september 28, 2023 0 0 CELEX:62020CJ0692: Judgment of the Court (First Chamber) of 28 September 2023.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Judgment of the Court finding a failure to fulfil obligations – Failure to comply with the judgment – Directive 95/60/EC – Fiscal marking of gas oils – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Protocol on Ireland and Northern Ireland – Continuation of the infringement after the end of the transition period as regards Northern Ireland – Article 260(2) TFEU – Pecuniary penalties – Lump sum – Gravity of the infringement – Payment capacity.#Case C-692/20.
marec 18, 2025 0 0 CELEX:62020CJ0692_SUM: Judgment of the Court (First Chamber) of 28 September 2023.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Judgment of the Court finding a failure to fulfil obligations – Failure to comply with the judgment – Directive 95/60/EC – Fiscal marking of gas oils – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Protocol on Ireland and Northern Ireland – Continuation of the infringement after the end of the transition period as regards Northern Ireland – Article 260(2) TFEU – Pecuniary penalties – Lump sum – Gravity of the infringement – Payment capacity.#Case C-692/20.
marec 09, 2023 0 0 CELEX:62020CJ0693: Arrêt de la Cour (première chambre) du 9 mars 2023.#Intermarché Casino Achats contre Commission européenne.#Pourvoi – Concurrence – Ententes – Décision de la Commission européenne ordonnant une inspection – Voies de recours contre le déroulement de l’inspection – Article 47 de la charte des droits fondamentaux de l’Union européenne – Droit à un recours effectif – Règlement (CE) no 1/2003 – Article 19 – Règlement (CE) no 773/2004 – Article 3 – Enregistrement des entretiens effectués par la Commission dans le cadre de ses enquêtes – Point de départ de l’enquête de la Commission.#Affaire C-693/20 P. This document does not exist in English.
december 08, 2022 0 0 CELEX:62020CJ0694: Judgment of the Court (Grand Chamber) of 8 December 2022.#Orde van Vlaamse Balies and Others v Vlaamse Regering.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Articles 7 and 47 of the Charter of Fundamental Rights of the European Un
avgust 06, 2024 0 0 CELEX:62020CJ0694_RES: Judgment of the Court (Grand Chamber) of 8 December 2022.#Orde van Vlaamse Balies and Others v Vlaamse Regering.#Request for a preliminary ruling from the Grondwettelijk Hof.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Article
februar 28, 2023 0 0 CELEX:62020CJ0695: Judgment of the Court (Grand Chamber) of 28 February 2023.#Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs.#Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.#Case C-695/20.
avgust 03, 2024 0 0 CELEX:62020CJ0695_RES: Judgment of the Court (Grand Chamber) of 28 February 2023.#Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.#Case C-695/20.
julij 07, 2022 0 0 CELEX:62020CJ0696: Urteil des Gerichtshofs (Sechste Kammer) vom 7. Juli 2022.#B. gegen Dyrektor Izby Skarbowej w W.#Vorlage zur Vorabentscheidung – Steuerrecht – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 41 – Innergemeinschaftlicher Erwerb von Gegenständen – Ort – Kette aufeinanderfolgender Umsätze – Falsche Einstufung eines Teils der Umsätze – Grundsätze der Verhältnismäßigkeit und der steuerlichen Neutralität.#Rechtssache C-696/20. This document does not exist in English.
marec 24, 2022 0 0 CELEX:62020CJ0697: Judgment of the Court (Sixth Chamber) of 24 March 2022.#W.G. v Dyrektor Izby Skarbowej w L.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as separate taxable persons for VAT purposes – Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements – Loss of flat-rate farmer status for the other spouse.#Case C-697/20.
april 25, 2025 0 0 CELEX:62020CJ0697_SUM: Judgment of the Court (Sixth Chamber) of 24 March 2022.#W.G. v Dyrektor Izby Skarbowej w L.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as separate taxable persons for VAT purposes – Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements – Loss of flat-rate farmer status for the other spouse.#Case C-697/20.