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Table of Contents

Reikwijdte Artikel 273 Btw-RL

  1. Aantekeningen
  2. Regelgeving
  3. Jurisprudentie
  4. Literatuur

1. Aantekeningen

I believe A-G Saugmandsgaard was very correct in his opinion of 18 March last week in case C‑855/19 (‘G’) when he indicated that an obligation laid down by a Member State under Art 273 must be compatible with the other provisions of the VAT directive.

2. Regelgeving

3. Jurisprudentie

  1. Case C-96/91 (Commission of the European Communities v. the Kingdom of Spain)
  2. Case C-217/94 (Eismann Alto Adige Srl v. Ufficio Imposta sul Valore Aggiunto di Bolzano)
  3. Joined Cases C-110/98 to C-147/98 (Gabalfrisa SL and Others v. Agencia Estatal de Administracin Tributaria (AEAT)
  4. Case C-384/04 ((1) Commissioners of Customs and Excise (2) H.M. Attorney-General v. Federation of Technological Industries and 53 others)
  5. Case C-146/05 (Albert Collée)
  6. Case C-188/09 (Dyrektor Izby Skarbowej w Białymstoku v. Profaktor’ Kulesza, Frankowski, Trzaska spółka jawna w Białymstoku)
  7. Joined Cases C-80/11 and C-142/11 (Mahagében kft and Péter Dávid)
  8. Case C-284/11 (EMS Bulgaria TRANSPORT OOD v. Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno Upravlenie na Natsionalnata Agentsia po Prihodite gr. Plovdiv)
  9. Case C-259/12 (Teritorialna direktsia na Natsionalnata Agentsia za Prihodite – Plovdiv v. “RODOPI-М 91” OOD)
  10. Case C-144/14 (Cabinet Medical Veterinar)
  11. Case C-24/15 (Josef Plöckl v. Finanzamt Schrobenhausen)
  12. Case C-574/15 (Criminal proceedings against Mauro Scialdone)
  13. Case C-576/15 (ЕТ ‘Maya Marinova’ v. Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na natsionalnata agentsia za prihodite)
  14. Case C-101/16 (SC Paper Consult SRL v. Direcţia Regională a Finanţelor Publice Cluj-Napoca, Administraţia Judeţeană a Finanţelor Publice Bistriţa-Năsăud)
  15. Case C-307/16 (Stanisław Pieńkowski v. Dyrektor Izby Skarbowej w Lublinie)
  16. Case C-534/16 (Tax Directorate of the Slovak Republic v. BB construct s.r.o)
  17. Case C-69/17 (Gamesa Wind România)
  18. Case C-81/17 (Zabrus Siret SRL v. Direcţia Generală Regională a Finanţelor Publice Iaşi – Administraţia Judeţeană a Finanţelor Publice Suceava)
  19. Case C-672/17 (Tratave)
  20. Case C-9/19 (SC Mitliv Exim)
  21. case C-1/21 (MC)

4. Literatuur

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