Lieta C-39/17

LĒMUMS

Nosaukums: Judgment of the Court (Fourth Chamber) of 14 June 2018. Lubrizol France SAS v Caisse nationale du Régime social des indépendants (RSI) participations extérieures. Request for a preliminary ruling from the Cour de cassation (France). Reference for a preliminary ruling — Free movement of goods — Articles 28 and 30 TFEU — Charges having equivalent effect — Article 110 TFEU — Internal taxation — Social solidarity contribution payable by companies — Charge — Basis of assessment — Companies’ overall annual turnover — Directive 2006/112/EC — Article 17 — Transfer of goods to another Member State — Value of the goods transferred — Inclusion in the overall annual turnover. Case C-39/17.
Eiropas judikatūras identifikators (ECLI): ECLI:EU:C:2018:438
Tiesniesis-referents: Lycourgos
Procedūras veids: Reference for a preliminary ruling
Papildu dokumenti:: Paziņojums publicēts Oficiālajā Vēstnesī.

14/06/2018

Nosaukums: Opinion of Advocate General Mengozzi delivered on 31 January 2018. Lubrizol France SAS v Caisse nationale du Régime social des indépendants (RSI) participations extérieures. Request for a preliminary ruling from the Cour de cassation (France). Reference for a preliminary ruling — Free movement of goods — Articles 28 and 30 TFEU — Charges having equivalent effect — Article 110 TFEU — Internal taxation — Social solidarity contribution payable by companies — Charge — Basis of assessment — Companies’ overall annual turnover — Directive 2006/112/EC — Article 17 — Transfer of goods to another Member State — Value of the goods transferred — Inclusion in the overall annual turnover. Case C-39/17.
Eiropas judikatūras identifikators (ECLI): ECLI:EU:C:2018:49
Ģenerāladvokāts: Mengozzi

31/01/2018

Nosaukums: Case C-39/17: Request for a preliminary ruling from the Cour de cassation (France) lodged on 25 January 2017 — Lubrizol France SAS v Caisse nationale du Régime social des indépendants (RSI) participations extérieures

10/04/2017