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Opinion of Advocate General Szpunar delivered on 23 April 2020.
Belgische Staat and Directeur-Generaal van de Algemene Directie Controle en Bemiddeling van de FOD Economie, K.M.O., Middenstand en Energie v Movic BV and Others.
Request for a preliminary ruling from the Hof van beroep te Antwerpen.
Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 1(1) — Scope — Concept of ‘civil and commercial matters’ — Action for the cessation of unfair commercial practices brought by a public authority to protect the interests of consumers.
Case C-73/19.

ECLI identifier: ECLI:EU:C:2020:297

Judgment of the Court (Fourth Chamber) of 20 June 2018.
UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.
Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas.
Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 143(1)(d) and Article 143(2) — Exemptions from VAT on importation — Importation followed by an intra-Community supply — Conditions — Evidence of dispatch or transport of the goods to another Member State — Transport under an excise duty suspension arrangement — Transfer to the purchaser of the right to dispose of goods as owner — Tax evasion — No obligation of the competent authority to help the taxable person collect the necessary information to show that the conditions for exemption are satisfied.
Case C-108/17.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2018:473

Opinion of Advocate General Mengozzi delivered on 22 March 2018.
UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.
Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas.
Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 143(1)(d) and Article 143(2) — Exemptions from VAT on importation — Importation followed by an intra-Community supply — Conditions — Evidence of dispatch or transport of the goods to another Member State — Transport under an excise duty suspension arrangement — Transfer to the purchaser of the right to dispose of goods as owner — Tax evasion — No obligation of the competent authority to help the taxable person collect the necessary information to show that the conditions for exemption are satisfied.
Case C-108/17.

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

ECLI identifier: ECLI:EU:C:2018:215

Judgment of the Court (Second Chamber) of 19 October 2017.
SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud.
Request for a preliminary ruling from the Curtea de Apel Cluj.
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures — Fight against tax evasion and tax avoidance — Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities — Risk of tax evasion — Refusal of the right to deduct — Proportionality — Refusal to take into account evidence of the absence of tax evasion or tax losses — Limitation of the temporal effects of the judgment to be delivered — No limitation.
Case C-101/16.

ECLI identifier: ECLI:EU:C:2017:775

Judgment of the Court (Ninth Chamber) of 9 February 2017.
Euro Tyre BV – Sucursal em Portugal v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).
Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Articles 131 and 138 — Preconditions for the exemption of an intra-Community supply — VAT Information Exchange System (VIES) — Purchaser’s failure to register — Refusal to grant the exemption — Whether permissible.
Case C-21/16.

Court reports – general

ECLI identifier: ECLI:EU:C:2017:106

Opinion of Advocate General Saugmandsgaard Øe delivered on 6 April 2016.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:204

Opinion of Advocate General Kokott delivered on 11 April 2013.
The Commissioners for Her Majesty's Revenue & Customs v Sunico ApS and Others.
Reference for a preliminary ruling: Østre Landsret - Denmark.
Judicial cooperation in civil matters - Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters - Regulation (EC) No 44/2001 - Article 1(1) - Scope - Concept of ‘civil and commercial matters’ - Action brought by a public authority - Damages in respect of involvement in a tax fraud by a third party not subject to VAT.
Case C-49/12.

Court reports – general

ECLI identifier: ECLI:EU:C:2013:231

Opinion of Advocate General Kokott delivered on 6 June 2013.
Jiří Sabou v Finanční ředitelství pro hlavní město Prahu.
Request for a preliminary ruling from the Nejvyšší správní soud.
Directive 77/799/EEC — Mutual assistance by the authorities of the Member States in the field of direct taxation — Exchange of information on request — Tax proceedings — Fundamental rights — Limit on the scope of the obligations of the requesting and the requested Member States towards the taxpayer — No obligation to inform the taxpayer of the request for assistance — No obligation to invite the taxpayer to take part in the examination of witnesses — Taxpayer’s right to challenge the information exchanged — Minimum content of the information exchanged.
Case C‑276/12.

Court reports – general

ECLI identifier: ECLI:EU:C:2013:370

Judgment of the Court (Third Chamber), 12 September 2013.
The Commissioners for Her Majesty’s Revenue & Customs v Sunico ApS and Others.
Request for a preliminary ruling from the Østre Landsret.
Judicial cooperation in civil matters — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Regulation (EC) No 44/2001 — Article 1(1) — Scope — Concept of ‘civil and commercial matters’ — Action brought by a public authority — Damages in respect of involvement in a tax fraud by a third party not subject to VAT.
Case C‑49/12.

Court reports – general

ECLI identifier: ECLI:EU:C:2013:545

Case C-539/09: Judgment of the Court (Grand Chamber) of 15 November 2011 — European Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Court of Auditors’ declared intention to carry out audits in a Member State — Member State’s objection — Powers of the Court of Auditors — Article 248 EC — Audit of the cooperation of the national administrative authorities in the field of value added tax — Regulation (EC) No 1798/2003 — Community revenue — Own resources accruing from value added tax)

OJ C 25, 28.1.2012, p. 5–6 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 25, 28.1.2012, p. 5–6