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Opinion of Advocate General Kokott delivered on 16 November 2023.
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.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:893

Opinion of Advocate General Kokott delivered on 8 September 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.

Court reports – general

ECLI identifier: ECLI:EU:C:2022:657

Opinion of Advocate General Kokott delivered on 17 January 2019.

Court reports – general

ECLI identifier: ECLI:EU:C:2019:35

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.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2018:84

Opinion of Advocate General Bobek delivered on 20 December 2017.
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.

ECLI identifier: ECLI:EU:C:2017:1019

Opinion of Advocate General Kokott delivered on 30 November 2017.
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.

ECLI identifier: ECLI:EU:C:2017:927

Opinion of Advocate General Kokott delivered on 18 February 2016.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:101

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.

Court reports – general

ECLI identifier: ECLI:EU:C:2014:50

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.

European Court Reports 2013 -00000

ECLI identifier: ECLI:EU:C:2013:456

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.

Court reports – general

ECLI identifier: ECLI:EU:C:2013:233