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Judgment of the Court (Ninth Chamber) of 9 March 2023.
Generali Seguros SA v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality.
Case C-42/22.
ECLI identifier: ECLI:EU:C:2023:183
- CELEX number:
- 62022CJ0042
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 09/03/2023
Opinion of Advocate General Rantos delivered on 15 September 2022.
Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs.
Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).
Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.
Case C-695/20.
ECLI identifier: ECLI:EU:C:2022:685
- CELEX number:
- 62020CC0695
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 15/09/2022
Judgment of the Court (Seventh Chamber) of 24 February 2022.
Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
Case C-605/20.
ECLI identifier: ECLI:EU:C:2022:116
- CELEX number:
- 62020CJ0605
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 24/02/2022
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.
ECLI identifier: ECLI:EU:C:2022:37
- CELEX number:
- 62020CJ0090
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 20/01/2022
Judgment of the Court (Fourth Chamber) of 8 July 2021.
Rádio Popular – Electrodomésticos, 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 – Directive 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Article 174(2) – Right to deduction – Proportional deduction – Extended warranties on household electrical appliances and other computer and telecommunications equipment – Definition of ‘financial transactions’.
Case C-695/19.
ECLI identifier: ECLI:EU:C:2021:549
- CELEX number:
- 62019CJ0695
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 08/07/2021
Judgment of the Court (Third Chamber) of 4 March 2021.
Frenetikexito – Unipessoal Lda 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 – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria.
Case C-581/19.
ECLI identifier: ECLI:EU:C:2021:167
- CELEX number:
- 62019CJ0581
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 04/03/2021
Opinion of Advocate General Kokott delivered on 22 October 2020.
Frenetikexito – Unipessoal Lda 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 – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria.
Case C-581/19.
ECLI identifier: ECLI:EU:C:2020:855
- CELEX number:
- 62019CC0581
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 22/10/2020
Opinion of Advocate General Pikamäe delivered on 14 May 2020.
United Biscuits (Pension Trustees) Limited and United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs.
Request for a preliminary ruling from the Court of Appeal.
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemption of insurance transactions – Supply of pension fund management services to trustees by investment fund managers – Exclusion of any risk indemnity – Occupational pension scheme – National tax practice – Exercise of an insurance activity – Authorised entities – Entities not holding such authorisation – Concept of ‘insurance transactions’.
Case C-235/19.
ECLI identifier: ECLI:EU:C:2020:380
- CELEX number:
- 62019CC0235
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 14/05/2020
Opinion of Advocate General Pikamäe delivered on 11 March 2020.
Blackrock Investment Management (UK) Limited v Commissioners for Her Majesty's Revenue and Customs.
Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(g) — Exemption of transactions for the management of special investment funds — Single supply used for the management of special investment funds and for other funds.
Case C-231/19.
ECLI identifier: ECLI:EU:C:2020:196
- CELEX number:
- 62019CC0231
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 11/03/2020
Judgment of the Court (First Chamber) of 4 September 2019.
Skatteministeriet v KPC Herning.
Request for a preliminary ruling from the Vestre Landsret.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Sale of land on which a building is located at the time of supply — Classification — Articles 12 and 135 — Concept of ‘building land’ — Concept of ‘building’ — Assessment of the economic and commercial reality — Evaluation of objective evidence — Intention of the parties.
Case C-71/18.
ECLI identifier: ECLI:EU:C:2019:660
- CELEX number:
- 62018CJ0071
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 04/09/2019
Domain: All, Documents mentioning: 62011CJ0224, Search language: English