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Case C-72/74, Keladis I: Request for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis (Greece) lodged on 30 January 2024 – HF v Anexartiti Archi Dimosion Esodon
- CELEX number:
- 62024CN0072
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/01/2024
Case C-576/23, Elite Games: Order of the Court of 14 March 2024 (request for a preliminary ruling from the Curtea de Apel Iaşi – Romania) – Elite Games SRL v Administraţia Judeţeană a Finanţelor Publice Vaslui, Direcţia Generală Regională a Finanţelor Publice Iaşi
- CELEX number:
- 62023CB0576
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 14/03/2024
Case C-794/23, Finanzamt Österreich: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 21 December 2023 – Finanzamt Österreich v P GmbH
- CELEX number:
- 62023CN0794
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 21/12/2023
Case C-733/22, Valentina Heights: Judgment of the Court (Seventh Chamber) of 8 February 2024 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) –Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD (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)
- CELEX number:
- 62022CA0733
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 08/02/2024
Case C-433/22, HPA — Construções: Judgment of the Court (Eighth Chamber) of 11 January 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v HPA — Construções SA (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’)
- CELEX number:
- 62022CA0433
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 11/01/2024
Case C-146/22, Dyrektor Krajowej Informacji Skarbowej (VAT on hot dairy beverages): Judgment of the Court (Eighth Chamber) of 5 October 2023 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — YD v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 98(2) — Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services — Points 1 and 12a of Annex III — Similar foodstuffs prepared from the same main ingredient — Hot beverages prepared on the basis of milk — Application of different reduced VAT rates — Goods with the same objective characteristics and properties — Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services)
- CELEX number:
- 62022CA0146
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 05/10/2023
Case C-743/22, DISA: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 1 December 2022 — DISA SUMINISTROS Y TRADING, S. L. U. (DISA) v Agencia Estatal de la Administración Tributaria
- CELEX number:
- 62022CN0743
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 01/12/2022
- Number of pages:
- 1
Case C-433/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 30 June 2022 — Autoridade Tributária e Aduaneira v HPA — Construções, SA
- CELEX number:
- 62022CN0433
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/06/2022
- Number of pages:
- 1
European Parliament legislative resolution of 9 March 2022 on the draft Council directive amending Directive 2006/112/EC as regards rates of value added tax (14754/2021 — C9-0456/2021 — 2018/0005(CNS))
- CELEX number:
- 52022AP0061
- Form:
- Legislative resolution
- Author:
- European Parliament, Committee on Economic and Monetary Affairs, Committee on Legal Affairs
- Date of document:
- 09/03/2022; Date of vote
- Number of pages:
- 1
Case C-146/22: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 1 March 2022 — YD v Dyrektor Krajowej informacji Skarbowej
- CELEX number:
- 62022CN0146
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 01/03/2022
- Number of pages:
- 1
Domain: All, EUROVOC descriptor: VAT rate, Search language: English