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On July 12, 2018 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Sharpston in the Case C-495/17, Cartrans Spedition Srl versus Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova Direcţia Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Mijlocii (ECLI:EU:C:2018:573) was published.
By this request for a preliminary ruling the Tribunalul Prahova (Tribunal, Prahova, Romania) seeks guidance on the interpretation of Council Directive 2006/112/EC. The referring court wishes to ascertain whether national rules which require a taxpayer to provide specific documents in order to obtain the benefit of exemption from VAT on the supply of services (including transport), where these are directly connected with the export of goods outside the territory of the European Union, are compatible with the VAT Directive. Where such goods are conveyed under cover of an international road transport carnet in accordance with the system established by the Customs Convention on the international transport of goods under cover of TIR carnets, the referring court asks whether such documents constitute evidence proving that the goods concerned were indeed exported.
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On July 11, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-154/17, SIA ‘E LATS’ versus Valsts ieņēmumu dienests (ECLI:EU:C:2018:560).
This request for a preliminary ruling concerns the interpretation of Article 311(1)(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1; ‘the VAT Directive’).
The request has been made in proceedings between SIA ‘E LATS’ (‘E LATS’) and the Valsts ieņēmumu dienests (tax authority, Latvia) concerning payment of value added tax (VAT) and, particularly, the applicability of the margin scheme to the sale of goods containing, inter alia, gold, silver and precious stones.
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On July 5, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-320/17, Marle Participations SARL versus Ministre de l’Économie et des Finances (ECLI:EU:C:2018:537).
This request for a preliminary ruling concerns the interpretation of Articles 2, 9 and 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1; ‘the VAT Directive’).
The request has been made in proceedings between Marle Participations SARL and the ministre de l’Economie et des Finances (Minister for the Economy and Finance, France) concerning the deductibility of the value added tax (VAT) paid by the applicant in the main proceedings in respect of expenditure relating to the acquisition of securities.
Read more: CJEU judges in Case C-320/17, Marle Participations (VAT)
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On July 5, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-544/16, Marcandi Ltd, trading as ‘Madbid’ versus Commissioners for Her Majesty’s Revenue and Customs (ECLI:EU:C:2018:540).
This request for a preliminary ruling concerns the interpretation of Article 2(1), Articles 14, 24, 62, 63, 65 and 73, and Article 79(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) (‘the VAT Directive’).
The request has been made in proceedings between Marcandi Ltd, trading as ‘Madbid’, and the Commissioners for Her Majesty’s Revenue and Customs (‘HMRC’) (United Kingdom) concerning the system of value added tax (VAT) applicable to the sale of ‘credits’ that can be used to participate in online auctions.
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On July 4, 2018 the Court of Justice of the European Union (CJEU) judged in Case C-28/17, NN A/S versus Skatteministeriet (ECLI:EU:C:2018:526).
This request for a preliminary ruling concerns the interpretation of Article 49 TFEU.
The request has been made in the context of proceedings between NN A/S, a company established under Danish law, and the Skatteministeriet (Tax Ministry, Denmark), concerning the latter’s refusal to allow that company to deduct the losses sustained by the Danish branch of its Swedish subsidiary from its taxable income.
