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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
Non-opposition to a notified concentration (Case M.11521 – DKV MOBILITY GROUP / SMART DIESEL / TAX REFUND)
C/2024/4215
- CELEX number:
- 52024M11521(01)
- Form:
- Notice
- Author:
- European Commission, Directorate-General for Competition
- Date of document:
- 13/06/2024
Case C-627/22, Finanzamt Köln-Süd (Voluntary assessment requested by a partially taxable person): Judgment of the Court (First Chamber) of 30 May 2024 (request for a preliminary ruling from the Finanzgericht Köln – Germany) – AB v Finanzamt Köln-Süd (Reference for a preliminary ruling – Agreement between the European Union and the Swiss Confederation on the free movement of persons – Worker from a Member State who has transferred his residence to Switzerland – Tax concessions – Income tax – Voluntary assessment mechanism – Taxpayers who may benefit therefrom – Restriction to partially taxable employed persons resident in a Member State or in a State party to the Agreement on the European Economic Area (EEA) – Equal treatment)
- CELEX number:
- 62022CA0627
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/05/2024
Case C-270/24, Granulines Invest: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 17 April 2024 – Granulines Invest Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
- CELEX number:
- 62024CN0270
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 17/04/2024
Case C-532/23, Lear Corporation Hungary: Order of the Court (Seventh Chamber) of 10 April 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Lear Corporation Hungary Autóipari Gyártó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága ((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 – Article183 – Right to deduct input VAT – Rules governing exercise of that right – Late refund – Delay caused by the application of a national provision – Effect of a preliminary ruling given by the Court after those facts occurred – Late payment interest – Limitation – Principles of equivalence, effectiveness and fiscal neutrality)
- CELEX number:
- 62023CB0532
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 10/04/2024
Case C-37/23, Giocevi : Order of the Court (Eighth Chamber) of 18 March 2024 (request for a preliminary ruling from the Corte suprema di cassazione – Italy) – Agenzia delle Entrate v PR (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 206 and 273 – Principle of fiscal neutrality – Reduction of the VAT payable by taxable persons affected by the earthquake of 6 April 2009 in the Abruzzo region)
- CELEX number:
- 62023CB0037
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 18/03/2024
Case C-316/22, Gabel Industria Tessile and Canavesi: Judgment of the Court (Fifth Chamber) of 11 April 2024 (request for a preliminary ruling from the Tribunale di Como - Italy) - Gabel Industria Tessile SpA, Canavesi SpA v A2A Energia SpA, Energit SpA, Agenzia delle Dogane e dei Monopoli (Reference for a preliminary ruling – Directive 2008/118/EC – Article 1(2) – Excise duties – Electricity – National legislation creating an additional tax on electricity excise duties – Lack of specific purposes – Additional tax deemed contrary to Directive 2008/118/EC by the national courts – Recovery by the final consumer of the tax unduly paid from the supplier alone – Article 288 TFEU – Direct effect – Principle of effectiveness)
- CELEX number:
- 62022CA0316
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 11/04/2024
Prior notification of a concentration (Case M.11521 – DKV MOBILITY GROUP / SMART DIESEL / TAX REFUND) – Candidate case for simplified procedure
PUB/2024/477
- CELEX number:
- 52024M11521
- Form:
- Announcements
- Author:
- European Commission, Directorate-General for Competition
- Date of document:
- 29/05/2024; Date of publication
Case C-341/22, Feudi di San Gregorio Aziende Agricole: Judgment of the Court (Third Chamber) of 7 March 2024 (request for a preliminary ruling from the Corte suprema di cassazione - Italy) – Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT)
- CELEX number:
- 62022CA0341
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 07/03/2024
Domain: All, EUROVOC descriptor: tax rebate, Search language: English