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Case C-660/22, Ente Cambiano società cooperativa per azioni: Judgment of the Court (Sixth Chamber) of 22 February 2024 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Directive 2008/7/EC — Cooperative credit banks having net assets above a certain threshold — National legislation obliging those banks to pay an amount equal to 20 % of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company — Article 94(c) of the Rules of Procedure of the Court of Justice — Requirement to provide reasons justifying the need for an answer from the Court — Purely internal situation — Inadmissibility)
- CELEX number:
- 62022CA0660
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 22/02/2024
Case C-685/23, Corner and Border: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 15 November 2023 — Corner and Border SA v Autoridade Tributária e Aduaneira
- CELEX number:
- 62023CN0685
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 15/11/2023
Case C-335/22, A (Tax on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — A, SA v Autoridade Tributária e Aduaneira (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 — Directive 2008/7/EC — Article 5(2)(b) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement of bonds and commercial papers on the market)
- CELEX number:
- 62022CB0335
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 19/07/2023
- Number of pages:
- 1
Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)
- CELEX number:
- 62022CB0416
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 19/07/2023
- Number of pages:
- 2
Order of the Court (Tenth Chamber) of 19 July 2023.
EDP - Energias de Portugal, 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 – Answer which may be clearly deduced from existing case-law – Directive 2008/7/EC – Article 5(2) – Indirect taxes on the raising of capital – Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds.
Case C-416/22.
ECLI identifier: ECLI:EU:C:2023:604
- CELEX number:
- 62022CO0416
- Form:
- Order
- Author:
- Court of Justice
- Date of document:
- 19/07/2023
Order of the Court (Tenth Chamber) of 19 July 2023.
A, 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 – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Directive 2008/7/EC – Article 5(2)(b) – Indirect taxes on the raising of capital – Stamp duty on services relating to the placement of bonds and commercial papers on the market.
Case C-335/22.
ECLI identifier: ECLI:EU:C:2023:603
- CELEX number:
- 62022CO0335
- Form:
- Order
- Author:
- Court of Justice
- Date of document:
- 19/07/2023
Case C-656/21: Judgment of the Court (Fifth Chamber) of 22 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — IM Gestão de Ativos (IMGA) — Sociedade Gestora de Organismos de Investimento Coletivo SA and Others v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Directive 2008/7/EC — Article 5(2)(a) — Indirect taxes on the raising of capital — Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities)
- CELEX number:
- 62021CA0656
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 22/12/2022
- Number of pages:
- 2
Judgment of the Court (Fifth Chamber) of 22 December 2022.
IM Gestão de Ativos (IMGA) – Sociedade Gestora de Organismos de Investimento Coletivo 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 2008/7/EC – Article 5(2)(a) – Indirect taxes on the raising of capital – Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities.
Case C-656/21.
ECLI identifier: ECLI:EU:C:2022:1024
- CELEX number:
- 62021CJ0656
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 22/12/2022
Case C-416/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 21 June 2022 — EDP — Energias de Portugal, S.A. v Autoridade Tributária e Aduaneira
- CELEX number:
- 62022CN0416
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 21/06/2022
- Number of pages:
- 2
Case C-335/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 23 May 2022 — A, S.A. (Portugal) v Autoridade Tributária e Aduaneira
- CELEX number:
- 62022CN0335
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 23/05/2022
- Number of pages:
- 1
Domain: All, Documents mentioning: 32008L0007, Search language: English