november 08, 2024 0 0 CELEX:62023CJ0594: Judgment of the Court (Seventh Chamber) of 7 November 2024.#Skatteministeriet v Lomoco Development ApS and Others.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of land that has only the foundations of residential housing structures in place – Classification – Article 12 – Concepts of ‘building land’ and ‘building or parts of a building’ – Criterion of the ‘first occupation’ of a building.#Case C-594/23.
junij 30, 2025 0 0 CELEX:62023CJ0594_SUM: Judgment of the Court (Seventh Chamber) of 7 November 2024.#Skatteministeriet v Lomoco Development ApS and Others.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of land that has only the foundations of residential housing structures in place – Classification – Article 12 – Concepts of ‘building land’ and ‘building or parts of a building’ – Criterion of the ‘first occupation’ of a building.#Case C-594/23.
december 20, 2024 0 0 CELEX:62023CJ0596: Judgment of the Court (Fourth Chamber) of 19 December 2024.#B UG v Veronsaajien oikeudenvalvontayksikkö.#Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 36(1) – Online purchase of excise goods in another Member State – Transport by a transporter recommended by the vendor – National rules regarding the vendor as liable for the excise duties chargeable in the Member State of destination.#Case C-596/23.
avgust 01, 2025 0 0 CELEX:62023CJ0600: Judgment of the Court (Grand Chamber) of 1 August 2025.#Royal Football Club Seraing v Fédération internationale de football association (FIFA) and Others.#Reference for a preliminary ruling – Article 19(1) TEU – Obligation of Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by Union law – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Possibility of recourse to arbitration – Arbitration between individuals – Imposed arbitration – Decision of a body of an international sports federation imposing a sanction – Award by the Court of Arbitration for Sport (CAS) upheld by a decision of a court of a third State – Legal remedy against the arbitral award – National legis
avgust 01, 2025 0 0 CELEX:62023CJ0600_RES: Judgment of the Court (Grand Chamber) of 1 August 2025.#Royal Football Club Seraing v Fédération internationale de football association (FIFA) and Others.#Reference for a preliminary ruling – Article 19(1) TEU – Obligation of Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by Union law – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Possibility of recourse to arbitration – Arbitration between individuals – Imposed arbitration – Decision of a body of an international sports federation imposing a sanction – Award by the Court of Arbitration for Sport (CAS) upheld by a decision of a court of a third State – Legal remedy against the arbitral award – National l
december 20, 2024 0 0 CELEX:62023CJ0601: Judgment of the Court (Sixth Chamber) of 19 December 2024.#Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Taxation of dividends – Withholding tax – Reimbursement of withholding tax, granted to resident dividend recipients that are loss-making at the end of the tax year in which the dividends are received – No reimbursement of the withholding tax to non-resident dividend recipients – Difference in treatment – Restriction – Comparability – Justification.#Case C-601/23.
april 30, 2025 0 0 CELEX:62023CJ0602: Judgment of the Court (First Chamber) of 30 April 2025.#Finanzamt für Großbetriebe v Franklin Mutual Series Funds - Franklin Mutual European Fund.#Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation.#Case C-602/23.
oktober 24, 2025 0 0 CELEX:62023CJ0602_SUM: Judgment of the Court (First Chamber) of 30 April 2025.#Finanzamt für Großbetriebe v Franklin Mutual Series Funds - Franklin Mutual European Fund.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation.#Case C-602/23.
julij 03, 2025 0 0 CELEX:62023CJ0605: Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23.
december 05, 2025 0 0 CELEX:62023CJ0605_SUM: Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23.