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Opinion of Advocate General Ćapeta delivered on 9 June 2022.
Rigall Arteria Management Sp. z o.o. sp. k. v Bank Handlowy w Warszawie S.A.
Request for a preliminary ruling from the Sąd Najwyższy.
Reference for a preliminary ruling – Directive 86/653/EEC – Article 7(1)(b) – Self-employed commercial agents – Transaction concluded with a third party whom the commercial agent has previously acquired as a customer – Remuneration – Whether the agent’s right to commission is mandatory or supplementary.
Case C-64/21.

ECLI identifier: ECLI:EU:C:2022:453

Judgment of the Court (Second Chamber) of 20 January 2022.
Apcoa Parking Danmark A/S v Skatteministeriet.
Request for a preliminary ruling from the Højesteret.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions.
Case C-90/20.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2022:37

Opinion of Advocate General Kokott delivered on 3 September 2020.
Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej.
Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 13(1) – Article 14(1) and (2)(a) – Concept of ‘supply of goods’ – Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law – Municipality collecting fees for the transformation – Concept of ‘compensation’ – Concept of ‘taxable person acting as such’ – Exception – Bodies governed by public law which engage in activities or transactions as public authorities.
Case C-604/19.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2020:647

Judgment of the Court (Ninth Chamber) of 11 June 2020.
Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa).
Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Services supplied for consideration — Monies paid where customers fail to comply with the contractual tie-in period — Characterisation.
Case C-43/19.

ECLI identifier: ECLI:EU:C:2020:465

Judgment of the Court (Fifth Chamber) of 22 November 2018.
MEO – Serviços de Comunicações e Multimédia SA 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 — Common system of value added tax (VAT) — Directive 2006/112/EC — Scope — Taxable transactions — Supply for consideration — Distinction between non-taxable damages and interest and the taxable supply of services provided in return for ‘compensation’.
Case C-295/17.

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

ECLI identifier: ECLI:EU:C:2018:942

Opinion of Advocate General Kokott delivered on 7 June 2018.

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

ECLI identifier: ECLI:EU:C:2018:413

Opinion of Advocate General Tanchev delivered on 7 March 2018.
Marcandi Limited v Commissioners for Her Majesty's Revenue & Customs.
Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Issuing of ‘credits’ that can be used to place bids in online auctions — Supply of services for consideration — Preliminary transaction — Article 73 — Taxable amount.
Case C-544/16.

Court reports – general

ECLI identifier: ECLI:EU:C:2018:164

Opinion of Advocate General Bobek delivered on 22 February 2018.
Minister Finansów v Gmina Wrocław.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny.
Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Supply of goods for consideration — Article 14(1) — Transfer of the right to dispose of tangible property as owner — Article 14(2)(a) — Transfer of the ownership of property belonging to a municipality to the Public Treasury in return for the payment of compensation for the purposes of the construction of a national road — Concept of ‘compensation’ — Transaction subject to VAT.
Case C-665/16.

ECLI identifier: ECLI:EU:C:2018:112

Judgment of the Court (Eighth Chamber) of 18 January 2017.
Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP).
Request for a preliminary ruling from the Naczelny Sąd Administracyjny.
Reference for a preliminary ruling — Taxation — Common system of value added tax — Taxable transactions — Concept of ‘supply of services for consideration’ — Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights — Not included.
Case C-37/16.

Court reports – general

ECLI identifier: ECLI:EU:C:2017:22

Judgment of the General Court (First Chamber) of 15 December 2016.
Dimosia Epicheirisi Ilektrismou AE (DEI) v European Commission.
Competition — Abuse of dominant position — Greek market for the supply of lignite and Greek wholesale electricity market — Decision establishing specific measures to correct the anti-competitive effects of an infringement of Article 86(1) EC, in conjunction with Article 82 EC — Article 86(3) EC — Obligation to state reasons — Proportionality — Freedom of contract.
Case T-421/09 RENV.

ECLI identifier: ECLI:EU:T:2016:748