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European Parliament legislative resolution of 11 September 2018 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises (COM(2018)0021 – C8-0022/2018 – 2018/0006(CNS))

OJ C 433, 23.12.2019, p. 203–215 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 433, 23.12.2019, p. 203–215

Commission Decision (EU) 2019/1252 of 19 September 2018 on tax rulings SA.38945 (2015/C) (ex 2015/NN) (ex 2014/CP) granted by Luxembourg in favour of McDonald's Europe (notified under document C(2018) 6076) (Text with EEA relevance.)

C/2018/6076

OJ L 195, 23.7.2019, p. 20–39 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L 195, 23.7.2019, p. 20–39

Commission Decision (EU) 2019/700 of 19 December 2018 on the State Aid SA.34914 (2013/C) implemented by the United Kingdom as regards the Gibraltar Corporate Income Tax Regime (notified under document C(2018) 7848)

C/2018/7848

OJ L 119, 7.5.2019, p. 151–201 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L 119, 7.5.2019, p. 151–201

Case C-221/18 P: Order of the Court (Sixth Chamber) of 13 December 2018 — Électricité de France (EDF) v European Commission, French Republic (Appeal — Article 181 of the Rules of Procedure of the Court of Justice — State aid — First decision of the European Commission — State aid measure incompatible with the internal market — Annulment by the General Court of the European Union — Confirmation by the Court of Justice of the European Union — Second decision of the Commission — State aid measure incompatible with the internal market — Dismissal of the application for annulment — Article 266 TFEU — Infringement of the principle of res judicata attaching to the first judgment of the General Court — Distortion of evidence — Failure of the General Court to have regard for the Commission’s obligations of diligent and impartial investigation — Failure to state reasons — Classification of the measure — New or existing aid)

OJ C 103, 18.3.2019, p. 6–6 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 103, 18.3.2019, p. 6–6

Case C-716/18: Request for a preliminary ruling from the Curtea de Apel Timișoara (Romania) lodged on 14 November 2018 — CT v Administrația Județeană a Finanțelor Publice Caraș-Severin — Serviciul inspecție persoane fizice, Direcția Generală Regională a Finanțelor Publice Timișoara — Serviciul soluționare contestații 1

OJ C 65, 18.2.2019, p. 24–25 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 65, 18.2.2019, p. 24–25

Case C-17/18: Judgment of the Court (Tenth Chamber) of 19 December 2018 (request for a preliminary ruling from the Tribunalul Mureș — Romania) — Criminal proceedings against Virgil Mailat, Delia Elena Mailat, Apcom Select SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 19 and 29 and Article 135(1)(l) — Transfer of a totality of assets or part thereof — Exemption for lettings of immovable property — Rental contract concerning an immovable property used for commercial purposes and the movable property necessary for that use — Supply of services relating to that immovable property which gave rise to the deduction of VAT — Adjustment)

OJ C 65, 18.2.2019, p. 18–18 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 65, 18.2.2019, p. 18–18

Case C-414/17: Judgment of the Court (Fourth Chamber) of 19 December 2018 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AREX CZ a.s. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase)

OJ C 65, 18.2.2019, p. 11–12 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 65, 18.2.2019, p. 11–12

Case C-707/18: Request for a preliminary ruling from the Tribunalul Timiș (Romania) lodged on 13 November 2018 — Amărăști Land Investment SRL v Direcţia Generală ă a Finanțelor Publice Timișoara, Administraţia Judeţeană a Finanţelor Publice Timiş

OJ C 54, 11.2.2019, p. 5–6 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 54, 11.2.2019, p. 5–6

Case C-653/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 October 2018 — Unitel Sp. z o.o. w Warszawie v Dyrektor Izby Skarbowej w Warszawie

OJ C 44, 4.2.2019, p. 11–12 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 44, 4.2.2019, p. 11–12

Commission Decision (EU) 2019/115 of 10 July 2018 on the measures SA.37977 (2016/C) (ex 2016/NN) implemented by Spain for Sociedad Estatal de Correos y Telégrafos, S.A. (notified under document C(2018) 4233) (Text with EEA relevance.)

C/2018/4233

OJ L 23, 25.1.2019, p. 41–91 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L 23, 25.1.2019, p. 41–91