Finanzamt X v Y.
| Jurisdiction | European Union |
| Court | Court of Justice (European Union) |
| ECLI | ECLI:EU:C:2023:372 |
| Docket Number | C-516/21 |
| Date | 04 May 2023 |
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4 cases
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Opinion of Advocate General Kokott delivered on 19 December 2024.
...41 e giurisprudenza ivi citata). 23 V., inter alia, sentenze del 4 maggio 2023, Finanzamt X (Utensili e macchine fissati stabilmente) (C‑516/21, EU:C:2023:372, punto 30 e giurisprudenza ivi citata), e del 18 aprile 2024, Companhia União de Crédito Popular (C‑89/23, EU:C:2024:333, punto 37 e......
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Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
...17 gennaio 2013, BGŻ Leasing, C‑224/11, EU:C:2013:15, punto 31, e del 4 maggio 2023, Finanzamt X (Utensili e macchine fissati stabilmente), C‑516/21, EU:C:2023:372, punto 29 e giurisprudenza 42 Nel caso di specie, il procedimento principale verte su un servizio di gestione delle pratiche di......
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J-GmbH and D v Finanzamt K and Finanzamt F.
...del 18 gennaio 2018, Stadion Amsterdam (C‑463/16, EU:C:2018:22), e del 4 maggio 2023, Finanzamt X (Utensili e macchine fissati stabilmente) (C‑516/21, EU:C:2023:372). In tale contesto, lo stesso giudice precisa che una parte della dottrina tedesca ritiene che le prestazioni accessorie debba......
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Opinion of Advocate General Ćapeta delivered on 25 September 2025.
...Fassung. 4 C‑463/16, im Folgenden: Stadion Amsterdam, EU:C:2018:22. 5 C‑94/09, im Folgenden: Kommission/Frankreich, EU:C:2010:253. 6 C‑516/21, im Folgenden: Finanzamt X, 7 Dabei vertrat das Gericht die Auffassung, die Steuerermäßigung nach § 12 Abs. 2 Nr. 11 Satz 1 UStG sei auf reine Vermie......
1 books & journal articles
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La reforma del Tribunal de Justicia de la Unión Europea: la ruptura de un tabú
...sentencia de 11 de mayo de 2023, Momtrade Ruse (C-620/21), ECLI:EU:C:2023:395; sentencia de 4 de mayo de 2023, Finanzamt X (C- 516/21), ECLI:EU:C:2023:372; sentencia de 16 de marzo de 2023, American Airlines/ Comisión (C-127/21 P), ECLI:EU:C:2023:209; sentencia de 27 de abril de 2023, Flu- ......
