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Case C-674/22, Gemeente Dinkelland: Judgment of the Court (Fourth Chamber) of 22 February 2024 (request for a preliminary ruling from the rechtbank Gelderland — Netherlands) — Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle (Reference for a preliminary ruling — Taxes levied in breach of EU law — Obligation to refund value added tax (VAT) and to pay interest on that amount — Refund resulting from errors made in the taxable person’s accounts — Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs)
- CELEX number:
- 62022CA0674
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 22/02/2024
Case C-442/22, Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee): Judgment of the Court (Eighth Chamber) of 30 January 2024 (Request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Obligation to pay — Person who enters VAT on an invoice — Person liable to pay VAT — Fake invoices issued by an employee including the employer’s details without its knowledge or consent — Employer due diligence)
- CELEX number:
- 62022CA0442
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/01/2024
Opinion of the European Economic and Social Committee on Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (COM(2023) 324 final — 2023/0187 (CNS))
EESC 2023/03253
- CELEX number:
- 52023AE3253
- Form:
- Opinion
- Author:
- European Economic and Social Committee
- Date of document:
- 13/12/2023; Date of vote
Opinion of the European Economic and Social Committee on Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT (COM(2023) 262 final — 2023/0158 (CNS))
EESC 2023/03252
- CELEX number:
- 52023AE3252
- Form:
- Opinion
- Author:
- European Economic and Social Committee
- Date of document:
- 13/12/2023; Date of vote
Case C-733/23, Beach and bar management: Request for a preliminary ruling from the Administrativen sad Burgas (Bulgaria) lodged on 1 December 2023 — ‘Beach and bar management’ EOOD v Nachalnik na otdel ‘Operativni deynosti’ Burgas
- CELEX number:
- 62023CN0733
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 01/12/2023
Case C-744/23, Zlakov: Request for a preliminary ruling from the Sofiyski rayonen sad (Bulgaria) lodged on 1 December 2023 — T.P.T. v ‘Financial Bulgaria’ EOOD
- CELEX number:
- 62023CN0744
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 01/12/2023
Case C-537/22, Global Ink Trade: Judgment of the Court (First Chamber) of 11 January 2024 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Global Ink Trade Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Refusal of the right to deduct — Obligations of the taxable person — Duty of diligence — Burden of proof — Principles of fiscal neutrality and legal certainty — Primacy of EU law — Conflict between the case-law of a national court and EU law)
- CELEX number:
- 62022CA0537
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 11/01/2024
Case C-288/22, Administration de l’enregistrement, des domaines et de la TVA (VAT — Member of a board of directors): Judgment of the Court (Third Chamber) of 21 December 2023 (request for a preliminary ruling from the tribunal d’arrondissement de Luxembourg — Luxembourg) — TP v Administration de l’enregistrement, des domaines et de la TVA (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 9 — Taxable persons — Economic activity carried out independently — Concept of ‘economic activity’ — Concept of ‘independent exercise of the activity’ — Activity as a member of the board of directors of a public limited company)
- CELEX number:
- 62022CA0288
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 21/12/2023
Case C-624/23, SEM Remont: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 10 October 2023 — ‘SEM Remont’ EOOD v Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
- CELEX number:
- 62023CN0624
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 10/10/2023
Decision of the EEA Joint Committee No 172/2023 of 13 June 2023 amending Annex XXI (Statistics) to the EEA Agreement [2023/2569]
Date of entry into force unknown (pending notification) or not yet in force.
- CELEX number:
- 22023D2569
- Form:
- Decision adopted by bodies created by international agreements
- Author:
- EEA Joint Committee
- Date of document:
- 13/06/2023; Date of adoption
Domain: All, EUROVOC descriptor: taxpayer, Search language: English