2024. 05. 10.
C‑89/23. – Companhia União de Crédito Popular SA | The commission received by the lender for the sale of the pledged item, which ensures the provision […]
2024. 05. 09.
C‑68/23. – M‑GbR | The European Court of Justice interpreted the common concept of “single-purpose voucher” The plaintiff in the case is a German economic entity […]
2024. 05. 09.
C‑657/22. – SC Bitulpetrolium Serv SRL | Citing administrative shortcomings, an additional excise duty cannot be imposed if it does not correspond to the actual use […]
2024. 05. 09.
C‑509/22. – Girelli Alcool Srl | In the case of using excise goods under customs control, the destruction or irreparable damage due to the negligence of […]
2024. 04. 22.
C‑316/22. – GABEL Industria and Co. | Consumers cannot be prevented from directly claiming back unlawfully charged excise duty from the Member State. The plaintiffs in […]
2024. 04. 22.
C‑122/23. – „Legafact” EOOD | The judgement in case “Legafact” might be instructive for Member States applying revenue thresholds for VAT registration. The European Court of […]
2024. 03. 25.
C‑336/22. – f6 Cigarettenfabrik GmbH & Co. KG | The German supplementary excise duty imposed on heated tobacco is in line with EU law. The plaintiff […]
2024. 03. 25.
C‑606/22. – B. sp. z o.o. | In case of sales documented by a receipt, incorrectly charged VAT can also be reclaimed if it has not […]
2024. 03. 13.
C‑341/22. – Feudi di San Gregorio Aziende Agricole SpA | The VAT Directive precludes national regulation that ties the taxable person status to reaching a certain income threshold […]
2024. 03. 10.
C 676/22. – B2 Energy. s r.o. | During the examination of the VAT-exemption related to intra-Community supply of goods, the tax authority must take into […]
2024. 03. 01.
C‑314/22. – „Consortium Remi Group” AD | The European Court has delivered another judgment regarding the value-added tax on unpaid consideration The plaintiff in the underlying […]
2024. 02. 26.
Case C-674/22 – Gemeente Dinkelland | As long as the tax authority is not in delay with the reimbursement, the municipality is not entitled to late […]
2024. 02. 26.
Case C-694/22 – Commission vs Malta | The European Court found that the Maltese motor vehicle tax violates EU law. The European Court examined the regulation […]
2024. 02. 20.
C‑442/22. – P sp. z o.o. | If an employee issues a fake invoice on behalf of the employer, the employer can only be obliged to […]
2024. 02. 14.
C‑733/22. – Valentina Heights EOOD | The reduced VAT rate related to accommodation services may not depend on the existence of a certification in the category. […]