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Commission Implementing Regulation (EU) 2023/2184 of 16 October 2023 amending Implementing Regulation (EU) No 79/2012 as regards statistical data that Member States are to communicate to the Commission

C/2023/6786

OJ L, 2023/2184, 17.10.2023, ELI: http://data.europa.eu/eli/reg_impl/2023/2184/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L, 2023/2184, 17.10.2023, ELI: http://data.europa.eu/eli/reg_impl/2023/2184/oj

Case C-83/23, H GmbH: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 February 2023 — H GmbH v Tax office of M

OJ C 205, 12.6.2023, p. 25–26 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 205, 12.6.2023, p. 25–26

Joint Declaration of the Union and the United Kingdom in the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 on the VAT regime for goods not being at risk for the Union’s internal market and on the VAT arrangements for cross-border refunds

PUB/2023/437

OJ L 102, 17.4.2023, p. 92–92 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ L 102, 17.4.2023, p. 92–92

Case C-746/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 6 December 2022 — Slovenské Energetické Strojárne A. S. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

OJ C 63, 20.2.2023, p. 23–23 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

OJ C 63, 20.2.2023, p. 23–23

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules for the digital age

COM/2022/701 final

Order of the Court (Tenth Chamber) of 14 November 2022.
Gencoal SA v Conceito Norte – Consultadoria de Gestão, Lda and BT.
Request for a preliminary ruling from the Tribunal Judicial da Comarca do Porto - Juízo Central Cível da Póvoa de Varzim.
Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Requirement to present the factual and regulatory context of the main proceedings and the reasons justifying the need for an answer to the question referred for a preliminary ruling – Absence of sufficient information – Manifest inadmissibility.
Case C-669/21.

ECLI identifier: ECLI:EU:C:2022:907

Case C-669/21: Request for a preliminary ruling from the Tribunal Judicial da Comarca do Porto — Juízo Central Cível da Póvoa de Varzim (Portugal) lodged on 9 November 2021 — Gencoal S.A. v Conceito Norte — Consultadoria de Gestão, Lda., BT

OJ C 64, 7.2.2022, p. 15–15 (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 64, 7.2.2022, p. 15–15

Case C-396/20: Judgment of the Court (Third Chamber) of 21 October 2021 (request for a preliminary ruling from the Kúria — Hungary) — CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund — Directive 2008/9/EC — Article 20(1) — Request for additional information by the Member State of refund — Details which may be the subject of a request for additional information — Discrepancy between the amount entered on the refund application and the amount appearing on the invoices submitted — Principle of sound administration — Principle of the neutrality of VAT — Limitation period — Consequences for correcting the taxable person’s error)

OJ C 513, 20.12.2021, p. 13–13 (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 513, 20.12.2021, p. 13–13

Case C-80/20: Judgment of the Court (Fifth Chamber) of 21 October 2021 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti, Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti –- Administraţia Fiscală pentru Contribuabili Nerezidenţi (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 167 to 171 and Article 178(a) — Right to deduct VAT — Refund of VAT to taxable persons established in a Member State other than the Member State of refund — Possession of an invoice — Directive 2008/9/EC — Rejection of a refund application — ‘Cancellation’ of the invoice by the supplier — Issuing of a new invoice — New refund application — Rejection)

OJ C 513, 20.12.2021, p. 10–11 (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 513, 20.12.2021, p. 10–11

Judgment of the Court (Third Chamber) of 21 October 2021.
CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Kúria.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund – Directive 2008/9/EC – Article 20(1) – Request for additional information by the Member State of refund – Elements which may be the subject of a request for additional information – Discrepancy between the amount shown in the refund application and that on the invoices submitted – Principle of good administration – Principle of VAT neutrality – Limitation period – Implications for rectifying the taxable person’s error.
Case C-396/20.

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

ECLI identifier: ECLI:EU:C:2021:867