Case case:C-726/23

CASE BROUGHT

Title: 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

25/03/2024

Title: Opinion of Advocate General Richard de la Tour delivered on 3 April 2025. S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope of VAT – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Commercial services provided within the same group of companies – Transfer price – Articles 168 and 178 – Right to deduct VAT – Supporting documents. Case C-726/23.
ECLI identifier: ECLI:EU:C:2025:244
Advocate General: Richard de la Tour

03/04/2025

Title: Judgment of the Court (First Chamber) of 4 September 2025. S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti. Request for a preliminary ruling from the Curtea de Apel Bucureşti. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope of VAT – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Commercial services provided within the same group of companies – Transfer price – Articles 168 and 178 – Right to deduct VAT – Supporting documents. Case C-726/23.
ECLI identifier: ECLI:EU:C:2025:646
Judge-Rapporteur: Biltgen
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Summary

Communication published in the Official Journal

04/09/2025