Autoridade Tributária e Aduaneira v DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA.
| Jurisdiction | European Union |
| Celex Number | 62021CJ0218 |
| ECLI | ECLI:EU:C:2022:355 |
| Docket Number | C-218/21 |
| Date | 05 May 2022 |
| Court | Court of Justice (European Union) |
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3 cases
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Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts “BIOR” v Valsts ieņēmumu dienests.
...réglementation dont ils font partie (voir, en ce sens, arrêts du 5 mai 2022, DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes, C‑218/21, EU:C:2022:355, point 29, et du 22 février 2024, Randstad Empleo e.a., C‑649/22, EU:C:2024:156, point 41 ainsi que jurisprudence 41 En l’occurr......
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Opinion of Advocate General Kokott delivered on 7 September 2023.
...with EU law, but have already prompted two references to be made to the Court of Justice for a preliminary ruling. 2. On 5 May 2022, in Case C‑218/21, the Court had to decide whether that same provision of Portuguese law also applied to the repairing of a lift in a building not used exclusi......
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Autoridade Tributária e Aduaneira v HPA – Construções SA.
...das vorlegende Gericht aus, der Gerichtshof habe im Urteil vom 5. Mai 2022, DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes (C‑218/21, EU:C:2022:355), entschieden, dass sich Anhang IV Nr. 2 der Mehrwertsteuerrichtlinie zum einen auf zwei verschiedene Tätigkeiten beziehe, nämlic......