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.
oktober 13, 2022 0 0 CELEX:62020CJ0698: Judgment of the Court (Sixth Chamber) of 13 October 2022.#Gmina Wieliszew v Syndyk masy upadłości Spółdzielczego Banku Rzemiosła Rzemiosła i Rolnictwa w Wołominie w upadłości likwidacyjnej.#Reference for a preliminary ruling – Structural Funds – European Regional Development Fund (ERDF) – Cohesion Fund – Regulation (EC) No 1083/2006 – Regulation (EU) No 1303/2013 – European Union funding – European Agricultural Fund for Rural Development (EAFRD) – Regulation (EC) No 1290/2005 – Regulation (EC) No 1698/2005 – Regulation (EU) No 1306/2013 – Grant agreement – Funds paid to a beneficiary into an account in an insolvent bank – National legislation not excluding those funds from the insolvency estate of that bank.#Case C-698/20.
junij 20, 2022 0 0 CELEX:62020CJ0700: Judgment of the Court (Grand Chamber) of 20 June 2022.#London Steam-Ship Owners’ Mutual Insurance Association Limited v Kingdom of Spain.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 44/2001 – Recognition of a judgment given in another Member State – Grounds for non-recognition – Article 34(3) – Judgment irreconcilable with a judgment given in a dispute between the same parties in the Member State in which recognition is sought – Conditions – Whether the prior judgment entered in the terms of an arbitral award complies with the provisions and fundamental objectives of Regulation (EC) No 44/2001 – Article 34(1) – Recognition manifestly contrary to public policy in the Member State in which recognition is so
avgust 08, 2024 0 0 CELEX:62020CJ0700_RES: Judgment of the Court (Grand Chamber) of 20 June 2022.#London Steam-Ship Owners’ Mutual Insurance Association Limited v Kingdom of Spain.#Request for a preliminary ruling from the High Court of Justice Business and Property Courts of England and Wales.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 44/2001 – Recognition of a judgment given in another Member State – Grounds for non-recognition – Article 34(3) – Judgment irreconcilable with a judgment given in a dispute between the same parties in the Member State in which recognition is sought – Conditions – Whether the prior judgment entered in the terms of an arbitral award complies with the provisions and fundamental objectives of Regulation (EC) No 44