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Case C-371/19: Judgment of the Court (Fifth Chamber) of 18 November 2020 — European Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 170 and Article 171(1) — VAT refund to taxable persons who are not established in the Member State in which they purchase goods and services or import goods subject to VAT but who are established in another Member State — Directive 2008/9/EC — Rules for the refund of VAT — Articles 9 and 10 — Article 15(1) — Article 20 — No copy of an invoice or an importation document — Systematic rejection of incomplete refund applications — Refusal to ask the taxable person to complete the application after the expiry of the time limit for submitting an application — Principle of fiscal neutrality — Principle of proportionality — Admissibility)
Published: 2020-11-18
Subject:
admissibility
,
infringement procedure (EU)
,
principle of proportionality
,
provision of documents
,
tax rebate
,
taxpayer
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Case C-446/18: Judgment of the Court (Second Chamber) of 14 May 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AGROBET CZ, s.r.o. v Finanční úřad pro Středočeský kraj (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Deduction of input VAT — Excess VAT — Retention of the excess following the initiation of a tax inspection procedure — Request for a refund of the excess part relating to transactions not covered by that procedure)
Published: 2020-05-14
Subject:
tax authorities
,
tax inspection
,
tax rebate
,
tax relief
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Case C-216/16: Request for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha (Spain) lodged on 18 April 2016 — Energías Eólicas de Cuenca S.A. v Comisión Superior de Hacienda de la Comunidad Autónoma de Castilla de la Mancha
Published: 2016-04-18
Subject:
electrical energy
,
energy consumption
,
energy production
,
environmental tax
,
excise duty
,
renewable energy
,
tax exemption
,
tax incentive
,
tax rebate
,
tax relief
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Case C-662/13: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 13 December 2013 — Surgicare — Unidades de Saúde SA v Fazenda Pública
Published: 2013-12-13
Subject:
EU law - national law
,
Portugal
,
tax evasion
,
tax rebate
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Case C-431/12: Judgment of the Court (Tenth Chamber) of 24 October 2013 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Agenția Națională de Administrare Fiscală v SC Rafinăria Steaua Română SA (Taxation — Value added tax — Refund of excess VAT by set-off — Annulment of set-off decision — Obligation to pay default interest to the taxable person)
Published: 2013-10-24
Subject:
clearing agreement
,
deadline for payment
,
interest
,
interpretation of the law
,
tax rebate
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Case C-362/12: Reference for a preliminary ruling from Supreme Court of the United Kingdom (United Kingdom) made on 30 July 2012 — Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue, Commissioners for Her Majesty's Revenue and Customs
Published: 2012-07-30
Subject:
interpretation of the law
,
principle of legal certainty
,
tax rebate
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Written question E-3144/10 by Diogo Feio (PPE) to the Commission. VAT reimbursement
Published: 2010-05-06
Subject:
administrative formalities
,
electronic document management
,
national implementing measure
,
Portugal
,
tax rebate
,
VAT
Author
Corporate Author(s):
European Parliament
;
Provisional data
Permanent link
EFTA Surveillance Authority Decision No 303/09/COL of 8 July 2009 on the scheme relating to maritime transport in the form of a tonnage tax scheme and a refund scheme for the employment of seafarers (Iceland)
Published: 2009-07-08
Subject:
control of State aid
,
EFTA
,
Iceland
,
maritime transport
,
State aid
,
tax rebate
Author
Corporate Author(s):
EFTA Surveillance Authority
(
European Free Trade Association
)
EU law
PDF
HTML
Permanent link
Case C-80/20: Request for a preliminary ruling from the Tribunalul București (Romania) lodged on 12 February 2020 — Wilo Salmson France SAS v Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice București, and Agenția Națională de Administrare Fiscală — Direcția Generală Regională a Finanțelor Publice București — Administrația Fiscală pentru Contribuabili Nerezidenți
Published: 2020-02-12
Subject:
invoicing
,
purchase
,
supplier
,
tax rebate
,
tax relief
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Case C-828/19: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 12 November 2019 — SC Panavitrans SRL v Administrația Județeană a Finanțelor Publice Cluj, Administrația Fondului pentru Mediu
Published: 2019-11-12
Subject:
claim
,
environmental tax
,
fiscal policy
,
limitation of legal proceedings
,
tax rebate
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
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