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Opinion of Advocate General Kokott delivered on 10 February 2022.
DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Fővárosi Törvényszék.
Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 24 et 43 – Place of supply of services – Technical support services provided to a company established in another Member State – Abuse of rights – Assessment of the facts – Lack of jurisdiction.
Case C-596/20.

ECLI identifier: ECLI:EU:C:2022:91

Opinion of Advocate General Bobek delivered on 10 November 2016.
Tibor Farkas v Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága.
Request for a preliminary ruling from the Kecskeméti Közigazgatási és Munkaügyi Bíróság.
Reference for a preliminary ruling — Plea alleging infringement of EU law raised by the Court of its own motion — Principles of equivalence and effectiveness — Common system of value added tax — Directive 2006/112/EC — Right to deduct input tax — Reverse charge system — Article 199(1)(g) — Application only in the case of immovable property — Undue payment of the tax by the purchaser of property to the seller as a result of an incorrectly drawn up invoice — Tax authority’s decision holding that the property purchaser has an outstanding tax liability, refusing payment of the deduction sought by the purchaser, and imposing a penalty tax.
Case C-564/15.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:864

Opinion of Advocate General Kokott delivered on 6 October 2016.
European Commission v Grand Duchy of Luxembourg.
Failure of a Member State to fulfil obligations — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemption from VAT of supplies of services by independent groups of persons to their members — Article 168(a) and Article 178(a) — Right of deduction for the members of the group — Article 14(2)(c) and Article 28 — Actions of a member in his own name and on behalf of the group.
Case C-274/15.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:750

Opinion of Advocate General Kokott delivered on 8 September 2016.
Proceedings brought by Rzecznik Praw Obywatelskich (RPO).
Request for a preliminary ruling from the Trybunał Konstytucyjny w Warszawie.
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Point 6 of Annex III — Validity — Procedure — Amendment of a proposal for a Council directive after the Parliament has given an opinion — No fresh consultation of the Parliament — Article 98(2) — Validity — Reduced rate of VAT precluded from being applied to the supply of digital books electronically — Principle of equal treatment — Comparability of two situations — Supply of digital books electronically and on all physical means of support.
Case C-390/15.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:664

Judgment of the Court (Tenth Chamber) of 16 June 2016.
Minister Finansów v Jan Mateusiak.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny.
Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Articles 18(c), 184 and 187 — Taxable transactions — Cessation of the taxable economic activity — Retention of goods on which VAT became deductible — Adjustment of deductions — Adjustment period — Taxation pursuant to Article 18(c) of Directive 2006/112 on expiry of the adjustment period.
Case C-229/15.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:454

Judgment of the Court (First Chamber) of 28 April 2016.
Staatssecretaris van Financiën v Het Oudeland Beheer BV.
Request for a preliminary ruling from the Hoge Raad der Nederlanden.
Reference for a preliminary ruling — Taxation — VAT — Taxable transactions — Application for the purposes of the business of goods acquired ‘in the course of the business’ — Treatment as supplies effected for consideration — Taxable amount.
Case C-128/14.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:306

Opinion of Advocate General Kokott delivered on 3 March 2016.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:138

Judgment of the Court (Third Chamber) of 23 April 2015.
Property Development Company NV v Belgische Staat.
Request for a preliminary ruling from the Hof van Beroep te Gent.
Reference for a preliminary ruling — Taxation — Sixth VAT Directive — Article 11A — Application of goods treated as a supply for consideration — Application of a building for an activity exempt from VAT — Taxable amount for that application — Interim interest paid during the construction of the building.
Case C-16/14.

Court reports – general

ECLI identifier: ECLI:EU:C:2015:265

Judgment of the Court (Eighth Chamber) of 8 May 2013.
Hristomir Marinov v Direktor na Direktsia "Obzhalvane I upravlenie na izpalnenieto" - grad Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
Reference for a preliminary ruling: Administrativen sad Varna - Bulgaria.
Value added tax - Directive 2006/112/EC - Articles 18(c), 74 and 80 - Cessation of the taxable economic activity - Removal of the taxable person from the VAT register by the tax authorities - Retention of goods on which the VAT became deductible - Taxable amount - Open market value or purchase value - Determination at the time of the transaction - Direct effect of Article 74.
Case C-142/12.

Court reports – general

ECLI identifier: ECLI:EU:C:2013:292

Opinion of Advocate General Mengozzi delivered on 12 September 2012.
BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid.
Reference for a preliminary ruling from the Bundesfinanzhof.
Taxation — Sixth VAT Directive — Decision 2004/290/EC — Manner in which a Member State applies a derogating measure — Authorisation — Article 2, point (1) — ‘Construction work’ — Interpretation — Supplies of goods covered — Possibility for the derogating measure to be applied only in part — Restrictions.
Case C‑395/11.

Court reports – general

ECLI identifier: ECLI:EU:C:2012:564