Search Results

Opinion of Advocate General Tanchev delivered on 17 December 2020.
The Software Incubator Ltd v Computer Associates (UK) Ltd.
Request for a preliminary ruling from the Supreme Court of the United Kingdom.
Reference for a preliminary ruling – Self-employed commercial agents – Directive 86/653/EC – Article 1(2) – Definition of ‘commercial agent’ – Supply of computer software to customers by electronic means – Grant of a perpetual licence for use – Concepts of ‘sale’ and ‘goods’.
Case C-410/19.

ECLI identifier: ECLI:EU:C:2020:1061

Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax’ (COM(2016) 755 final — 2016/0371 (CNS)) on the ‘Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods’ (COM(2016) 757 final — 2016/0370 (CNS)) and on the ‘Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals’ (COM(2016) 758 final — 2016/0374 (CNS))

OJ C 345, 13.10.2017, p. 79–84 (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 345, 13.10.2017, p. 79–84

Judgment of the Court (Sixth Chamber) of 9 March 2017.
État belge v Oxycure Belgium SA.
Request for a preliminary ruling from the Cour d'appel de Liège.
Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, points 3 and 4 — Principle of fiscal neutrality — Medical treatment using oxygen — Reduced VAT rate — Oxygen cylinders — Standard rate of VAT — Oxygen concentrators.
Case C-573/15.

Court reports – general

ECLI identifier: ECLI:EU:C:2017:189

Judgment of the Court (Grand Chamber) of 7 March 2017.
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:2017:174

Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals

COM/2016/0758 final - 2016/0374 (CNS)

COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT Accompanying the document Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals

SWD/2016/0393 final - 2016/0374 (CNS)

COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a Council Directive amending Directive 2016/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals

SWD/2016/0392 final - 2016/0374 (CNS)

Opinion of Advocate General Mengozzi delivered on 20 October 2016.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:792

Judgment of the Court (Grand Chamber) of 11 October 2016.
European Commission v Italian Republic.
Failure of a Member State to fulfil obligations — Directive 2004/80/EC — Article 12(2) — National compensation schemes for victims of violent intentional crime guaranteeing fair and appropriate compensation — National scheme not covering all violent intentional crimes committed on the national territory.
Case C-601/14.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:759

Judgment of the Court (Seventh Chamber) of 5 October 2016.
ЕТ „Маya Маrinova“ v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.
Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 2(1)(a) — Article 9(1) — Article 14(1) — Articles 73, 80 and 273 — Principles of fiscal neutrality and proportionality — Tax evasion — Anomalies in accounting — Concealment of supplies and revenue — Determination of the taxable amount.
Case C-576/15.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:740