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Domain: All, Documents mentioning: 61998CJ0408, Search language: English
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Opinion of Advocate General Hogan delivered on 23 September 2021.
I GmbH v Finanzamt H.
Request for a preliminary ruling from the Niedersächsisches Finanzgericht.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions.
Case C-228/20.

ECLI identifier: ECLI:EU:C:2021:762

CELEX number:
62020CC0228
Form:
Opinion of the Advocate General
Author:
Court of Justice
Date of document:
23/09/2021

Order of the Court (Eighth Chamber) of 8 October 2020.
Finančné riaditeľstvo Slovenskej republiky v Weindel Logistik Service SR spol. s r.o.
Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.
Case C-621/19.

ECLI identifier: ECLI:EU:C:2020:814

CELEX number:
62019CO0621
Form:
Order
Author:
Court of Justice
Date of document:
08/10/2020

Judgment of the Court (Tenth Chamber) of 11 April 2019.
PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.
Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Right to deduct value added tax (VAT) paid as input tax — Article 199(1)(a) — Reverse charge procedure — Undue payment of the tax by the recipient of services to the suppliers on the basis of an invoice drawn up incorrectly according to the rules on ordinary taxation — Tax authority’s decision holding that the recipient of services has an outstanding tax liability and refusing a claim for deduction — No examination by the tax authority of the possibility of reimbursement of the tax.
Case C-691/17.

ECLI identifier: ECLI:EU:C:2019:327

CELEX number:
62017CJ0691
Form:
Judgment
Author:
Court of Justice
Date of document:
11/04/2019

Opinion of Advocate General Mengozzi delivered on 3 October 2018.

ECLI identifier: ECLI:EU:C:2018:792

CELEX number:
62017CC0165
Form:
Opinion of the Advocate General
Author:
Court of Justice
Date of document:
03/10/2018

Opinion of Advocate General Kokott delivered on 6 September 2018.
C&D Foods Acquisition ApS v Skatteministeriet.
Request for a preliminary ruling from the Vestre Landsret.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Proposed sale of shares in a sub-subsidiary — Expenditure associated with the provision of services acquired for the purposes of that sale — Sale not carried out — Request for a deduction of input tax — Scope of VAT.
Case C-502/17.

ECLI identifier: ECLI:EU:C:2018:676

CELEX number:
62017CC0502
Form:
Opinion of the Advocate General
Author:
Court of Justice
Date of document:
06/09/2018

Judgment of the Court (Sixth Chamber) of 9 November 2017.
„Wind Inovation 1“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.
Request for a preliminary ruling from the Administrativen sad Sofia-grad.
Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Dissolution of a company resulting in its removal from the value added tax (VAT) register — Obligation to calculate VAT on available assets and to pay the VAT calculated to the State — Maintenance or amendment of the law existing on the date of accession to the European Union — Second paragraph of Article 176 — Effect on the right to deduct — Article 168.
Case C-552/16.

ECLI identifier: ECLI:EU:C:2017:849

CELEX number:
62016CJ0552
Form:
Judgment
Author:
Court of Justice
Date of document:
09/11/2017

Judgment of the Court (Fourth Chamber) of 26 April 2017.
Tibor Farkas v Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága.
Request for a preliminary ruling from the Kecskeméti Közigazgatási és Munkaügyi Bíróság.
Reference for a preliminary ruling — Plea alleging infringement of EU law raised by the Court of its own motion — Principles of equivalence and effectiveness — Common system of value added tax — Directive 2006/112/EC — Right to deduct input tax — Reverse charge system — Article 199(1)(g) — Application only in the case of immovable property — Undue payment of the tax by the purchaser of property to the seller as a result of an incorrectly drawn up invoice — Tax authority’s decision holding that the property purchaser has an outstanding tax liability, refusing payment of the deduction sought by the purchaser, and imposing a penalty tax.
Case C-564/15.

ECLI identifier: ECLI:EU:C:2017:302

CELEX number:
62015CJ0564
Form:
Judgment
Author:
Court of Justice
Date of document:
26/04/2017

Opinion of Advocate General Kokott delivered on 6 April 2017.

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

CELEX number:
62016CC0132
Form:
Opinion of the Advocate General
Author:
Court of Justice
Date of document:
06/04/2017

Opinion of Advocate General Saugmandsgaard Øe delivered on 29 June 2016.

ECLI identifier: ECLI:EU:C:2016:484

CELEX number:
62015CC0378
Form:
Opinion of the Advocate General
Author:
Court of Justice
Date of document:
29/06/2016

Judgment of the Court (Second Chamber), 6 February 2014.
SC Fatorie SRL v Direcţia Generală a Finanţelor Publice Bihor.
Request for a preliminary ruling from the Curtea de Apel Oradea.
Request for a preliminary ruling — VAT — Directive 2006/112/EC — Reverse charge procedure — Right to deduct — Payment of the tax to the service supplier — Omission of mandatory particulars — Payment of VAT not due — Loss of the right to deduct — Principle of fiscal neutrality — Principle of legal certainty.
Case C‑424/12.

ECLI identifier: ECLI:EU:C:2014:50

CELEX number:
62012CJ0424
Form:
Judgment
Author:
Court of Justice
Date of document:
06/02/2014
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