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Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013
PE/35/2021/INIT
In force
- CELEX number:
- 32021R0847
- Form:
- Regulation
- Author:
- European Parliament, Council of the European Union
- Date of document:
- 20/05/2021; Date of signature
- Number of pages:
- 17
Case C-321/24, Attal et Associés: Request for a preliminary ruling from the Tribunal Judiciaire de Paris (France) lodged on 30 April 2024 – BC v S. C. P. Attal et Associés
- CELEX number:
- 62024CN0321
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/04/2024
Case C-763/23, Dragoram Tour: Order of the Court (Ninth Chamber) of 25 June 2024 (request for a preliminary ruling from the Curtea de Apel Bacău – Romania) – Direcţia Generală Regională a Finanţelor Publice Iaşi, Direcţia Generală Regională a Finanţelor Publice Iaşi – Administraţia Judeţeană a Finanţelor Publice Bacău – Activitatea de Inspecţie Fiscală v S.C. Dragoram Tour S.R.L. (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 – Articles 306 to 308 – Special scheme for travel agents – Scope – Transactions carried out by travel agents consisting of the resale, at a price including a mark-up, of airline tickets purchased from taxable third parties – Absence of additional service)
- CELEX number:
- 62023CB0763
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 25/06/2024
Case C-276/24, KONREO: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 April 2024 – KONREO, v. o. s., insolvenční správce úpadce FAU s.r.o. v Odvolací finanční ředitelství
- CELEX number:
- 62024CN0276
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 19/04/2024
Case C-287/23, Entain Services (Bulgaria): Order of the Court (Sixth Chamber) of 16 May 2024 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Entain Services (Bulgaria) EOOD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (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 – Freedom of establishment – Restrictions – Corporation tax – Taxation of dividends – Companies registered in Gibraltar)
- CELEX number:
- 62023CB0287
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 16/05/2024
P9_TA(2023)0460 – Further reform of corporate taxation rules – European Parliament resolution of 12 December 2023 on further reform of corporate taxation rules (2022/2146(INI))
- CELEX number:
- 52023IP0460
- Form:
- Own-initiative resolution
- Author:
- European Parliament, Committee on Budgets, Committee on Economic and Monetary Affairs
- Date of document:
- 12/12/2023; Date of vote
Case C-533/22, Adient: Judgment of the Court (Tenth Chamber) of 13 June 2024 (request for a preliminary ruling from the Tribunalul Argeș – Romania) – SC Adient Ltd & Co. KG v Agenția Națională de Administrare Fiscală, Agenția Națională de Administrare Fiscală – Direcția Generală Regională a Finanțelor Publice Ploiești – Administrația Județeană a Finanțelor Publice Argeș (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a fixed establishment – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on behalf of another company, belonging to the same group and established in another Member State)
- CELEX number:
- 62022CA0533
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 13/06/2024
Case C-696/22, C (Court-appointed administrators and liquidators): Judgment of the Court (Ninth Chamber) of 13 June 2024 (request for a preliminary ruling from the Curtea de Apel Cluj – Romania) – C SPRL v Administrația Județeană a Finanțelor Publice (AJFP) Cluj, Direcția Generală Regională a Finanțelor Publice (DGRFP) Cluj-Napoca (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 64(1) and (2) – Applicability – Services of court-appointed administrators and liquidators – Continuous supply of services – Article 168(a) – Deduction of input VAT – Expenditure relating to the right to use a trade name – Rights of the defence – Right to be heard)
- CELEX number:
- 62022CA0696
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 13/06/2024
C-380/23, Monmorieux: Judgment of the Court (Sixth Chamber) of 13 June 2024 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg – Belgium) – UN v État belge (Reference for a preliminary ruling – Article 19 TEU – Article 45 TFEU – Article 47 of the Charter of Fundamental Rights of the European Union – Income tax – Convention for the avoidance of double taxation – Mutual agreement procedure provided for under such a convention – Member State, at the end of that procedure, making the right to restitution of tax already paid in another Member State conditional upon the withdrawal by the taxpayer of his or her actions brought before the courts of that first Member State – Inadmissibility of the request for a preliminary ruling)
- CELEX number:
- 62023CA0380
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 13/06/2024
Case C-251/24, Axpo Energy Romania: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 9 April 2024 – Axpo Energy Romania SA v Agenția Națională de Administrare Fiscală, Guvernul României
- CELEX number:
- 62024CN0251
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 09/04/2024
Domain: All, EUROVOC descriptor: tax law, Search language: English