Catalogue des documents juridiques (cjeu_case)

104 315 documents
34081

Case C-215/19: Judgment of the Court (Tenth Chamber) of 2 July 2020 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — proceedings initiated by the Veronsaajien oikeudenvalvontayksikkö (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Supply of services — Article 135(1)(l) — Exemption from VAT — Letting of immovable property — Concept of ‘immovable property’ — Exclusion — Article 47 — Place of taxable transactions — Supply of services connected with immovable property — Implementing Regulation (EU) No 282/2011 — Articles 13b and 31a — Equipment cabinets — Computing centre services)

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Case C-18/19: Judgment of the Court (First Chamber) of 2 July 2020 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — WM v Stadt Frankfurt am Main (Reference for a preliminary ruling — Area of freedom, security and justice — Directive 2008/115/EC — Common standards and procedures in Member States for returning illegally staying third-country nationals — Conditions of detention — Article 16(1) — Detention in prison accommodation for the purpose of removal — Third-country national who poses a serious threat to public policy or public security)

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Arrêt de la Cour (cinquième chambre) du 2 juillet 2020.#SC Terracult SRL contre Direcţia Generală Regională a Finanţelor Publice Timişoara –Administraţia Judeţeană a Finanţelor Publice Arad – Serviciul Inspecţie Fiscală Persoane Juridice 5 et ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Rectification de facture – Taxe erronément facturée – Remboursement de la taxe indûment versée – Régime de l’autoliquidation de la TVA – Transactions afférentes à une période imposable ayant déjà fait l’objet d’un contrôle fiscal – Neutralité fiscale – Principe d’effectivité – Proportionnalité.#Affaire C-835/18.

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Judgment of the Court (Fifth Chamber) of 2 July 2020.#SC Terracult SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara –Administraţia Judeţeană a Finanţelor Publice Arad – Serviciul Inspecţie Fiscală Persoane Juridice 5 and ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor.#Request for a preliminary ruling from the Curtea de Apel Timişoara.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Invoice correction — Tax invoiced incorrectly — Refund of tax paid but not due — Reverse charge mechanism for VAT — Transactions relating to a tax period that has already been the subject of a tax inspection — Fiscal neutrality — Principle of effectiveness — Proportionality.#Case C-835/18.

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Opinion of Advocate General Bobek delivered on 2 July 2020.#LB and Others v College van burgemeester en wethouders van de gemeente Echt-Susteren.#Request for a preliminary ruling from the Rechtbank Limburg.#Reference for a preliminary ruling – Aarhus Convention – Article 9(2) and (3) – Access to justice – No access to justice for the public other than the public concerned – Admissibility of the action subject to prior participation in the decision-making procedure.#Case C-826/18.

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Case C-835/18: Judgment of the Court (Fifth Chamber) of 2 July 2020 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — SC Terracult SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara — Administraţia Judeţeană a Finanţelor Publice Arad — Serviciul Inspecţie Fiscală Persoane Juridice 5, ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Invoice correction — Tax invoiced incorrectly — Refund of tax paid but not due — Reverse charge mechanism for VAT — Transactions relating to a tax period that has already been the subject of a tax inspection — Fiscal neutrality — Principle of effectiveness — Proportionality)

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