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Case C-685/23, Corner and Border: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 15 November 2023 — Corner and Border SA v Autoridade Tributária e Aduaneira
- CELEX number:
- 62023CN0685
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 15/11/2023
Case C-645/23, Hera Comm: Request for a preliminary ruling from the Corte d’appello di Bologna (Italy) lodged on 26 October 2023 — Hera Comm SpA v Falconeri Srl
- CELEX number:
- 62023CN0645
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 26/10/2023
Case C-335/22, A (Tax on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — A, SA v Autoridade Tributária e Aduaneira (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 — Directive 2008/7/EC — Article 5(2)(b) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement of bonds and commercial papers on the market)
- CELEX number:
- 62022CB0335
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 19/07/2023
- Number of pages:
- 1
Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)
- CELEX number:
- 62022CB0416
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 19/07/2023
- Number of pages:
- 2
Case C-656/21: Judgment of the Court (Fifth Chamber) of 22 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — IM Gestão de Ativos (IMGA) — Sociedade Gestora de Organismos de Investimento Coletivo SA and Others v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Directive 2008/7/EC — Article 5(2)(a) — Indirect taxes on the raising of capital — Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities)
- CELEX number:
- 62021CA0656
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 22/12/2022
- Number of pages:
- 2
Case C-416/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 21 June 2022 — EDP — Energias de Portugal, S.A. v Autoridade Tributária e Aduaneira
- CELEX number:
- 62022CN0416
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 21/06/2022
- Number of pages:
- 2
Case C-335/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 23 May 2022 — A, S.A. (Portugal) v Autoridade Tributária e Aduaneira
- CELEX number:
- 62022CN0335
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 23/05/2022
- Number of pages:
- 1
Case C-460/21: Order of the Court (Eighth Chamber) of 7 February 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Vapo Atlantic SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Excise duties — Directive 2008/118/EC — Article 1(2) — Levying, for specific purposes, of other indirect taxes — ‘Specific purposes’ — Definition — Financing of a public undertaking holding the concession contract in respect of the national road network — Objectives of environmental sustainability and reducing accidents — Purely budgetary purpose — Refusal to reimburse a tax based on unjust enrichment — Conditions)
- CELEX number:
- 62021CB0460
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 07/02/2022
- Number of pages:
- 1
Case C-255/20: Order of the Court (Seventh Chamber) of 9 November 2021 (request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio — Italy) — Agenzia delle dogane e dei monopoli — Ufficio delle dogane di Gaeta v Punto Nautica Srl (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Taxation — Harmonisation of legislation — Excise duty — Directive 92/12/EEC — Article 3(2) — Directive 2008/118/EC — Article 1(2) — Other indirect taxes on excise goods — Regional tax on the sale of fuel for motor vehicles — Specific purposes — Absence)
- CELEX number:
- 62020CB0255
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 09/11/2021
- Number of pages:
- 1
Case C-656/21: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 29 October 2021 — IM GESTÃO DE ATIVOS — SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others v Autoridade Tributária e Aduaneira
- CELEX number:
- 62021CN0656
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 29/10/2021
- Number of pages:
- 1
Domain: All, EUROVOC descriptor: indirect tax, Search language: English