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Judgment of the Court (Seventh Chamber) of 24 February 2022.
Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Applicability ratione temporis – Supplies subject to VAT – Supplies of services for consideration – Criteria – Intra-group relationship – Supplies consisting in repairing or replacing components of wind turbines under warranty and preparing non-compliance reports – Debit notes issued by the supplier of services with no reference to VAT – Deduction by the supplier of the VAT charged on the goods and services for which it has been invoiced by its subcontractors in respect of those supplies.
Case C-605/20.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2022:116

Opinion of Advocate General Tanchev delivered on 20 May 2021.
E v Finanzamt N and Z vFinanzamt G.
Requests for a preliminary ruling from the Bundesfinanzhof.
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.
Joined Cases C-45/20 and C-46/20.

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ECLI identifier: ECLI:EU:C:2021:417

Opinion of Advocate General Hogan delivered on 25 June 2020.
The Commissioners for Her Majesty's Revenue & Customs v Wellcome Trust Ltd.
Request for a preliminary ruling from the Upper Tribunal T(ax and Chancery Chamber).
Reference for a preliminary ruling – Harmonisation of fiscal legislation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 44 – Place of supply of services to a taxable person acting as such – Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union.
Case C-459/19.

ECLI identifier: ECLI:EU:C:2020:496

Opinion of Advocate General Saugmandsgaard Øe delivered on 2 May 2019.

ECLI identifier: ECLI:EU:C:2019:362

Judgment of the Court (Seventh Chamber) of 13 June 2018.
Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny.
Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Scope — Taxable transactions — Supply of goods for consideration — Transfer by a public limited company of a building to a shareholder as the counterpart to the buy-back of its shares.
Case C-421/17.

ECLI identifier: ECLI:EU:C:2018:432

Opinion of Advocate General Kokott delivered on 6 April 2017.
Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia v „Iberdrola Inmobiliaria Real Estate Investments“ EOOD.
Request for a preliminary ruling from the Varhoven administrativen sad.
Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 26(1)(b) and Articles 168 and 176 — Deduction of input tax — Services relating to construction or improvement of a property belonging to a third party — Use of services by the third party and by the taxable person — Service supplied free of charge to the third party — Entry of costs incurred for services carried out in the accounts as part of the taxable person’s general costs — Determination of the existence of a direct and immediate link with the economic activity of the taxable person.
Case C-132/16.

ECLI identifier: ECLI:EU:C:2017:283

Opinion of Advocate General Kokott delivered on 16 February 2017.
Minister Finansów v Posnania Investment SA.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny.
Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(a) — Article 14(1) — Taxable transactions — Meaning of ‘supply of goods for consideration’ — Transfer to the State or to a local authority of immovable property in order to settle a tax debt — Not included.
Case C-36/16.

Court reports – general

ECLI identifier: ECLI:EU:C:2017:134

Opinion of Advocate General Mengozzi delivered on 25 November 2015.

Court reports – general

ECLI identifier: ECLI:EU:C:2015:777

Judgment of the Court (Second Chamber) of 9 July 2015.
Petar Kezić s.p. Trgovina Prizma v Republika Slovenija.
Request for a preliminary ruling from the Vrhovno sodišče.
Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive 77/388/EEC — Articles 2(1) and 4(1) — Tax liability — Immovable property transactions — Sale of lands assigned to the private assets of a natural person exercising the profession of sole trader — Taxable person acting as such.
Case C-331/14.

Court reports – general

ECLI identifier: ECLI:EU:C:2015:456

Opinion of Mr Advocate General Cruz Villalón delivered on 28 February 2013.
Le Crédit Lyonnais v Ministre du Budget, des Comptes publics et de la Réforme de l’État.
Reference for a preliminary ruling: Conseil d'État - France.
Value added tax - Sixth Directive 77/388/EEC - Articles 17 and 19 - Deduction of input tax paid - Use of goods and services for both taxable and exempt transactions - Proportional deduction - Calculation of the proportion - Branches established in other Member States and in third States - Not taking their turnover into account.
Case C-388/11.

Court reports – general

ECLI identifier: ECLI:EU:C:2013:120