Climate Corporation Emissions Trading GmbH v Finanzamt Österreich.

JurisdictionEuropean Union
Celex Number62021CJ0641
ECLIECLI:EU:C:2022:842
Date27 October 2022
Docket NumberC-641/21
CourtCourt of Justice (European Union)

Get this document and AI-powered insights with a free trial of vLex and Vincent AI

Get Started for Free

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex
3 cases
  • Opinion of Advocate General Emiliou delivered on 20 April 2023.
    • European Union
    • Court of Justice (European Union)
    • 20 April 2023
    ...que le confiere el Derecho de la Unión. Véanse, entre otras, la sentencia de 27 de octubre de 2022, Climate Corporation Emissions Trading (C‑641/21, EU:C:2022:842), apartado 39 y la jurisprudencia citada. 21 El subrayado es mío. Véase también el considerando 59 del RGPD. 22 Véase el punto 7......
  • Colt Technology Services SpA and Others v Ministero della Giustizia and Others.
    • European Union
    • Court of Justice (European Union)
    • 16 March 2023
    ...para responder de manera útil a las cuestiones planteadas (sentencia de 27 de octubre de 2022, Climate Corporation Emissions Trading, C‑641/21, EU:C:2022:842, apartado 23 y jurisprudencia 32 En el presente asunto, procede constatar que, en la medida en que la cuestión planteada tiene por ob......
  • Finanzamt Hamburg-Altona v XYRALITY GmbH.
    • European Union
    • Court of Justice (European Union)
    • 9 October 2025
    ...rules relating to specific supplies of services (see, to that effect, judgment of 27 October 2022, Climate Corporation Emissions Trading, C‑641/21, EU:C:2022:842, paragraph 29 and the case-law 49 Accordingly, Article 44 of the VAT Directive provides, in particular, that the place of supply ......
1 books & journal articles
  • Nullity of the legal transaction and right to VAT deduction
    • European Union
    • Estudios Tributarios Europeos No. 1/2023, January 2023
    • 1 January 2023
    ...2022, Aquila Part, C-512/21; CGUE, 24 novembre 2022, A., causa C-596/21; CGUE, 27 ottobre 2022, Climate Corporation Emissions Trading GmbH, C-641/21; CGUE, 15 settembre 2022, UAB «HA.EN.», C-227/21. Per un commento si veda C. DE IESO, L’evoluzione della giurisprudenza UE sui rimedi sanziona......