|
Codul Fiscal
|
Articolul din Directiva a Sasea 77/388
|
Articolul din Directiva 2006/112
|
Hotarari ale Curtii Europene de Justitie
|
|
125
|
|
|
|
|
1251
|
|
|
|
|
1252
|
3
|
5, 6, 7, 8
|
Cazul C-73/06 (Planzer Luxembourg) Refund – Place of
establishment
Cazul C-181/97 (Kooy) Importation from Antilles
Cazul C-283/84 (Trans Tirreno) National transport via
third territory
|
|
126
|
2
28a
28c
26a
|
2
2, 3, 9, 17, 20, 21, 22, 23, 172
131, 138, 139, 140, 141, 142, 154, 155, 156, 157, 158, 159, 160, 161, 162,
163, 164, 165
4, 35, 139, 311, 312, 313, 314, 315, 316, 317, 318, 319, 320, 321, 322, 323,
324, 325, 333, 334, 335, 336, 337, 338, 339, 340
|
Cazul C-132/06(Commission/Italy) Graveyard amnesty
Cazul C-128/05 (Commission/Austria) Passenger transport –
Flat-rate taxation
Cazul C-440/04 (Axel kittel, Recolta Recycling) Deduction
– Knowledge of fraud
Cazul C-439/04 (Axel kittel, Recolta Recycling) Deduction
– Knowledge of fraud
Cazul C-494/04 (Heintz van Landewyck) Special measure –
Date of notification
Cazul C-210/04 (FCE Bank) Supplies between head office
and fixed establishments
Cazul C-223/03 (University of Huddersfield) Immovable
property – Option for taxation –Economic activities without economic
objective
Cazul C-255/02 (Halifax) Abuse of rights – Economic
activities without economic objective – Manipulation of pro rata
Cazul C-305/03 (Commission/UK) Reduced Rates –
Auctioneers
Cazul C-484/03 (Optigen Ltd a.o.)v Economic activities –
Proportionality – Legal certainty
Cazul C-355/03 (Fulcrum Electronics) Deduction – Carousel
fraud
Cazul C-354/03 (Optigen) Deduction – Carousel fraud
Cazul C-41/04 (Levob) Goods or services – Customized
software
Cazul C-465/03 (Kretztechnik) Deduction – Issue of shares
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal
– Supplies below cost price
Cazul C-77/01 (Desenvolvimento Mineiro SA) Economic
activities - Holding company – Loans
Cazul C-387/01 Harald Weigel and Ingrid Weigel v.
Finanazlandesdirektion für Vorarlberg
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal
– Supplies below cost price
Cazul C-109/02 (Commission/Germany) Reduced rate -
Soloists
Cazul C-305/01 (MKG-Kraftfahrzeuge-Factory) Exemption -
Factoring
Cazul C-185/01(Auto Lease Holland B.V.)Supply of
fuel-Recipient
Cazul C-101/00 (Tulliasiamies) Supply of fuel – Recipient
Cazul C-498/99 (Town and Country Factors Ltd.)
Competition – Debts binding in honour only
Cazul C-287/00 (Commision/Germany) Exemption – Research
by universities
Cazul C-174/00 (Kennemer Golf & Country Club) Exemption
- Profit making
Cazul C-169/00 (Commission/Finland)Exemption - Works of
Art
Cazul C-16/00 (Cibo) Deduction - Holding company
Cazul C-102/00 (Welthgrove) Economic activities - Holding
company
Cazul C-34/99 (Primback) Taxable amount - Interest-free
credit
Cazul C-404/99 (Commission/France) Taxable amount -
Service charge
Cazul C-415/98 (Bakcsi) Capital good for business and
private purposes - Sale
Cazul C-276/98 (Commission/Portugal) Reduced rate
-Alternative energy, agricultural tools [...]
Cazul C-408/98 (Abbey National) Deduction - Transfer of
totality of goods
Cazul C-150/99 (Lindöpark) Exemption S Letting of
immovable property - Golf
Cazul C-213/99(de Andrade) Importation – Time-limits
expired
Cazul C-142/99 (Floridienne) Deduction - Holding company
- Dividend and interest
Cazul C-276/97 (Commission/France) Activities as 'public
authority' - Toll
Cazul C-260/98 (Commission/Greece) Activities as public
authority - Toll
Cazul C-408/97 (Commission/Netherlands) Activities as
'public authority'-Toll
Cazul C-359/97 (Commission/UK) Activities as 'public
authority' - Toll
Cazul C-358/97 (Commission/Ireland) Activities as 'public
authority' - Toll
Cazul C-455/98 (Kaupo Salumets) Smuggling of ethyl
alcohol
Cazul C-414/97 (Commission Spain) Exemption - Import and
ICA of military goods
Cazul C-158/98 (Coffeeshop Siberie) Renting out a space
for the sale of drugs
Cazul C-172/96 (First National Bank of Chicago) Services
- Foreign exchange transactions
Cazul C-283/95 (Karlheinz Fischer) Exemption
Illegal casino
Cazul C-3/97 (Goodwin and Unstead) Supply of counterfeit
perfumes
Cazul C-408/95(Eurotunnel) Tax-free sales
Cazul C-258/95 (Julius Fillibeck) Deduction - Free
transport of employees
Cazul C-60/96 (Commission/France) Exemption -Letting of
movable property
Cazul C-2/95 (Sparekassernes) Exemption - Data handling
Cazul C-306/94 (Regie Dauphinoise) Deduction - Interest
on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities -
Purchase/sale of shares
Cazul C-331/94 (Commission/Greece) Zero rate - Circular
cruises
Cazul C-291/92 (Armbrecht) Private assets - Business
assets
Cazul C-62/93 (Supergas) Exemption to submit tax returns
– Petroleum sector
Cazul C-16/93 (Tolsma) Services free of charge - Organ
player
Cazul C-111/92 (Lange) Illegal export
Cazul C-276/91(Commission of the European Communities v
French Republic)
Cazul C-101/91 (Commission/Italy) Zero rate - Victims of
earthquake
Cazul C-60/90 (Polysar) Economic activities - Holding
company
Cazul C-159/89(Commission of the European Communities v
Hellenic Republic)
Cazul C-120/88 (Commission/Italy)
Cazul
C-119/89 (Commission of the European Communities v Kingdom of Spain)
Cazul C-343/89 (Witzemann) Importation of counterfeit
currency
Cazul C-251/88 (Commission of the European Communities v
Federal Republic of Germany)
Cazul C-203/87 (Commission/Italy) Zero rate
Cazul C-289/86 (Happy Family) Supply of narcotic drugs
and drugs derived from hemp
Cazul C-269/86 (Mol) Supply of drugs and amphetamines
Cazul C-102/86 (Apple and Pear) Economic activities –
Consideration
Cazul C-299/86(Rainer Drexll)
Cazul C-235/85 (Commission/Netherlands) Public notaries
and bailiffs
Cazul C-39/85 (Bergères-Becque)
Cazul C-283/84 (Trans Tirreno)National transport via
third territory
Cazul C-47/84 (Schul 2) Taxable amount - Imports from
another Member State
Cazul C-294/82 (Einberger 2) Illegal activities -
Importation of drugs
Cazul C-15/81 (Schul 1) Import from another Member State
Cazul C-154/80 (Aardappelenbewaarplaats) Consideration
|
|
126 (1)
|
2 (1)
|
2 (1) (a) si (b)
|
Cazul C-437/06(Securenta) Deductions – Taxable and
non-taxable activities
Cazul C-277/05 (Sociètè thermale
d’Eugènie) Non-repaid deposits relating to cancelled transactions
Cazul C-442/01 (KapHag-Renditefonds) Contribution in cash
to partnership
Cazul C-498/99 (Town and Country Factors Ltd.)
Competition – Debts binding in honour only
Cazul C-287/00 (Commission/Germany) Exemption – Research
by universities
Cazul C-108/99 (Cantor Fitzgerald) Inducement paid by
tenant to future tenant
Cazul C-409/98 (Mirror Group) Inducement paid by landlord
to future tenant
Cazul C-404/99 (Commission/France) Taxable amount -
Service charge
Cazul C-240/99 (Skandia) Exemption - Business activities
of insurance company
Cazul C-48/97 (Kuweit Petroleum) Taxable amount - Price
discounts - Goods in exchange of vouchers
Cazul C-349/96 (Card Protection Plan) Exemption -
Insurance
Cazul C-172/96 (First National Bank of Chicago) Services
- Foreign exchange transactions
Cazul C-258/95 (Julius Fillibeck) Deduction - Free
transport of employees
Cazul C-291/92 (Armbrecht) Private assets - Business
assets
Cazul C-16/93 (Tolsma) Services free of charge - Organ
player
Cazul C-35/90 (Commission/Spain) Exemption - Professional
services
Cazul C-102/86 ( Apple and Pear) Economic activities –
Consideration
Cazul 73/85 (Hans-Dieter and Ute Kerrutt v Finanzamt
Mönchengladbach )
|
|
126 (2)
|
2 (2)
|
2 (1) (d)
|
Cazul C-335/05 (Rizeni Letoveho Provozu) Refund of VAT –
Reciprocity
Cazul C-414/97 (Commission/Spain) Exemption - Import and
ICA of military goods
Cazul C-39/85 (Bergères-Becque)
Cazul C-294/82 (Einberger 2) Illegal activities -
Importation of drugs
Cazul C- 15/81 (Schul 1) Import from another Member State
|
|
126 (3) (a)
|
28a (1) (a)
|
2 (1), 3 (3)
|
|
|
126 (3) (b)
|
28a (1) (b)
28a (2)
|
2 (1) (b) (ii)
2 (2)
|
|
|
126 (3) (c)
|
28a (1) (c)
|
2 (1) (b) (iii)
|
|
|
126 (4)
|
28a (1) (a) (2)
28a (1) (b)
|
3 (1)
2 (1) (b) (ii)
|
|
|
126 (5)
|
|
|
|
|
126 (6)
|
28a (1) (a) (3)
|
3 (3)
|
|
|
126 (7)
|
|
|
|
|
126 (8)
|
|
|
|
|
126 (8) (a)
|
28a (1) (a)
|
2 (1), 3 (3)
|
|
|
126 (8) (b)
|
28c (E) (3)
|
131, 143 (d)
|
Cazul C-217/94 (Eismann Alto Adige Srl) Administrative
obligations Accompanying documents
|
|
126 (8) (c)
|
26a (D)
|
4, 35, 139, 313, 333
|
Cazul C-320/02 (Förvaltnings AB Stenhlmen)Second-hand
goods - Live animals
|
|
126 (9)
|
|
|
|
|
127
|
4
|
9, 10, 11, 13
|
Cazul C‑246/08 (Commission v Finland)- Notiunea de activitate economica – Birouri publice de asistentă juridică – Servicii de
asistentă juridică furnizate în cadrul unei proceduri judiciare în schimbul
unei contributii partiale plătite de beneficiar – Legătura directă între
serviciul furnizat si contravaloarea primită
Cazul C‑267/08 (SPÖ Landesorganisation Kärnten)–
Notiunea de activitate economică –Activităti de publicitate în beneficiul
organizațiilor locale ale unui partid
Cazul C-369/04 (Hutchinson, MM02, Orange,T-Mobile,
Vodafone) Activities as 'public authority' - UMTS frequencies
Cazul C-284/04 (T-Mobile Austria) Activities as 'public
authority' – UMTS frequencies
Cazul C-430/04 (Feuerbestattungsverein Halle) Activities
as public authority – Distortion of competition
Cazul C-223/03 (University of Huddersfield) Immovable
property – Option for taxation –Economic activities without economic
objective
Cazul C-255/02 (Halifax) Abuse of rights – Economic
activities without economic objective – Manipulation of pro rata
Cazul C-484/03 (Optigen Ltd a.o.) Economic activities –
Proportionality – Legal certainty
Cazul C-355/03 (Fulcrum Electronics) Deduction – Carousel
fraud
Cazul C-354/03 (Optigen) Deduction – Carousel fraud
Cazul C-8/03 (BBL) Investment companies -Place of supply
Cazul C-77/01 (Desenvolvimento Mineiro SA) Economic
activities - Holding company – Loans
Cazul C-338/98(Commission/Netherlands) Deduction -
Business use of employee's private car
Cazul C-102/00 (Welthgrove) Economic activities
Holding company
Cazul C-142/99 (Floridienne) Deduction Holding
company - Dividend and interest
Cazul C-276/97 (Commission/France) Activities as 'public authority'
- Toll
Cazul C-260/98 (Commission/Greece) Activities as public
authority - Toll
Cazul C-408/97 (Commission/Netherlands) Activities as
'public authority' - Toll
Cazul C-359/97 (Commission/UK) Activities as 'public
authority' - Toll
Cazul C-396/98 (Schlossstrase) Deduction - Changed
legislation
Cazul C-400/98(Breitsohl) Deduction - Planned economic
activities
Cazul C-110/98 (Galbfrisca) Economic activities -
Conditional deduction
Cazul C-23/98 (Heerma) Economic activities - Supply by
partner to partnership
Cazul C-85/97 (Sociètè Financiere) Time of
chargeability - Free transport of employees
Cazul C-247/95 (Marktgemeinde) Activities as 'public
authority' - Exemption
Cazul C-230/94 (Renate Enkler) Economic activities -
Camper - Private use
Cazul C-306/94 (Régie Dauphinoise) Deduction - Interest
on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities -
Purchase/sale of shares
Cazul C-468/93 (Gemeente Emmen) 'Building land'
Cazul C-97/90 (Lennartz) Deduction – Adjustment –
Business purposes
Cazul C-333/91(Satam) Deduction - Share dividends
Cazul C-97/90 (Lennartz) Deduction – Adjustment –
Business purposes
Cazul C-60/90 (Polysar) Economic activities - Holding
company
Cazul C-186/89 (Van Tiem) Economic activities - Building
right ('opstal')
Cazul C-173/88 (Henriksen)Exemption - Premises and sites
for parking vehicles
Cazul 89/81 (Hong Kong Trade Development Council)
Services free of charge
Cazul 181/78 (Ketelhandel P. van Paassen Denkavit
Dienstbetoon) Taxable person
|
|
127 (1)
|
4 (1)
|
9
|
Cazul C-247/95 (Marktgemeinde Welden) Activities as
'public authority' - Exemption
Cazul C-306/94 (Régie Dauphinoise) Deduction - Interest
on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities -
Purchase/ sale of shares
Cazul C-110/94 (Intercommunale voor Zeewaterontzilting
INZO) Economic activities
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as
'public authority' – Tax collectors
Cazul 235/85 (Commission/ Netherlands) Public notaries
and bailiffs
Cazul 268/83 (Rompelman) Start of economic activities
|
|
127 (2)
|
4 (2)
|
9
|
Cazul C-77/01 (Empresa de Desenvolvimento) Economic
activities Holding company – Loans
Cazul C-16/00 (Cibo Participations) Deduction - Holding
company
Cazul C-80/95 (Harnas & Helm) Economic activities -
Holding of bonds
Cazul C-247/95 (Marktgemeinde Welden) Activities as 'public
authority' -Exemption
Cazul C-230/94 (Renate Enkler) Economic activities -
Camper - Private use
Cazul C-306/94 (Régie Dauphinoise) Deduction - Interest
on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities-
Purchase/ sale of shares
Cazul C-110/94 (Intercommunale voor Zeewaterontzilting
INZO)Economic activities
Cazul 235/85
(Commission/ Netherlands) Public notaries and bailiffs
|
|
127 (3)
|
4 (4)
|
10, 11
|
Cazul C-162/07 (Ampliscientifica și Amplifin)
Cazul C-355/06 (van der Steen) Director/sole shareholder
Cazul C-230/94 (Renate Enkler) Economic activities -
Camper - Private use
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as
'public authority' – Tax collectors
|
|
127 (4)
|
4 (5) (1)
|
13
|
Cazul C-102/08 (SALIX
Grundstücks-Vermietungsgesellschaft) – Posibilitatea statelor membre de a
considera activitătile organismelor de drept public scutite în temeiul
articolelor 13 si 28 din Directiva a 6-a, drept activităti ale autoritătii
publice– Dreptul de deducere – Denaturări semnificative ale concurentei
Cazul C‑554/07 (Commission v Ireland) - Activitati economice în care se angajeaza statul, autorităţile locale şi alte
organisme de drept public
Cazul C-288/07 (Isle of Wight Council și alții)
Cazul C-456/07 (Mihal)
Cazul C-442/05 (Zweckverband zur Trinkwasserversorgung
und Abwasserbeseitigung Torgau-Westelbien) Supply of water – Household
connection
Cazul C-430/04 (Feuerbestattungsverein Halle) Activities
as public authority – Distortion of competition
Cazul C-276/98(Commission/Portugal) Reduced rate -
Alternative energy, agricultural tools [...]
Cazul C-446/98 (Câmara Municipal do Porto) Activities as
'public authority' - Letting of parking space
Cazul C-247/95(Marktgemeinde Welden) Activities as
'public authority' Exemption
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as
'public authority' – Tax collectors
Cazul C-4/89 (Comune di Carpaneto Piacentino) Activities
as 'public authority'
Cazul 231/87 (Comune di Carpaneto Piacentino) Activities
as 'public authority'
Cazul 235/85 (Commission – Netherlands) Public notaries
and bailiffs
|
|
127 (5)
|
4 (5) (2)
|
13
|
Cazul C-288/07(Isle of Wight Council și alții)
Cazul C-456/07 (Mihal)
Cazul C-442/05 (Zweckverband zur Trinkwasserversorgung
und Abwasserbeseitigung Torgau-Westelbien) Supply of water – Household
connection
Cazul C-430/04 (Feuerbestattungsverein Halle) Activities
as public authority – Distortion of competition
Cazul C-276/98 (Commission / Portugal) Reduced rate
Alternative energy, agricultural tools [...]
Cazul C-446/98 (Câmara Municipal do Porto)
Activities as 'public authority' - Letting of parking space
Cazul C-247/95 (Marktgemeinde Welden) Activities as
'public authority' -Exemption
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as
'public authority' – Tax collectors
Cazul C-4/89 (Comune di Carpaneto Piacentino) Activities
as 'public authority'
Cazul 231/87 (Comune di Carpaneto Piacentino) Activities
as 'public authority'
Cazul 235/85 (Commission – Netherlands) Public notaries
and bailiffs
|
|
127 (6)
|
4 (5) (3)
Anexa D
|
13
Anexa 1
|
Cazul C-430/04 (Feuerbestattungsverein Halle) Activities
as public authority – Distortion of competition
Cazul C-276/98 (Commission / Portugal) Reduced rate -
Alternative energy, agricultural tools [...]
Cazul C-446/98 (Câmara Municipal do Porto)
Activities as 'public authority' - Letting of parking space
Cazul C-247/95 (Marktgemeinde Welden) Activities as
'public authority' - Exemption
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as
'public authority' – Tax collectors
Cazul C-4/89 (Comune di Carpaneto Piacentino) Activities
as 'public authority'
Cazul 231/87 (Comune di Carpaneto Piacentino) Activities
as 'public authority'
Cazul 235/85 (Commission – Netherlands) Public notaries
and bailiffs
|
|
127 (7)
|
|
|
|
|
127 (8)
|
28a (4) (1)
|
9
|
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption - Import
and ICA of military goods
Cazul C-408/95 (Eurotunnel) Tax-free sales
|
|
127 (9)
|
4 (4) (2)
|
11
|
Cazul C-230/94 (Renate Enkler) Economic activities -
Camper - Private use
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as
'public authority' – Tax collectors
|
|
127 (10)
|
|
|
|
|
128
|
5
28a
|
14, 15, 16, 18, 19
2, 3, 9, 17, 20, 21, 22, 23, 172
|
Cazul C-88/09 (Graphic Procédé) - Criterii in functie de
care reproducerea de documente poate fi considerata livrare de bunuri sau
prestare de servicii
Cazul C-338/98 (Commission – Netherlands) Deduction S
Business use of employee's privatecar
Cazul C-326/99 (Goed Wonen) Rights in rem: supply of
goods - Letting
Cazul C-231/94 (Faaborg-Gelting Linien) Fixed
establishment - Restaurant transactions
Cazul C-186/89 (van Tiem) Economic activities - Building
right ('opstal')
Cazul 139/84 (Van Dijk's Boekhuis) Production of goods
|
|
128 (1)
|
5 (1)
|
14 (1)
|
Cazul C-185/01 (Auto Lease Holland BV) Supply of fuel –
Recipient
Cazul C-326/99 (Goed Wonen) Rights in rem: supply of
goods - Letting
Cazul C-291/92(Dieter Armbrecht) Private assets-Business
assets
Cazul C-186/89 (van Tiem) Economic activities - Building
right ('opstal')
Cazul 320/88 (Safe) Supply of goods
|
|
128 (2)
|
5 (4) (c)
|
14 (2) (c)
|
|
|
128 (3)
|
5.(4) (a)
5 (4) (b)
|
14 (2) (a)
14 (2) (b)
|
|
|
128 (4)
|
5 (6)
5 (7) (b)
|
16
18 (b)
|
Cazul C-233/05 (Dressuurstal Jespers) Production of goods
– Training of horses
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal
– Supplies below cost price
Cazul C-322/99 (Hans-Georg Fischer Klaus Brandenstein)
Withdrawal from business - Components
Cazul C-415/98(Laszlo Bakcsi) Capital good for business
and private purposes-Sale
Cazul C-48/97 (Kuwait Petroleum) Taxable amount - Price
discounts - Goods in exchange of vouchers
Cazul C-20/91 (P. de Jong) House on private land –
Private use of house
|
|
128 (5)
|
|
|
|
|
128 (6)
|
|
|
|
|
128 (7)
|
5 (8)
|
19
|
Cazul C-137/02 (Faxworld) Deduction - Transfer of
totality of assets
Cazul C-497/01 (Zita Modes) Totality of assets
Cazul C-408/98 (Abbey National) Deduction -Transfer of
totality of goods
|
|
128 (8) (a)
|
|
|
|
|
128 (8) (b)
|
|
|
|
|
128 (8) (c)
|
|
|
|
|
128 (8) (d)
|
|
|
|
|
128 (8) (e)
|
5 (6)
|
16
|
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal
– Supplies below cost price
Cazul C-322/99 (Hans-Georg Fischer Klaus Brandenstein)
Withdrawal from business - Components
Cazul C-415/98 (Laszlo Bakcsi) Capital good for business
and private purposes- Sale
Cazul C-48/97 (Kuwait Petroleum) Taxable amount - Price
discounts - Goods in exchange of vouchers
Cazul C-20/91 (P. de Jong) House on private land –
Private use of house
|
|
128 (8) (f)
|
|
|
|
|
128 (9)
|
|
|
|
|
128 (10)
|
28a (5)
|
17
|
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption - Import
and ICA of military goods
Cazul C-408/95 (Eurotunnel) Tax-free sales
|
|
128 (11)
|
|
|
|
|
128 (12)
|
|
|
|
|
128 (13)
|
|
|
|
|
128 (14)
|
|
|
|
|
129
|
6
|
24, 25, 26, 27, 28, 29
|
Cazul C-88/09 (Graphic Procédé) - Criterii in functie de
care reproducerea de documente poate fi considerata livrare de bunuri sau
prestare de servicii
Cazul C-128/05 (Commission – Austria) Passenger transport
– Flat-rate taxation
Cazul C-72/05 (Wollny) Taxable amount – Full cost for
privately used dwelling
Cazul C-223/03 (University of Huddersfield) Immovable
property – Option for taxation –Economic activities without economic
objective
Cazul C-255/02 (Halifax) Abuse of rights – Economic
activities without economic objective – Manipulation of pro rata
Cazul C-41/04 (Levob Verzekeringen, OV Bank) Goods or
services – Customized software
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal
– Supplies below cost price
Cazul C-17/01 (Walter Sudholz) Special
measure
Cazul C-150/99 (Stockholm Lindöpark) Exemption - Letting
of immovable property -Golf
Cazul C-276/97 (Commission – France) Activities as
'public authority' - Toll
Cazul C-260/98 (Commission – Greece) Activities as public
authority - Toll
Cazul C-358/97 (Commission – Ireland )Activities as
'public authority' - Toll
Cazul C-408/97 (Commission – Netherlands) Activities as
'public authority' - Toll
Cazul C-359/97 (Commission – United Kingdom) Activities
as 'public authority' - Toll
Cazul C-172/96 (The First National Bank of Chicago)
Services - Foreign exchange transactions
Cazul C-173/88 (Morten Henriksen) Exemption - Premises
and sites for parking vehicles
Cazul C-122/87 (Commission – Italy) Exemption -
Veterinarians
Cazul C-102/86 (Apple and Pear Development
Council)Economic activities – Consideration
Cazul 126/78 (Nederlandse Spoorwegen) Taxable amount -
Cash-on-delivery ('Rembours')
|
|
129 (1)
|
6 (1)
|
24, 25
|
Cazul C-277/05 (Société thermale
d'Eugénie-Les-Bains)Non-repaid deposits relating to cancelled transactions
Cazul C-498/99 (Town & County Factors) Competition
– Debts binding in honour only
Cazul C-322/99 (Hans-Georg Fischer Klaus
Brandenstein)Withdrawal from business -Components
Cazul C-384/95 (Landboden-Agrardienste) Services -
Non-harvesting
Cazul C-231/94 (Faaborg-Gelting Linien) Fixed establishment
- Restaurant transactions
Cazul C-215/94 (Jürgen Mohr) Services - Discontinuing
milk production
|
|
129 (2)
|
6 (4)
|
28
|
|
|
129 (3)
|
|
|
|
|
129 (4)
|
6 (2)
|
26
|
Cazul C‑371/07 (Danfoss A/S și AstraZeneca A/S) - Prestări de
servicii cu titlu gratuit efectuate de persoana impozabilă în alte scopuri
decât pentru desfasurarea activitatii economice – Exercitarea dreptului de
deducere
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal
– Supplies below cost price
Cazul C-269/00 (Wolfgang Seeling) Deduction -
Business premises – Private dwelling
Cazul C-415/98 (Laszlo Bakcsi) Capital good for business
and private purposes- Sale
Cazul C-258/95 (Julius Fillibeck) Deduction - Free
transport of employees
Cazul C-230/94 (Renate Enkler) Economic activities
- Camper - Private use
Cazul C-193/91 (Gerhard Mohsche) Private use of
business assets
Cazul 50/88 (Heinz Kühne) Deduction - Private use
|
|
129 (5)
|
|
|
|
|
129 (6)
|
|
|
|
|
129 (7)
|
6 (5)
|
29
|
Cazul C-137/02 (Faxworld ) Deduction - Transfer of
totality of assets
|
|
130
|
|
|
|
|
1301
|
28a (3) (1)
|
20 (1)
|
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption - Import
and ICA of military goods
Cazul C-408/95 (Eurotunnel ) Tax-free sales
|
|
1301 (1)
|
|
|
|
|
1301 (2)
|
28a (6) (1)
|
21
|
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption - Import
and ICA of military goods
Cazul C-408/95 (Eurotunnel ) Tax-free sales
|
|
1301 (2) (a)
|
|
|
|
|
1301 (2) (b)
|
28a (6) (2)
|
22
|
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption - Import
and ICA of military goods
Cazul C-408/95 (Eurotunnel )Tax-free sales
|
|
1301 (3)
|
28a (7)
|
23
|
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption - Import and ICA of military goods
Cazul C-408/95 (Eurotunnel ) Tax-free sales
|
|
1301 (4)
|
28a (3) (2)
|
20 (2)
|
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption - Import
and ICA of military goods
Cazul C-408/95 (Eurotunnel )Tax-free sales
|
|
1301 (5)
|
|
|
|
|
131
|
7
|
30, 60, 61
|
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-371/99 (Liberexim) Importation - Non-discharge of
documents
Cazul C-181/97 (van der Kooy) Importation from Antilles
|
|
132
|
8
28b
28e
|
31, 32, 36, 37, 38, 39
33, 34, 40, 41, 42, 44, 47, 48, 49, 50, 51, 53, 55
76, 83, 84, 93, 94
|
Cazul C-395/02 (Transport Services) Assessment of VAT –
Correction of zero rate
Cazul C-245/04 (EMAG Handel) Chain transactions – Place
of supply
Cazul C-58/04 (Antje Köhler) Part of Community passenger
transport
Cazul C-395/02 (Transport Services) Assessment of VAT –
Correction of zero rate
Cazul C-185/01 (Auto Lease Holland BV) Supply of fuel –
Recipient
Cazul C-414/97 (Commission – Spain) Exemption - Import
and ICA of military goods
Cazul C-330/87 (SA d'Etude et de Gestion Immob. (EGI))
Deduction - Invoicing requirements
Cazul C-123/87 (Léa Jorion) Deduction - Invoicing
requirements
|
|
132 (1) (a)
|
8 (1) (a)
8 (2)
|
|
|
|
132 (1) (b)
|
8 (1) (a)
|
|
|
|
132 (1) (c)
|
8 (1) (b)
|
|
|
|
132 (1) (d)
|
8 (1) (c)
|
|
|
|
132 (1) (e)
|
8 (1) (d)
|
|
|
|
132 (1) (f)
|
8 (1) (e)
|
|
|
|
132 (2)(g) pct. 7
|
9 (2) (e) - 5
|
56 (1) e)
|
Hotararea Curtii din 22 octombrie 2009, in cauza C-242/ 08
SWISS Re - ref. la cesiunea unui portofoliu de contracte de reasigurare
de viata
|
|
132 (3)
|
|
|
|
|
132 (4)
|
28b (A) (2)
|
|
|
|
132 (5)
|
28b (A) (1)
|
|
|
|
132 (6)
|
|
|
|
|
132 (7)
|
28b (A) (2)
|
|
|
|
132 (8)
|
|
|
|
|
1321
|
28b
|
33, 34, 40, 41, 42, 44, 47, 48, 49, 50, 51, 53, 55
|
Cazul C-395/02 (Transport Services) Assessment of VAT –
Correction of zero rate
Cazul C-414/97 (Commission – Spain) Exemption - Import and ICA of military goods
|
|
1321 (1)
|
28b (A) (1)
|
40
|
|
|
1321 (2)
|
28b (A) (2)
28b (B) (3)
|
41, 42
34
|
|
|
1321 (3)
|
28b (A) (2) (2)
|
41
|
|
|
|
28e (1) (1)
|
83
|
|
|
1321 (4)
|
28b (A) (2)
|
41, 42
|
|
|
1321 (5)
|
28b (A) (2) (3)
|
42
|
|
|
1322
|
7
|
30, 60, 61
|
|
|
1322 (1)
|
7 (2)
|
60
|
|
|
1322 (2)
|
7 (3) (1)
|
61 (1)
|
Cazul C-371/99 (Liberexim) Importation - Non-discharge of
documents
|
|
1322 (3)
|
7 (3) (2)
33a (1) (b)
33a (1) (c)
|
61 (2)
276
277
|
Cazul C-371/99 (Liberexim) Importation - Non-discharge of
documents
Cazul C-387/01 Harald Weigel and Ingrid Weigel v.
Finanazlandesdirektion für Vorarlberg
Cazul C-308/01 (Gil Insurance) Tax on insurance
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-437/97 (Evangelischer Krankenhausverein Ikera
Warenhandelsgesellschaft) Charges characterized as turnover tax
Cazul C-338/97 (Erna Pelzl) Charges characterized as
turnover tax
Cazul C-318/96 (SPAR) Charges characterized as turnover
tax
Cazul C-28/96 (Fricarnes) Charges characterized as
turnover tax
Cazul C-130/96 (Solisnor-Estaleiros Navais) Charges
characterized as turnover tax
Cazul C-347/95 (UCAL) Charges characterized as turnover
tax
Cazul C-370/95 (Careda) Charges characterized as turnover
tax
Cazul C-234/91 Commission – Denmark) Charges
characterized as turnover tax
Cazul C-208/91 (Raymond Beaulande) Charges characterized
as turnover tax
Cazul C-347/90 (Aldo Bozzi )Charges characterized as
turnover tax
Cazul C-200/90 (Dansk Denkavit) Charges characterized as
turnover tax
Cazul C-109/90 (Giant NV) Charges characterized as
turnover tax
Cazul 93/88 (Wisselink) Charges characterized as turnover
tax
Cazul 317/86 (Philippe Lambert) Charges characterized as
turnover tax
Cazul
252/86 (Gabriel Bergandi) Charges characterized as turnover tax
Cazul 73/85 (Hans-Dieter and Ute Kerrutt v Finanzamt
Mönchengladbach )
Cazul 295/84 (Rousseau Wilmot S.A., Caudry) Charges
characterized as turnover tax
|
|
133
|
9
28b
|
24, 43, 45, 46, 52, 56, 57, 58, 59
33, 34, 40, 41, 42, 44, 47, 48, 49, 50, 51, 53, 55
|
Cazul C‑37/08 (RCI Europe) – Prestări de servicii
în legătură cu bunuri imobile – Servicii care constau în facilitarea
schimbului de către titularii unor drepturi de ocupare a unui bun imobil cu
destinație turistică
Cazul C-1/08 (Athesia Druck) - Locul prestarii
serviciilor de publicitate - Rambursarea TVA - Reprezentant fiscal
Cazul C‑291/07 (Kollektivavtalsstiftelsen TRR
Trygghetsrådet)– Stabilirea locului de impozitare a serviciilor –Servicii
prestate unei fundatii nationale care realizeaza atat o activitate economică
cat si o activitate de alta natura
Cazul C-73/06 (Planzer) Refund – Place of establishment
Cazul C-128/05 (Commission – Austria) Passenger transport
– Flat-rate taxation
Cazul C-245/04 (EMAG Handel ) Chain transactions – Place
of supply
Cazul C-68/03 (D. Lipjes) Place of supply -
Intermediary services
Cazul C-429/97 (Commission – France) Place of
supply Subcontracting
Cazul C-390/96 (Lease Plan Luxembourg) Fixed
establishment - Lease of cars - Interest
Cazul C-190/95 (ARO Lease) Fixed establishment - Lease of
cars
Cazul C-260/95 (DFDS) Fixed establishment - Travel agents
Cazul C-167/95 (Linthorst) Place of supply -
Veterinarians
Cazul C-51/88 (Knut Hamann) Means of transport -
Ocean-going yachts
Cazul 283/84 (Trans Tirreno Express) National transport
via third territory
Cazul 168/84 (Günther Berkholz) Fixed establishment –
Zero rate
|
|
133 (1)
|
9 (1)
|
|
Cazul
C-390/96 (Lease Plan Luxembourg)Fixed establishment -Lease of cars
- Interest
Cazul
C-190/95 (ARO
Lease ) Fixed establishment - Lease of cars
Cazul
C-231/94 (Faaborg-Gelting
Linien )Fixed establishment - Restaurant transactions
Cazul 51/88 (Knut Hamann) Means of transport
- Ocean-going yachts
|
|
133 (2)
|
9 (2)
|
|
Cazul C-8/03 (Banque Bruxelles Lambert (BBL)) Investment
companies - Place of supply
Cazul C-438/01(Design Concept – Flanders Expo)
Advertising services
Cazul C-108/00 (Syndicat der Producteurs Indépendants
(SPI))Advertising services -Indirect supply
Cazul C-390/96 (Lease Plan Luxembourg ) Fixed
establishment - Lease of cars - Interest
Cazul C-116/96 (Reisebüro Binder) Place of supply -
International transport of passengers
Cazul C-145/96(Bernd von Hoffmann) Place of supply -
Member of arbitration tribunal
Cazul C-190/95 (ARO Lease ) Fixed establishment -
Lease of cars
Cazul C-327/94 (Jürgen Dudda) Artistic or entertainment events
– Sound engineering
Cazul C-331/94 (Commission – Greece) Zero rate - Circular
cruises
Cazul C-68/92 (Commission – France) Advertising services
Cazul C-69/92 (Commission – Luxembourg) Advertising
services
Cazul C-73/92 (Commission – Spain) Advertising services
Cazul C-30/89 (Hilti AG v Commission of the European
Communities)
Cazul 51/88 (Knut Hamann ) Means of transport -
Ocean-going yachts
|
|
133 (2) (a)
|
9 (2) (a)
|
43
|
|
|
133 (2) (b)
|
9 (2) (b)
|
24, 45, 46, 52, 56, 57
|
|
|
133 (2) (c)
|
28b (C)
|
47, 48, 49
|
|
|
133 (2) (d)
|
9 (2) (c)
28b (D)
|
52
53
|
|
|
133 (2) (e)
|
28b (E) (1)
|
50
|
|
|
133 (2) (f)
|
28b (E) (2)
|
54
|
|
|
133 (2) (g)
|
9 (2) (a)
|
45
|
|
|
133 (2) (h)
|
9 (2) (c)
28b (F)
|
52
55
|
|
|
133 (2) (i)
|
28b (E) (3)
|
44
|
|
|
133 (3)
|
9 (3) (b)
|
58 (1) (b)
|
|
|
134
|
10
28d
|
62, 63, 64, 65, 66, 70, 71
67, 68, 69
|
Cazul C-101/00 (Antti Siilin, Tulliasiamies ) Charge
characterized as turnover tax
Cazul C-85/97 (Société Financière
d'lnvestissements (SFI)) Time of chargeability - Free transport of employees
Cazul C-166/94 (Pezzullo Molini Pastifici Mangimifici)
Interest from time of temporary importation
Cazul C-144/94 (Italittica) Time of chargeability
Cazul C-281/91 (Muys en de Winter) Taxable amount
-Exemption - Interest
Cazul C-10/92 (Maurizio Balocchi) Advance payment
of VAT
Cazul C-200/90 (Dansk Denkavit ) Charges characterized as
turnover tax
Cazul 299/86 (Rainer Drexll)
Cazul 111/75 (Impresa Costruzioni Comm. Quirino Mazzalai)
Time of supply
|
|
134 (1)
|
10 (1) (a)
|
62 (1)
|
|
|
134 (2)
|
10 (1) (b)
|
62 (2)
|
|
|
134 (3)
|
|
|
|
|
1341
|
10 (2)
|
63, 64, 65, 66
|
|
|
1341 (1)
|
10 (2) (1)
|
63, 64
|
|
|
1341 (2)
|
|
|
|
|
1341 (3)
|
|
|
|
|
1341 (4)
|
|
|
|
|
1341 (5)
|
10 (2) (2)
|
65
|
|
|
1342
|
10 (2)
|
63, 64, 65, 66
|
|
|
1342 (1)
|
10 (2) (1)
|
63, 64
|
|
|
1342 (2)
|
10 (2) (2)
|
65
|
|
|
1343
|
28d (4)
|
67
|
Cazul C-408/95 (Eurotunnel) Tax-free sales
|
|
1343 (1)
|
28d (4)
|
67
|
|
|
1343 (2)
|
28d (4)
|
67
|
|
|
135
|
|
|
|
|
135 (1)
|
28d (1)
|
68
|
Cazul C-408/95 (Eurotunnel ) Tax-free sales
|
|
135 (2)
|
28d (2)
28d (3)
|
69
69
|
Cazul C-408/95 (Eurotunnel ) Tax-free sales
|
|
136
|
|
|
|
|
136 (1)
|
10 (3)
|
70, 71
|
|
|
136 (2)
|
|
|
|
|
136 (3)
|
|
|
|
|
137
|
11
28a
28e
|
72, 73, 74, 75, 77, 78, 79, 80, 81, 82, 85, 86, 87, 88,
89, 90, 91, 92
2, 3, 9, 17, 20, 21, 22, 23, 172
76, 83, 84, 93, 94
|
Cazul C-245/05 (EMAG Handel) Chain transactions –
Place of supply
Cazul C-131/91 ('K' Line Air Service, Eulaerts) Taxable
amount - Minimum basis
Cazul C-159/89 (Commission of the European Communities v
Hellenic Republic)
Cazul C-120/88 (Commission v. Italy)
Cazul C-119/89 (Commission v Kingdom of Spain)
Cazul C-165/88 (ORO and Concerto) Taxable amount -
Second-hand goods
Cazul C-184/00 (Office des produits wallons ASBL) Taxable
amount - Subsidies
Cazul 299/86 (Rainer Drexl)
Cazul 391/85 (Commission – Belgium) Taxable amount -
Saloon and estate cars
Cazul 47/84 (Gaston Schul) Taxable amount - Imports from
another Member State
Cazul 324/82 (Commission – Belgium)Taxable amount -
Catalogue price on importation
Cazul 222/81 (B.A.Z. Bausystem) Interest awarded by
judicial decision
Cazul 154/80 (Coöperatieve Aardappelenbewaarplaats)
Consideration
|
|
137 (1)
|
11 (A)
|
72, 73, 74, 75, 77, 78, 79, 80, 81, 82, 87
|
Cazul C-484/06 (Koninklijke Ahold)
Cazul C-72/05 (Wollny) Taxable amount – Full cost
for privately used dwelling
Cazul C-98/05 (De Danske Bilimportører) Taxable
amount – Registration duty
Cazul C-495/01 (Commission – Finland) Taxable amount -
Subsidies - Dried fodder
Cazul C-463/02 (Commission – Sweden) Subsidies - Dried
fodder
Cazul C-381/01 (Commission – Italy) Taxable amount -
Subsidies - Dried fodder
Cazul C-144/02 (Commission – Germany) Taxable amount -
Subsidies - Dried fodder
Cazul C-398/99 (Yorkshire Co-operatives ) Taxable amount
-Redemption of coupons
Cazul C-427/98 (Commission – Germany) Taxable amount -
Price reduction coupons
Cazul C-498/99 (Town & County Factors) Competition –
Debts binding in honour only
Cazul C-62/00 (Marks & Spencer) Retroactive
curtailing limitation period for refund of unduly paid VAT
Cazul C-353/00 (Keeping Newcastle Warm) Taxable amount -
Subsidies
Cazul C-184/00 (Office des produits wallons ASBL) Taxable
amount - Subsidies
Cazul C-380/99 (Bertelsmann AG )Taxable amount - Bonus in
kind – Delivery costs
Cazul C-86/99 (Freemans ) Time of discount
Cazul C-322/99 (Hans-Georg Fischer) Withdrawal from
business - Components
Cazul C-34/99 (Primback) Taxable amount - Interest-free
credit
Cazul C-404/99 (Commission – France) Taxable amount -
Service charge
Cazul C-415/98 (Laszlo Bakcsi ) Capital good for business
and private purposes- Sale
Cazul C-48/97 (Kuwait Petroleum)Taxable amount - Price
discounts - Goods in exchange of vouchers
Cazul C-308/96 (Madgett and Baldwin (Howden Court Hotel))
Travel agents - Transport of guests/excursions
Cazul C-172/96 (The First National Bank of Chicago)
Services - Foreign exchange transactions
Cazul C-384/95 (Landboden-Agrardienste) Services -
Non-harvesting
Cazul C-116/96 (Reisebüro Binder) Place of supply - International
transport of passengers
Cazul C-63/96 (Werner Skripalle) Special measure -
Connected persons
Cazul C-288/94 (Argos Distributors) Taxable amount -
Discount vouchers
Cazul C-317/94 (Elida Gibbs) Taxable amount - Money-off
and Cash-back coupons
Cazul C-230/94 (Renate Enkler) Economic activities -
Camper - Private use
Cazul C-215/94 (Jürgen Mohr) Services -Discontinuing milk
production
Cazul C-62/93 (BP Supergas) Exemption to submit tax
returns – Petroleum sector
Cazul C-33/93 (Empire Stores) Taxable amount - Articles
free of charge
Cazul
C-38/93 (Glawe Spiel- und Unterhaltungsgeräte ) Taxable amount - Gaming
machines
Cazul C-16/93 (Tolsma) Services free of charge - Organ
player
Cazul C-281/91(Muys en de Winter) Taxable amount -
Exemption - Interest
Cazul C-18/92 (Chaussures Bally) Taxable amount - Credit
cards
Cazul C-126/88 (Boots Company )Taxable amount - Price
discounts and rebates
Cazul 50/88 (Heinz Kühne) Deduction - Private use
Cazul 230/87 (SA d'Etude et de Gestion Immob. (EGI))
Deduction - Invoicing requirements
Cazul 138/86 (Direct Cosmetics) Taxable amount - 'Special
measure'
Cazul 17/84 (Commission – Ireland ) Taxable amount -
Second-hand goods
Cazul 16/84 (Commission – Netherlands) Taxable amount -
Second-hand goods
Cazul 5/84 (Direct Cosmetics) Amendment of 'special
measure'
|
|
137 (1) (a)
|
11 (A) (1) (a)
|
73
|
Cazul C‑425/06 (Part Service Srl) — Operatiuni de
leasing — Fractionarea artificială a prestatiei în mai multe elemente —
Reducerea bazei de impozitare
|
|
137 (1) (b)
|
|
|
|
|
137 (1) (c)
|
11 (A) (1) (b)
28a
|
74
2, 3, 9, 17, 20, 21, 22, 23, 172
|
|
|
137 (1) (d)
|
11 (A) (1) (c)
|
75
|
|
|
137 (1) (e)
|
11 (A) (1) (d)
|
77
|
|
|
137 (2)
|
11 (A) (2)
28e (2)
|
78
76
|
|
|
137 (3)
|
11 (A) (3)
11 (C) (3)
28e (3)
|
79, 87
92
93 (2) (b)
|
|
|
138
|
11 (C) (1)
11 (C) (3)
|
90
92
|
Cazul C-398/99(Yorkshire Co-operatives) Taxable amount
-Redemption of coupons
Cazul C-427/98(Commission – Germany) Taxable amount -
Price reduction coupons
Cazul C-86/99(Freemans ) Time of discount
Cazul C-330/95(Goldsmiths) Refund in case of non-payment
in barter
Cazul C-317/94 (Elida Gibbs) Taxable amount - Money-off
and Cash-back coupons
|
|
1381
|
28e
|
76, 83, 84, 93, 94
|
|
|
1381 (1)
|
28e (1) (1)
|
83
|
|
|
1381 (2)
|
28e (1) (2)
|
84
|
|
|
139
|
11 (B)
|
85, 86, 87, 88, 89
|
Cazul C-62/93 (BP Supergas) Exemption to submit tax
returns – Petroleum sector
Cazul C-39/85 (Bergères-Becque)
|
|
139 (1)
|
11 (B) (1)
|
85
|
|
|
139 (2)
|
11 (B) (3)
|
86
|
|
|
139 (3)
|
11 (B) (4)
|
87
|
|
|
1391
|
11 (C) (2)
|
91
|
Cazul C-398/99 (Yorkshire Co-operatives) Taxable amount -
Redemption of coupons
Cazul C-427/98 (Commission – Germany) Taxable amount -
Price reduction coupons
Cazul C-86/99 (Freemans ) Time of discount
Cazul C-330/95 (Goldsmiths) Refund in case of
non-payment in barter
Cazul C-317/94 (Elida Gibbs) Taxable amount - Money-off
and Cash-back coupons
|
|
1391 (1)
|
11 (C) (2) (1)
|
91 (1)
|
|
|
1391 (2)
|
11 (C) (2) (2)
|
91 (2)
|
Cazul C-398/99 (Yorkshire Co-operatives) Taxable amount -
Redemption of coupons
Cazul C-427/98 (Commission – Germany) Taxable amount -
Price reduction coupons
Cazul C-86/99 (Freemans ) Time of discount
Cazul C-330/95 (Goldsmiths ) Refund in case of
non-payment in barter
Cazul C-317/94 (Elida Gibbs) Taxable amount - Money-off
and Cash-back coupons
|
|
140
|
12
28 (2)
Anexa H
|
93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 105
109, 110, 112, 113, 114, 115, 116, 117, 118, 120, 121
98
Anexa III
|
Cazul C-462/05 (Commission – Portugal ) Reduced rate –
Toll
Cazul C-251/05 (Talacre Beach Caravan Sales) Composite
supply partly zero rated
Cazul C-384/03 (Commission notice on the application of
the State aid rules to measures relating to direct business taxation)
Cazul C-267/99 (Urbing (Adam)) Management agent - Liberal
profession
Cazul C-481/98 (Commission – France ) Different rates on
medicinal products
Cazul C-276/98 (Commission – Portugal) Reduced rate -
Alternative energy, agricultural tools [...]
Cazul 415/85 (Commission – Ireland) Zero rates
Cazul 416/85 (Commission – United Kingdom) Zero rates
Cazul C-109/02 (Commission – Germany ) Reduced rate -
Soloists
Cazul C-384/01 (Commission – France) Reduced rates -
Standing charges - Gas and electricity
Cazul C-267/99 (Urbing (Adam)) Management agent - Liberal
profession
Cazul C-481/98 (Commission – France ) Different rates on
medicinal products
Cazul C-83/99 (Commission – Spain) Reduced rate - Toll
Cazul C-231/89 (Gmurzynskya-Bscher v.Oberfinanzdirection
Koln)
Cazul 200/85 (Commission of the European Communities v
Italian Republic)
Cazul 319/81 (Commission of the European Communities v
Italian Republic)
|
|
140 (1)
|
12 (3) (a) (1)
12 (3) (a) (2)
|
96, 97 (1)
97 (2)
|
|
|
140 (2)
|
12 (3) (a) (3) Anexa H
|
98, 99 (1)
98
Anexa III
|
Cazul C‑94/09 (Comisia v R. Franceza) – Aplicarea
cotei reduse de TVA pentru servicii prestate de catre întreprinderile de
pompe funebre
Cazul C‑3/09 (Erotic Center) – Aplicare cotei reduse
de TVA - Permiterea accesului in incinta unei cabine individuale destinate
vizionarii unor filme la cerere
|
|
140 (3)
|
12 (1)
|
93
|
|
|
140 (4)
|
12 (2)
|
95
|
|
|
140 (5)
|
12 (1)
|
93
|
|
|
140 (6)
|
28e (3)
28e (4)
|
93 (2) (b)
94
|
|
|
141
|
13
|
131, 132, 133, 134, 135, 137
|
Cazul C-396/98 (Schloßstraße ) Deduction - Changed
legislation
Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned
economic activities
Cazul C-12/98 (Miguel Amengual Far) Exemption - Letting
for dwelling purposes
Cazul C-381/97 (Belgocodex) Exemption - Abolition of
option for taxation
Cazul C-247/95 (Marktgemeinde Welden) Activities as
'public authority' - Exemption
Cazul C-101/91 (Commission – Italy) Zero rate -
Victims of earthquake
Cazul C-35/90 (Commission – Spain) Exemption -
Professional services
Cazul 203/87(Commission – Italy) Zero rate
|
|
141 (1)
|
13 (A)
|
131, 132, 133, 134
|
Cazul
C-473/08 (Eulitz) - Aplicarea scutirii de TVA pentru activitatea de invatamant
Cazul C-357/07 ( TNT Post UK)- Aplicarea scutirii de
TVA pentru activitati efectuate de serviciile publice postale
Cazul C‑407/07 (Begeleidingsorgaan voor de
Intercollegiale Toetsing) – Aplicarea scutirii de TVA pentru servicii
prestate de grupuri independente – Servicii oferite unuia sau mai multor
membri ai grupului
Cazul C‑425/06 (Part Service Srl) — Operatiuni de
leasing — Fractionarea artificială a prestatiei în mai multe elemente —
Reducerea bazei de impozitare
Cazul C-240/05 (Eurodental) Exports exempt or zero rated?
Cazul C-89/05 (United Utilities ) Exemption – Betting –
Call centre
Cazul C-106/05 (L.u.P.) Exemption – Laboratory tests
Cazul C-444/04 (J.E. van den Hout-van Eijnsbergen)
Exemption – Medical care – Physiotherapist
Cazul C-443/04 (H.A. Solleveld) Exemption – Medical care
– Pychotherapy
Cazul C-415/04 (Stichting Kinderopvang Enschede)
Exemption – Intermediary services relating to childcare
Cazul C-395/04 (Athinon-Ygeia ) Exemption – Ancillary
services – Provision of telephones, TV sets and accommodation
Cazul C-394/04 (Athinon-Ygeia ) Exemption – Ancillary
services – Provision of telephones, TV sets and accommodation
Cazul C-498/03 (Kingscrest, Montecello) Exemption –
Private residential home
Cazul C-453/02 (Edith Linneweber) Exemption -
Gambling
Cazul C-462/02 (Savvas Akritidis ) Exemption - Card games
Cazul C-8/01 (Assurandør-Societet) Exemption -
Assessment services
Cazul C-212/01 (Margarete Unterpertinger) Exemption -
Medical care
Cazul C-307/01(Peter L. d'Ambrumenil ) Exemption -
Medical care
Cazul C-45/01(Christoph Dornier Stiftung) Exemption -
Medical care – Psychotherapeutic treatment
Cazul C-144/00 (Matthias Hoffmann ) Exemption - Cultural
Services - Soloists
Cazul C-141/00 (Ambulanter Pflegedienst Kügler) Exemption
- Home-care
Cazul C-287/00 (Commission – Germany )Exemption –
Research by universities
Cazul C-174/00 (Kennemer Golf & Country Club)
Exemption - Profit making
Cazul C-267/00 (Zoological Society of London) Exemption -
Voluntary management
Cazul C-150/99 (Stockholm Lindöpark) Exemption -
Letting of immovable property -Golf
Cazul C-76/99 (Commission – France) Exemption - Fixed
allowance for transport of samples
Cazul C-384/98 (D.) Exemption - Medical services -
Genetic affinity
Cazul C-216/97 (Gregg and Gregg) Exemption - Recognized
institutions
Cazul C-149/97 (Institute of the Motor Industry)
Exemption - Trade-union organization
Cazul C-124/96 (Commission – Spain )Exemption - Sports -
Maximum membership fee
Cazul C-453/93 (Bulthuis-Griffioen) Exemption - Public
bodies / organizations
Cazul 348/87 (SUFA) Exemption - Umbrella organization
Cazul 122/87 (Commission – Italy) Exemption -
Veterinarians
Cazul 353/85 (Commission – United Kingdom) Exemption –
Spectacles supplied by doctors
Cazul 107/84 (Commission – Germany ) Exemption -
Transport of mail
|
|
141 (1) (a)
|
13 (A) (1) (b)
|
132 (1) (b), 134 (a) (b)
|
|
|
141 (1) (b)
|
13 (A) (1) (e)
|
132 (1) (e)
|
|
|
141 (1) (c)
|
13 (A) (1) (c)
|
132 (1) (c)
|
|
|
141 (1) (d)
|
13 (A) (1) (p)
|
132 (1) (p)
|
|
|
141 (1) (e)
|
13 (A) (1) (d)
|
132 (1) (d)
|
|
|
141 (1) (f)
|
13 (A) (1) (i)
|
132 (1) (i)
|
|
|
141 (1) (g)
|
13 (A) (1) (j)
|
132 (1) (j)
|
|
|
141 (1) (h)
|
13 (A) (1) (g)
|
132 (1) (g)
|
|
|
141 (1) (i)
|
13 (A) (1) (h)
|
132 (1) (h)
|
|
|
141 (1) (j)
|
13 (A) (1) (l)
|
132 (1) (l)
|
|
|
141 (1) (k)
|
13 (A) (1) (m)
|
132 (1) (m)
|
|
|
141 (1) (l)
|
13 (A) (1) (n)
|
132 (1) (n)
|
|
|
141 (1) (m)
|
13 (A) (1) (o)
|
132 (1) (o), 132 (2)
|
|
|
141 (1) (n)
|
13 (A) (1) (q)
|
132 (1) (q)
|
|
|
141 (1) (o)
|
13 (A) (1) (a)
|
132 (1) (a), 133 (1)
|
|
|
141 (1) (p)
|
13 (A) (1) (f)
|
132 (1) (f)
|
|
|
141 (2)
|
13 (B)
|
135, 136
|
Cazul C-232/07 (Tiercé Ladbroke) Fiscalitate
Cazul C-124/07 (J.C.M. Beheer)
Cazul C-231/07 (Tiercé Ladbroke)
Cazul C-124/07 (J.C.M. Beheer)
Cazul C-363/05 (J.P. Morgan Fleming Claverhouse
–Association of Investment Trust Companies ) Exemption – Special investment
funds
Cazul C-455/05 (Velvet & Steel) Exemption – Credit
transactions
Cazul C-13/06 (Commission – Greece ) Exemption –
Vehicle-breakdown service
Cazul C-89/05 (United Utilities ) Exemption – Betting –
Call centre
Cazul C-18/05 (Salus ) Exemption – Goods used for exempt
purposes
Cazul C-155/05 (Villa Maria Beatrice Hospital)Exemption –
Goods used for exempt purposes
Cazul C-169/04 (Abbey National, Inscape
Investments)Exemption – Management of special investment funds
Cazul C-246/04 (Waldburg) Exemption – Option for taxation
of letting of immovable property
Cazul C-280/04 (Jyske Finans ) Exemption – Margin scheme
– Sale of business assets
Cazul C-472/03 (Arthur Andersen) Exemption – Insurance
transactions
Cazul C-284/03 (Temco Europe) Letting of immovable
property
Cazul C-269/03 (Objekt Kirchberg) Option for taxation –
Non-retroactive approval
Cazul C-308/01 (Gil Insurance) Tax on insurance
Cazul C-77/01 (Empresa de Desenvolvimento) Economic
activities - Holding company – Loans
Cazul C-8/01 (Assurandør-Societet) Exemption -
Assessment services
Cazul C-305/01 (MKG-Kraftfahrzeuge-Factoring )Exemption -
Factoring
Cazul C-275/01 (Sinclair Collis) Immovable property -
Vending machines
Cazul C-269/00 (Wolfgang Seeling ) Deduction - Business
premises – Private dwelling
Cazul C-315/00 (Rudolf Maierhofer) Immovable property -
Prefabricated buildings
Cazul C-235/00 (CSC Financial Services) Exemption
-Transactions in securities -Information
Cazul C-108/99 (Cantor) Inducement paid by tenant to
future tenant
Cazul C-409/98 (Mirror) Inducement paid by landlord to
future tenant
Cazul C-326/99 (Goed Wonen) Rights in rem: supply of
goods - Letting
Cazul C-34/99 (Primback )Taxable amount - Interest-free
credit
Cazul C-240/99 (Försäkringsaktiebolaget Skandia (publ))
Exemption - Business activities of insurance company
Cazul C-150/99 (Stockholm Lindöpark ) Exemption - Letting
of immovable property -Golf
Cazul C-446/98 (Câmara Municipal do Porto ) Activities as
'public authority' - Letting of parking space
Cazul C-358/97 (Commission – Ireland) Activities as
'public authority' - Toll
Cazul C-396/98 (Schloßstraße) Deduction - Changed
legislation
Cazul C-400/98 (Brigitte Breitsohl ) Deduction - Planned
economic activities
Cazul C-12/98 (Miguel Amengual Far) Exemption - Letting
for dwelling purposes
Cazul C-349/96 (Card Protection Plan) Exemption -
Insurance
Cazul C-381/97 (Belgocodex) Exemption - Abolition of
option for taxation
Cazul C-283/95 (Karlheinz Fischer) Exemption - Illegal
casino
Cazul C-346/95 (Elisabeth Blasi) Exemption - Short-term
accommodation
Cazul C-60/96 (Commission – France ) Exemption - Letting
of movable property
Cazul C-45/95 (Commission – Italy) Exemption - Goods used
for exempt purposes
Cazul C-2/95 (Sparekassernes Datacenter) Exemption - Data
handling
Cazul C-80/95 (Harnas & Helm) Economic activities -
Holding of bonds
Cazul C-306/94 (Régie Dauphinoise) Deduction - Interest
on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities
–Purchase / sale of shares
Cazul C-468/93 (Gemeente Emmen) 'Building land'
Cazul C-63/92 (Lubbock Fine) Exemption - Surrender of
lease
Cazul C-281/91 (Muys en de Winter) Taxable amount -
Exemption - Interest
Cazul C-60/90 (Polysar) Economic activities - Holding
company
Cazul 173/88 (Morten Henriksen) Exemption - Premises and
sites for parking vehicles
Cazul 75/83 (Hans-Dieter and Ute Kerrutt v Finanzamt
Mönchengladbach )
Cazul 70/83 (Gerda Kloppenburg) Failure to transpose
Community law
Cazul 255/81 (R.A. Grendel) Failure to transpose
Community law
Cazul 8/81 (Ursula Becker )Failure to transpose Community
law
|
|
141 (2) a.
|
13 (B) (a),(c),(d), pct. 2 si 3
|
135 (1) (a),(c),(d)
|
Cazul C‑29/08 (AB SKF)- Cesiunea de către o
societate‑mamă a unei filiale si a participatiei sale într‑o
societate controlată– Exercitare dreptului de deducere pentru servicii achiziționate în scopul realizarii unor operațiuni de cesiune de acțiuni
|
|
141 (2) b.
|
13 (B) (a)
|
135 (1) (a)
|
Hotararea Curtii din 22 octombrie 2009, in cauza C-242/ 08
SWISS Re - ref. la cesiunea unui portofoliu de contracte de reasigurare
de viata
Cazul C‑425/06 (Part Service Srl) — Operatiuni de
leasing — Fractionarea artificială a prestatiei în mai multe elemente —
Reducerea bazei de impozitare
|
|
141 (2) c.
|
13 (B) (f)
|
135 (1) (f)
|
|
|
141 (2) d.
|
13 (B) (e)
|
136 (a) (h)
|
|
|
141 (2) e.
|
13 (B) (b)
|
135 (1) (l), 135 (2)
|
Cazul C-572/07, RLRE Tellmer Property – Aplicarea
scutirii de TVA pentru închirierea de bunuri imobile ––Servicii accesorii
legate de curătenia spatiilor comune aferente bunurilor închiriate
|
|
141 (2) (f)
|
13 (B) (g)
13 (B) (h)
|
135 (1) (j)
135 (1) (k)
|
Cazul C‑461/08 ( Don Bosco Onroerend Goed BV) - Aplicare
scutirii de TVA pentru livrarea unui teren pe care se afla o clădire partial
demolată în locul căreia trebuie realizata o nouă construcție
|
|
141 (2) (g)
|
13 (B) (c)
|
136 (a) (b)
|
|
|
141 (3)
|
13 (C)
|
137
|
Cazul C-269/03(Objekt Kirchberg) Option for taxation –
Non-retroactive approval
Cazul C-326/99 (Goed Wonen )Rights in rem: supply of
goods - Letting
Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned
economic activities
Cazul C-396/98 (Schloßstraße) Deduction - Changed legislation
Cazul C-12/98 (Miguel Amengual Far) Exemption - Letting
for dwelling purposes
Cazul C-23/98 (Heerma) Economic activities Supply
by partner to partnership
Cazul C-381/97 (Belgocodex) Exemption - Abolition of
option for taxation
Cazul C-80/95 (Harnas & Helm) Economic activities -
Holding of bonds
Cazul C-291/92 (Dieter Armbrecht) Private assets
Business assets
Cazul 8/81 (Ursula Becker) Failure to transpose Community
law
|
|
142
|
14
28c (B)
28c (D)
|
131, 140, 143, 144, 145
131, 140 (a) (b) (c)
131, 143 (d)
|
Cazul C-414/97 (Commission – Spain) Exemption - Import
and ICA of military goods
Cazul C-217/94 (Eismann Alto Adige) Administrative
obligations – Accompanying documents
Cazul C-276/91 (Commission of the European Communities v
French Republic)
Hotararea Curtii din 2 august 1993, in cauza C-9/92
Hotararea Curtii din 1 iulie 1993, in cauza C-312/91(Metalsa
Srl)
Cazul C-297/89(Rigsadvokaten v Nicolai Christian Ryborg)
Cazul 203/87(Commission – Italy) Zero rate
Cazul 127/86 (Yves Ledoux )Use of vehicle in another
Member State
Cazul 257/86 (Commission – Italy) Exemption on import -
Free samples
Hotararea Curtii din 21 iunie 1988, in cauza 10/87
Cazul 249/84 (Venceslas Profant )Importation from another
Member State
Cazul 823/79 (Criminal proceedings against Giovanni
Carciati)
|
|
142 (1) (a)
|
14 (1) (a)
28c (B) (a)
|
140 (a)
140 (a)
|
|
|
142 (1) (b)
|
28c (B) (b)
|
140 (b)
|
|
|
142 (1) (c)
|
28c (B) (c)
|
140 (c)
|
|
|
142 (1) (d)
|
14 (1) (d)
|
143 (b) (c)
|
|
|
142 (1) (e)
|
14 (1) (g)
|
143 (f – i)
|
|
|
142 (1) (f)
|
14 (1) (g)
|
143 (b) (c)
|
|
|
142 (1) (g)
|
14 (1) (g)
|
143 (f – i)
|
|
|
142 (1) (h)
|
14 (1) (e)
11 (B) (5)
|
143 (e)
88
|
|
|
142 (1) (i)
|
|
|
|
|
142 (1) (j)
|
14 (1) (h)
|
143 (j)
|
|
|
142 (1) (k)
|
14 (1) (k)
|
143 (l)
|
|
|
142 (1) (l)
|
28c (D)
|
131, 143 (d)
|
|
|
142 (2)
|
|
|
|
|
143
|
15
|
131, 146, 147, 148, 149, 150, 151, 152, 153
|
Cazul C-183/04 (Elmeka) Zero rate – Chartering of vessels
– Transport of fuel for sea vessels
Cazul C-182/04 (Elmeka) Zero rate – Chartering of vessels
– Transport of fuel for sea vessels
Cazul C-181/04 (Elmeka) Zero rate – Chartering of vessels
– Transport of fuel for sea vessels
Cazul C-101/91 (Commission – Italy) Zero rate -
Victims of earthquake
Cazul 203/87(Commission – Italy) Zero rate
|
|
143 (1) (a)
|
15 (1)
|
146 (1) (a)
|
Cazul C-111/92 (Wilfried Lange) Illegal export
|
|
143 (1) (b)
|
15 (2)
|
146 (1) (b)
147 (1) (a) (b)
147 (1) (c)
147 (2) (1) (2)
|
Cazul C‑271/06 (Netto Supermarkt) – Aplicarea
scutirii de TVA pentru livrări de bunuri expediate în afara Comunității — Neîndeplinirea condițiilor de scutire — Falsificarea
probei exportului de către client
|
|
143 (1) (c)
|
15 (13)
|
146 (1) (e)
|
|
|
143 (1) (d)
|
14 (1) (i)
15 (14)
|
144
153 (1) (2)
|
Cazul C-414/97(Commission – Spain) Exemption - Import and
ICA of military goods
Cazul C-276/91 (Commission of the European Communities v
French Republic)
Hotararea Curtii din 2 august 1993, in cauza C-9/92
Hotararea Curtii din 1 iulie 1993, in cauza
C-312/91Metalsa Srl
Cazul C-297/89(Rigsadvokaten v Nicolai Christian Ryborg)
Cazul 203/87(Commission – Italy) Zero rate
Cazul 127/86 (Yves Ledoux) Use of vehicle in another
Member State
Cazul 257/86 (Commission – Italy) Exemption on import -
Free samples
Hotararea Curtii din 21 iunie 1988, in cauza 10/87
Cazul 249/84 (Venceslas Profant) Importation from another
Member State
Cazul 823/79 (Criminal proceedings against Giovanni
Carciati)
|
|
143 (1) (e)
|
15 (3)
|
146 (1) (d)
|
.
|
|
143 (1) (f)
|
28c (C)
|
142
|
Cazul C-217/94 (Eismann Alto Adige) Administrative
obligations – Accompanying documents
|
|
143 (1) (g)
|
28 (3) (b)
Anexa F (17)
|
371
Anexa X (B) (10)
|
Cazul C-169/00 (Commission – Finland) Exemption - Works
of Art
|
|
143 (1) (h)
|
15 (4)
15 (5)
15 (8)
|
148 (a) (b), 150 (1) (2)
148 (c)
148 (d)
|
Cazul C-97/06 (Navicon )Zero rate – Chartering of sea
vessels
Cazul C-185/89 (Velker) Zero rate – Provisioning of
sea-going Vessels
Cazul 168/84 (Günther Berkholz )Fixed establishment –
Zero rate
|
|
143 (1) (i)
|
15 (6)
15 (7)
15 (9)
|
148 (f)
148 (e)
148 (g)
|
Cazul C-382/02 (Cimber Air ) Zero rates - National routes
|
|
143 (1) (j)
|
15 (10)
|
151 (1) (1) (a – d)
151 (2)
|
|
|
143 (1) (k)
|
15 (10)
|
151 (1) (1) (a – d)
151 (2)
|
|
|
143 (1) (l)
|
15 (10)
|
151 (1) (1) (a – d)
151 (2)
|
|
|
143 (1) (m)
|
15 (10)
|
151 (1) (1) (a – d)
151 (2)
|
|
|
143 (1) (n)
|
15 (11)
|
152
|
|
|
143 (1) (o)
|
15 (12)
|
146 (1) (c)
146 (2)
|
|
|
143 (2)
|
|
|
|
|
143 (2) (a)
|
28c (A) (a)
|
138 (1), 139 (1 (1) (2)
|
Cazul C-217/94 (Eismann Alto Adige) Administrative
obligations – Accompanying documents
|
|
143 (2) (b)
|
28c (A) (b)
|
138 (2) (a)
|
Cazul C-217/94 (Eismann Alto Adige ) Administrative
obligations – Accompanying documents
|
|
143 (2) (c)
|
28c (A) (c)
|
138 (2) (b), 139 (2)
|
Cazul C-217/94 (Eismann Alto Adige ) Administrative
obligations – Accompanying documents
|
|
143 (2) (d)
|
28c (A) (d)
|
138 (2) (c)
|
Cazul C-217/94 (Eismann Alto Adige ) Administrative
obligations – Accompanying documents
|
|
143 (3)
|
|
|
|
|
144
|
16
28c (E)
|
164, 166
141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202
|
Cazul C-101/91(Commission – Italy) Zero rate -
Victims of earthquake
Cazul C-166/94 (Pezzullo Molini Pastifici Mangimifici)
Interest from time of temporary importation
Cazul 203/87(Commission – Italy) Zero rate
Cazul C-217/94 (Eismann Alto Adige) Administrative
obligations – Accompanying documents
|
|
144 (1)
|
|
|
|
|
144 (1) (a)
|
16 (1) (B)
28c (E)
|
141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202
|
|
|
144 (1) (b)
|
16 (1) (D)
28c (E)
|
141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202
|
|
|
144 (1) (c)
|
16 (1) (C)
28c (E)
|
141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202
|
|
|
144 (1) (d)
|
16 (1) (E)
28c (E)
|
141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202
|
|
|
144 (2)
|
|
|
|
|
1441
|
15 (14)
28b (E) (3)
|
149, 153 (1) (2)
356 (2) (3)
|
Cazul C-395/02 (Transport Services )Assessment of VAT –
Correction of zero rate
Cazul C-414/97 (Commission – Spain) Exemption - Import
and ICA of military goods
|
|
145
|
17
29
|
167, 173, 176, 177
398 (1 – 4)
|
Cazul C-74/08 (PARAT Automotive Cabrio) —Taxă aferentă
achiziționării de echipamente subvenționate— Exercitarea dreptului de
deducere — Excluderi prevăzute de o reglementare națională la momentul intrării în
vigoare a Directivei a 6 a
Cazul C‑10/08 (Commission v Finland)- Impozitarea
în Finlanda a vehiculelor de ocazie achizitionate din alte state membre -
Compatibilitatea legislaţiei naţionale cu primul paragraf al articolului 90
CE, Directiva a 6-a şi Directiva 2006/112/CE
Cazul C-515/07 (Vereniging Noordelijke Land- en Tuinbouw
Organisatie)– Bunuri si servicii utilizate pentru atat pentru operațiuni taxabile cat si
pentru alte operațiuni
decât cele taxabile – Dreptul de deducere imediată si integrală a taxei pe
valoarea adăugată aferente achiziționării unor astfel de bunuri si de servicii
Cazul C‑414/07 (Magoora) - Exercitarea dreptului de
deducere a TVA aferenta achizitiei de carburant pentru anumite vehicule,
indiferent de finalitatea utilizării acestora – Limitarea dreptului de
deducere
Cazul C‑371/07 (Danfoss A/S și AstraZeneca A/S) - Prestări de
servicii cu titlu gratuit efectuate de persoana impozabilă în alte scopuri
decât pentru desfasurarea activitatii economice – Exercitarea dreptului de
deducere
Cazul C-96/07 (Commission-Spain)
Cazul C-95/07 (Ecotrade)
Cazul C-368/06 (Cedilac)
Cazul C-128/05 (Commission – Austria )Passenger transport
– Flat-rate taxation
Cazul C-228/05 (Stradasfalti) Limitation of deductions on
cyclical grounds
Cazul C-440/04 (Recolta Recycling) Deduction – Knowledge
of fraud
Cazul C-439/04 (Axel Kittel) Deduction – Knowledge of
fraud
Cazul C-184/04 (Uudenkaupungin kaupunki) Deduction –
Adjustment of input tax
Cazul C-243/03 (Commission – France) Deduction - Capital
goods financed by subsidies
Cazul C-204/03 (Commission – Spain) Deduction – Subsidies
Cazul C-434/03 (P. Charles) Deduction – Private/business
use
Cazul C-465/03 (Kretztechnik) Deduction – Issue of shares
Cazul C-376/02 (Goed Wonen) Deduction Changed
legislation – Legitimate expectations – Legal certainty
Cazul C-33/03 (Commission – UK) Deduction - Business use
of employee’s private car
Cazul C-32/03 (I/S Fini H.) Taxable persons - End of business
activities
Cazul C-25/03 (HE (Hans U. Hundt-Eßwein) Deduction - Home
office - Marital community
Cazul C-137/02 (Faxworld ) Deduction - Transfer of
totality of assets
Cazul C-17/01 (Walter Sudholz) Special measure
Cazul C-305/01 (MKG-Kraftfahrzeuge-Factoring) Exemption -
Factoring
Cazul C-78/00 (Commission – Italy) Refund by way of
Government bonds
Cazul C-16/00 (Cibo Participations) Deduction - Holding
company
Cazul C-102/00 (Welthgrove) Economic activities - Holding
company
Cazul C-150/99 (Stockholm Lindöpark) Exemption - Letting
of immovable property -Golf
Cazul C-142/99 (Floridienne, Berginvest )Deduction -
Holding company - Dividend and interest
Cazul C-136/99 (Société Monte Dei Paschi Di Siena) Refund
to non-resident traders
Cazul C-396/98 (Schloßstraße) Deduction - Changed
legislation
Cazul C-98/98 (Midland Bank) Deduction - Direct
relationship with taxable supply
Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned
economic activities
Cazul C-110/98 (Gabalfrisa) Economic activities -
Conditional deduction
Cazul C-43/96 (Commission – France) Deduction - Private
use
Cazul C-302/93 (Debouche) Refund of VAT to
non-resident traders
Cazul C-306/94 (Régie Dauphinoise) Deduction - Interest
on treasury placements
Cazul C-62/93 (BP Supergas) Exemption to submit tax
returns – Petroleum sector
Cazul C-4/94 (BLP ) Deduction - Taxable use in next phase
Cazul C-333/91 (Sofitam (Satam) ) Deduction - Share
dividends
Cazul C-97/90 (Lennartz ) Deduction – Adjustment –
Business purposes
Cazul C-60/90 (Polysar )Economic activities - Holding
company
Cazul 50/87 (Commission – France) Deduction -
Restrictions
Cazul 123/87 (Léa Jorion) Deduction - Invoicing
requirements
Cazul 89/81 (Hong Kong Trade Development Council)
Services free of charge
Cazul 51/76 (Verbond van Nederlandse Ondernemingen )
Capital goods
|
|
145 (1)
|
17 (1)
|
167
|
Cazul C-152/02 (Terra Baubedarf) Time of deduction
|
|
145 (2)
|
17 (2)
17 (3)
28 (3)
|
-
-
370, 371, 372, 373, 374, 391, 392
|
Cazurile conexe C‑538/08 (X Holding) si C‑33/09
(Oracle) – Exercitare dreptului de deducere a TVA achitate pentru anumite
categorii de bunuri si servicii
Cazurile conexe C‑536/08 si C‑539/08
(X) – Exercitarea dreptului de deducere pentru achizitii intracomunitare de
bunuri
Cazul C‑377/08 (EGN) – Exercitarea dreptului de
deducere pentru servicii de telecomunicații furnizate în beneficiul unui client stabilit în alt stat membru –
Stabilirea locului prestării serviciului
Cazul C-435/05 (Investrand) Deduction – Services obtained
prior to registration
Cazul C-338/98 (Commission – Netherlands) Deduction -
Business use of employee's private car
Cazul C-345/99 (Commission – France) Deduction - Cars
exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction -
Reintroduction of exclusion
Cazul C-408/98 (Abbey National) Deduction - Transfer of
totality of goods
Cazul C-177/99 (Ampafrance) Deduction - Special measure
Cazul C-98/98 (Midland Bank) Deduction Direct
relationship with taxable supply
Cazul C-85/97 (Société Financière
d'lnvestissements (SFI)) Time of chargeability - Free transport of employees
Cazul C-134/97 (Skatterättsnämnden – Sweden)
Cazul C-43/96 (Commission – France) Deduction - Private
use
Cazul C-318/96 (SPAR) Charges characterized as turnover
tax
Cazul C-37/95 (Ghent Coal Terminal ) Deduction -
Investment goods
Cazul C-302/93 (Debouche) Refund of VAT to non-resident
traders
Cazul C-291/92 (Dieter Armbrecht) Private assets -
Business assets
Cazul C-342/87 (Genius Holding) Deduction – VAT mentioned
on invoice
Cazul 165/86 (Leesportefeuille 'Intiem') Deduction - Delivery
to employees
|
|
145 (3)
|
|
|
|
|
145 (4)
|
|
|
|
|
145 (5) (a)
|
17 (2)
|
-
|
Cazul C-435/05(Investrand) Deduction – Services obtained
prior to registration
Cazul C-338/98 (Commission – Netherlands) Deduction -
Business use of employee's private car
Cazul C-345/99 (Commission – France) Deduction - Cars
exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction -
Reintroduction of exclusion
Cazul C-408/98 (Abbey National) Deduction - Transfer of
totality of goods
Cazul C-177/99 (Ampafrance) Deduction - Special measure
Cazul C-98/98 (Midland Bank) Deduction - Direct relationship
with taxable supply
Cazul C-85/97 (Société Financière
d'lnvestissements (SFI)) Time of chargeability - Free transport of employees
Cazul C-134/97 (Skatterättsnämnden – Sweden)
Cazul C-43/96 (Commission – France) Deduction - Private
use
Cazul C-318/96 (SPAR) Charges characterized as turnover
tax
Cazul C-37/95 (Ghent Coal Terminal ) Deduction -
Investment goods
Cazul C-302/93 (Debouche) Refund of VAT to non-resident
traders
Cazul C-291/92 (Dieter Armbrecht) Private assets -
Business assets
Cazul C-342/87 (Genius Holding ) Deduction – VAT
mentioned on invoice
Cazul 165/86 (Leesportefeuille 'Intiem') Deduction -
Delivery to employees
|
|
145 (5) (b)
|
17 (6)
29
|
176
398 (1 – 4)
|
Cazul C-155/01 (Cookies World ) Expenditures relating to
supplies abroad
Cazul C-409/99 (Metropol Treuhand – Michael Stadler)
Deduction - Standstill
Cazul C-345/99 (Commission – France) Deduction - Cars
exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction -
Reintroduction of exclusion
Cazul C-177/99 (Ampafrance) Deduction - Special measure
Cazul C-305/97 (Royscot Leasing) Deduction - Business
purposes - Stand-still
Cazul C-43/96 (Commission – France) Deduction - Private
use
Cazul C-45/95 (Commission – Italy) Exemption - Goods used
for exempt purposes
|
|
146
|
18 (1)
28f (2)
|
-
178
|
Cazul C-128/05 (Commission – Austria )Passenger transport
– Flat-rate taxation
Cazul C-33/03 (Commission – UK) Deduction -
Business use of employee’s private car
Cazul C-25/03 (HE (Hans U. Hundt-Eßwein)) Deduction -
Home office - Marital community
Cazul C-152/02 (Terra Baubedarf) Time of deduction
Cazul C-90/02 (Gerhard Bockemühl) Deduction - Invoice
requirements
Cazul C-338/98 (Commission – Netherlands) Deduction -
Business use of employee's private car
Cazul C-78/00 (Commission – Italy) Refund by way of
Government bonds
Cazul C-361/96 (Grandes Sources d'Eaux Minérales
Françaises) Refund to non-resident traders – Duplicate invoice
Cazul C-286/94 (Garage Molenheide) Proportionality -
Refund of VAT - Guarantees
Cazul C-85/95 (John Reisdorf) Deduction - Loss of
original invoices
Cazul C-333/91 (Sofitam (Satam) ) Deduction - Share
dividends
Cazul 50/87 (Commission – France) Deduction -
Restrictions
Cazul 123/87 (Léa Jorion) Deduction - Invoicing
requirements
|
|
146 (1)
|
18 (1)
18 (2)
18 (3)
18 (4)
28f (2)
|
-
179
180
183
178
|
Cazul C-25/07 (Alicja Sosnowska)
Cazul C-96/07 Ecotrade
Cazul C-95/07 Ecotrade
Cazul C-368/06 (Cedilac)
|
|
146 (2)
|
|
|
|
|
147
|
17 (5)
19
28f
29
|
173
178
398 (1 – 4)
|
Cazul C‑174/08 (NCC Construction Danmark A/S)-
Exercitarea dreptului de deducere de catre persoana impozabilă mixtă –
Calculul pro rata – Notiunea de operatiuni imobiliare accesorii – Livrare
către sine
Cazul C-338/98 (Commission – Netherlands) Deduction -
Business use of employee's private car
Cazul C-16/00 (Cibo Participations) Deduction - Holding
company
Cazul C-345/99 (Commission – France) Deduction - Cars
exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction -
Reintroduction of exclusion
Cazul C-408/98 (Abbey National ) Deduction - Transfer of
totality of goods
Cazul C-142/99 (Floridienne, Berginvest) Deduction -
Holding company - Dividend and interest
Cazul C-136/99 (Société Monte Dei Paschi Di Siena) Refund
to non-resident traders
Cazul C-98/98 (Midland Bank) Deduction - Direct
relationship with taxable supply
Cazul C-408/98 (Abbey National) Deduction - Transfer of
totality of goods
Cazul C-98/98 (Midland Bank) Deduction - Direct
relationship with taxable supply
Cazul C-85/97 (Société Financière
d'lnvestissements (SFI) ) Time of chargeability - Free transport of employees
Cazul C-134/97 (Victoria Film)
Cazul C-43/96 (Commission – France) Deduction - Private
use
Cazul C-318/96 (SPAR ) Charges characterized as turnover
tax
Cazul C-37/95 (Ghent Coal Terminal ) Deduction -
Investment goods
Cazul C-45/95 (Commission – Italy) Exemption - Goods used
for exempt purposes
Cazul C-302/93 (Debouche) Refund of VAT to non-resident
traders
Cazul C-306/94 (Régie Dauphinoise) Deduction - Interest
on treasury placements
Cazul C-291/92 (Dieter Armbrecht) Private assets -
Business assets
Cazul C-4/94 (BLP ) Deduction - Taxable use in next phase
Cazul C-333/91 (Sofitam (Satam)) Deduction - Share
dividends
Cazul C-342/87 (Genius Holding ) Deduction – VAT
mentioned on invoice
Cazul 165/86 (Leesportefeuille 'Intiem') Deduction -
Delivery to employees
Cazul 50/87 (Commission – France) Deduction -
Restrictions
|
|
147 (1)
|
|
|
|
|
147 (2)
|
|
|
|
|
147 (3)
|
17 (2)
|
-
|
Cazul C-338/98 (Commission – Netherlands) Deduction -
Business use of employee's private car
Cazul C-345/99 (Commission – France) Deduction - Cars
exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction -
Reintroduction of exclusion
Cazul C-408/98 (Abbey National) Deduction - Transfer of
totality of goods
Cazul C-177/99 (Ampafrance) Deduction - Special measure
Cazul C-98/98 (Midland Bank) Deduction - Direct
relationship with taxable supply
Cazul C-85/97 (Société Financière
d'lnvestissements (SFI)) Time of chargeability - Free transport of employees
Cazul C-134/97 (Victoria Film)
Cazul C-43/96 (Commission – France) Deduction - Private
use
Cazul C-318/96 (SPAR) Charges characterized as turnover
tax
Cazul C-37/95 (Ghent Coal Terminal ) Deduction -
Investment goods
Cazul C-302/93 (Debouche) Refund of VAT to non-resident
traders
Cazul C-291/92 (Dieter Armbrecht) Private assets -
Business assets
Cazul C-342/87 (Genius Holding ) Deduction – VAT
mentioned on invoice
Cazul 165/86 (Leesportefeuille 'Intiem') Deduction -
Delivery to employees
|
|
147 (4)
|
|
|
|
|
147 (5)
|
17 (5)
|
173
|
Cazul C-408/98 (Abbey National) Deduction - Transfer of
totality of goods
Cazul C-98/98 (Midland Bank) Deduction - Direct
relationship with taxable supply
Cazul C-4/94 (BLP ) Deduction - Taxable use in next phase
|
|
147 (6)
|
19 (1) (1)
|
174
|
|
|
147 (7)
|
19 (2)
|
174, 175
|
Cazul C-98/07 (Nordania Finans și BG Factoring)
Cazul C-77/01 (Empresa de Desenvolvimento) Economic
activities - Holding company – Loans
|
|
147 (8)
|
19 (1)
19 (3)
|
174
175
|
|
|
147 (9)
|
|
|
|
|
147 (10)
|
|
|
|
|
147 (11)
|
|
|
|
|
147 (12)
|
|
|
|
|
147 (13)
|
19 (1)
19 (3)
20 (2)
|
174
175
187
|
|
|
147 (14)
|
17 (5) (3)
|
173
|
Cazul C-408/98 (Abbey National) Deduction - Transfer of
totality of goods
Cazul C-98/98 (Midland Bank) Deduction - Direct
relationship with taxable supply
Cazul C-4/94 (BLP ) Deduction - Taxable use in next phase
|
|
147 (15)
|
|
|
|
|
147 (16)
|
|
|
|
|
1471
|
17
|
173 (1)
173 (2) (a – e)
|
|
|
1472
|
17
|
173 (1)
173 (2) (a – e)
|
|
|
148
|
20 (1)
|
184, 185, 186
|
|
|
149
|
20 (1)
20 (2)
|
184, 185, 186
187
|
Cazul C-184/04 (Uudenkaupungin kaupunki) Deduction –
Adjustment of input tax
Cazul C-63/04 (Centralan Property )Adjustment – Lease
followed by transfer of freehold
Cazul C-435/03 (BAT International, Newman ) Taxable
transactions – Stolen goods –Contraband
Cazul C-378/02(Waterschap Zeeuws Vlaanderen) Deduction -
Activities as 'public authority' - Business/non-business assets - Adjustment
Cazul C-7/02 (Holin Groep )Changed legislation –
Legitimate expectations
Cazul C-487/01 (Gemeente Leusden )Changed legislation –
Legitimate expectations
Cazul C-322/99(Hans-Georg Fischer) Withdrawal from
business - Components
Cazul C-396/98 (Schloßstraße) Deduction - Changed
legislation
Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned
economic activities
Cazul C-333/91 (Sofitam (Satam) Deduction - Share
dividends
Cazul 50/87 (Commission – France) Deduction
Restrictions
Cazul 51/76 (Verbond van Nederlandse Ondernemingen )
Capital goods
|
|
149 (1)
|
|
|
|
|
149 (1) (a)
|
20 (4)
|
189, 190
|
|
|
149 (2)
|
|
|
|
|
149 (2) (a)
|
20 (1)
20 (2) (1)
|
184, 185, 186
187 (2) (1)
187 (2) (2)
|
Cazul C-291/92 (Dieter Armbrecht) Private assets -
Business assets
Cazul C-97/90 (Lennartz ) Deduction – Adjustment –
Business purposes
|
|
149 (2) b.
|
20 (1)
20 (2) (3)
|
184, 185, 186
188 (1) (2)
|
Cazul C-291/92 (Dieter Armbrecht) Private assets -
Business assets
Cazul C-97/90 (Lennartz ) Deduction – Adjustment –
Business purposes
|
|
149 (3)
|
20 (1)
20 (2) 2
|
184, 185, 186
187 (1) (2)
187 (1) (3)
|
Cazul C-291/92 (Dieter Armbrecht) Private assets -
Business assets
Cazul C-97/90 (Lennartz ) Deduction – Adjustment –
Business purposes
|
|
149 (4)
|
|
|
|
|
149 (4) (a)
|
20 (1)
|
184, 185, 186
|
.
|
|
149 (4) (b)
|
|
|
|
|
149 (4) (c)
|
20 (3)
|
188
|
Cazul C-395/00 (Distillerie Fratelli Cipriani)
Cazul C-37/95 (Ghent Coal Terminal ) Deduction - Investment
goods
|
|
149 (4) (d)
|
|
|
|
|
149 (5)
|
20 (2)
20 (3)
|
187
188
|
Cazul C-395/00 (Distillerie Fratelli Cipriani)
Cazul C-37/95 (Ghent Coal Terminal ) Deduction -
Investment goods
Cazul C-291/92 (Dieter Armbrecht) Private assets -
Business assets
Cazul C-97/90 (Lennartz ) Deduction – Adjustment –
Business purposes
|
|
149 (6)
|
|
|
|
|
149 (7)
|
20 (5)
|
191
|
|
|
150
|
21
|
-
|
Cazul C-566/07 (Stadeco) – Taxă datorată exclusiv ca
urmare a menționării sale pe factură – Corectarea taxei facturate
fără a fi datorată
Cazul C-96/07 (Ecotrade)
Cazul C-95/07 (Ecotrade)
Cazul C-249/05 (Commission – Finland) Obligation to
appoint of a tax representatives
Cazul C-384/04 (Federation of Technological Industries )
Joint and several liability
Cazul C-395/02 (Transport Services )Assessment of VAT –
Correction of zero rate
Cazul C-80/02 (Loukas Vlachos) VAT mentioned on an invoice
Cazul C-79/02 (Katina Petrova) VAT mentioned on an
invoice
Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an
invoice
Cazul C-454/98 (Schmeink & Cofreth, M. Strobel)
Invoice - Adjustment of improper invoicing
Cazul C-141/96 (Bernhard Langhorst) Credit note serving
as invoice
Cazul C-342/87 (Genius Holding ) Deduction – VAT
mentioned on invoice
|
|
150 (1)
|
|
|
|
|
150 (1) (a)
|
21 (1) (a)
|
|
|
|
150 (1) (b)
|
21 (1) (b)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
150 (1) (c)
|
21 (1) (b)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
150 (1) (d)
|
21 (1) (f)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
150 (1) (e)
|
21 (1) (c)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
150 (1) (f)
|
16 (1) (E) (2)
28c
|
-
131, 141, 143, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165
|
|
|
150 (1) (g)
|
|
|
|
|
150 (1) (h)
|
21 (1) (a)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
150 (2)
|
|
|
|
|
150 (2) (a)
|
21 (2) (a)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
150 (2) (b)
|
21 (2) (b)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
150 (3)
|
21 (1) (d)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
151
|
21 (1) (e)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
Cazul C-395/02 (Transport Services )Assessment of VAT –
Correction of zero rate
Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an
invoice
Cazul C-454/98 (Schmeink & Cofreth, M. Strobel)
Invoice - Adjustment of improper invoicing
Cazul C-141/96 (Bernhard Langhorst) Credit note serving
as invoice
Cazul C-342/87 (Genius Holding ) Deduction – VAT
mentioned on invoice
|
|
1511
|
21 (4)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
Cazul C-395/02 (Transport Services )Assessment of VAT –
Correction of zero rate
Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an
invoice
Cazul C-454/98 (Schmeink & Cofreth, M. Strobel)
Invoice - Adjustment of improper invoicing
Cazul C-141/96 (Bernhard Langhorst) Credit note serving
as invoice
Cazul C-342/87 (Genius Holding ) Deduction – VAT
mentioned on invoice
|
|
1512
|
21(3)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
Cazul C-395/02 (Transport Services )Assessment of VAT –
Correction of zero rate
Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an
invoice
Cazul C-454/98 (Schmeink & Cofreth, M. Strobel)
Invoice - Adjustment of improper invoicing
Cazul C-141/96 (Bernhard Langhorst) Credit note serving
as invoice
Cazul
C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice
|
|
1512 (1)
|
21(3)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
1512 (2)
|
21(3)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
1512 (3)
|
21(3)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
1512 (4)
|
21(3)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
1512 (5)
|
21(3)
28g
|
193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
|
|
|
152
|
24
|
281, 282, 283, 284, 285, 286, 288, 289, 290, 291, 292, 294
|
Cazul C-128/05 (Commission – Austria) Passenger transport
– Flat-rate taxation.
|
|
1521
|
26
|
306, 307, 308, 309, 310
|
Cazul C-200/04 (Internationale Sprach- und Studienreisen
GmbH (iSt) Travel agents – Language and study trips
Cazul C-291/03 (My Travel )Travel agents – Value of
packages
Cazul C-320/02 (Förvaltnings AB Stenholmen )Second-hand
goods - Live animals
Cazul C-149/01 (First Choice Holidays) Travel agents
Cazul C-308/96 (Madgett and Baldwin (Howden Court Hotel))
travel agents - Transport of guests/excursions
Cazul C-260/95 (DFDS )Fixed establishment - Travel agents
Cazul C-331/94 (Commission – Greece) Zero rate - Circular
cruises
Cazul C-163/91 (Van Ginkel )Travel agents – Holiday
accommodation
Cazul C-74/91 (Commission – Germany) Travel agents -
Taxable margin
|
|
1522
|
26a
|
4, 35, 139, 311, 312, 313, 314, 315, 316, 317, 318, 319,
320, 321, 322, 323, 324, 325, 333, 334, 335, 336, 337, 338, 339, 340
|
Cazul C-280/04 (Jyske Finans ) Exemption – Margin scheme
– Sale of business assets
|
|
1523
|
26c
|
204, 358, 359, 360, 361, 362, 363, 364, 365, 366, 367,
368, 369
|
|
|
153
|
22
28h
28l
|
-206, 207, 209, 210, 212, 213, 214, 215, 216, 217, 218,
219, 220, 221, 222, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233,
234, 235, 237, 238, 239, 240, 241, 243, 244, 245, 246, 247, 248, 250, 251,
252, 254, 256, 257, 259, 258, 261, 262, 263, 264, 265, 266, 267, 268, 269,
270, 271, 272, 273
402 (1) (2)
|
Cazul C-132/06(Commission – Italy) Graveyard amnesty
Cazul C-128/05 (Commission – Austria) Passenger transport
– Flat-rate taxation
Cazul C-249/05 (Commission – Finland) Obligation to
appoint of a tax representatives
Cazul C-384/04 (Federation of Technological Industries )
Joint and several liability
Cazul C-110/98 (Gabalfrisa) Economic activities -
Conditional deduction
Cazul C-217/94 (Eismann Alto Adige ) Administrative
obligations – Accompanying documents
|
|
1531
|
22 (1) (c)
22 (1) (e)
|
-
-
|
Cazul C-110/98 (Gabalfrisa) Economic activities -
Conditional deduction
|
|
154
|
22 (1) (d)
22 (1) (e)
|
-
-
|
Cazul C-110/98 (Gabalfrisa) Economic activities -
Conditional deduction
|
|
155
|
22 (3) (a)
22 (3) (b)
|
-
-
|
Hotararea Curtii din 5 martie 2009, in cauza C-302/07 )
Cazul C-90/02 (Gerhard Bockemühl) Deduction - Invoice
requirements
Cazul C-338/98 (Commission – Netherlands) Deduction -
Business use of employee's private car
Cazul C-361/96 (Grandes Sources d'Eaux Minérales
Françaises) Refund to non-resident traders – Duplicate invoice
Cazul C-141/96 (Bernhard Langhorst) Credit note serving
as invoice
Cazul C-85/95 (John Reisdorf) Deduction - Loss of
original invoices
Cazul 123/87 (Léa Jorion) Deduction - Invoicing
requirements
|
|
1551
|
|
|
|
|
156
|
22 (2)
22 (4)
|
-
-
|
Cazul C-85/97 (Société Financière
d'lnvestissements (SFI)) Time of chargeability - Free transport of employees
Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT
Cazul C-200/90 (Dansk Denkavit )Charges characterized as
turnover tax
|
|
1561
|
22 (4)
|
-
|
Cazul C-85/97 (Société Financière
d'lnvestissements (SFI)) Time of chargeability - Free transport of employees
Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT
Cazul C-200/90 (Dansk Denkavit )Charges characterized as
turnover tax
|
|
1562
|
22 (4)
|
-
|
Cazul C-85/97 (Société Financière
d'lnvestissements (SFI)) Time of chargeability - Free transport of employees
Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT
Cazul C-200/90 (Dansk Denkavit )Charges characterized as
turnover tax
|
|
1563
|
|
|
|
|
1564
|
|
|
|
|
157
|
|
|
|
|
158
|
|
|
|
|
1581
|
|
|
|
|
159
|
|
|
|
|
160
|
|
|
|
|
1601
|
|
|
|
|
161
|
|
|
|
|
1611
|
|
|
|
|
1612
|
|
|
|
|
|
27
|
394, 395
|
Cazul C-494/04 (Heintz van Landewyck) Special measure –
Date of notification
Cazul C-308/01 (Gil Insurance) Tax on insurance
Cazul C-177/99 (Ampafrance) Deduction - Special measure
Cazul C-63/96 (Werner Skripalle) Special measure -
Connected persons
Cazul C-62/93 (BP Supergas) Exemption to submit tax
returns – Petroleum sector
Cazul C-131/91 (Van Ginkel )Travel agents – Holiday
accommodation
|
|
|
27 (1)
|
395 (1)
|
Cazul C-17/01 (Walter Sudholz) Special measure
Cazul C-97/90 (Lennartz ) Deduction – Adjustment –
Business purposes
Cazul 391/85 (Commission – Belgium )Taxable amount -
Saloon and estate cars
Cazul 138/86 (Direct Cosmetics) Taxable amount - 'Special
measure'
Cazul 5/84 (Direct Cosmetics ) Amendment of 'special
measure'
Cazul 324/82 (Commission – Belgium) Taxable amount -
Catalogue price on importation
|
|
|
27 (2)
|
395 (2)
|
Cazul 5/84 (Direct Cosmetics )Amendment of 'special
measure'
|
|
|
27 (5)
|
394
|
Cazul C-435/03 (BAT International, Newman)Taxable
transactions – Stolen goods –Contraband
Cazul C-74/91 (Commission – Germany) Travel agents -
Taxable margin
Cazul C-97/90 (Lennartz) Deduction – Adjustment –
Business purposes
Cazul 391/85 (Commission – Belgium )Taxable amount -
Saloon and estate cars
Cazul 5/84 (Direct Cosmetics) Amendment of 'special
measure'
Cazul 324/82 (Commission – Belgium) Taxable amount -
Catalogue price on importation
|
|
Alte taxe decat TVA
|
33
|
-
|
Cazul C-426/07 (Krawczyński)
Cazul C-312/06 (Garancia Biztosító) Charges characterized
as turnover tax – Local business tax
Cazul C-283/06 (Kögáz) Charges characterized as turnover
tax – Local business tax
Cazul C-333/05 (Ilona Németh )Charges characterized as
turnover tax
Cazul C-290/05 (Nádasdi)
Cazul C-475/03 (Banca Popolare di Cremona) Charges
characterized as turnover tax - IRAP
Cazul C-387/01 Harald Weigel and Ingrid Weigel v.
Finanazlandesdirektion für Vorarlberg
Cazul C-308/01 (Gil Insurance) Tax on insurance
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge
characterized as turnover tax
Cazul C-437/97 (Evangelischer Krankenhausverein Ikera
Warenhandelsgesellschaft)Charges characterized as turnover tax
Cazul C-338/97 (Commission – Netherlands) Deduction -
Business use of employee's private car
Cazul C-318/96 (SPAR ) Charges characterized as turnover
tax
Cazul C-28/96 (Fricarnes) Charges characterized as
turnover tax
Cazul C-130/96 (Solisnor-Estaleiros Navais) Charges
characterized as turnover tax
Cazul C-347/95 (UCAL) Charges characterized as turnover
tax
Cazul C-370/95 (Careda ) Charges characterized as
turnover tax
Cazul C-234/91 (Commission – Denmark) Charges
characterized as turnover tax
Cazul C-208/91 (Raymond Beaulande) Charges
characterized as turnover tax
Cazul C-347/90 (Aldo Bozzi ) Charges characterized as
turnover tax
Cazul C-200/90 (Dansk Denkavit ) Charges characterized as
turnover tax
Cazul C-109/90 (Giant NV) Charges characterized as
turnover tax
Cazul 93/88 (Wisselink) Charges characterized as turnover
tax
Cazul 317/86 (Philippe Lambert) Charges characterized as
turnover tax
Cazul 252/86 (Gabriel Bergandi) Charges characterized as
turnover tax
Cazul 73/85 (Ferriere San Carlo v Commission)
Cazul 295/84 (Rousseau Wilmot S.A., Caudry ) Charges
characterized as turnover tax
|