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Judgment of the Court (Seventh Chamber) of 28 November 2024.
rhtb: projekt gmbh v Parkring 14-16 Immobilienverwaltung GmbH.
Request for a preliminary ruling from the Oberster Gerichtshof.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Contract for services for the carrying out of a building project – Termination of the contract by the customer – Concept of ‘remuneration’ – Characterisation – Obligation to pay the total amount agreed after deduction of the costs saved by the supplier – Article 73 – Taxable amount.
Case C-622/23.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2024:994

Judgment of the Court (Seventh Chamber) of 21 November 2024.
„SEM Remont“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
Request for a preliminary ruling from the Administrativen sad - Varna.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of VAT – Principle of neutrality of VAT – Late submission of an application for registration – Issuing and content of invoices – Invoice which does not state input VAT – Tax calculated on the basis of a report – Absence of a correcting invoice – Right of deduction – Precluded.
Case C-624/23.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2024:976

Judgment of the Court (Seventh Chamber) of 7 November 2024.
Skatteministeriet v Lomoco Development ApS and Others.
Request for a preliminary ruling from the Vestre Landsret.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of land that has only the foundations of residential housing structures in place – Classification – Article 12 – Concepts of ‘building land’ and ‘building or parts of a building’ – Criterion of the ‘first occupation’ of a building.
Case C-594/23.

Court reports – general

ECLI identifier: ECLI:EU:C:2024:942

Judgment of the Court (Fifth Chamber) of 17 October 2024.
Skatteverket v Digital Charging Solutions GmbH.
Request for a preliminary ruling from the Högsta förvaltningsdomstolen.
Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 14 and 15 – Electric vehicle charging – Charging using devices provided by a company and allowing access to a network of charging points operated by different operators – Classification of the transaction for VAT purposes – ‘Supply of goods’ – Transfer made under commission contracts.
Case C-60/23.

ECLI identifier: ECLI:EU:C:2024:896

Order of the Court (Seventh Chamber) of 4 October 2024.
A v Hauptzollamt C.
Request for a preliminary ruling from the Bundesfinanzhof.
Case C-214/24.

ECLI identifier: ECLI:EU:C:2024:874

Judgment of the Court (Fourth Chamber) of 4 October 2024.
UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske.
Request for a preliminary ruling from the Upravni sud u Zagrebu.
Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 19 of Article 287 – VAT exemption scheme for small enterprises – Abusive practice by forming a new company.
Case C-171/23.

Court reports – general

ECLI identifier: ECLI:EU:C:2024:840

Judgment of the Court (Ninth Chamber) of 4 October 2024.
Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.
Request for a preliminary ruling from the Curtea de Apel Cluj.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168(a) – Right to deduct VAT – Acquisition of goods by a taxable person – Making available of those goods free of charge to a subcontractor for the purpose of carrying out works for the taxable person – Refusal of the deduction of the VAT relating to those goods.
Case C-475/23.

Court reports – general

ECLI identifier: ECLI:EU:C:2024:866

Judgment of the Court (Seventh Chamber) of 12 September 2024.
„NARE-BG“ ЕООD v Direktor na direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
Request for a preliminary ruling from the Administrativen sad - Varna.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT.
Case C-429/23.

ECLI identifier: ECLI:EU:C:2024:742

Judgment of the Court (First Chamber) of 12 September 2024.
Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Fővárosi Törvényszék.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount.
Case C-248/23.

ECLI identifier: ECLI:EU:C:2024:735

Judgment of the Court (Second Chamber) of 12 September 2024.
Belgische Staat / Federale Overheidsdienst Financiën v L BV.
Request for a preliminary ruling from the Hof van Beroep te Gent.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of ‘capital goods’ – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion.
Case C-243/23.

ECLI identifier: ECLI:EU:C:2024:736