Hauptzollamt Hamburg v Shell Deutschland Oil GmbH.
| Jurisdiction | European Union |
| Celex Number | 62021CJ0553 |
| ECLI | ECLI:EU:C:2022:1030 |
| Date | 22 December 2022 |
| Docket Number | C-553/21 |
| Court | Court of Justice (European Union) |
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2 cases
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SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.
...il meno possibile i principi stabiliti dalla normativa dell’Unione di cui trattasi (sentenza del 22 dicembre 2022, Shell Deutschland Oil, C‑553/21, EU:C:2022:1030, punto 32), e osta a disposizioni e a prassi di diritto nazionale che eccedano quanto necessario per evitare la frode o l’evasio......
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Opinion of Advocate General Rantos delivered on 25 January 2024.
...Tüke Busz (C-391/22, EU:C:2023:892, punto 47). Se è vero che, al punto 23 della sua sentenza del 22 dicembre 2022, Shell Deutschland Oil (C-553/21, EU:C:2022:1030), la Corte ha utilizzato l’espressione «in taluni casi elencati in tale articolo» senza utilizzare il termine «tassativamente», ......
1 books & journal articles
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Los principios de primacía y de efectividad del Derecho de la Unión Europea: algunas reflexiones
...de efectividad y el régimen de responsabilidad patrimonial. El Asunto C-278/20”, en Carta Tributaria nº 92, 2022, p.10. 79 STJUE de 22 de diciembre de 2022, Shell Deutschland Oil , C-553/21. Nueva Fiscalidad • Monográico • Libertades comunitarias y Derecho Tributario • ISSN: 1696-0173 • Pág......