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Collection:
- EU law (290)
- EU publications (21)
Author:
- European Parliament (112)
- Court of Justice (111)
- Provisional data (67)
- European Commission (32)
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- PDF (219)
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- EU law
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Case C-543/19: Judgment of the Court (Fourth Chamber) of 15 October 2020 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Jebsen & Jessen (GmbH & Co.) KG v Hauptzollamt Hamburg (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Article 78 — Article 236(1) — Import procedure — Revision of the customs declaration — Commercial policy — Anti-dumping — Implementing Regulation (EU) 2015/82 — Definitive anti-dumping duty — Price undertakings — Exemption — Article 2(1) — Condition to submit an undertaking invoice — Failure to mention an element listed in the Annex to Implementing Regulation 2015/82)
- Published: 2020-10-15
- Subject: anti-dumping duty, China, import (EU), invoicing, organic acid, originating product, tax exemption
- Author
- EU law
- PDF
- HTML
- Permanent link
Case T-733/19: Action brought on 29 October 2019 – Zhejiang Sunflower Light Energy Science & Technology and Sunowe Solar v Commission
- Published: 2019-10-29
- Subject: anti-dumping duty, China, countervailing charge, import (EU), invoicing, originating product, photovoltaic cell, semi-metal, solar collector
- Author
- EU law
- PDF
- HTML
- Permanent link
Case C-624/15: Judgment of the Court (Ninth Chamber) of 18 May 2017 (request for a preliminary ruling from the Vilniaus apygardos administracinis teismas — Lithuania) — ‘Litdana’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Margin scheme — Conditions under which it is applicable — Refusal by the national tax authorities to grant a taxable person the right to apply the margin scheme — References on the invoices relating both to the application of the margin scheme by the supplier and to exemption from VAT — Margin scheme not applied by the supplier to the supply — Indications giving grounds for suspecting an infringement or fraud in the supply)
- Published: 2017-05-18
- Subject: invoicing, tax exemption, tax offence, trading margin, VAT
- Author
- EU publications
- PDF
- Permanent link
Biocides submission manual
Process of invoicing in R4BP 3

There is a newer edition of this publication

This manual provides industry users general information related to invoices and credit notes issued by the European Chemicals Agency (ECHA) following the submission of applications under Regulation (EU) No 528/2012 of the European Parliament and of the Council of 22 May 2012 concerning the makin...
- Published: 2015-08-04
- Subject: administrative formalities, chemical element, chemical industry, chemical product, dangerous substance, directive (EU), environmental risk prevention, invoicing, market intervention, regulation (EU), research report, technical regulations, toxic substance, toxicology, user guide
- Author
- EU publications
- PDF
- Permanent link
Process of invoicing in R4BP 3

Latest edition.

This manual provides industry users general information related to invoices and credit notes issued by the European Chemicals Agency (ECHA) following the submission of applications under Regulation (EU) No 528/2012 of the European Parliament and of the Council of 22 May 2012 concerning the makin...
- Published: 2019-10-21
- Subject: administrative formalities, chemical industry, chemical product, dangerous substance, invoicing, regulation (EU), technical regulations, user guide
- Author
- EU law
- PDF
- HTML
- Permanent link
Case C-712/17: Judgment of the Court (First Chamber) of 8 May 2019 (request for a preliminary ruling from the Commissione tributaria regionale di Lombardia — Italy) — EN.SA. Srl v Agenzia delle Entrate — Direzione Regionale Lombardia Ufficio Contenzioso (Reference for a preliminary ruling — Value added tax (VAT) — Fictitious transactions — Impossibility of deducting the tax — Obligation on the issuer of an invoice to pay the VAT indicated thereon — Fine in an amount equal to the amount of the improperly deducted VAT — Whether compatible with the principles of VAT neutrality and proportionality)
- Published: 2019-05-08
- Subject: electrical energy, fine, invoicing, principle of proportionality, sale, tax collection, tax relief, taxpayer, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link
Case C-10/19: Request for a preliminary ruling from the Tribunalul București (Romania) lodged on 3 January 2019 — 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: 2019-01-03
- Subject: acquisition of property, invoicing, purchase, tax rebate, tax relief, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link
Case C-258/19: Judgment of the Court (Tenth Chamber) of 30 April 2020 (request for a preliminary ruling from the Kúria — Hungary) — EUROVIA Ipari, Kereskedelmi, Szállítmányozási és Idegenforgalmi Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax — Directive 77/388/EEC — First and third subparagraphs of Article 10(2), Article 17(1) and first subparagraph of Article 18(2) — Directive 2006/112/EC — Article 63, Article 64(1), subparagraphs (a) to (c) of the first paragraph of Article 66, Article 167 and the first paragraph of Article 179 — Services supplied before Hungary acceded to the European Union — Exact price of that supply determined after accession — Invoice relating to that supply issued and paid after accession — Refusal on the grounds of limitation of the right of deduction based on that invoice — Jurisdiction of the Court)
- Published: 2020-04-30
- Subject: accession to the European Union, fixing of prices, Hungary, invoicing, jurisdiction, provision of services, tax relief, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link
Commission Implementing Regulation (EU) 2020/444 of 25 March 2020 invalidating invoices issued by Wuxi Suntech Power Co. Ltd in breach of the undertaking repealed by Implementing Regulation (EU) 2017/1570
- Published: 2020-03-25
- Subject: anti-dumping duty, China, countervailing charge, import (EU), invoicing, originating product, photovoltaic cell, semi-metal
- Author
- EU law
- PDF
- DOC
- HTML
- Permanent link
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the law applicable to the third-party effects of assignments of claims
- Published: 2018-03-12
- Subject: capital market, claim, commercial law, financial instrument, financial solvency, invoicing, principle of legal certainty, private international law
- Author

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