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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
- EU law
- PDF
- HTML
- Permanent link
Case C-358/20: Request for a preliminary ruling from the Judecătoria Oradea (Romania) lodged on 30 July 2020 — Promexor Trade SRL v Direcția Generală a Finanțelor Publice Cluj — Administrația Județeană a Finanțelor Publice Bihor
- Published: 2020-07-30
- Subject: principle of legal certainty, principle of proportionality, tax collection, tax relief, tax return, taxpayer, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link
Case C-716/18: Judgment of the Court (Fifth Chamber) of 9 July 2020 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin — Serviciul Inspecţie Persoane Fizice, Direcţia Generală Regională a Finanţelor Publice Timişoara — Serviciul Soluţionare Contestaţii 1 (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Point 4 of the first paragraph of Article 288 — Special scheme for small enterprises — Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises — Concept of ‘ancillary real estate transaction’ — Letting of immovable property by a natural person who exercises several liberal professions)
- Published: 2020-07-09
- Subject: liberal profession, natural person, property leasing, small business, taxpayer, turnover, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link
International cooperation framework

In December 2016, the European Monitoring Centre for Drugs and Drug Addiction (EMCDDA) Management Board adopted the EMCDDA Strategy 2025. This key document, which sets the direction of travel for the agency in the long term, envisages the adoption of a new International Cooperation Framework, wh...
- Published: 2018-11-13
- Subject: drug addiction, drug traffic, European Monitoring Centre for Drugs and Drug Addiction, international cooperation, narcotic, public health, taxpayer
- Author
- EU publications
- PDF
- Permanent link
Case C-661/18: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 22 October 2018 — CTT — Correios de Portugal v Autoridade Tributária e Aduaneira
- Published: 2018-10-22
- Subject: business activity, principle of proportionality, tax relief, tax return, taxpayer, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link
Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
- Published: 2017-10-04
- Subject: European tax cooperation, goods and services, intra-EU trade, supplier, supply, tax collection, tax harmonisation, tax law, taxpayer, VAT
- Author
- EU law
- PDF
- DOC
- HTML
- Permanent link
Case C-475/17: Request for a preliminary ruling from the Riigikohus (Estonia) lodged on 8 August 2017 — AS Viking Motors, OÜ TKM Beauty Eesti, AS TKM King, Kaubamaja AS, Selver AS v Tallinna linn, Maksu- ja Tolliamet
- Published: 2017-08-08
- Subject: consumer, restriction on competition, sale, tax harmonisation, taxpayer, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link
Case C-583/20: Request for a preliminary ruling from the Kúria (Hungary) lodged on 6 November 2020 — EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
- Published: 2020-11-06
- Subject: carriage of goods, free movement of capital, free movement of goods, freedom to provide services, road transport, tax collection, tax evasion, taxpayer, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link
Joined Cases C-694/18 to C-697/18: Order of the President of the Court of 11 March 2020 (requests for a preliminary ruling from the Tribunal Económico Administrativo Central — Spain) — Ente Público Radio Televisión Madrid (C-694/18), Agencia Pública Empresarial de la Radio y Televisión de Andalucía (RTVA) (C-695/18), Radiotelevisión del Principado de Asturias S.A.U. (C-696/18), Ente Público de Radiotelevisión de Castilla La Mancha (C-697/18) v Agencia Estatal de la Administración Tributaria (AEAT)
- Published: 2020-03-11
- Subject: basis of tax assessment, economic activity, provision of services, public institution, tax relief, taxpayer, television, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link
Case C-273/18: Judgment of the Court (Eighth Chamber) of 10 July 2019 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — SIA ‘Kuršu zeme’ v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice)
- Published: 2019-07-10
- Subject: goods and services, supply chain, tax relief, taxpayer, VAT
- Author
- EU law
- PDF
- HTML
- Permanent link

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