber) of 2 March 2023. Nec Plus Ultra Cosmetics AG 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 138(1) – Exemptions for intra-community transactions – Supply of goods – Principles of tax neutrality, effectiveness and proportionality – Compliance with substantive requirements – Time limit for the submission of evidence. Case C-664/21. Judgment of the Court (Fourth Chamber) of 15 September 2022. UAB 'HA.EN.' v Valstybinė mokesčių inspekcija. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input VAT – Sale of an item of immovable property between taxable persons – Vendor subject to insolvency proceedings – National practice under which the purchaser is denied the right of deduction on the ground that he or she knew or should have known of the vendor’s difficulties in paying the output tax – Fraud and abuse of rights – Conditions. Case C-227/21. Judgment of the Court (Fifth Chamber) of 31 May 2018. Finanzamt Dachau v Achim Kollroß and Finanzamt Göppingen v Erich Wirtl. References for a preliminary ruling from the the Bundesfinanzhof. References for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of goods — Article 65 — Article 167 — Payment on account for the purchase of an item not followed by delivery of that item — Supplier’s legal representatives convicted of fraud — Insolvency of the supplier — Deduction of input tax — Conditions — Articles 185 and 186 — Adjustment by the national tax authorities — Conditions. Joined Cases C-660/16 and C-661/16. Case C-203/10: Reference for a preliminary ruling from the Varhoven administrativen sad na Republika Balgaria (Bulgaria) lodged on 26 April 2010 — Deputy Director of the Appeals and Enforcement Management Directorate at the Central Administration of the National Revenue Agency v Auto Nikolovi OOD {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 320 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 314 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 311.1 Judgment of the Court (Tenth Chamber) of 3 June 2021. Titanium Ltd v Finanzamt Österreich,. Request for a preliminary ruling from the Bundesfinanzgericht. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 45 – Directive 2006/112/EC, as amended by Directive 2008/8/EC – Articles 44, 45 and 47 – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Letting a property in a Member State – Owner of a property with its registered office on the island of Jersey. Case C-931/19. Order of the Court (Eighth Chamber) of 17 September 2020. Super Bock Bebidas SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Deduction of input tax – Sixth Directive 77/388/EEC – Article 17(6) – Directive 2006/112/EC – Articles 168 and 176 – Exclusion from the right to deduct – Purchase of accommodation, food, drink, vehicle leases, fuel and tolls services – Standstill clause – Accession to the European Union. Case C-837/19. Judgment of the Court (Tenth Chamber) of 13 July 2023. Gemeinde A v Finanzamt. Request for a preliminary ruling from the Bundesfinanzhof. 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. Judgment of the Court (Fourth Chamber) of 24 January 2019. Morgan Stanley & Co International plc v Ministre de l'Économie et des Finances. Request for a preliminary ruling from the Conseil d'État (France). Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Directive 2006/112/EC — Deduction of input tax — Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services) — Determination of the applicable deductible proportion — Branch established in a Member State other than that of its principal establishment — Expenditure incurred by the branch used exclusively for the transactions of the principal establishment — General costs of the branch used for both its transactions and those of the principal establishment. Case C-165/17. Judgment of the Court (Third Chamber) of 5 October 2016. TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II - Hofgeismar. Request for a preliminary ruling from the Hessisches Finanzgericht. Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Exemptions for certain activities in the public interest — Article 132(1)(d) — Supplies of human organs, blood and milk — Scope — Plasma of human blood transformed and used for industrial purposes. Case C-412/15. Judgment of the Court (Third Chamber), 31 January 2013. Stroy trans EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad Varna. Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Right of deduction — Refusal — Article 203 — Entry of the VAT on the invoice — Chargeability — Existence of a taxable transaction — Identical determination in respect of the issuer of the invoice and its recipient — Necessity. Case C‑642/11. Judgment of the Court (Second Chamber) of 18 November 2010. X v Skatteverket. Reference for a preliminary ruling: Regeringsrätten - Sweden. VAT - Directive 2006/112/EC - Article 2, first paragraph of Article 20 and Article 138(1) - Intra-Community acquisition of a new sailing boat - Immediate use of the goods purchased in the Member State of acquisition or in another Member State before transporting it to its final destination - Time-limit within which transport of goods to place of destination commences - Maximum duration of transport - Relevant point in time for determining whether a means of transport is new for the purposes of taxation thereof. Case C-84/09. A02P1LBPT2 A20L1 A138P1 A02P2LB Judgment of the Court (Ninth Chamber) of 15 April 2021. Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Overstatement in the tax return of the amount of the refund of VAT – Error of assessment by the taxable person concerning the taxable nature of a transaction – Correction of the tax return following an audit – Penalty of an amount equal to 20% of the overstated VAT reimbursement – Principle of proportionality. Case C-935/19. Judgment of the Court (Seventh Chamber) of 11 March 2021. Firma Z v Finanzamt Y. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount – Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C‑317/94, EU:C:1996:400) – Supplies of medicinal products – Granting of discounts – Hypothetical nature of the question referred – Inadmissibility of the request for a preliminary ruling. Case C-802/19. Judgment of the Court (Eighth Chamber) of 17 December 2020. FRANCK d.d. Zagreb v Ministarstvo financija Republike Hrvatske Samostalni sektor za drugostupanjski upravni postupak. Request for a preliminary ruling from the Upravni sud u Zagrebu. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange. Case C-801/19. Judgment of the Court (Tenth Chamber) of 6 February 2014. E.ON Global Commodities SE v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală a Finanţelor Publice a Municipiului București - Serviciul de administrare a contribuabililor nerezidenţi. Reference for a preliminary ruling: Curtea de Apel Bucureşti - Romania. Directive 79/1072/EEC - Common system of value added tax - Taxable persons residing in another Member State - Rules for refund of VAT - Taxable persons designating a tax representative in accordance with provisions of national law preceding accession to the European Union - Precluded - Meaning of ‘taxable person not established in the territory of the country’ - Condition of not being established - Condition of no supply of goods or services - Supplies of electricity to taxable dealers - Directive 2006/112/EC - Article 171. Case C-323/12. Judgment of the Court (Sixth Chamber) of 12 October 2017. Lombard Ingatlan Lízing Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság. Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Article 90(1) — Direct effect — Taxable amount — Reduction in the case of cancellation or refusal — Reduction in the case of total or partial non-payment — Distinction — Financial leasing agreement terminated for non-payment of public charges. Case C-404/16. Judgment of the Court (Second Chamber) of 26 May 2016. Bookit, Ltd v Commissioners for Her Majesty's Revenue and Customs. Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber). Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Exemption — Article 135(1)(d) — Transactions concerning payments and transfers — Meaning — Purchase of cinema tickets by telephone or via the Internet — Payment by debit card or credit card – ‘Card handling’ services. Case C-607/14. Judgment of the Court (First Chamber) of 10 July 2019. Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main. Request for a preliminary ruling from the Hessisches Finanzgericht. Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Articles 202 and 203 – Customs duties on imports – Incurrence of a customs debt on account of infringements of customs legislation – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(d) and Article 30 – VAT on importation – Chargeable event – Concept of ‘importation’ of goods – Requirement that the goods must enter the economic network of the Union – Carriage of those goods to a Member State other than that in which the customs debt was incurred. Case C-26/18. Judgment of the Court (Fifth Chamber), 21 February 2013. Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Taxation — VAT — Directive 2006/112/EC — Article 132(1)(m) — Exemption — Supply of services closely linked to sport or physical education — Taking part in sporting activities of a non-organised and unsystematic nature — Municipal aquatic park. Case C‑18/12. Judgment of the Court (Eighth Chamber), 27 February 2014. Pro Med Logistik GmbH v Finanzamt Dresden-Süd and Eckard Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt. Requests for a preliminary ruling from the Bundesfinanzhof. References for a preliminary ruling — VAT — Sixth VAT Directive — Article 12(3) — Annex H, category 5 — Directive 2006/112/EC — Article 98(1) and (2) — Annex III, point 5 — Principle of neutrality — Transport of passengers and their accompanying luggage — Legislation of a Member State applying different rates of VAT to transport by taxi and to transport by minicab. Joined Cases C‑454/12 and C‑455/12. Judgment of the Court (Third Chamber), 31 January 2013. LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad Varna. Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Right of deduction — Refusal — Article 203 — Entering of the VAT on the invoice — Chargeability — Existence of a taxable transaction — Identical determination in respect of the issuer of the invoice and its recipient — Necessity. Case C‑643/11. Judgment of the Court (Eighth Chamber) of 7 March 2013. Efir OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Value added tax — Directive 2006/112/EC — Articles 62, 63, 65, 73 and 80 — Establishment by natural persons of a building right in favour of a company in exchange for construction services by that company for those persons — Barter contract — VAT on construction services — Chargeable event — When chargeable — Whether both taxable transactions and exempt transactions are covered by the concept of a chargeable event — Payment on account of the entire consideration — Payment on account — Basis of assessment for a transaction in the event of consideration in the form of goods or services — Direct effect. Case C‑19/12. Judgment of the Court (Third Chamber) of 17 December 2020. WEG Tevesstraße v Finanzamt Villingen-Schwenningen. Request for a preliminary ruling from the Finanzgericht Baden-Württemberg. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Exemption for leasing and letting immovable property – National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association. Case C-449/19. Order of the Court (Ninth Chamber) of 7 October 2019. HA v Finanzamt Hamburg-Barmbek-Uhlenhorst. Request for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(h) to (j) — Various exemptions connected with children or young persons, school or university education — Surfing and sailing courses for schools and universities — Class trip. Case C-47/19. A132P1LI A132P1LJ A132P1LH Judgment of the Court (Eighth Chamber) of 9 February 2023. Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Törvényszék. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Taxable amount – Reduction – Insurer paying compensation to policyholders for unpaid debts, including VAT – National legislation denying that insurer, as legal successor, the reduction of the taxable amount – Principle of fiscal neutrality – Principle of effectiveness. Case C-482/21. Judgment of the Court (Seventh Chamber) of 7 August 2018. Viking Motors AS and Others v Tallinna linn and Maksu- ja Tolliamet. Request for a preliminary ruling from the Riigikohus. Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Domestic taxes which can be characterised as turnover taxes — Prohibition — Concept of ‘turnover tax’ — Local sales tax — Essential characteristics of VAT — None. Case C-475/17. Judgment of the Court (Ninth Chamber) of 26 October 2017. Finančné riaditeľstvo Slovenskej republiky v BB construct s.r.o. Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Inclusion in the register of taxable persons for VAT — National law requiring provision of a guarantee — Combating fraud — Charter of Fundamental Rights of the European Union — Freedom to conduct a business — Principle of non-discrimination — Principle ne bis in idem — Principle of non-retroactivity. Case C-534/16. Judgment of the Court (Fourth Chamber) of 21 November 2018. Lucreţiu Hadrian Vădan v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală Regională a Finanţelor Publice Braşov - Administraţia Judeţeană a Finanţelor Publice Alba. Request for a preliminary ruling from the Curtea de Apel Alba Iulia. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167, 168, 178 and 273 — Scope of the right of deduction — Absence of invoices — Recourse to a court-commissioned expert report — Burden of proof of the right of deduction — Principles of fiscal neutrality and proportionality. Case C-664/16. Order of the Court (Seventh Chamber) of 21 November 2017. Giovanna Judith Kerr v Fazenda Pública. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 15(2) and Article 135(1)(f) — Rights to use immovable property — Exemptions — Scope — Concept of ‘negotiation’. Case C-615/16. Case C-291/07: Judgment of the Court (First Chamber) of 6 November 2008 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket (VAT — Place of taxable transactions — Place of supply for tax purposes — Service supplier established in a Member State other than that in which the customer is established — Status of taxable person — Services supplied to a national foundation carrying out both economic and non-economic activities) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 56.1 PT {C|http://publications.europa.eu/resource/authority/fd_370/C} ) Judgment of the Court (First Chamber) of 11 April 2018. Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling — Common system of value added tax (VAT) — Limitation of the right to deduct input tax — Adjustment of the deduction of input tax paid — Supply of land — Mischaracterisation as ‘taxable activity’ — Indication of VAT on the initial invoice — Amendment of that indication by the supplier. Case C-532/16. Judgment of the Court (Seventh Chamber) of 13 June 2018. Minister Finansów v Gmina Wrocław. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Supply of goods for consideration — Article 14(1) — Transfer of the right to dispose of tangible property as owner — Article 14(2)(a) — Transfer of the ownership of property belonging to a municipality to the Public Treasury in return for the payment of compensation for the purposes of the construction of a national road — Concept of ‘compensation’ — Transaction subject to VAT. Case C-665/16. Judgment of the Court (Second Chamber), 17 September 2014. Skandia America Corp. (USA), filial Sverige v Skatteverket. Request for a preliminary ruling from the förvaltningsrätten i Stockholm. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — VAT group — Internal invoicing for services supplied by a main company with its seat in a third country to its branch belonging to a VAT group within a Member State — Whether services supplied are taxable. Case C‑7/13. A02P1 A11 A09 A56 A193 A196 Judgment of the Court (Third Chamber), 19 July 2012. Bawaria Motors sp. z o.o. v Minister Finansów. Reference for a preliminary ruling from the Naczelny Sąd Administracyjny. Directive 2006/112/EC — VAT — Article 136 — Exemptions — Articles 313 to 315 — Special margin scheme — Supply of second-hand vehicles by a taxable dealer — Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax. Case C‑160/11. Judgment of the Court (Eighth Chamber) of 11 June 2015. Lisboagás GDL - Sociedade Distribuidora de Gás Natural de Lisboa SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 9, 73, 78, first paragraph, point (a), and 79, first paragraph, point (c) — Taxable amount — Inclusion of the amount of municipal land use taxes paid by the company holding the concession for the gas distribution network in the taxable amount for VAT applicable to supplies of services made by that company to the company responsible for marketing the gas. Case C-256/14. A73 A79L1LC A09P1 A78L1LA Order of the Court (Third Chamber) of 17 July 2014. Delphi Hungary Autóalkatrész Gyártó kft v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Adó Főigazgatósága (NAV). Reference for a preliminary ruling: Szombathelyi Közigazgatási és Munkaügyi Bíróság - Hungary. Case C-654/13. Judgment of the Court (First Chamber) of 17 June 2021. K and DBKAG v Finanzamt Österreich, anciennement Finanzamt Linz. Requests for a preliminary ruling from the Bundesfinanzgericht. References for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1) – Exemptions – Management of special investment funds – Outsourcing – Services provided by a third party. Joined Cases C-58/20 and C-59/20. Judgment of the Court (Fifth Chamber) of 22 October 2015. UAB "Sveda" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Article 168 — Right of deduction — Deduction of input VAT on the acquisition or production of capital goods — Recreational path directly intended for use by the public free of charge — Use of the recreational path as a means of carrying out taxed transactions. Case C-126/14. Judgment of the Court (Fifth Chamber) of 17 March 2021. The Commissioners for Her Majesty's Revenue & Customs v Wellcome Trust Ltd. Reference for a preliminary ruling – Harmonisation of fiscal legislation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 44 – Place of supply of services to a taxable person acting as such – Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union. Case C-459/19. Judgment of the Court (Ninth Chamber) of 18 March 2021. A. v Dyrektor Krajowej Informacji Skarbowej. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach. Reference for a preliminary ruling – Indirect taxation – VAT – Directive 2006/112/EC – Intra-Community acquisition of goods – Deduction of input tax payable on such an acquisition – Procedural requirements – Substantive requirements – Period within which the tax declaration must be submitted – Principles of fiscal neutrality and proportionality. Case C-895/19. Judgment of the Court (Seventh Chamber) of 27 March 2019. Mydibel SA v État belge. Request for a preliminary ruling from the Cour d'appel de Mons. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Harmonisation of fiscal legislation — Deduction of input tax — Immovable property acquired as capital goods — Sale and lease back — Adjustment of deductions of VAT — Principle of VAT neutrality — Principle of equal treatment. Case C-201/18. Order of the Court (Tenth Chamber) of 15 July 2015. "Koela-N" EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad - Varna. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Deduction of input VAT — ‘Supply of goods’ — Condition for the existence of a supply of goods — Direct transfer of goods from a supplier to a third party by a carrier — No evidence of actual possession of the goods by the direct supplier — Lack of cooperation between the suppliers and the tax authorities — No transhipment of goods — Evidence justifying suspicions of tax fraud. Case C-159/14. Judgment of the Court (Second Chamber) of 10 June 2010. Future Health Technologies Ltd v The Commissioners for Her Majesty’s Revenue and Customs. Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom. Value added tax - Directive 2006/112/EC - Exemptions - Article 132(1)(b) and (c) - Hospital and medical care and closely related activities - Provision of medical care in the exercise of the medical and paramedical professions - Collection, testing and processing of umbilical cord blood - Storage of stem cells - Possible future therapeutic use - Transactions comprising a bundle of features and acts. Case C-86/09. Judgment of the Court (Third Chamber) of 4 March 2021. Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria. Case C-581/19. Judgment of the Court (Eighth Chamber), 26 September 2013. Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite. Request for a preliminary ruling from the Administrativen sad Varna. VAT — Directive 2006/112/EC — Articles 2(1)(c), 26, 62 and 63 — Chargeable event — Reciprocal supplies of services — Transactions for consideration — Basis of assessment for a transaction in the event of consideration in the form of goods or services — Assignment by a natural person to a company of the right to use and to let to third parties immoveable property in exchange for that company’s services to improve and furnish the property. Case C‑283/12. Order of the Court (Seventh Chamber) of 10 April 2024. Lear Corporation Hungary Autóipari Gyártó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Törvényszék. Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article183 – Right to deduct input VAT – Rules governing exercise of that right – Late refund – Delay caused by the application of a national provision – Effect of a preliminary ruling given by the Court after those facts occurred – Late payment interest – Limitation – Principles of equivalence, effectiveness and fiscal neutrality. Case C-532/23. Judgment of the Court (Third Chamber) of 30 September 2010. Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály. Reference for a preliminary ruling: Baranya Megyei Bíróság - Hungary. Sixth VAT Directive - Directive 2006/112/EC - Right to deduct input tax - New national legislation - Requirements as to the content of an invoice - Retroactive application - Loss of the right to deduct. Case C-392/09. 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. Judgment of the Court (Ninth Chamber) of 25 October 2018. Milan Božičevič Ježovnik v Republika Slovenija. Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 143(1)(d) — Exemption from import VAT — Importation followed by an intra-Community supply — Risk of tax evasion — Good faith of the taxable importer and supplier — Assessment — Duty of care of the taxable importer and supplier. Case C-528/17. Judgment of the Court (Seventh Chamber) of 30 September 2010. Oasis East sp. z o.o. v Minister Finansów. Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. Sixth VAT Directive - Directive 2006/112/EC - Accession of a new Member State - Right to deduct input tax - National legislation excluding the right to deduct tax on the provision of certain services - Commercial partners established in a territory classified as a ‘tax haven’ - Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force. Case C-395/09. Judgment of the Court (Eighth Chamber) of 3 June 2021. BE and DT v Administraţia Judeţeană a Finanţelor Publice Suceava and Others. Request for a preliminary ruling from the Curtea de Apel Suceava. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct – Adjustment of deductions – Insolvency proceedings – National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings. Case C-182/20. Judgment of the Court (Sixth Chamber) of 18 September 2019. Finanzamt Kyritz v Wolf-Henning Peters. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) and (c) — Exemptions — Hospital and medical care — Provision of medical care in the exercise of the medical and paramedical professions — No confidential relationship between the person providing the care and the patient. Case C-700/17. Judgment of the Court (Seventh Chamber) of 11 June 2020. SCT, d.d v Republic of Slovenia. Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Taxable amount — Reduction — Refusal — Non-payment — Taxable person who did not lodge a claim in insolvency proceedings commenced against the debtor — Principles of fiscal neutrality and proportionality — Direct effect. Case C-146/19. Judgment of the Court (Grand Chamber) of 7 March 2017. Proceedings brought by Rzecznik Praw Obywatelskich (RPO). Request for a preliminary ruling from the Trybunał Konstytucyjny w Warszawie. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Point 6 of Annex III — Validity — Procedure — Amendment of a proposal for a Council directive after the Parliament has given an opinion — No fresh consultation of the Parliament — Article 98(2) — Validity — Reduced rate of VAT precluded from being applied to the supply of digital books electronically — Principle of equal treatment — Comparability of two situations — Supply of digital books electronically and on all physical means of support. Case C-390/15. [object Object] [object Object] Judgment of the Court (Fourth Chamber) of 28 July 2016. Ordre des barreaux francophones et germanophone and Others v Conseil des ministres. Request for a preliminary ruling from the Cour constitutionnelle (Belgium). VAT — Directive 2006/112/EC — Validity and interpretation of the directive — Services provided by lawyers — Liability to VAT — Right to an effective remedy — Equality of arms — Legal aid. Case C-543/14. [object Object] [object Object] [object Object] Case C-502/17: Request for a preliminary ruling from Vestre Landsret (Denmark) dated 18 August 2017, C&D Foods Acquisition ApS v Skatteministeriet Case C-43/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 24 January 2019 — Vodafone Portugal — Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira article 9 article 2 paragraph 1 point (c) article 24 article 73 article 72 Case C-581/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 30 July 2019 — FRENETIKEXITO — UNIPESSOAL, LDA v Autoridade Tributária e Aduaneira article 2 paragraph 1 point (c) article 132 paragraph 1 point (c) Case C-365/22: Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 7 June 2022 — IT v État belge article 311 paragraph 1 point 1 article 314 Case C-4/20: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 7 January 2020 — ‘Alti’ OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite Case C-424/19: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 29 May 2019 — Cabinet de avocat UR v Administrația Sector 3 a Finanțelor Publice prin Direcția Generală Regională a Finanțelor Publice București and Others Case C-552/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 September 2017 — Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften article 98 paragraph 2 article 306 annex III point 12 Case C-247/21: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 20 April 2021 — Luxury Trust Automobil GmbH article 42 point (a) article 197 paragraph 1 point (c) article 219a Case C-442/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 5 July 2022 — P Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie Case C-273/16: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 13 May 2016 — Agenzia delle Entrate v Federal Express Europe Inc. article 144 article 86 paragraph 1 Case C-433/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 30 June 2022 — Autoridade Tributária e Aduaneira v HPA — Construções, SA Case C-289/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 3 May 2022 — A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt. (in liquidation) v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 178 point (a) article 167 article 168 point (a) Case C-179/23, Credidam: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 21 March 2023 — Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României, Ministerul Finanțelor article 25 point (c) article 24 paragraph 1 Case C-56/21: Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės (Lithuania) lodged on 29 January 2021 — ‘ARVI’ ir ko UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos Case C-746/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 6 December 2022 — Slovenské Energetické Strojárne A. S. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 169 article 171 paragraph 1 article 170 article 167 Case C-154/20: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 31 March 2020 — Kemwater ProChemie s.r.o. v Odvolací finanční ředitelství Case C-277/24, Adjak: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 22 April 2024 – M.B. v Dyrektor Izby Administracji Skarbowej we Wrocławiu Case C-566/17: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 26 September 2017 — Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej Case C-855/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 November 2019 — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy article 206 article 273 article 69 Case C-734/19: Request for a preliminary ruling from the Tribunalul București (Romania) lodged on 4 October 2019 — ITH Comercial Timișoara SRL v Agenția Națională de Administrare Fiscală ‒ Direcția Generală Regională a Finanțelor Publice București ‒ Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice București — Administrația Sector 1 a Finanțelor Publice article 168 article 167 article 28 article 185 article 184 Case C-580/16: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 17 November 2016 — Firma Hans Bühler KG article 141 point (c) article 197 article 41 paragraph 1 article 42 article 263 article 265 Case C-153/17: Reference for a preliminary ruling from the Supreme Court of the United Kingdom made on 27 March 2017 — Commissioners for Her Majesty’s Revenue and Customs v Volkswagen Financial Services (UK) Ltd article 173 paragraph 2 point (c) Case C-695/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 20 September 2019 — Rádio Popular — Electrodomésticos, S.A. v Autoridade Tributária e Aduaneira article 135 paragraph 1 point (b) article 135 paragraph 1 point (c) Case C-644/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting Bedrijfstakpensioensfonds voor het levensmiddelenbedrijf (BPFL) v Inspecteur van de Belastingdienst Utrecht article 135 paragraph 1 point (g) Case C-278/24, Genzyński: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 22 April 2024 – P.K. v Dyrektor Izby Administracji Skarbowej we Wrocławiu article 193 article 205 article 273 Case C-737/19: Request for a preliminary ruling from the tribunal administratrif de Montreuil (France) lodged on 7 October 2019 — Bank of China Limited v Ministre de l’Action and des Comptes publics article 169 point (c) article 169 point (a) Case C-326/15: Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 1 July 2015 — ‘DNB Banka’AS v Valsts ieņēmumu dienests article 196 article 132 paragraph 1 point (f) Case C-89/23, Companhia União de Crédito Popular: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 February 2023 — Companhia União de Crédito Popular, SARL v Autoridade Tributária e Aduaneira article 135 paragraph 1 point (b) Case C-249/22: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 11 April 2022 — BM v Gebühren Info Service GmbH (GIS) article 2 article 378 paragraph 1 Case C-251/24, Axpo Energy Romania: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 9 April 2024 – Axpo Energy Romania SA v Agenția Națională de Administrare Fiscală, Guvernul României Case C-261/24, Alizeu Eolian: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 12 April 2024 – Alizeu Eolian SA v Agenţia Naţională de Administrare Fiscală, DGRFP București – Administrația Fiscală pentru Contribuabili Mijlocii București, DGRFP Bucureşti – Administraţia Sector 4 a Finanţelor Publice, Ministerul Finanţelor – Direcţia Generală de Soluţionare a Contestaţiilor Case C-270/24, Granulines Invest: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 17 April 2024 – Granulines Invest Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 226 paragraph 7 article 167 article 226 article 178 point (a) article 226 paragraph 6 article 168 point (a) Case C-180/22: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 March 2022 — Finanzamt Hamm v Harry Mensing Case C-239/22: Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 5 April 2022 — État belge and Promo 54 v Promo 54 and État belge article 12 paragraph 2 unnumbered paragraph 3 article 12 paragraph 1 article 135 paragraph 1 point (j) article 12 paragraph 1 point (a) article 12 paragraph 2 Case C-60/23, Digital Charging Solutions: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 6 February 2023 — Skatteverket v Digital Charging Solutions GmbH article 14 paragraph 1 article 15 paragraph 1 Case C-515/24, Randstad España: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 24 July 2024 – Randstad España, SLU v Administracíon General del Estado article 176 unnumbered paragraph 1 article 168 point (a) article 176 unnumbered paragraph 2 Case C-641/21: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 20 October 2021 — Climate Corporation Emissions Trading GmbH v Finanzamt Österreich Case C-507/16: Request for a preliminary ruling from the Administrativen sad Sofia grad (Bulgaria) lodged on 26 September 2016 — ‘Еntertainment Balgaria System’ ЕООD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia article 169 point (a) article 168 point (a) article 214 article 214 paragraph 1 point (a) article 214 paragraph 1 point (e) article 214 paragraph 1 point (d) Case C-449/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 26 July 2017 — A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel article 132 paragraph 1 point (i) article 132 paragraph 1 point (j) Case C-341/22: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 25 May 2022 — Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate article 9 paragraph 1 article 167 Case C-127/22: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 22 February 2022 — Balgarska telekomunikatsionna kompania EAD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia article 185 paragraph 1 article 185 paragraph 2 Case C-519/21: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 24 August 2021 — ASA v DGRFP Cluj article 73 article 14 article 65 article 9 article 63 article 167 article 179 article 168 point (a) article 178 point (a) article 62 article 78 article 12 Case C-146/22: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 1 March 2022 — YD v Dyrektor Krajowej informacji Skarbowej annex III point 1 article 98 paragraph 2 recital 4 annex III point 12a article 14 paragraph 1 article 98 paragraph 1 article 98 paragraph 3 article 24 paragraph 1 recital 7 article 2 paragraph 1 point (a) article 2 paragraph 1 point (c) Case C-114/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 18 February 2022 — Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o. article 167 article 168 point (a) article 273 article 178 point (a) Case C-108/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 February 2022 — C. Sp. z o.o. (currently in liquidation) v Dyrektor Krajowej Informacji Skarbowej Case C-314/22: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 11 May 2022 — ‘Consortium Remi Group’ AD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite article 90 paragraph 2 article 90 article 90 paragraph 1 Case C-108/19: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 11 February 2019 — Krakvet sp. z o.o. sp.k. v Direcția Generală Regională a Finanțelor Publice București, Administrația Fiscală pentru Contribuabili Nerezidenți Case C-432/15: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 7 August 2015 — Odvolací finanční ředitelství v Pavlína Baštová article 2 paragraph 1 point (c) annex III article 98 annex III point 14 Case C-127/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 February 2018 — A-PACK CZ, s r.o. v Odvolací finanční ředitelství article 90 paragraph 2 article 90 Case C-262/16: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 12 May 2016 – Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs article 296 paragraph 2 article 299 Case C-459/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 31 July 2017 — SGI v Ministre de l’Action et des Comptes Publics Case C-291/18: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 26 April 2018 — Grup Servicii Petroliere SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili article 148 point (a) article 148 point (c) Case C-165/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 3 April 2017 — Morgan Stanley & Co International plc v Ministre de l’Économie et des Finances article 169 article 175 article 168 article 173 article 174 Case C-612/21: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 September 2021 — Gmina O. v Dyrektor Krajowej Informacji Skarbowej article 2 paragraph 1 article 13 paragraph 1 article 9 paragraph 1 article 73 Case C-712/19: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 24 September 2019 — Novo Banco S.A. v Junta de Andalucía article 135 paragraph 1 point (d) article 401 Case C-374/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 May 2019 — HF v Finanzamt Bad Neuenahr-Ahrweiler article 187 article 185 paragraph 1 Case C-460/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 31 July 2017 —Valériane SNC v Ministre de l’Action et des Comptes Publiques Case C-630/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 23 August 2019 — PAGE Internacional Lda. v Autoridade Tributária e Aduaneira article 168 point (a) article 176 Case C-422/17: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 13 July 2017 — Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie article 310 article 307 article 306 article 308 article 65 article 309 Case C-616/21: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 5 October 2021 — Dyrektor Krajowej Informacji Skarbowej v Gmina L. article 2 paragraph 1 article 13 paragraph 1 article 9 paragraph 1 Case C-344/15: Reference for a preliminary ruling from Appeal Commissioners (Ireland) made on 6 July 2015 — National Roads Authority v The Revenue Commissioners article 13 paragraph 1 L 2 Case C-421/17: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 13 July 2017 — Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna, established in Kutno article 2 paragraph 1 point (a) Case C-329/18: Request for a preliminary ruling from the Augstākā tiesa (Supreme Court, Latvia) lodged on 17 May 2018 — Valsts ieņēmumu dienests v SIA Altic Case C-576/15: Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo (Bulgaria) lodged on 9 November 2015 — ЕТ ‘Maya Marinova’ v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na natsionalnata agentsia za prihodite article 14 paragraph 1 article 73 article 9 paragraph 1 article 273 paragraph 1 point (a) article 80 Case C-812/19: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 4 November 2019 — Danske Bank A/S v Skatteverket article 2 paragraph 1 article 11 article 9 paragraph 1 Case C-332/15: Request for a preliminary ruling from the Tribunale di Treviso (Italy) lodged on 6 July 2015 — Criminal proceedings against Giuseppe Astone Case C-604/19: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 9 August 2019 — Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej article 9 paragraph 1 article 14 paragraph 2 point (a) article 2 paragraph 1 point (a) article 13 article 14 paragraph 1 Case C-501/24, Klinka-Geo Trans: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 17 July 2024 – Klinka-Geo Trans Földmunkavégző Ipari, Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 178 point (a) article 168 point (a) article 167 Case C-273/18: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 20 April 2018 — SIA ‘Kuršu zeme’ Case C-235/21: Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije (Slovenia) lodged on 12 April 2021 — RAIFFEISEN LEASING, trgovina in leasing d. o. o. v Republika Slovenija Case C-278/18: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 April 2018 — Manuel Jorge Sequeira Mesquita v Fazenda Pública article 135 paragraph 1 point (l) Case C-344/22: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 May 2022 — Gemeinde A v Finanzamt article 13 paragraph 1 unnumbered paragraph 2 article 2 paragraph 1 point (c) Case C-573/22: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 26 August 2022 — A, B and Association C v Skatteministeriet annex X part A point 2 article 370 appendix 2 paragraph 1 Case C-427/16: Request for a preliminary ruling from the Sofiyski rayonen sad (Bulgaria) lodged on 1 August 2016 — ‘Chez Elektro Balgaria’ AD v Yordan Kotsev Case C-101/16: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 19 February 2016 — SC Paper Consult SRL v Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud Case C-555/15: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Leiria (Portugal) lodged on 28 October 2015 — Bernard Jean Marie Gabarel v Fazenda Pública article 132 paragraph 1 point (c) Case C-156/20: Reference for a preliminary ruling from the Supreme Court of the United Kingdom made on 6 April 2020 — Zipvit Ltd v Commissioners for Her Majesty's Revenue & Customs article 226 paragraph 10 article 226 paragraph 9 article 168 point (a) Case C-837/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 19 November 2019 — Super Bock Bebidas, S.A. v Autoridade Tributária e Aduaneira article 176 unnumbered paragraph 2 article 168 point (a) Case C-146/19: Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije (Slovenia) lodged on 21 February 2019 — SCT, d.d., in bankruptcy v Republic of Slovenia article 90 paragraph 1 article 90 paragraph 2 Case C-398/20: Request for a preliminary ruling from the Krajský soud v Brně (Czech Republic) lodged on 20 August 2020 — ELVOSPOL v Odvolací finanční ředitelství article 90 paragraph 1 article 90 paragraph 2 Case C-5/17: Reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 6 January 2017 — Commissioners for Her Majesty’s Revenue and Customs v DPAS Limited article 135 paragraph 1 point (d) Case C-232/22: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 1 April 2022 — Cabot Plastics Belgium SA v État belge Case C-265/18: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 17 April 2018 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė article 292 article 287 article 286 article 284 article 290 article 288 article 291 article 283 article 282 article 289 article 285 Case C-288/16: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 23 May 2016 — IK ‘L.Č.’ article 146 paragraph 1 point (e) Case C-796/23, Česká síť: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 21 December 2023 – Česká síť s. r. o. v Odvolací finanční ředitelství article 193 article 9 paragraph 1 Case C-615/16: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 28 November 2016 — Giovanna Judith Kerr v Fazenda Pública article 15 paragraph 2 article 135 paragraph 1 point (f) Case C-286/16: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 23 May 2016 — SC Exmitiani SRL v Direcția Generală a Finanțelor Publice Cluj Case C-238/16: Request for a preliminary ruling from the Finanzgericht Münster (Germany) lodged on 26 April 2016 — X v Finanzamt I article 132 paragraph 1 point (d) article 169 point (b) article 168 article 146 paragraph 1 Case C-254/16: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 3 May 2016 — Glencore Grain Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság Case C-475/17: Request for a preliminary ruling from the Riigikohus (Estonia) lodged on 8 August 2017 — AS Viking Motors, OÜ TKM Beauty Eesti, AS TKM King, Kaubamaja AS, Selver AS v Tallinna linn, Maksu- ja Tolliamet Case C-68/23, Finanzamt O: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 February 2023 — M-GbR v Finanzamt O article 30a point 2 article 30b paragraph 1 unnumbered paragraph 1 sentence 1 article 30b paragraph 2 unnumbered paragraph 1 article 2 Case C-235/19: Reference for a preliminary ruling from the Court of Appeal (United Kingdom) made on 18 March 2019 — United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs article 135 paragraph 1 point (a) Case C-716/18: Request for a preliminary ruling from the Curtea de Apel Timișoara (Romania) lodged on 14 November 2018 — CT v Administrația Județeană a Finanțelor Publice Caraș-Severin — Serviciul inspecție persoane fizice, Direcția Generală Regională a Finanțelor Publice Timișoara — Serviciul soluționare contestații 1 article 288 unnumbered paragraph 1 point 4 Case C-733/22: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 29 November 2022 — Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP v ‘Valentina Heights’ EOOD annex III point 12 article 98 paragraph 2 Case C-548/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 September 2017 — Finanzamt Goslar v baumgarten sports & more GmbH article 90 paragraph 1 article 63 article 90 paragraph 2 Case C-231/19: Reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 15 March 2019 — Blackrock Investment Management (UK) Limited v Commissioners for HerMajesty's Revenue and Customs article 135 paragraph 1 point (g) Case C-250/22: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 11 April 2022 — Fallimento Villa di Campo Srl v Agenzia delle Entrate Case C-48/20: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 January 2020 — UAB ‘P’ v Dyrektor Izby Skarbowej w Białymstoku Case C-16/17: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 13 January 2017 — TGE Gas Engineering GmbH — Sucursal em Portugal v Autoridade Tributária e Aduaneira article 178 article 167 article 179 article 193 article 169 article 45 article 44 article 196 article 192a article 168 article 132 paragraph 1 point (f) article 194 Case C-418/22: Request for a preliminary ruling from the Tribunal de première instance du Luxembourg (Belgium) lodged on 21 June 2022 — SA CEZAM v Belgian State article 63 article 250 article 167 article 273 article 206 article 62 paragraph 2 Case C-1/21: Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo (Bulgaria) lodged on 4 January 2021 — MC v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite Case C-46/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 January 2020 — Z v Finanzamt G article 167 article 168 point (a) Case C-527/23, Weatherford Atlas Gip: Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 16 August 2023 — Weatherford Atlas Gip SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili Case C-373/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 May 2019 — Finanzamt München III v Dubrovin & Tröger GbR — Aquatics article 132 paragraph 1 point (i) article 132 paragraph 1 point (j) Case C-45/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 January 2020 — E v Finanzamt N article 168 point (a) article 167 Case C-214/18: Request for a preliminary ruling from the Sąd Rejonowy w Sopocie (Poland) lodged on 26 March 2018 — H.W. article 78 paragraph 1 PT (a) article 1 article 2 paragraph 1 point (a) article 2 paragraph 1 point (c) article 73 Case C-458/21: Request for a preliminary ruling from the Kúria (Hungary) lodged on 22 July 2021 — CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 132 paragraph 1 point (c) Case C-125/24, Palmstråle : Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 15 February 2024 – AA v Allmänna ombudet hos Tullverket article 143 paragraph 1 point (e) Case C-495/17: Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 14 August 2017 — Cartrans Spedition Srl v Direcția Generală Regională a Finanțelor Publice Ploiești — Administrația Județeană a Finanțelor Publice Prahova, Direcția Regională a Finanțelor Publice București — Administrația Fiscală pentru Contribuabili Mijlocii Case C-665/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 December 2016 — Minister Finansów v Gmina Wrocław article 14 paragraph 2 point (a) Case C-482/21: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 5 August 2021 — Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 135 paragraph 1 point (a) article 90 paragraph 1 Case C-132/16: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 1 March 2016 — Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia v Iberdrola Inmobiliaria Real Estate Investments EOOD article 26 paragraph 1 point (b) article 168 point (a) article 176 Case C-664/16: Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 21 December 2016 — Lucrețiu Hadrian Vădan v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor and Direcția Generală Regională a Finanțelor Publice Brașov — Administrația Județeană a Finanțelor Publice Alba article 168 article 273 article 179 article 167 article 178 Case C-791/18: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 17 December 2018 — Stichting Schoonzicht, other party to the proceedings: Staatssecretaris van Financiën article 189 point (c) article 184 article 186 article 189 point (b) article 187 article 185 Case C-633/15: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 30 November 2015 — London Borough of Ealing v Commissioners for Her Majesty's Revenue and Customs article 132 paragraph 1 point (m) article 133 point (d) Case C-505/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 25 July 2022 — Deco Proteste — Editores, Lda. v Autoridade Tributária e Aduaneira (Tax and Customs Administration) article 16 article 16 unnumbered paragraph 2 Case C-293/21: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 7 May 2021 — ‘Vittamed technologijos’ UAB, in liquidation v Valstybinė mokesčių inspekcija article 185 article 184 article 186 article 187 Case C-516/21: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 August 2021 — Finanzamt X v Y article 135 paragraph 2 point (c) article 135 paragraph 1 point (l) Case C-288/19: Request for a preliminary ruling from the Finanzgericht des Saarlandes (Germany) lodged on 9 April 2019 — QM v Finanzamt Saarbrücken Case C-305/16: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 30 May 2016 — Avon Cosmetics Ltd v The Commissioners for Her Majesty's Revenue and Customs Case C-264/17: Request for a preliminary ruling from the Finanzgericht Münster (Germany) lodged on 17 May 2017 — Harry Mensing v Finanzamt Hamm article 316 paragraph 1 point (b) article 322 point (b) Case C-935/19: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 23 December 2019 — Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu article 250 article 273 article 2 Case C-267/21: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 23 April 2021 — Uniqa Asigurări SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor and Direcția Generală de Administrare a Marilor Contribuabili Case C-392/16: Request for a preliminary ruling from the Curtea de Apel Bucureşti (Romania) lodged on 13 July 2016 — Marcu Dumitru v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice București Case C-573/15: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA article 98 paragraph 2 article 98 paragraph 1 annex III point 4 annex III point 3 Case C-97/21: Request for a preliminary ruling from the Administrativen sad Blagoevgrad (Bulgaria) lodged on 16 February 2021 — МV — 98 v Nachalnik na otdel ‘Operativni deynosti’ — grad Sofia v glavna direktsia ‘Fiskalen kontrol’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite Case C-446/15: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 18 August 2015 — Signum Alfa Sped Kft. v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság Case C-335/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 April 2019 — E. Sp. z o.o. Sp. k., having its seat in S. v Minister Finansów Case C-429/23, NARE-BG: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 11 July 2023 — NARE-BG EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite Case C-703/18: Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 12 November 2018 — Healthspan Limited v Commissioners for Her Majesty's Revenue and Customs Case C-696/22: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 8 November 2022 — C SPRL v AJFP Cluj and DGRFP Cluj-Napoca article 66 article 63 article 64 Case C-26/18: Request for a preliminary ruling from the Hessisches Finanzgericht (Germany) lodged on 16 January 2018 — Federal Express Corporation, German branch v Hauptzollamt Frankfurt am Main article 61 paragraph 1 article 2 paragraph 1 point (d) article 30 Case C-375/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 7 July 2016 — Finanzamt Bergisch Gladbach v Igor Butin article 226 paragraph 5 article 226 Case C-703/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 September 2019 — J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach annex III point 12a article 98 paragraph 2 Case C-42/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 19 January 2022 — Global, Companhia de Seguros, S.A. v Autoridade Tributária e Aduaneira article 136 point (a) article 135 paragraph 1 point (a) Case C-48/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 25 January 2019 — X-GmbH v Z Tax Office article 132 paragraph 1 point (c) Case C-374/16: Request for a preliminary ruling from the Bundesfinanzhof, Germany lodged on 7 July 2016 — RGEX GmbH, in liquidation, represented by Rochus Geissel, liquidator v Finanzamt Neuss article 168 point (a) article 178 point (a) article 226 point 5 Case C-615/23, Dyrektor Krajowej Informacji Skarbowej: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 6 October 2023 — Dyrektor Krajowej Informacji Skarbowej v P. S.A. Case C-593/19: Request for a preliminary ruling from the Bundesfinanzgericht (Außenstelle Graz) (Austria) lodged on 5 August 2019 — SK Telecom Co. Ltd. article 59a point (b) article 59 Case C-620/21: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 6 October 2021 — Momtrade Ruse OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite article 132 paragraph 1 point (g) Case C-461/21: Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 27 July 2021 — SC Cartrans Preda SRL v Direcția Generală Regională a Finanțelor Publice Ploiești — Administrația Județeană a Finanțelor Publice Prahova article 144 article 86 paragraph 1 point (a) article 86 paragraph 2 article 86 paragraph 1 point (b) Case C-386/16: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 12 July 2016 — UAB ‘Toridas’ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Kauno apskrities valstybinė mokesčių inspekcija article 40 article 33 article 138 paragraph 1 article 141 article 140 point (a) Case C-387/16: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 12 July 2016 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera B.V. and Vilniaus apskrities valstybinė mokesčių inspekcija Case C-794/23, Finanzamt Österreich: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 21 December 2023 – Finanzamt Österreich v P GmbH Case C-436/24, Lyko Operations: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 20 June 2024 – Skatteverket v Lyko Operations AB Case C-411/24, D GmbH: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 12 June 2024 – D GmbH & Co. KG v Finanzamt A annex III point 12 article 98 paragraph 2 article 98 paragraph 1 article 24 paragraph 1 Case C-404/16: Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 19 July 2016 — Lombard Ingatlan Lízing Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság article 90 paragraph 1 article 90 paragraph 2 Case C-33/16: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 20 January 2016 — A Oy article 148 point (d) article 148 point (a) Case C-512/21: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 17 August 2021 — Aquila Part Prod Com S.A. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 10 article 9 paragraph 1 article 168 point (a) article 178 point (a) article 167 Case C-410/24, Blapp: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 12 June 2024 – D v Finanzamt F article 98 paragraph 2 annex III point 12 article 98 paragraph 1 article 24 paragraph 1 Case C-378/21: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 21 June 2021 — P GmbH Case C-521/24, Aptiv Services Hungary: Request for a preliminary ruling from the Győri Törvényszék (Hungary) lodged on 30 July 2024 – Aptiv Services Hungary Kft. v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatósága article 179 article 178 point (c) article 182 article 168 point (c) article 180 article 178 point (d) article 181 Case C-409/24, J-GmbH: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 12 June 2024 – J-GmbH v Finanzamt K annex III point 12 article 98 paragraph 2 article 24 paragraph 1 article 98 paragraph 1 Case C-729/21: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 1 December 2021 — W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi Case C-405/24, L.: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 11 June 2024 – L. s.c. v Dyrektor Krajowej Informacji Skarbowej article 143 paragraph 1 point (b) Case C-624/15: Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas (Lithuania) lodged on 23 November 2015 — Litdana UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos article 314 article 226 paragraph 14 article 226 paragraph 11 Case C-709/22, Syndyk Masy Upadłości A: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 17 November 2022 — Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu Case C-185/18: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 9 March 2018 — Oro Efectivo S.L. v Diputación Foral de Bizkaia Case C-583/20: Request for a preliminary ruling from the Kúria (Hungary) lodged on 6 November 2020 — EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-71/18: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 2 February 2018 — Skatteministeriet (Danish Ministry of Taxation) v KPC Herning article 12 paragraph 1 point (b) article 12 paragraph 1 point (a) article 12 paragraph 2 article 135 paragraph 1 point (j) article 135 paragraph 1 point (k) article 12 paragraph 3 Case C-535/24, Svilosa: Request for a preliminary ruling from the Administrativen sad – Veliko Tarnovo (Bulgaria) lodged on 6 August 2024 – Svilosa AD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Veliko Tarnovo article 26 paragraph 1 point (b) article 24 paragraph 1 Case C-459/19: Reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 17 June 2019 — Commissioners for Her Majesty's Revenue & Customs v Wellcome Trust Ltd article 47 article 44 article 45 article 46 article 49 article 48 Case C-201/18: Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 19 March 2018 — Mydibel S.A. v État belge article 15 article 187 article 14 article 188 article 185 article 168 article 184 Case C-121/24, Vaniz: Request for a preliminary ruling from the Administrativen sad – Veliko Tarnovo (Bulgaria) lodged on 14 February 2024 – ‘Vaniz’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo Case C-250/21: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 April 2021 — Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty represented by O. SA article 135 paragraph 1 point (b) Case C-532/22: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 9 August 2022 — Direcția Generală Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj v SC Westside Unicat Case C-696/20: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 December 2020 — B. v Dyrektor Izby Skarbowej w. W. Case C-695/20: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 22 December 2020 — Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs Case C-81/20: Request for a preliminary ruling from the Tribunalul București (Romania) lodged on 12 February 2020 — SC Mitliv Exim SRL v Agenția Națională de Administrare Fiscală and Direcția Generală de Administrare a Marilor Contribuabili Case C-80/20: Request for a preliminary ruling from the Tribunalul București (Romania) lodged on 12 February 2020 — Wilo Salmson France SAS v Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice București, and Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice București — Administrația Fiscală pentru Contribuabili Nerezidenți Case C-364/17: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 13 June 2017 — ‘Varna Holideis’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite article 185 paragraph 2 article 14 paragraph 1 article 90 paragraph 1 article 185 paragraph 1 Case C-624/23, SEM Remont: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 10 October 2023 — ‘SEM Remont’ EOOD v Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite article 228 article 63 article 203 article 218 article 167 article 226 article 220 article 168 point (a) article 178 point (a) article 219 article 176 Case C-218/21: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 1 April 2021 — Autoridade Tributária e Aduaneira v DSR. — Montagem e Manutenção de Ascensores e Escadas Rolantes SA Case C-164/24, Cityland: Request for a preliminary ruling from the Administrativen sad – Veliko Tarnovo (Bulgaria) lodged on 1 March 2024 – ‘Cityland’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo article 213 paragraph 1 article 273 Case C-320/17: Request for a preliminary ruling from the Conseil d’État (France) lodged on 29 May 2017 — Marle Participations SARL v Ministère de l’Économie et des Finances Case C-697/20: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 December 2020 — W.G. v Dyrektor Izby Skarbowej in L. article 296 article 9 article 295 Case C-108/20: Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg (Germany) lodged on 27 February 2020 — HR v Finanzamt Wilmersdorf article 168 point (a) article 167 Case C-215/19: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 8 March 2019 — Veronsaajien oikeudenvalvontayksikkö Case C-528/17: Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije (Slovenia) lodged on 4 September 2017 — Milan Božičevič Ježovnik v Republic of Slovenia Case C-607/20: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 17 November 2020 — GE Aircraft Engine Services Ltd v The Commissioners for Her Majesty's Revenue & Customs article 26 paragraph 1 point (b) Case C-801/19: Request for a preliminary ruling from the Upravni sud u Zagrebu (Croatia) lodged on 31 October 2019 — FRANCK d.d., Zagreb v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak article 135 paragraph 1 point (d) article 135 paragraph 1 point (b) Case C-592/15: Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 13 November 2015 — Commissioners for Her Majesty's Revenue and Customs v British Film Institute article 132 paragraph 1 point (n) Case C-281/20: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 26 June 2020 — Ferimet S.L. v Administración General del Estado Case C-26/16: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 18 January 2016 — Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira article 138 paragraph 2 point (a) Case C-159/17: Request for a preliminary ruling from the Curtea de Apel Constanța (Romania) lodged on 29 March 2017 — Întreprinderea Individuală Dobre M. Marius v Ministerul Finanțelor Publice — Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice Galați — Serviciul Soluționare Contestații, Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice Galați — Administrația Județeană a Finanțelor Publice Constanța — Serviciul Inspecție Fiscală Persoane Fizice article 179 article 213 paragraph 1 article 214 paragraph 1 point (a) article 169 article 273 article 167 article 168 Case C-4/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 January 2018 — Michael Winterhoff, acting as liquidator in the insolvency of DIREKTexpress Holding AG v Finanzamt Ulm article 132 paragraph 1 point (a) Case C-392/24, PPC Renewables Romania: Request for a preliminary ruling from Curtea de Apel București (Romania) lodged on 5 June 2024 – PPC Renewables Romania SRL v Agenția Națională de Administrare Fiscală, Direcția Generală de Administrare a Marilor Contribuabili, Guvernul României, Ministerul Finanțelor Case C-333/20: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 22 July 2020 — Berlin Chemie A. Menarini SRL v Administrația Fiscală pentru Contribuabili Mijlocii București — Direcția Generală Regională a Finanțelor Publice București Case C-227/21: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 9 April 2021 — ‘HA.EN.’ UAB v Valstybinė mokesčių inspekcija Case C-680/23, Modexel: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal (Portugal) lodged on 14 November 2023 — Modexel — Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira Case C-17/18: Request for a preliminary ruling from the Tribunalul Mureș (Romania) lodged on 9 January 2018 — Criminal proceedings against Virgil Mailat, Delia Elena Mailat and Apcom Select SA article 19 article 135 paragraph 1 point (l) article 29 Case C-5/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 January 2018 — Jochen Eisenbeis, acting as liquidator in the insolvency of JUREX GmbH v Bundeszentralamt für Steuern article 132 paragraph 1 point (a) Case C-241/23, Dyrektor Izby Administracji Skarbowej w Warszawie: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 18 April 2023 — P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie Case C-741/22: Request for a preliminary ruling from the Court of First Instance of Liège (Belgium) lodged on 2 December 2022 — Casino de Spa SA and Others article 135 paragraph 1 point (i) Case C-90/20: Request for a preliminary ruling from the Højesteret (Denmark) lodged on 24 February 2020 — Apcoa Parking Danmark A/S v Skatteministeriet article 2 paragraph 1 point (c) Case C-726/23, Arcomet Towercranes: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 28 November 2023 — S.C. Arcomet Towercranes S.R.L. v Direcția Generală Regională a Finanțelor Publice București, Administrația Fiscală pentru Contribuabili Mijlocii București article 178 article 168 article 2 paragraph 1 point (c) Case C-213/24, Grzera: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 19 March 2024 – E.T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu article 9 paragraph 1 article 2 paragraph 1 Case C-453/22: Request for a preliminary ruling from the Finanzgericht Münster (Germany) lodged on 6 July 2022 — Michael Schütte v Finanzamt Brilon Case C-182/20: Request for a preliminary ruling from the Curtea de Apel Suceava (Romania) lodged on 23 April 2020 — BE, DT v Administrația Județeană a Finanțelor Publice Suceava, Direcția Generală Regională a Finanțelor Publice Iași, Accer Ipurl Suceva — lichidator judiciar al BE, EP Case C-653/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 October 2018 — Unitel Sp. z o.o. w Warszawie v Dyrektor Izby Skarbowej w Warszawie article 131 article 168 article 146 paragraph 1 point (a) article 146 paragraph 1 point (b) Case C-242/18: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 5 April 2018 — ‘UniCredit Leasing’ EAD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP article 90 paragraph 1 article 90 paragraph 2 Case C-684/18: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 6 November 2018 — World Comm Trading Gfz SRL v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală Regională a Finanțelor Publice Ploiești Case C-410/17: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 7 July 2017 — A article 14 paragraph 1 article 24 paragraph 1 article 2 paragraph 1 point (a) article 2 paragraph 1 point (c) Case C-612/20: Request for a preliminary ruling from the Tribunalul Cluj (Romania) lodged on 17 November 2020 — Happy Education SRL v Direcția Generală Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj article 133 article 134 article 132 paragraph 1 point (i) Case C-420/18: Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch (Netherlands) lodged on 26 June 2018 — IO, other party: Inspecteur van de rijksbelastingdienst Case C-276/24, KONREO: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 April 2024 – KONREO, v. o. s., insolvenční správce úpadce FAU s.r.o. v Odvolací finanční ředitelství Case C-414/17: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 10 July 2017 — Arex CZ a.s. v Odvolací finanční ředitelství article 138 paragraph 2 point (b) article 138 paragraph 1 Case C-532/23, Lear Corporation Hungary: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 18 August 2023 — Lear Corporation Hungary Autóipari Gyártó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-552/16: Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 2 November 2016 — WIND INNOVATION 1 EOOD, in liquidation v Direktor na Direktsia ‘Obzhalvane I danachno-osiguritelna praktika’ — Sofia Case C-713/21: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 25 November 2021 — A v Finanzamt X article 2 paragraph 1 point (c) Case C-475/23, Voestalpine Giesserei Linz: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) 25 July 2023 — Voestalpine Giesserei Linz v Administrația Județeană a Finanțelor Publice Cluj, Direcția Generală Regională a Finanțelor Publice Cluj-Napoca Case C-101/24, Finanzamt Hamburg-Altona: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 7 February 2024 – Finanzamt Hamburg-Altona v XYRALITY GmbH article 45 article 28 article 44 article 203 Case C-449/19: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 13 June 2019 — WEG Tevesstraße v Finanzamt Villingen-Schwenningen Case C-598/20: Request for a preliminary ruling from the Satversmes tiesa (Latvia) lodged on 13 November 2020 — AS Pilsētas zemes dienests v Latvijas Republikas Saeima article 135 paragraph 1 point (l) Case C-96/20: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 November 2020 — DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 43 article 2 paragraph 1 point (c) article 24 paragraph 1 Case C-531/17: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 8 September 2017 — Vetsch Int. Transporte GmbH Case C-637/20: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 25 November 2020 — Skatteverket v DSAB Destination Stockholm AB Case C-330/21: Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent (Belgium) lodged on 27 May 2021 — The Escape Center BVBA v Belgische Staat article 98 paragraph 2 annex III point 14 Case C-390/15: Request for a preliminary ruling from the Trybunał Konstytucyjny (Poland) lodged on 20 July 2015 — Rzecznik Praw Obywatelskich (RPO) annex III point 6 article 98 paragraph 2 Case C-98/21: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 February 2021 — Finanzamt R v W-GmbH article 168 point (a) article 167 Case C-396/16: Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije (Slovenia) lodged on 15 July 2016 — T — 2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (currently in a state of insolvency) v Republika Slovenija article 185 paragraph 1 article 186 article 185 paragraph 2 L 2 article 184 article 185 paragraph 2 L 1 Case C-182/17: Request for a preliminary ruling from the Kúria (Hungary) lodged on 11 April 2017 — Ntp. Nagyszénás Településszolgáltatási Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság article 13 paragraph 1 L 1 Case C-787/18: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 17 December 2018 — Skatteverket v Sögård Fastigheter AB article 188 paragraph 2 article 19 Case C-401/18: Request for a preliminary ruling from the Krajský soud v Praze (Czech Republic) lodged on 18 June 2018 — Herst, s.r.o. v Odvolací finanční ředitelství article 138 paragraph 1 article 138 paragraph 2 point (b) Case C-622/23, rhtb: Request for a preliminary ruling from the Oberster Gerichtshof (Austria) lodged on 10 October 2023 — rhtb: projekt gmbh v Parkring 14-16 Immobilienverwertung GmbH article 2 paragraph 1 point (c) article 73 Case C-397/21: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 29 June 2021 — HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-368/21: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 14 June 2021 — R.T. v Hauptzollamt Hamburg Case C-544/16: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 28 October 2016 — Marcandi Limited, trading as ‘Madbid’ v Commissioners for Her Majesty's Revenue & Customs article 63 article 24 article 62 article 14 article 79 point b) article 73 article 2 paragraph 1 article 65 Case C-275/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 23 April 2018 — Milan Vinš v Odvolací finanční ředitelství Case C-288/22: Request for a preliminary ruling from the Tribunal d’arrondissement (Luxembourg) lodged on 29 April 2022 — TP v Administration de l’enregistrement, des domaines et de la TVA Case C-462/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 17 August 2016 — Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG Case C-519/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 4 August 2022 — MAX7 Design Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-358/20: Request for a preliminary ruling from the Judecătoria Oradea (Romania) lodged on 30 July 2020 — Promexor Trade SRL v Direcția Generală a Finanțelor Publice Cluj — Administrația Județeană a Finanțelor Publice Bihor Case C-733/23, Beach and bar management: Request for a preliminary ruling from the Administrativen sad Burgas (Bulgaria) lodged on 1 December 2023 — ‘Beach and bar management’ EOOD v Nachalnik na otdel ‘Operativni deynosti’ Burgas Case C-744/23, Zlakov: Request for a preliminary ruling from the Sofiyski rayonen sad (Bulgaria) lodged on 1 December 2023 — T.P.T. v ‘Financial Bulgaria’ EOOD article 26 paragraph 1 point (b) article 75 article 28 article 24 paragraph 1 article 2 paragraph 1 point (c) Case C-453/15: Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 24 August 2015 — Criminal proceedings against A, B article 56 paragraph 1 point (a) Case C-406/20: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 28 August 2020 — Phantasialand v Finanzamt Brühl annex III point 7 article 98 paragraph 2 Case C-426/22: Request for a preliminary ruling from the Szegedi Törvényszék (Hungary) lodged on 28 June 2022 — SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-400/18: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 18 June 2018 — Infohos v Belgische Staat article 132 paragraph 1 point (f) Case C-697/18: Request for a preliminary ruling from the Tribunal Económico Administrativo Central de Madrid (Spain) lodged on 7 November 2018 — Televisión Autonómica de Castilla La Mancha v Agencia Estatal de la Administración Tributaria (AEAT) Case C-696/18: Request for a preliminary ruling from the Tribunal Económico Administrativo Central de Madrid (Spain) lodged on 7 November 2018 — Radiotelevisión del Principado de Asturias SAU v Agencia Estatal de la Administración Tributaria (AEAT) Case C-87/23, Latvijas Informācijas un komunikācijas tehnoloģijas asociācija: Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 15 February 2023 — Biedrība ‘Latvijas Informācijas un komunikācijas tehnoloģijas asociācija’ v Valsts ieņēmumu dienests article 9 paragraph 1 article 28 article 73 Case C-664/21: Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije (Slovenia) lodged on 5 November 2021 — NEC PLUS ULTRA COSMETICS AG v Republic of Slovenia article 131 article 138 paragraph 1 Case C-59/20: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 4 February 2020 — DBKAG v Finanzamt Linz article 135 paragraph 1 point (g) Case C-669/21: Request for a preliminary ruling from the Tribunal Judicial da Comarca do Porto — Juízo Central Cível da Póvoa de Varzim (Portugal) lodged on 9 November 2021 — Gencoal S.A. v Conceito Norte — Consultadoria de Gestão, Lda., BT article 171 article 170 recital 5 recital 4 article 167 recital 7 article 178 Case C-58/20: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 4 February 2020 — K v Finanzamt Linz article 135 paragraph 1 point (g) Case C-643/20: Request for a preliminary ruling from the Veszprémi Törvényszék (Hungary) lodged on 30 November 2020 — ENERGOTT Fejlesztő és Vagyonkezelő Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 90 paragraph 1 article 90 paragraph 2 article 273 Case C-242/19: Request for a preliminary ruling from Tribunalul București (Romania) lodged on 20 March 2019 — CHEP Equipment Pooling NV v Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice București — Serviciul Soluționare Contestații, Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice București — Administrația Fiscală pentru Contribuabili Nerezidenți article 9 paragraph 1 article 17 paragraph 2 Case C-40/15: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 2 February 2015 — Minister Finansów v BRE Ubezpieczenia Sp. z o.o., established in Warsaw article 135 paragraph 1 point (a) Case C-549/16: Request for a preliminary ruling from the Commissione tributaria di Secondo Grado di Bolzano (Italia) lodged on 31 October 2016 — Agenzia delle Entrate — Direzione provinciale Ufficio controlli di Bolzano v Palais Kaiserkron Srl Case C-282/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 26 April 2022 — Dyrektor Krajowej Informacji Skarbowej v P. in W. article 24 paragraph 1 article 14 paragraph 1 Case C-513/20: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 13 October 2020 — Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache, S.A. article 132 paragraph 1 point (b) Case C-791/22, Hauptzollamt Braunschweig: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 28 December 2022 — G.A. v Hauptzollamt Braunschweig Case C-808/23, Högkullen: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2023 — Högkullen AB v Skatteverket article 72 article 72 unnumbered paragraph 1 article 80 Case C-657/22: Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 18 October 2022 — SC Bitulpetrolium Serv SRL v Administrația Județeană a Finanțelor Publice Prahova — Direcția Generală Regională a Finanțelor Publice Ploiești article 250 article 2 article 270 Case C-7/20: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 9 January 2020 — VS v Hauptzollamt Münster article 71 paragraph 1 unnumbered paragraph 2 Case C-9/20: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 10 January 2020 — Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster Case C-785/23, Bulgarian Posts: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 19 December 2023 — Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite ‘Bulgarian Posts’ EAD v ‘Bulgarian Posts’ EAD Case C-537/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 11 August 2022 — Global Ink Trade Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 168 point (a) article 167 article 178 point (a) Case C-412/15: Request for a preliminary ruling from the Hessisches Finanzgericht (Germany) lodged on 28 July 2015 — TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II — Hofgeismar article 132 paragraph 1 point (d) Case C-695/18: Request for a preliminary ruling from the Tribunal Económico Administrativo Central de Madrid (Spain) lodged on 7 November 2018 — Agencia Pública Empresarial de la Radio y Televisión de Andalucía (RTVA) v Agencia Estatal de la Administración Tributaria (AEAT) Case C-208/15: Request for a preliminary ruling from the Kúria (Hungary) lodged on 5 May 2015 — Stock ’94 Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV) article 14 paragraph 1 article 24 paragraph 1 article 73 article 2 paragraph 1 point (c) article 78 point (b) article 135 paragraph 1 point (b) article 1 paragraph 2 article 2 paragraph 1 point (a) Case C-694/18: Request for a preliminary ruling from the Tribunal Económico Administrativo Central de Madrid (Spain) lodged on 7 November 2018 — Ente Público Radio Televisión Madrid v Agencia Estatal de la Administración Tributaria (AEAT) Case C-140/17: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 March 2017 — Szef Krajowej Administracji Skarbowej v Gmina Ryjewo article 184 article 168 article 167 Case C-248/20: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 9 June 2020 — Skatteverket v Skellefteå Industrihus Aktiebolag article 168 article 186 article 184 article 187 article 137 article 185 article 192 article 189 Case C-1/20: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 3 January 2020 — B article 132 paragraph 1 point (g) Case C-515/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 October 2020 — B AG v Finanzamt A article 98 paragraph 3 article 122 Case C-229/15: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 19 May 2015 — Minister Finansów v Jan Mateusiak Case C-21/16: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 15 January 2016 — Euro Tyre BV v Autoridade Tributária e Aduaneira article 138 paragraph 1 article 131 Case C-507/20: Request for a preliminary ruling from the Pécsi Törvényszék (Hungary) lodged on 8 October 2020 — FGSZ Földgázszállító Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-69/17: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 8 February 2017 — Gamesa Wind România S.R.L. v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili article 214 article 213 article 273 Case C-605/23, Ati-19: Request for a preliminary ruling from the Administrativen sad Blagoevgrad (Bulgaria) lodged on 4 October 2023 — ‘Ati-19’ EOOD v Nachalnik na otdel ‘Operativni deynosti’ — Sofia v Glavna direktsia ‘Fiskalen kontrol’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Head of the Department ‘Operational Activities’) Case C-582/20: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 5 November 2020 — SC Cridar Cons SRL v Administrația Județeană a Finanțelor Publice Cluj and Direcția Generală Regională a Finanțelor Publice Cluj-Napoca Case C-462/24, Braila Winds: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 1 July 2024 – Braila Winds SRL v Președintele Agenției Naționale de Administrare Fiscală, Agenția Națională de Administrare Fiscală, Agenția Națională de Administrare Fiscală – Direcția Generală Proceduri pentru Administrarea Veniturilor, Ministerul Finanțelor Publice – Direcția Generală de Soluționare a Contestațiilor, and DGRFP București – Administrația Fiscală pentru Contribuabili Mijlocii București Case C-628/16: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 5 December 2016 — Kreuzmayr GmbH Case C-594/23, Lomoco Development and Others: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 26 September 2023 — Skatteministeriet v Lomoco Development ApS, Holm Invest Aalborg A/S, I/S Nordre Strandvej Sæby and Strandkanten Sæby ApS article 12 paragraph 3 article 12 paragraph 1 point (b) article 12 paragraph 1 point (a) article 135 paragraph 1 point (j) article 12 paragraph 2 article 135 paragraph 1 point (k) Case C-73/23, Chaudfontaine Loisirs: Request for a preliminary ruling from the Court of First Instance of Liège (Belgium) lodged on 10 February 2023 — Chaudfontaine Loisirs SA v État belge article 135 paragraph 1 point (i) Case C-75/18: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 6 February 2018 — Vodafone Magyarország Mobil Távközlési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-388/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 June 2018 — Finanzamt A v B article 314 chapter 4 article 315 article 288 point 1 sentence 1 Case C-715/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 November 2018 — Segler-Vereinigung Cuxhaven e.V. v Finanzamt Cuxhaven article 98 paragraph 2 annex III point 12 Case C-8/17: Request for a preliminary ruling from the Supremo Tribunal de Justiça (Portugal) lodged on 9 January 2017 — Biosafe — Indústria de Reciclagens SA v Flexipiso — Pavimentos SA article 182 article 178 article 180 article 179 article 167 article 168 article 219 article 63 Case C-126/18: Request for a preliminary ruling from the Szekszárdi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 16 February 2018 — Dalmandi Mezőgazdasági Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-717/19: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 27 September 2019 — Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 273 article 90 paragraph 1 Case C-677/21: Request for a preliminary ruling from the Vredegerecht te Antwerpen (Belgium) lodged on 11 November 2021 — Fluvius Antwerpen v MX article 13 paragraph 1 unnumbered paragraph 3 article 2 paragraph 1 point (a) article 14 paragraph 2 point (a) article 14 paragraph 1 article 9 paragraph 1 article 13 paragraph 1 unnumbered paragraph 1 Case C-527/24, Harry et Associés: Request for a preliminary ruling from the Corte di Giustizia Tributaria di primo grado di Pescara (Italy) lodged on 31 July 2024 – Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara, Agenzia delle entrate – Centro operativo di Pescara Case C-189/18: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 13 March 2018 — Glencore Agriculture Hungary v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-334/20: Request for a preliminary ruling from the Veszprémi Törvényszék (Hungary) lodged on 23 July 2020 — Amper Metal Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-691/17: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 11 December 2017 — PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-154/16: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 15 March 2016 — VAS ‘Latvijas dzelzceļš’ v Valsts ieņēmumu dienests article 71 article 70 article 202 article 2 paragraph 1 point (d) article 205 article 201 Case C-232/24, Kosmiro: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 27 March 2024 – A Oy article 135 paragraph 1 point (b) article 2 paragraph 1 point (c) article 9 article 135 paragraph 1 point (d) Case C-154/17: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 27 March 2017 — SIA ‘E LATS’ article 311 paragraph 1 point 1 Case C-513/24, Oblastní nemocnice Kolín: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 23 July 2024 – Oblastní nemocnice Kolín, a. s., nemocnice Středočeského kraje v Odvolací finanční ředitelství Case C-707/18: Request for a preliminary ruling from the Tribunalul Timiș (Romania) lodged on 13 November 2018 — Amărăști Land Investment SRL v Direcţia Generală ă a Finanțelor Publice Timișoara, Administraţia Judeţeană a Finanţelor Publice Timiş article 24 article 168 point (a) article 28 article 167 Case C-182/23, Makowit: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 March 2023 — Dyrektor Krajowej Informacji Skarbowej v J.S. article 9 paragraph 1 article 14 paragraph 2 point (a) Case C-427/23, Határ Diszkont: Request for a preliminary ruling from the Szegedi Törvényszék (Hungary) lodged on 11 July 2023 — Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 1 paragraph 2 article 135 paragraph 1 point (d) article 2 paragraph 1 point (c) article 73 article 78 article 146 paragraph 1 point (e) Case C-672/16: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 29 December 2016 — Imofloresmira — Investimentos Imobiliários S.A. v Autoridade Tributária e Aduaneira article 184 article 137 article 185 article 187 article 168 article 167 Case C-488/18: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 25 July 2018 — Finanzamt Kaufbeuren mit Außenstelle Füssen v Golfclub Schloss Igling e.V. article 132 paragraph 1 point (m) Case C-564/15: Request for a preliminary ruling from the Kecskeméti Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 4 November 2015 — Tibor Farkas v Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága Case C-228/20: Request for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany) lodged on 2 June 2020 — I GmbH v Finanzamt H article 132 paragraph 1 point (b) Case C-433/24, Galerie Karsten Greve: Request for a preliminary ruling from the Conseil d’État (France) lodged on 18 June 2024 – Galerie Karsten Greve v Ministère de l’Économie, des Finances et de la Souveraineté industrielle et numérique annex IX part A article 316 paragraph 1 point (b) article 311 paragraph 1 point 2 Case C-276/18: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 24 April 2018 — KrakVet Marek Batko sp. K. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága recital point 17 recital point 62 article 33 paragraph 1 Case C-292/19: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 10 April 2019 — PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 90 paragraph 1 article 90 paragraph 2 Case C-571/15: Request for a preliminary ruling from the Hessisches Finanzgericht (Germany) lodged on 6 November 2015 — Wallenborn Transports SA v Hauptzollamt Gießen article 156 article 71 paragraph 1 L 1 article 61 L 1 article 71 paragraph 1 L 2 Case C-312/19: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 16 April 2019 — XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos article 193 article 287 article 9 paragraph 1 Case C-13/18: Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 8 January 2018 — Sole-Mizo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-235/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Vega International Car Transport and Logistic — Trading GmbH article 135 paragraph 1 point (b) Case C-846/19: Request for a preliminary ruling from the Tribunal d’arrondissement (Luxembourg) lodged on 21 November 2019 — EQ v Administration de l’Enregistrement, des Domaines et de la TVA article 9 paragraph 1 unnumbered paragraph 2 article 132 paragraph 1 point (g) Case C-605/15: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 November 2015 — Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie article 131 article 132 paragraph 1 point (f) Case C-224/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Budimex S.A. Case C-225/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Grupa Lotos S.A. Case C-428/16: Request for a preliminary ruling from the Sofiyski rayonen sad (Bulgaria) lodged on 1 August 2016 — ‘Frontex International’ ЕАD v Emil Yanakiev Case C-491/18: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 27 July 2018 — Mennica Wrocławska sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu article 226 point 6 article 168 article 178 point (a) Case C-895/19: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Poland) lodged on 4 December 2019 — A. v Dyrektor Krajowej Informacji Skarbowej Case C-393/15: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 July 2015 — Dyrektor Izby Skarbowej w Krakowie v ESET spol. s r.o. sp. z o.o., oddział w Polsce article 169 point (a) article 168 Case C-472/24, Žaidimų valiuta: Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės (Lithuania) lodged on 2 July 2024 – Žaidimų valiuta MB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos article 135 paragraph 1 point (e) Case C-648/16: Request for a preliminary ruling from the Commissione Tributaria Provinciale di Reggio Calabria (Italy) lodged on 16 December 2016 — Fortunata Silvia Fontana v Agenzia delle Entrate -Direzione provinciale di Reggio Calabria Case C-521/19: Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia (Spain) lodged on 8 July 2019 — CB v Tribunal Económico-Administrativo Regional de Galicia Case C-303/16: Request for a preliminary ruling from the Conseil d’État (France) lodged on 30 May 2016 — Solar Electric Martinique v Ministre des finances et des comptes publics article 24 paragraph 1 article 14 paragraph 3 Case C-331/19: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 23 April 2019 — Staatssecretaris van Financiën v X Case C-660/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 December 2016 — Achim Kollroß v Finanzamt Dachau Case C-661/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 December 2016 — Erich Wirtl v Finanzamt Göppingen Case C-324/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 July 2020 — Finanzamt B v X-Beteiligungsgesellschaft mbH article 90 paragraph 1 article 64 paragraph 1 Case C-621/19: Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovak Republic) lodged on 20 August 2019 – Weindel Logistik Service SR spol. s r.o. v Finančné riaditeľstvo Slovenskej republiky article 167 article 168 point (e) Case C-146/21: Request for a preliminary ruling from the Curtea de Apel Bucureşti (Romania) lodged on 3 March 2021 — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Administraţia Sector 1 a Finanţelor Publice v VB, Direcţia Generalā Regională a Finanţelor Publice Bucureşti — Serviciul Soluţionare Contestaţii 1 Case C-299/20: Request for a preliminary ruling from the Conseil d’État (France) lodged on 6 July 2020 — Icade Promotion Logement SAS v Ministre de l’Action et des Comptes Publiques Case C-471/15: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 7 September 2015 — Sjelle Autogenbrug I/S v Skatteministeriet article 311 paragraph 1 point 1 Case C-699/15: Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 24 December 2015 — Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College article 132 paragraph 1 point (i) Case C-262/24, Pegazus Busz: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 April 2024 – Pegazus Busz Fuvarozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 168 point (a) article 178 point (a) article 167 Case C-475/24, Fashion TV RO and Maestro: Request for a preliminary ruling from the Curtea de Apel Constanța (Romania) lodged on 3 July 2024 – Fashion TV RO SRL, Maestro SPRL v Direcția Generală Regională a Finanțelor Publice Galați – Serviciul Soluționare Contestații – Administrația Județeană a Finanțelor Publice Constanța, Direcția Generală Regională a Finanțelor Publice Galați – Administrația Județeană a Finanțelor Publice Constanța – Activitatea de Inspecție Fiscală Case C-610/19: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 13 August 2019 — Vikingo Fővállalkozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 226 article 168 point (a) article 178 point (a) article 220 point (a) Case C-164/16: Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 21 March 2016 — Commissioners for Her Majesty's Revenue & Customs v Mercedes Benz Financial Services UK Ltd article 14 paragraph 2 point (b) Case C-501/19: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 28 June 2019 — UCMR — ADA Asociația pentru Drepturi de Autor a Compozitorilor v Asociației Culturale Suflet de Român, represented by its liquidator, Pro Management Insolv IPURL article 28 article 25 point (a) article 24 paragraph 1 Case C-611/19: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 13 August 2019 — Crewprint Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-692/17: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 11 December 2017 — Paulo Nascimento Consulting — Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira article 135 paragraph 1 point (b) Case C-263/15: Request for a preliminary ruling from the Kúria (Hungary) lodged on 3 June 2015 — Lajvér Meliorációs Nonprofit Kft. and Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága article 24 article 9 paragraph 1 Case C-672/17: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 28 November 2017 — Tratave — Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira Case C-656/19: Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság — Hungary) lodged on 4 September 2019 — BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-122/23, Legafact: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 1 March 2023 — Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Legafact EOOD title (subdivision) XII chapter 1 Case C-544/24, Nekilnojamojo turto valdymas: Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės (Lithuania) lodged on 12 August 2024 – BUAB Nekilnojamojo turto valdymas v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos Case C-627/21: Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 11 October 2021 — S.H. v Administrația Județeană a Finanțelor Publice Sibiu, Direcția Generală Regională a Finanțelor Publice Brașov article 184 article 187 recital 30 article 188 article 186 article 192 article 16 Case C-844/19: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 15 November 2019 — CS v Finanzamt Graz-Stadt Case C-868/19: Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg (Germany) lodged on 27 November 2019 — M-GmbH v Finanzamt für Körperschaften article 11 paragraph 2 article 11 paragraph 1 Case C-145/18: Request for a preliminary ruling from the Conseil d'Etat (France) lodged on 23 February 2018 — Regards Photographiques SARL v Ministre de l’Action et des Comptes publics article 311 article 103 annex IX P. A point 7 Case C-307/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie article 146 paragraph 1 point (b) article 273 article 147 article 131 Case C-207/23, Finanzamt X: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 March 2023 — Finanzamt X v Y KG Case C-657/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 4 September 2019 —Tax Office D v E article 132 paragraph 1 point (g) Case C-640/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Fiscale Eenheid Achmea BV v Inspecteur van de Belastingdienst Amsterdam annex 135 paragraph 1 point (g) Case C-69/23, Streaming Services: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 7 February 2023 — Streaming Services Srl — in liquidation, represented by the receiver Cabinet Individual de Insolvență ‘Mihai Florea’ v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Administrația Județeană a Finanțelor Publice Călărași Case C-676/22: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 2 November 2022 — B2 Energy s.r.o. v Odvolací finanční ředitelství Case C-81/17: Request for a preliminary ruling from the Curtea de Apel Suceava (Romania) lodged on 14 February 2017 — Zabrus Siret SRL v Direcția Generală Regională a Finanțelor Publice Iași — Administrația Județeană a Finanțelor Publice Suceava Case C-21/20: Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 17 January 2020 — Balgarska natsionalna televizia v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Zentralno upravlenie na Natsionalnata Agentsia za Prihodite article 132 paragraph 1 point (q) article 168 article 2 paragraph 1 point (c) Case C-331/23, Dranken Van Eetvelde: Request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent (Belgium) lodged on 25 May 2023 — Dranken Van Eetvelde NV v Belgische Staat Case C-574/15: Request for a preliminary ruling from the Tribunale di Varese (Italy) lodged on 9 November 2015 — Criminal proceedings against Mauro Scialdone Case C-107/23 PPU, Lin: Request for a preliminary ruling from the Curtea de Apel Brașov (Romania) lodged on 22 February 2023 — Criminal proceedings against C.I., C.O., K.A., L.N., S.P. Case C-75/23, Parchetul de pe lângă Tribunalul Brașov: Request for a preliminary ruling from the Curtea de Apel Brașov (Romania) lodged on 10 February 2023 — Criminal proceedings against M.A.sr, S.A.C.S., S.A.S. Case C-378/15: Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma (Italy) lodged on 16 July 2015 — Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3 article 168 article 174 article 173 article 175 Case C-532/16: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 18 October 2016 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas article 250 article 179 article 186 article 185 article 12 paragraph 1 point (b) article 184 Case C-655/19: Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 30 August 2019 — LN v Administrația Județeană a Finanțelor Publice Sibiu, Direcția Generală Regională a Finanțelor Publice Brașov Case C-108/17: Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas (Lithuania) lodged on 3 March 2017 — UAB ‘Enteco Baltic’ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos article 167 article 138 article 143 paragraph 1 point (d) article 143 paragraph 2 Case C-756/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 15 October 2019 — Ramada Storax SA v Autoridade Tributária e Aduaneira Case C-83/23, H GmbH: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 February 2023 — H GmbH v Tax office of M Case C-640/23, Greentech: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 25 October 2023 — Direcția Generală Regională a Finanțelor Publice Galați — Administrația Județeană a Finanțelor Publice Vrancea and Direcția Generală de Administrare a Marilor Contribuabili v Greentech SA article 203 article 19 article 2 article 168 Case C-639/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — X v Inspecteur van de Belastingdienst Utrecht article 135 paragraph 1 point (g) Case C-36/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 January 2016 — Minister Finansów v Posnania Investment SA article 14 paragraph 1 article 2 paragraph 1 point (a) Case C-489/20: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 2 October 2020 — UB v Kauno teritorinė muitinė article 2 paragraph 1 point (d) article 70 Case C-639/24, FLO VENEER: Request for a preliminary ruling from the Upravni sud u Zagrebu (Croatia) lodged on 30 September 2024 – FLO VENEER d.o.o. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak article 138 article 138 paragraph 1 Case C-487/20: Request for a preliminary ruling from the Curtea de Apel Alba Iulia (Romania) lodged on 2 October 2020 — Philips Orăștie S.R.L. v Direcția Generală de Administrare a Marilor Contribuabili article 179 paragraph 1 article 183 paragraph 1 Case C-533/22: Request for a preliminary ruling from the Tribunalul Argeș (Romania) lodged on 9 August 2022 — SC Adient Ltd & Co. KG v Agenția Națională de Administrare Fiscală and Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice Ploiești — Administrația Județeană a Finanțelor Publice Argeș article 192a point (b) article 44 article 2 paragraph 1 point (c) Case C-547/18: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 23 August 2018 — Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu Case C-188/21: Request for a preliminary ruling from the Kúria (Hungary) lodged on 25 March 2021 — Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága article 178 recital 30 article 182 article 273 article 179 article 180 article 167 article 63 article 168 Case C-380/24: Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña (Spain) lodged on 28 May 2024 – Educat Serveis auxiliars SCCL v Tribunal Económico Administrativo Regional de Cataluña (TEARC) article 132 paragraph 1 point (f) Case C-194/21: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 29 March 2021 — Staatssecretaris van Financiën, other party: X Case C-114/16: Request for a preliminary ruling from the Kúria (Hungary) lodged on 20 February 2016 — Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság article 167 article 179 article 168 article 178 Case C-37/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 January 2016 — Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP, established in Warsaw (SAWP) article 28 article 24 paragraph 1 article 25 point (a) Case C-379/24: Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña (Spain) lodged on 28 May 2024 – Agrupació de Neteja Sanitaria AIE v Tribunal Económico Administrativo Regional de Cataluña (TEARC) article 132 paragraph 1 point (f) Case C-211/18: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 26 March 2018 — IDEALMED III — Serviços de Saúde, S.A. v Autoridade Tributária e Aduaneira article 377 article 132 paragraph 1 point (b) article 391 Case C-90/16: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 15 February 2016 — The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs article 132 paragraph 1 point (m) Case C-642/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting Pensioenfonds voor Fysiotherapeuten v Inspecteur van de Belastingdienst Maastricht article 135 paragraph 1 point (g) Case C-643/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting BPL Pensioen v Inspecteur van de Belastingdienst Utrecht article 135 paragraph 1 point (g) Case C-641/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Y v Inspecteur van de Belastingdienst Amsterdam article 135 paragraph 1 point (g) Case C-120/15: Request for a preliminary ruling from the Krajský súd v Košiciach (Slovakia) lodged on 9 March 2015 — Kovozber s.r.o. v Daňový úrad Košice Case C-745/18: Request for a preliminary ruling from the Sąd Najwyższy (Poland) lodged on 27 November 2018 — JA v Skarb Państwa, represented by the Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów article 73 article 78 point (a) Case C-499/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 September 2016 — AZ v Minister Finansów article 98 paragraph 2 article 98 paragraph 1 Case C-647/17: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 20 November 2017 — Skatteverket v Srf konsulterna AB Case C-931/19: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 20 December 2019 — Titanium Ltd Case C-243/23, Drebers: Request for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 18 April 2023 — Belgian State / Federale Overheidsdienst Financiën v L BV article 12 article 187 article 189 Case C-295/17: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 22 May 2017 — MEO — Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira article 2 paragraph 1 point (c) article 64 paragraph 1 article 73 article 66 point (a) Case C-606/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 September 2022 — Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. j. article 1 paragraph 2 article 73 Case C-597/17: Request for a preliminary ruling from the Grondwettelijk Hof (Belgium) lodged on 16 October 2017 — Belgisch Syndicaat van Chiropraxie and Others article 132 paragraph 1 point (e) annex III point 3 article 132 paragraph 1 point (b) article 98 article 134 article 132 paragraph 1 point (c) annex III point 4 Case C-248/23, Novo Nordisk: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 18 April 2023 — Novo Nordisk AS v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága Case C-568/17: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 September 2017 — Staatssecretaris van Financiën, L.W. Geelen article 56 paragraph 1 point (k) article 52 point (a) Case C-700/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 December 2017 — Finanzamt Kyritz v Wolf-Henning Peters article 132 paragraph 1 point (c) article 132 paragraph 1 point (b) Case C-907/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 December 2019 — Q-GmbH v Z Tax Office article 135 paragraph 1 point (a) Case C-314/17: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 29 May 2017 — Geocycle Bulgaria EOOD v Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo, pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite Case C-596/21: Request for a preliminary ruling from the Finanzgericht Nürnberg (Germany) lodged on 28 September 2021 — A v Finanzamt M Case C-534/16: Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 20 October 2016 — Tax Directorate of the Slovak Republic v BB construct s.r.o. Case C-308/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Kozuba Premium Selection sp. z o.o., established in Warsaw, v Dyrektor Izby Skarbowej w Warszawie article 135 paragraph 1 point (j) Case T-29/07: Order of the Court of First Instance of 14 May 2008 — Lactalis Gestion Lait and Lactalis Investissements v Council (Action for annulment — Directive 2006/112/EC — Repeal of the First VAT Directive — Partial annulment — Not individually concerned — Inadmissibility) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 411.1 Legal basis Treaty establishing the European Community (Nice consolidated version) Part Three: Community policies Title VI: Common rules on competition, taxation and approximation of laws Chapter 2: Tax provisions Article 93 Article 99 - EC Treaty (Maastricht consolidated version) Article 99 - EEC Treaty EuroVoc Vocabulary Value added tax Tax exemption Provision of services Value Added Tax Approximation of laws Basis of tax assessment Delivery Tax harmonisation Tax relief Turnover tax/VAT Taxation Tax collection VAT