Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.
| Jurisdiction | European Union |
| Celex Number | 62022CJ0114 |
| ECLI | ECLI:EU:C:2023:430 |
| Date | 25 May 2023 |
| Docket Number | C-114/22 |
| Court | Court of Justice (European Union) |
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4 cases
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Asociaţia “Forumul Judecătorilor din România” and Asociaţia “Mişcarea pentru Apărarea Statutului Procurorilor” v Parchetul de pe lângă Înalta Curte de Casaţie şi Justiţie – Procurorul General al României.
...Court for a preliminary ruling (judgment of 25 May 2023, Dyrektor Izby Administracji Skarbowej w Warszawie (VAT – Fictitious acquisition), C‑114/22, EU:C:2023:430, paragraph 22 and the case-law 24 In the present case, the request for a preliminary ruling includes all of the necessary elemen......
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Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.
...23 y jurisprudencia citada, y de 25 de mayo de 2023, Dyrektor Izby Administracji Skarbowej w Warszawie (IVA — Adquisición ficticia), C‑114/22, EU:C:2023:430, apartados 27 y 28 y jurisprudencia 28 Más concretamente, del artículo 168 de la Directiva sobre el IVA se desprende que, para poder d......
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Global Ink Trade Kft. contra Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
...y jurisprudencia citada, y sentencia de 25 de mayo de 2023, Dyrektor Izby Administracji Skarbowej w Warszawie (IVA — Adquisición ficticia), C‑114/22, EU:C:2023:430, apartado 35 No obstante, el derecho a deducción puede denegarse al sujeto pasivo si se prueba objetivamente que ha sido invoca......
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Weatherford Atlas Gip SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
...en este sentido, las sentencias de 25 de mayo de 2023, Dyrektor Izby Administracji Skarbowej w Warszawie (IVA — Adquisición ficticia), C‑114/22, EU:C:2023:430, apartado 36, y de 11 de enero de 2024, Global Ink Trade, C‑537/22, EU:C:2024:6, apartado 38 Por consiguiente, el artículo 168 de la......