Judgment of the Court of Justice in the case Lin. National courts are obliged, in principle, to set aside national rules or case law that create a systemic risk of impunity for offenses like VAT fraud.

Judgment of the Court of Justice in the case MV - 98. EU law precludes national legislation under which a financial penalty and a measure involving sealing of business premises may be imposed on a taxpayer for one and the same offence relating to a tax obligation at the end of separate and autonomous procedures, where those measures are liable to challenge before different courts and where that legislation does not ensure coordination of the procedures enabling the additional disadvantage associated with the cumulation of those measures to be reduced to what is strictly necessary and does not ensure that the severity of all penalties imposed is commensurate with the seriousness of the offence concerned.

Dranken Van Eetvelde. Reference for a preliminary ruling. VAT fraude. Unconditional overall liability. Rechtbank van eerste aanleg Oost-Vlaanderen Request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen in the case Dranken Van Eetvelde. Does Article 51bis(4) of the WBTW infringe Article 205 of Directive 2006/112 in conjunction with the principle of proportionality in so far as that provision provides for unconditional overall liability and does not allow the cour...

BALTIC CONTAINER TERMINAL. Reference for a preliminary ruling. Discharge the ‘free zone’ special procedure. Augst?k? tiesa Request for a preliminary ruling from the Augst?k? tiesa in the case BALTIC CONTAINER TERMINAL. Under Article 178(1)(b) and (c) of Delegated Regulation 2015/2446, in conjunction with Article 214(1) of the Union Customs Code, is it possible to discharge the ‘free zone’ special procedure without having included in the electronic records system the master reference number (M...

Bralla Winds. Reference for a preliminary ruling. Discrimination? High tax on certain producers of electricity. Curtea de Apel Bucure?ti Request for a preliminary ruling from the Curtea de Apel Bucure?ti in the case Br?ila Winds. Must the provisions of Articles 107 and 108 TFEU be interpreted as meaning that national legislation such as that introduced by Legea no. 259/2021, which imposes a tax only on certain producers of electricity, constitutes State aid granted to exempt persons, which is...

Bralla Winds. Reference for a preliminary ruling. Discrimination? High tax on certain producers of electricity. Curtea de Apel Bucure?ti Request for a preliminary ruling from the Curtea de Apel Bucure?ti in the case Br?ila Winds. Must the provisions of Articles 107 and 108 TFEU be interpreted as meaning that national legislation such as that introduced by Legea no. 259/2021, which imposes a tax only on certain producers of electricity, constitutes State aid granted to exempt persons, which is...

Judgment of the Court of Justice in the case Dyrektor Krajowej Informacji Skarbowej. Article 306 of Council Directive 2006/112/EC must be interpreted as meaning that the service provided by a taxable person, which consists in purchasing accommodation services from other taxable persons and reselling them to other economic operators, is covered by the special VAT scheme applicable to travel agents, even though those services are not accompanied by ancillary services.

Judgment of the Court of Justice in the case Mensing II. Articles 312 and 315 and the first paragraph of Article 317 of Council Directive 2006/112/EC must be interpreted as meaning that the VAT paid by a taxable dealer in respect of the intra-Community acquisition of a work of art, the subsequent supply of which is subject to the margin scheme under Article 316(1) of that directive, forms part of the taxable amount of that supply.

Judgment of the Court of Justice in the case Lin. National courts are obliged, in principle, to set aside national rules or case law that create a systemic risk of impunity for offenses like VAT fraud.

Consortium Remi Group. Time limit to adjustment option is possible to a limited extend. Advocate General Opinion of Advocate General Kokott in the case Consortium Remi Group. Article 90 of Council Directive 2006/112/EC does not preclude an appropriate limitation period where this does not begin to run until the date on or after which the taxable person was able to reduce the taxable amount in the event of total or partial non-payment of the price. A limitation period which starts to run from ...

Consortium Remi Group. Time limit to adjustment option is possible to a limited extend. Advocate General Opinion of Advocate General Kokott in the case Consortium Remi Group. Article 90 of Council Directive 2006/112/EC does not preclude an appropriate limitation period where this does not begin to run until the date on or after which the taxable person was able to reduce the taxable amount in the event of total or partial non-payment of the price. A limitation period which starts to run from ...

HPA - Construções. Application of reduced VAT rate on renovation and repair of private homes. Advocate General Opinion of Advocate General Kokott in the case HPA - Construções. The reduced VAT rate may only be applied to services for the renovation and repair of private homes that are used as private homes at the time these operations take place. There is also use as a private home if the recipient of the service has made the property available to a third party as a home. However, for the app...

Consortium Remi Group. Time limit to adjustment option is possible to a limited extend. Advocate General Opinion of Advocate General Kokott in the case Consortium Remi Group. Article 90 of Council Directive 2006/112/EC does not preclude an appropriate limitation period where this does not begin to run until the date on or after which the taxable person was able to reduce the taxable amount in the event of total or partial non-payment of the price. A limitation period which starts to run from ...

HPA - Construções. Application of reduced VAT rate on renovation and repair of private homes. Advocate General Opinion of Advocate General Kokott in the case HPA - Construções. The reduced VAT rate may only be applied to services for the renovation and repair of private homes that are used as private homes at the time these operations take place. There is also use as a private home if the recipient of the service has made the property available to a third party as a home. However, for the app...

H&I 2023/226: CJ, 07-09-2023, nr. C-433/22: HPA - Construções H&I 2023/226 CJ, 07-09-2023, nr. C-433/22: HPA - Construções CJ 07-09-2023, C-433/22 (Conclusie) (HPA - Construções) Instantie Court of Justice of the European Union Datum 7 september 2023 Zaaknummer C-433/22 Roepnaam HPA - Construções Vakgebied(en) Europees belastingrecht (V) Brondocumenten Conclusie, Court of Justice of the European Union, 07?09?2023 Beroepschrift, Court of Justice of the European Union (Reference for a