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Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement Text with EEA relevance
In force
- CELEX number:
- 32014L0055
- Form:
- Directive
- Author:
- European Parliament, Council of the European Union
- Date of document:
- 16/04/2014
- Number of pages:
- 11
Case C-794/23, Finanzamt Österreich: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 21 December 2023 – Finanzamt Österreich v P GmbH
- CELEX number:
- 62023CN0794
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 21/12/2023
Case C-314/22, Consortium Remi Group: Judgment of the Court (Tenth Chamber) of 29 February 2024 (request for a preliminary ruling from the Varhoven administrativen sad - Bulgaria) – Consortium Remi Group AD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
- CELEX number:
- 62022CA0314
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 29/02/2024
Case C-726/23, Arcomet Towercranes: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 28 November 2023 — S.C. Arcomet Towercranes S.R.L. v Direcția Generală Regională a Finanțelor Publice București, Administrația Fiscală pentru Contribuabili Mijlocii București
- CELEX number:
- 62023CN0726
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 28/11/2023
Case C-377/23, Sancra: Order of the Court (Seventh Chamber) of 5 February 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — DC v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Tax inspection procedure — Sale of second-hand vehicles to final consumers — Transactions subject to VAT — Articles 73 and 78 — Taxable base — Principle of fiscal neutrality — Incorrect charging of zero-rate VAT — Application of the standard rate of VAT by the tax authority — Inclusion of the VAT due in the sale price)
- CELEX number:
- 62023CB0377
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 05/02/2024
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
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-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
Case T-504/23 R: Order of the President of the General Court of 25 September 2023 — Terminal Ouest Provence v CINEA (Interim measures — Connecting Europe Facility (CEF) — Grant agreement — Arbitration clause — Application for interim measures — Lack of urgency)
- CELEX number:
- 62023TB0504
- Form:
- Judicial information
- Author:
- General Court
- Date of document:
- 25/09/2023
Case C-453/22, Schütte: Judgment of the Court (Eighth Chamber) of 7 September 2023 (request for a preliminary ruling from the Finanzgericht Münster — Germany) — Michael Schütte v Finanzamt Brilon (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Principle of VAT neutrality — Principle of effectiveness — VAT rate set too high on a purchase invoice — Reimbursement of the overpaid tax — Direct action against the tax authorities — Effect of the risk of a double reimbursement of the same VAT)
- CELEX number:
- 62022CA0453
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 07/09/2023
Domain: All, EUROVOC descriptor: invoicing, Search language: Italian