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Judgment of the Court (Ninth Chamber) of 18 January 2024.
G.A. v Hauptzollamt Braunschweig.
Request for a preliminary ruling from the Finanzgericht Hamburg.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30, first subparagraph – Article 60 – Article 71(1) – Place of taxable transactions – Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State – Place where import VAT is incurred – National provision referring to EU customs legislation.
Case C-791/22.

ECLI identifier: ECLI:EU:C:2024:59

Judgment of the Court (Tenth Chamber) of 23 November 2023.
Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Cluj v SC Westside Unicat.
Request for a preliminary ruling from the Curtea de Apel Cluj.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 53 – Services in respect of admissions to entertainment events – Place of supply of services – Streaming of interactive video sessions – Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances.
Case C-532/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:919

Judgment of the Court (Tenth Chamber) of 29 June 2023.
Cabot Plastics Belgium SA v État belge.
Request for a preliminary ruling from the Cour d'appel de Liège.
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies.
Case C-232/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:530

Judgment of the Court (Eighth Chamber) of 8 December 2022.
Luxury Trust Automobil GmbH v Finanzamt Österreich.
Request for a preliminary ruling from the Verwaltungsgerichtshof.
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.
Case C-247/21.

Court reports – general

ECLI identifier: ECLI:EU:C:2022:966

Judgment of the Court (Eighth Chamber) of 27 October 2022.
Climate Corporation Emissions Trading GmbH v Finanzamt Österreich.
Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Point of reference for tax purposes – Transfer of greenhouse gas emission allowances – Recipient involved in VAT evasion in a chain of transactions – Taxable person who knew or should have known about that evasion.
Case C-641/21.

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

ECLI identifier: ECLI:EU:C:2022:842

Judgment of the Court (Ninth Chamber) of 8 September 2022.
R.T. v Hauptzollamt Hamburg.
Request for a preliminary ruling from the Finanzgericht Hamburg.
Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation.
Case C-368/21.

Court reports – general

ECLI identifier: ECLI:EU:C:2022:647

Judgment of the Court (Tenth Chamber) of 1 August 2022.
Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 56 – Supply of insurance services – Point of reference for tax purposes – Claims settlement services provided by third-party companies in the name and on behalf of an insurer.
Case C-267/21.

Court reports – general

ECLI identifier: ECLI:EU:C:2022:614

Judgment of the Court (First Chamber) of 1 August 2022.
État du Grand-duché de Luxembourg and Administration de l'enregistrement, des domaines et de la TVA v Navitours SARL.
Request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Article 2(1) – Scope – Taxable transactions – Article 9(2)(b) – Place where transport services are supplied – Tourist trips on the Moselle – River subject to condominium status.
Case C-294/21.

Court reports – general

ECLI identifier: ECLI:EU:C:2022:608

Judgment of the Court (Sixth Chamber) of 7 July 2022.
B. v Dyrektor Izby Skarbowej w W.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.
Case C-696/20.

Court reports – general

ECLI identifier: ECLI:EU:C:2022:528

Judgment of the Court (Fifth Chamber) of 7 April 2022.
Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company.
Case C-333/20.

Court reports – general

ECLI identifier: ECLI:EU:C:2022:291