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Judgment of the Court (Tenth Chamber) of 29 February 2024.
B2 Energy s.r.o. v Odvolací finanční ředitelství.
Request for a preliminary ruling from the Nejvyšší správní soud.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier presenting other information proving that the actual recipient has the status of taxable person.
Case C-676/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2024:186

Judgment of the Court (Fourth Chamber) of 22 February 2024.
Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle.
Request for a preliminary ruling from the Rechtbank Gelderland.
Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs.
Case C-674/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2024:147

Order of the Court (Seventh Chamber) of 5 February 2024.
DC v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
Case C-377/23.

ECLI identifier: ECLI:EU:C:2024:133

Judgment of the Court (Seventh Chamber) of 8 February 2024.
Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD.
Request for a preliminary ruling from the Varhoven administrativen sad.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality.
Case C-733/22.

Court reports – general

ECLI identifier: ECLI:EU:C:2024:126

Judgment of the Court (Ninth Chamber) of 18 January 2024.
G.A. v Hauptzollamt Braunschweig.
Request for a preliminary ruling from the Finanzgericht Hamburg.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30, first subparagraph – Article 60 – Article 71(1) – Place of taxable transactions – Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State – Place where import VAT is incurred – National provision referring to EU customs legislation.
Case C-791/22.

ECLI identifier: ECLI:EU:C:2024:59

Judgment of the Court (First Chamber) of 11 January 2024.
Global Ink Trade Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Fővárosi Törvényszék.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Refusal of the right to deduct – Obligations of the taxable person – Duty of diligence – Burden of proof – Principles of fiscal neutrality and legal certainty – Primacy of EU law – Conflict between the case-law of a national court and EU law.
Case C-537/22.

ECLI identifier: ECLI:EU:C:2024:6

Judgment of the Court (Eighth Chamber) of 11 January 2024.
Autoridade Tributária e Aduaneira v HPA – Construções SA.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Annex IV – Point 2 – Temporary provisions for particular labour-intensive services – Reduced rate of VAT applicable to the renovation and repairing of private dwellings – Definition of ‘private dwellings’.
Case C-433/22.

ECLI identifier: ECLI:EU:C:2024:25

Council Implementing Decision (EU) 2023/2907 of 21 December 2023 amending Implementing Decision (EU) 2021/512 authorising the United Kingdom to apply, in respect of Northern Ireland, a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax as regards an extension of the authorisation

ST/16425/2023/INIT

OJ L, 2023/2907, 27.12.2023, ELI: http://data.europa.eu/eli/dec_impl/2023/2907/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L, 2023/2907, 27.12.2023, ELI: http://data.europa.eu/eli/dec_impl/2023/2907/oj

Judgment of the Court (Third Chamber) of 21 December 2023.
TP v Administration de l'enregistrement, des domaines et de la TVA.
Request for a preliminary ruling from the Tribunal d'arrondissement de Luxembourg.
Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.
Case C-288/22.

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

ECLI identifier: ECLI:EU:C:2023:1024

Communication from the Commission formally recognising that certain acts of Union law concerning requests to apply reduced rates of VAT to supplies of natural gas, electricity and district heating have become obsolete

C/2023/8778

OJ C, C/2023/1533, 18.12.2023, ELI: http://data.europa.eu/eli/C/2023/1533/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C, C/2023/1533, 18.12.2023, ELI: http://data.europa.eu/eli/C/2023/1533/oj