09-02-2023C-482/21Euler HermesTaxable amount · Fiscal neutrality and proportionality Decision Opinion09-02-2023C-713/21Finanzamt X (Prestations du propriétaire d’une écurie)Taxable transactions Decision Opinion16-01-2023C-729/21Dyrektor Izby Administracji Skarbowej w ŁodziVAT rates Decision Opinion12-01-2023C-677/21Fluvius AntwerpenInvoicing and VAT liability · Taxable persons and economic activity Decision Opinion09-01-2023C-289/22A.T.S. 2003Input VAT deduction · VAT rates Decision Opinion21-12-2022C-250/22Fallimento Villa di CampoVAT rates Decision Opinion09-12-2022C-459/21The Navigator Company en Navigator Pulp FigueiraInput VAT deduction · VAT rates Decision Opinion08-12-2022C-247/21Luxury Trust AutomobilVAT exemptions · Intra-Community transactions Decision Opinion01-12-2022C-141/20Norddeutsche Gesellschaft für DiakonieVAT grouping · Taxable persons and economic activity Decision Opinion01-12-2022C-269/20Finanzamt T (Prestations internes d’un groupement TVA)VAT grouping · Taxable persons and economic activity Decision Opinion01-12-2022C-512/21Aquila Part Prod ComInput VAT deduction · Taxable persons and economic activity Decision Opinion24-11-2022C-458/21CIG Pannónia ÉletbiztosítóVAT exemptions Decision Opinion24-11-2022C-596/21Finanzamt M (Étendue du droit à déduction de la TVA)Input VAT deduction · Taxable persons and economic activity Decision Opinion17-11-2022C-607/20GE Aircraft Engine ServicesTaxable persons and economic activity · Fiscal neutrality and proportionality Decision Opinion27-10-2022C-641/21Climate Corporation Emissions TradingTaxable persons and economic activity · Abuse, fraud and penalties Decision Opinion13-10-2022C-1/21Direktor na Direktsia "Obzhalvane i danachno-osiguritelna praktika"Liability and recovery · Taxable persons and economic activity Decision Opinion13-10-2022C-397/21HUMDASubject not yet specified Decision Opinion06-10-2022C-250/21Szef Krajowej Administracji SkarbowejVAT exemptions · Taxable transactions Decision Opinion06-10-2022C-293/21Vittamed technologijosInput VAT deduction · Taxable persons and economic activity Decision Opinion29-09-2022C-235/21RAIFFEISEN LEASINGInvoicing and VAT liability Decision Opinion22-09-2022C-330/21The Escape CenterVAT rates Decision Opinion15-09-2022C-227/21HA.EN.Input VAT deduction · Liability and recovery Decision Opinion08-09-2022C-368/21Hauptzollamt Hamburg (Lieu de naissance de la TVA - II)Vouchers · Chargeable event and chargeability Decision Opinion08-09-2022C-378/21Finanzamt Österreich (TVA facturée par erreur à des consommateurs finals)Input VAT deduction · Invoicing and VAT liability Decision Opinion08-09-2022C-98/21Finanzamt R (Déduction de TVA liée à une contribution d’associé)Input VAT deduction · Taxable persons and economic activity Decision Opinion01-08-2022C-267/21Uniqa AsigurăriSubject not yet specified Decision Opinion01-08-2022C-294/21NavitoursTaxable persons and economic activity · Taxable transactions Decision Opinion07-07-2022C-194/21Staatssecretaris van Financiën (Forclusion du droit à déduction)Input VAT deduction · Taxable persons and economic activity Decision Opinion07-07-2022C-696/20Dyrektor Izby Skarbowej w W. (Qualification erronée d’opérations en chaîne)Intra-Community transactions · Fiscal neutrality and proportionality Decision Opinion30-06-2022C-146/21DGRFP BucureştiReverse charge · Fiscal neutrality and proportionality Decision Opinion30-06-2022C-56/21ARVI ir koInput VAT deduction · VAT exemptions Decision Opinion03-06-2022C-188/21Megatherm-CsillaghegyInput VAT deduction · Taxable persons and economic activity Decision Opinion12-05-2022C-714/20U.I. (Représentant en douane indirect)Taxable amount · Liability and recovery Decision Opinion05-05-2022C-218/21DSR - Montagem e Manutenção de Ascensores e Escadas RolantesVAT rates Decision Opinion05-05-2022C-570/20Direction départementale des finances publiques de la Haute-SavoieAbuse, fraud and penalties · VAT procedure and judicial protection Decision Opinion02-05-2022C-627/21Administraţia Judeţeană a Finanţelor Publice Sibiu en Direcţia Generală Regională a Finanţelor Publice BraşovInput VAT deduction · VAT rates Decision Opinion28-04-2022C-612/20Happy EducationVAT exemptions Decision Opinion28-04-2022C-637/20DSAB Destination StockholmVouchers Decision Opinion07-04-2022C-228/20I (Exonération de TVA des prestations hospitalières)VAT exemptions Decision Opinion07-04-2022C-333/20Berlin Chemie A. MenariniVAT grouping · Place of supply Decision Opinion24-03-2022C-697/20Dyrektor Izby Skarbowej w L. (Perte du statut d’agriculteur forfaitaire)Taxable persons and economic activity · Special VAT schemes Decision Opinion08-03-2022C-213/19Commissie/Verenigd Koninkrijk (Lutte contre la fraude à la sous-évaluation)Abuse, fraud and penalties Decision Opinion24-02-2022C-582/20SC Cridar ConsInput VAT deduction · Fiscal neutrality and proportionality Decision Opinion24-02-2022C-605/20Suzlon Wind Energy PortugalInput VAT deduction · Taxable transactions Decision Opinion21-02-2022C-550/21LeonardoVAT rates Decision Opinion10-02-2022C-191/21Ministère de l’Économie, des Finances en de la RelanceInput VAT deduction · VAT rates Decision Opinion10-02-2022C-487/20Philips OrăştieInput VAT deduction · VAT refunds Decision Opinion10-02-2022C-596/20DuoDecadPlace of supply · Taxable transactions Decision Opinion10-02-2022C-9/20Grundstücksgemeinschaft Kollaustraße 136Input VAT deduction · Chargeable event and chargeability Decision Opinion03-02-2022C-515/20Finanzamt AVAT rates · Fiscal neutrality and proportionality Decision Opinion