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Case C-314/22, Consortium Remi Group: Judgment of the Court (Tenth Chamber) of 29 February 2024 (request for a preliminary ruling from the Varhoven administrativen sad - Bulgaria) – Consortium Remi Group AD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
- CELEX number:
- 62022CA0314
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 29/02/2024
Opinion of the European Economic and Social Committee on Proposal for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU (COM(2023) 528 final — 2023/0320 (CNS))
EESC 2023/04262
- CELEX number:
- 52023AE4262
- Form:
- Opinion
- Author:
- European Economic and Social Committee
- Date of document:
- 17/01/2024; Date of vote
Case C-377/23, Sancra: Order of the Court (Seventh Chamber) of 5 February 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — DC v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Tax inspection procedure — Sale of second-hand vehicles to final consumers — Transactions subject to VAT — Articles 73 and 78 — Taxable base — Principle of fiscal neutrality — Incorrect charging of zero-rate VAT — Application of the standard rate of VAT by the tax authority — Inclusion of the VAT due in the sale price)
- CELEX number:
- 62023CB0377
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 05/02/2024
Case C-808/23, Högkullen: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2023 — Högkullen AB v Skatteverket
- CELEX number:
- 62023CN0808
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 27/12/2023
Case C-680/23, Modexel: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal (Portugal) lodged on 14 November 2023 — Modexel — Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira
- CELEX number:
- 62023CN0680
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 14/11/2023
Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union – Cases where the Commission raises no objections – SA.110836Text with EEA relevance.
C/2024/230
- CELEX number:
- 52024AS110836
- Form:
- Notice
- Author:
- European Commission, Directorate-General for Competition
- Date of document:
- 23/01/2024; Date of publication
Request for an Advisory Opinion from the EFTA Court by Borgarting Court of Appeal dated 20 June 2023 in the case of ExxonMobil Holding Norway AS v Staten v/ Skatteetaten (Case E-7/23)
PUB/2023/1075
- CELEX number:
- E2023P0007
- Form:
- Judicial information
- Author:
- EFTA Court
- Date of document:
- 20/06/2023
Case C-615/23, Dyrektor Krajowej Informacji Skarbowej: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 6 October 2023 — Dyrektor Krajowej Informacji Skarbowej v P. S.A.
- CELEX number:
- 62023CN0615
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 06/10/2023
Case C-527/23, Weatherford Atlas Gip: Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 16 August 2023 — Weatherford Atlas Gip SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili
- CELEX number:
- 62023CN0527
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 16/08/2023
Case C-427/23, Határ Diszkont: Request for a preliminary ruling from the Szegedi Törvényszék (Hungary) lodged on 11 July 2023 — Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
- CELEX number:
- 62023CN0427
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 11/07/2023
Domain: All, EUROVOC descriptor: basis of tax assessment, Search language: English