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Document 62022CJ0533
Case C-533/22
C-533/22
Court of Justice
Status: In progress
C-533/22
Court of Justice
Status: In progress
/
DECISION
- Title
- Sentenza tal-Qorti tal-Ġustizzja (L-Għaxar Awla) tat-13 ta’ Ġunju 2024. SC Adient Ltd & Co.Kg vs Agenţia Naţională de Administrare Fiscală u Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş. Rinviju għal deċiżjoni preliminari – Tassazzjoni – Sistema komuni ta’ taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Artikolu 44 – Regolament ta’ Implimentazzjoni (UE) Nru 282/2011 – Artikolu 11(1) – Post tal-provvista ta’ servizzi – Kunċett ta’ ‘stabbiliment permanenti’ – Kapaċità, f’termini ta’ riżorsi umani u tekniċi, ta’ riċezzjoni u ta’ użu tas-servizzi għall-bżonnijiet rispettivi – Servizzi ta’ manifattura ta’ covers tas-sedili għal vetturi bil-mutur imwettqa minn kumpannija f’isem kumpannija oħra, li tappartjeni lill-istess grupp u li hija stabbilita fi Stat Membru ieħor. Kawża C-533/22.
- ECLI identifier
- ECLI:EU:C:2024:501
- Judge-Rapporteur
- Jarukaitis
- Type of procedure
- Rikors għal deċiżjoni preliminari
- Complementary documents:
13/06/2024
PROCEEDINGS
- Title
- Konklużjonijiet tal-Avukat Ġenerali J. Kokott, ippreżentati l-1 ta’ Frar 2024.
- ECLI identifier
- ECLI:EU:C:2024:106
- Advocate General
- Kokott
01/02/2024