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Corespondenta intre Codul fiscal, Directiva 112/2006/CE si Hotararile Curtii Europene de Justitie (C.E.J.) se poate consulta in tabelul de mai jos:

Articolul din CODUL FISCAL

din – Legea 227/2015

Articolul din

CODUL FISCAL -VECHI

Articolul

din DIRECTIVA

6 77/388

Articolul din

DIRECTIVA 112 din

2006

HOTARARI

Ale CURTII EUROPENE de JUSTITIE

- HCEJ -

11 178 a) Cauza C – 430/19 - CF SRL – TVA – frauda – achizitii fictive 11 (1)

11 (1)

2 (1), 6 (1)

2 (1) (a), (b), 9 (pct. 1), 14 (pct. 1), 24 (pct. 1), 167, 168, 178 a)

Cazul C - 653/11 - Her Majestyʼs Commissioners of Revenue and Customs impotriva Paul Newey, actionand sub numele comercial Ocean Finance;

Cauza C-255/02- Halifax plc impotriva

Commissioners of Customs & Excise Cazul C - 439/04 (Axel kittel, Recolta Recycling) - Deduction – Knowledge of fraud; Cauza C-273/18 - SIA „Kuršu zeme” impotriva Valsts ieņēmumu dienests, Cauza C – 430/19 - CF SRL – TVA – frauda – achizitii fictive

11 (2)

63,

65,

73,

80,

99 (1)

Cazul C - 621/10 - Balkan and Sea Properties ADSITS impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite; Cazul C - 549/11 - Direktor na Direktsia

„Obzhalvane i upravlenie na izpalnenieto” – grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite impotriva Orfey Balgaria EOOD;

Cazul C - 153/12 - Sani treyd EOOD impotriva Direktor na Direktsia

«Obzhalvane i upravlenie na izpalnenieto» – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite;

11 (6) Cauza C-69/17 - Siemens Gamesa Renewable Energy Romania SRL impotriva ANAF – Directia Generala de Solutionare a Contestatiilor,

11 (7) 168 a), 273 Cauza C-101/16 - SC Paper Consult SRL

impotriva Directiei Regionale a Finantelor

Publice Cluj‑Napoca

11 (8) Cauza C-69/17 - Siemens Gamesa Renewable Energy Romania SRL impotriva ANAF – Directia Generala de Solutionare a Contestatiilor,

11 (9) 168 a), 273 Cauza C-101/16 - SC Paper Consult SRL impotriva Directiei Regionale a Finantelor Publice Cluj‑Napoca

11 (12) 168, 168a, Cauza C-273/18 - SIA „Kuršu zeme” impotriva Valsts ieņēmumu dienests,

25 (1) 178 a) Cauza C – 430/19 - CF SRL – TVA – frauda – achizitii fictive

69 (1), (3) 9.1, 12, 135 (1), 395 (1)

Cauza C-392/16 - Dumitru Marcu impotriva ANAF

771 (1) 9(1), 12(1), 167, 168 a), 179, 214 (1)a),

273

Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj,

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1251 (1)

2 pct. 1, 9 (pct. 1), 14 (pct. 1), 15 (1),16, 24 (pct. 1),78 (b), 135 (pct. 1),167, 168, 178, 18 (a), (c), 250 (1), 273

C-438/13 - SC BCR Leasing IFN SA impotriva Agentiei Nationale de Administrare Fiscala


Commissioners of Customs & Excise Cauza C-42/14 - Minister Finansów impotriva Wojskowa Agencja Mieszkaniowa w Warszawie Cauza C-419/14 - WebMindLincenses impotriva Nemzeti Adó

1251 (2) b), c)

44, 170,

171

Cazul C - 318/11, C - 319/11 - Daimler AG ,Widex A/S impotrivaSkatteverket;

Cazul C-605/12 - Welmory sp. z o.o.

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https://www.infofisc.ro/legislatie/details-jurisprudenta/id-446749/category-11/autoritate-362043

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impotriva Dyrektor Izby Skarbowej w Gdańsku

1252

3

5,6,7,8 Cazul C - 73/06 (Planzer Luxembourg) - Refund – Place of establishment; Cazul C - 181/97 (Kooy) - Importation from Antilles; Cazul C - 283/84 (Trans Tirreno) - National transport via third territory;

265 401 Cauza C-475/17 - Selver AS impotriva Tallinna linn Cauza C-185/18 - Oro Efectivo SL impotriva Diputación Foral de Bizkaia,

266 135, 184, 185, 187, 188 Cauza C-201/18 - Mydibel SA impotriva État belge,

266 (1) pct. 19 282, 283, 288, 291, 292 Cauza C-265/18 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva Akvilė Jarmuškienė,

266 (1) pct.25 33 a) Cauza C-276/18 - KrakVet - TVA-vanzare

la distanta-transport-schimb informatii intre autoritati fiscale

266 (1) pct. 28 53 Cauza C-568/17 - Staatssecretaris van

Financiën impotriva L. W. Geelen,

266 (2) b), c) 44 Cauza C-547/18 - Dong Yang Electronics sp. z o.o. impotriva Dyrektor Izby Administracji Skarbowej we Wrocławiu, Cauza C - 931/19: Titanium - TVA - sediu fix - servicii legate de un imobil 267 (1) c) 5,6 (1) Cauza C-303/16 - Solar Electric Martinique impotriva Ministre des Finances et des Comptes publics,

267 (3) Cauza C-303/16 - Solar Electric Martinique impotriva Ministre des Finances et des Comptes publics,

267 (3) b) Cauza C-303/16 - Solar Electric Martinique impotriva Ministre des Finances et des Comptes publics,




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126

2

8

a

2

8

c

2

6

a

2

2, 3, 9, 17,

20, 21,

22, 23, 172

131, 138, 139,

140, 141,

142, 154, 155,

156, 157, 158,

159, 160, 161,

162,

163, 164,

165,167,168 (a)

4, 35, 139, 311,

312, 313,

314, 315, 316,

317, 318, 319,

320, 321, 322,

323, 324, 325,

333, 334, 335,

336, 337, 338,

339, 340

Cazul C - 84/09 (X) - Achizitia intracomunitara a unui velier nou – Momentul stabilirii calitatii de mijloc de transport nou in vederea taxarii; Cazul C - 132/06- Comisia Comunitatilor Europene impotriva Republicii Italiene Cazul C - 128/05 (Commission / Austria) - Passenger transport – Flat- rate taxation; Cazul C - 440/04 (Axel kittel, Recolta Recycling) Deduction – Knowledge of fraud; Cazul C - 439/04 (Axel kittel, Recolta Recycling) - Deduction – Knowledge of fraud; Cazul C - 494/04 (Heintz van Landewyck) - Special measure – Date of notification; Cazul C - 210/04 (FCE Bank) - Supplies between head office and fixed establishments; Cazul C - 223/03 (University of Huddersfield) - Immovable property –

Option for taxation – Economic activities without economic objective;

Cauza C-255/02- Halifax plc impotriva Commissioners of Customs&Excise Cazul C - 305/03 (Commission/UK) - Reduced Rates – Auctioneers; Cazul C - 484/03 (Optigen Ltd a.o.) v Economic activities – Proportionality – Legal certainty; Cazul C - 355/03 (Fulcrum Electronics) - Deduction – Carousel fraud; Cazul C - 354/03 (Optigen) - Deduction – Carousel fraud; Cazul C - 41/04 (Levob) - Goods or services – Customized software; Cazul C - 465/03 (Kretztechnik) - Deduction – Issue of shares;























Cazul C - 412/03 (Hotel Scandic Gåsabäck) - Withdrawal – Supplies below cost price;

Cazul C - 77/01 (Desenvolvimento Mineiro SA) - Economic activities - Holding company – Loans;

Cazul C - 387/01 - Harald Weigel and Ingrid Weigel v. Finanazlandesdirektion für Vorarlberg;


Cazul C - 109/02 (Commission / Germany) - Reduced rate – Soloists;

Cazul C - 305/01 (MKG - Kraftfahrzeuge - Factory) - Exemption – Factoring;

Cazul C - 185/01 (Auto Lease Holland B.V.) - Supply of fuel – Recipient;

Cazul C - 101/00 (Tulliasiamies) - Supply of fuel – Recipient;

Cazul C - 498/99 (Town and Country Factors Ltd.) - Competition – Debts binding in honour only;

Cazul C - 287/00 (Commision / Germany) - Exemption – Research by universities;

Cazul C - 174/00 (Kennemer Golf & Country Club) - Exemption - Profit making;

Cazul C - 169/00 (Commission / Finland) - Exemption - Works of Art;

Cazul C - 16/00 (Cibo) - Deduction - Holding company;

Cazul C - 102/00 (Welthgrove) - Economic activities - Holding company;

Cazul C-34/99 (Primback) Taxable amount - Interest-free credit

Cazul C - 404/99 (Commission / France) - Taxable amount - Service charge;

Cazul C - 415/98 (Bakcsi) - Capital good for business and private purposes – Sale;

Cazul C - 276/98 (Commission / Portugal) - Reduced rate -Alternative energy, agricultural tools [...];

Cazul C - 408/98 (Abbey National) -
































Deduction - Transfer of totality of goods;

Cazul C - 150/99 (Lindöpark) - Exemption S Letting of immovable property – Golf;

Cazul C - 213/99 (de Andrade) - Importation – Time-limits expired;

Cazul C - 142/99 (Floridienne) - Deduction - Holding company - Dividend and interest;

Cazul C - 276/97 (Commission / France) - Activities as 'public authority' – Toll;

Cazul C - 260/98 (Commission / Greece) - Activities as public authority – Toll;

Cazul C - 408/97 (Commission / Netherlands) - Activities as 'public authority' – Toll;

Cazul C - 359/97 (Commission / UK) - Activities as 'public authority' – Toll;

Cazul C - 358/97 (Commission / Ireland) - Activities as 'public authority' – Toll;

Cazul C - 455/98 (Kaupo Salumets) - Smuggling of ethyl alcohol;

Cazul C - 414/97 (Commission Spain) - Exemption - Import and ICA of military goods;

Cazul C - 158/98 (Coffeeshop Siberie) - Renting out a space for the sale of drugs;

Cazul C - 172/96 (First National Bank of Chicago) Services - Foreign exchange transactions;

Cazul C - 283/95 (Karlheinz Fischer) - Exemption Illegal casino;

Cazul C - 3/97 (Goodwin and Unstead) - Supply of counterfeit perfumes;

Cazul C - 408/95 (Eurotunnel) - Tax-free sales;

Cazul C - 258/95 (Julius Fillibeck) - Deduction - Free transport of employees;

Cazul C - 60/96 (Commission/France) - Exemption - Letting of movable property;

Cazul C - 2/95 (Sparekassernes) - Exemption - Data handling;

Cazul C - 306/94 (Regie Dauphinoise) - Deduction - Interest on treasury placements;
























Cazul C - 155/94 (Wellcome Trust) - Economic activities - Purchase/sale of shares;

Cazul C - 331/94 (Commission / Greece) - Zero rate - Circular cruises;

Cazul C - 291/92 (Armbrecht) - Private assets - Business assets;

Cazul C - 62/93 (Supergas) - Exemption to submit tax returns – Petroleum sector;

Cazul C - 16/93 (Tolsma) - Services free of charge – Organ player;

Cazul C - 111/92 (Lange) - Illegal export;

Cazul C - 276/91 - Commission of the European Communities v French Republic;

Cazul C - 101/91 (Commission / Italy) - Zero rate - Victims of earthquake;

Cazul C - 60/90 (Polysar) - Economic activities - Holding company;

Cazul C - 159/89 - Commission of the European Communities v Hellenic Republic;

Cazul C - 120/88 – Commission / Italy;

Cazul C - 119/89 - Commission of the European Communities v Kingdom of Spain;

Cazul C - 343/89 (Witzemann) - Importation of counterfeit currency;

Cazul C - 251/88 - Commission of the European Communities v Federal Republic of Germany;

Cazul C - 203/87 (Commission / Italy) - Zero rate;

Cazul C - 289/86 (Happy Family) - Supply of narcotic drugs and drugs derived from hemp;

Cazul C-269/86 (Mol) Supply of drugs and amphetamines Cazul C - 102/86 (Apple and Pear) - Economic activities – Consideration;

Cazul C - 299/86 (Rainer Drexll);

Cazul C - 235/85 (Commission / Netherlands) - Public notaries and bailiffs;

Cazul C - 39/85 (Bergères - Becque);
























Cazul C - 283/84 (Trans Tirreno) - National transport via third territory;

Cazul C - 47/84 (Schul 2) - Taxable amount - Imports from another Member State;

Cazul C - 294/82 (Einberger 2) - Illegal activities - Importation of drugs;

Cazul C - 15/81 (Schul 1) - Import from another Member State;

Cazul C - 154/80 (Aardappelenbewaarplaats) – Consideration;

Cazul C - 520/10 - Lebara Ltd impotriva

Commissioners for Her Majesty‟s Revenue and Customs;

268 (1)

126 (1)

2 (1), 6 (1)

2 (1) (a),(b),(c),3, 9 (1),

11, 13, 56, 73, 167, 168, 168a,178, 193,

196

Cazul C - 40/09 (Astra Zeneca UK) - Prestari de servicii cu plata – Punerea la dispozitia angajatilor de tichete valorice in schimbul renuntarii de catre acestia din urma la o parte din remuneratie;

Cazul C - 437/06 (Securenta) - Deductions – Taxable and non-taxable activities;

Cazul C - 277/05 (Sociètè thermale d ‟ Eugènie) - Non - repaid deposits relating to cancelled transactions;

Cazul C - 442/01 (KapHag- Renditefonds) - Contribution in cash to partnership;

Cazul C - 498/99 (Town and Country Factors Ltd.) - Competition – Debts binding in honour only;

Cazul C - 287/00 (Commission / Germany) - Exemption – Research by universities;

Cazul C - 108/99 (Cantor Fitzgerald) - Inducement paid by tenant to future tenant;

Cazul C - 409/98 (Mirror Group) - Inducement paid by landlord to future tenant;

Cazul C - 404/99 (Commission / France) - Taxable amount - Service charge;

Cazul C - 240/99 (Skandia) - Exemption - Business activities of insurance company;

Cazul C - 48/97 (Kuweit Petroleum) - Taxable amount - Price discounts -






















http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi%21celexplus%21prod%21CELEXnumdoc&lg=ro&numdoc=61997J0048

Goods in exchange of vouchers;

Cazul C - 349/96 (Card Protection Plan) - Exemption – Insurance;

Cazul C - 172/96 (First National Bank of Chicago) - Services - Foreign exchange transactions;


Cazul C - 291/92 (Armbrecht) - Private assets - Business assets;

Cazul C - 16/93 (Tolsma) - Services free of charge - Organ player;

Cazul C - 35/90 (Commission / Spain) -

Exemption - Professional services;

Cazul C - 102/86 (Apple and Pear) - Economic activities – Consideration;

Cazul C - 73/85 - Hans-Dieter and Ute Kerrutt v Finanzamt Mönchengladbach;

Cazul C - 93/10 - Finanzamt Essen - NordOst - GFKL Financial Services AG; Cazul C - 520/10 - Lebara Ltd impotriva Commissioners for Her Majesty‟s Revenue and Customs;

Cazul C - 653/11 - Her Majestyʼs Commissioners of Revenue and Customs impotriva Paul Newey, actionand sub numele comercial Ocean Finance; Cazul C-7/13 - Skandia America Corp. (USA), filial Sverige impotriva Skatteverket Cauza C-264/14 – Skatteverket impotriva David Hedqvist, Cazul C-182/17 - Nagyszénás Településszolgáltatási Nonprofit Kft. Impotriva Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága, Cauza C-421/17 - Szef Krajowej Administracji Skarbowej impotriva Polfarmex Spółka Akcyjna w Kutnie,Cauza C-665/16 - Minister Finansów impotriva Gmina Wrocław,

Cauza C-544/16 - Marcandi Ltd, actionand sub denumirea comerciala Madbid, impotriva Commissioners for Her Majesty’s

Revenue & Customs, Cauza C-502/17 - C&D Foods Acquisition ApS impotriva Skatteministeriet,

Cauza C-295/17 - MEO – Serviços de

Comunicações e Multimédia SA impotriva

Autoridade Tributária e Aduaneira,

Cauza C-414/17 - Arex impotriva Odvolací

Cauza C-410/17 - A Oy impotriva Veronsaajien


































126 (2)

2 (2)

2 (1) (d),

143 (1),

156 pct. 1 (c)

Cazul C - 335/05 - Rizeni Letoveho Provozu - Refund of VAT – Reciprocity;

Cazul C - 414/97 (Commission / Spain) - Exemption - Import and ICA of military goods;

Cazul C - 39/85 - Bergères – Becque;

Cazul C - 294/82 (Einberger 2) - Illegal activities - Importation of drugs;

Cazul C - 15/81 (Schul 1) Import from another Member State

Cazul C - 165/11 - Daňové riaditeľstvo Slovenskej republiky impotriva Profitub spol. s r.o.;

268 (2) 2 (1) d), 30 Cauza C-154/2016 - Latvijas Dzelzceļš” VAS impotriva Valsts ieņēmumu dienests, Cauza C-26/18 - Federal Express Corporation Deutsche Niederlassung impotriva Hauptzollamt Frankfurt am Main,

126 (3) (a)

28a (1) (a)

2 (1), 3 (3)












126 (3) (b)

28a (1) (b)

28a (2)

2 (1) (b) (ii)

2 (2)

126 (3) (c)

28a (1) (c)

2 (1) (b) (iii)

126 (4)

28a (1) (a) (2)

28a (1) (b)

3(1)

2 (1) (b) (ii)

126 (6)

28a (1) (a) (3)

3 (3)

126 (8) (a)

28a (1) (a)

2 (1), 3 (3)

268(8)b)

126 (8) (b)

28c (E) (3)

42,131,141, 143 (d), 265, 262, 263

Cazul C - 217/94 (Eismann Alto Adige Srl) -

Administrative obligations Accompanying

documents;

Cauza C-580/16 - Firma Hans Bühler KG impotriva Finanzamt Graz-Stadt,

Cauza C-580/16 - Firma Hans Bühler KG impotriva Finanzamt Graz-Stadt,

126 (8) (c)

26a (D)

4, 35, 139, 313, 333

Cazul C - 320/02 (Förvaltnings AB Stenhlmen) - Second - hand goods - Live animals;

127

4

9, 10, 11,

13,

213, 214,

273

Cazul C - 246/08 (Commission v Finland) - Notiunea de activitate economica – Birouri publice de asistenta juridica – Servicii de asistenta juridica furnizate in cadrul unei proceduri judiciare in schimbul unei contributii partiale platite de beneficiar – Legatura directa intre serviciul furnizat si contravaloarea primita;

Cazul C - 267/08 (SPÖ Landesorganisation Kärnten) – Notiunea de activitate economica –Activitati de publicitate in beneficiul organizatiilor locale ale unui partid;

Cazul C - 369/04 (Hutchinson, MM02, Orange,T-Mobile, Vodafone) - Activities as 'public authority' - UMTS frequencies;

Cazul C - 284/04 (T-Mobile Austria) - Activities as 'public authority' – UMTS frequencies;

Cazul C - 430/04 (Feuerbestattungsverein Halle) - Activities as public authority – Distortion of competition;

Cazul C - 223/03 (University of Huddersfield) - Immovable property – Option for taxation – Economic activities without economic objective;


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Commissioners of Customs&Excise Cazul C - 484/03 (Optigen Ltd a.o.) - Economic activities – Proportionality – Legal certainty;

Cazul C - 355/03 (Fulcrum Electronics) - Deduction – Carousel fraud;

Cazul C - 354/03 (Optigen) - Deduction – Carousel fraud;

Cazul C - 8/03 (BBL) - Investment companies - Place of supply;

Cazul C - 77/01 (Desenvolvimento Mineiro SA) - Economic activities - Holding company – Loans;

Cazul C - 338/98 (Commission / Netherlands) - Deduction - Business use of employee's private car;

Cazul C - 102/00 (Welthgrove) - Economic activities Holding company;

Cazul C - 142/99 (Floridienne) - Deduction Holding company - Dividend and interest;

Cazul C - 276/97 (Commission / France) - Activities as 'public authority' – Toll;

Cazul C - 260/98 (Commission / Greece) - Activities as public authority – Toll;

Cazul C - 408/97 (Commission / Netherlands) - Activities as 'public authority' – Toll;

Cazul C - 359/97 (Commission / UK) - Activities as 'public authority' – Toll;

Cazul C - 396/98 (Schlossstrase) - Deduction - Changed legislation;

Cazul C - 400/98 (Breitsohl) - Deduction - Planned economic activities;

Cazul C - 110/98 (Galbfrisca) - Economic activities - Conditional deduction;

Cazul C - 23/98 (Heerma) - Economic activities - Supply by partner to partnership;

Cazul C - 85/97 (Sociètè Financiere) - Time of chargeability - Free transport of employees;

Cazul C - 247/95 (Marktgemeinde) - Activities as 'public authority' – Exemption;

Cazul C - 230/94 (Renate Enkler) -























Economic activities - Camper - Private use;

Cazul C - 306/94 (Régie Dauphinoise) - Deduction - Interest on treasury placements;

Cazul C - 155/94 (Wellcome Trust) - Economic activities - Purchase/sale of shares;

Cazul C - 468/93 (Gemeente Emmen) - Building land;

Cazul C - 97/90 (Lennartz) - Deduction

– Adjustment – Business purposes;

Cazul C - 333/91 (Satam) - Deduction - Share dividends;


Cazul C - 186/89 (Van Tiem) - Economic activities - Building right ('opstal');

Cazul C - 173/88 (Henriksen) - Exemption - Premises and sites for parking vehicles;

Cazul C - 89/81 - Hong Kong Trade Development Council - Services free of charge;

Cazul C - 181/78 (Ketelhandel P. van Paassen Denkavit Dienstbetoon) - Taxable person;

Cazul C - 324/11 - Gábor Tóth impotriva Nemzeti Adó- és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága;

Cazul C - 527/11 - Valsts ieņēmumu dienests impotriva Ablessio SIA;

269 (1)

127 (1)

4 (1)

1 (2), 2 (1) c),9 (1),10 11,12 (1) a), 13 (1),14

(1),28 56,132 (1) g),135, (f),167, 168,168a),

178 a), (d); 179, 193, 196, 199, 205,206,

213, 214(1),250, 252, 273, 282, 283, 288,

291, 292

Cazul C - 247/95 (Marktgemeinde Welden) - Activities as 'public authority' – Exemption;


Cazul C - 155/94 (Wellcome Trust) - Economic activities – Purchase / sale of shares;

Cazul C - 110/94 (Intercommunale voor Zeewaterontzilting INZO) - Economic activities;

Cazul C - 202/90 (Ayuntamiento de Sevilla) - Activities as 'public authority' – Tax collectors;



















Cazul C - 268/83 (Rompelman) - Start of economic activities;

Cazul C - 527/11 - Valsts ieņēmumu dienests impotriva Ablessio SIA;

Cauza C - 85/11 - Comisia Europeana impotriva Irlandei; Cazul C-7/13 - Skandia America Corp. (USA), filial Sverige impotriva Skatteverket


Commissioners of Customs & Excise Cauza C-499/13 - Marian Macikowski impotriva Dyrektor Izby Skarbowej w Gdańsku, Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj, Cauza C-276/14 - Gmina Wrocław impotriva Minister Finansów Cauza C-277/14 - PPUH Stehcemp impotriva Dyrektor Izby Skarbowej w Łodzi, Cauza C-174/14 - Saudaçor impotriva Fazenda Pública, Cauza C-520/14 - Gemeente Borsele impotriva Staatssecretaris van Financiën Cauza C-263/15- Lajvér Csapadékvìzrendezési Nonprofit Kft. Impotriva Nemzeti Adó- és Vámhivatal

Dél‑dunántúli Regionális Adó

Főigazgatósága Cauza C-543/14 - Ordre des avocats du barreau d‟Arlon impotriva Conseil des ministres Cauza C-340/15 - Christine Nigl si altii impotriva Finanzamt Waldviertel,Cauza C-274/15 - Comisia European impotriva Marelui Ducat al Luxemburgului Cauza C-320/17 - Marle Participations SARL impotriva Ministre de l’Économie et des Finances

Cauza C-502/17 - C&D Foods Acquisition ApS impotriva Skatteministeriet, Cauza C-265/18 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva Akvilė Jarmuškienė, Cauza C-420/18 – IO impotriva Inspecteur van de rijksbelastingdienst, Cauza C-424/19 - Cabinet avocat - TVA - persoana impozabila-profesie libera Cauza C-655/19 - LN - TVA - persoana impozabila - vanzare IMOBIL atribuit prin procedura de executare silita a garantiei unui IMPRUMUT Cauza C-604/19-Gmina - TVA - conversia dreptului de uzufruct perpetuu asupra unui IMOBIL in drept de PROPRIETATE






























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269 (2)

127 (2)

4 (2)

1 (2), 2 (1) c), 9, 9 (1),10

12 (1) a), 13 (1), 132 (1) g),135 (1), 167,

168 a), 179, 214 (1) a), 273, 282, 288, 291, 292

Cazul C - 77/01 (Empresa de Desenvolvimento) - Economic activities Holding company – Loans;

Cazul C - 16/00 (Cibo Participations) - Deduction - Holding company;

Cazul C - 80/95 (Harnas & Helm) - Economic activities - Holding of bonds;


Cazul C - 230/94 (Renate Enkler) - Economic activities - Camper - Private use;










Cazul C - 110/94 (Intercommunale voor Zeewaterontzilting INZO) - Economic activities;


Cauza C – 29/08- Skatteverket impotriva AB SKF

Cazul C - 180/10 - Słaby Kuć si Jeziorska – Kuć;

Cazul C - 93/10 - Finanzamt Essen-NordOst - GFKL Financial Services AG;

Cazul C - 263/11 - Ainārs Rēdlihs impotriva Valsts ieņēmumu dienests;

Cazul C - 219/12 - Finanzamt Freistadt Rohrbach Urfahr impotriva Unabhängiger Finanzsenat Außenstelle Linz;

Cauza C-255/02- Halifax plc impotriva Commissioners of Customs & Excise Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj, Cauza C-174/14 - Saudaçor impotriva Fazenda Pública, Cauza C-520/14 - Gemeente Borsele impotriva Staatssecretaris van Financiën Cauza C-263/15 -Lajvér Csapadékvìzrendezési Nonprofit Kft. Impotriva Nemzeti Adó- és Vámhivatal

Dél‑dunántúli Regionális Adó

Főigazgatósága Cauza C-543/14 - Ordre des avocats du barreau d‟Arlon impotriva Conseil des ministres Cauza C-320/17 - Marle Participations SARL impotriva Ministre de l’Économie et des Finances

Cauza C-265/18 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva Akvilė Jarmuškienė, Cauza C-420/18 – IO impotriva Inspecteur van de rijksbelastingdienst, Cauza C-424/19 - Cabinet avocat - TVA - persoana impozabila-profesie libera Cauza C-655/19 - LN - TVA - persoana impozabila - vanzare IMOBIL atribuit prin procedura de executare silita a garantiei unui IMPRUMUT Cauza C-182/20: BE Suceava - TVA - activitate economica - drept deducere pentru operatiuni anterioare intrarii in faliment
































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127 (21)

9 (1), 12 (1) a),73,78(a), 135 (1),

167, 168 a), 179, 214 (1) a), 273

Cauza C- 249/12 - Corina-Hrisi Tulica impotriva Agentiei Nationale de Administrare Fiscala – Directia Generala de Solutionare a Contestatiilor Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj, Cauza C-331/14 - Petar Kezić s.p. Trgovina Prizma impotriva Republika Slovenija

269 (3)

127 (3)

4 (4)

10, 11, 282, 288, 291, 292

Cazul C - 162/07 - Ampliscientifica si Amplifin;

Cazul C - 355/06 (van der Steen) – Director / sole shareholder;

Cazul C - 230/94 (Renate Enkler) - Economic activities - Camper - Private







use; Cazul C - 202/90 (Ayuntamiento de Sevilla) - Activities as 'public authority' – Tax collectors; Cauza C-664/16 - Lucretiu Hadrian Vadan impotriva ANAF Cauza C-265/18 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva Akvilė Jarmuškienė, Cauza C-655/19 - LN - TVA - persoana impozabila - vanzare IMOBIL atribuit prin procedura de executare silita a garantiei unui IMPRUMUT


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269 (4)

127 (4)

4 (5) (1)

9 (1), 10, 13 (1), 296 pct. 1, pct. 2, pct. 3

Cazul C - 102/08 (SALIX Grundstücks- Vermietungsgesellschaft) – Posibilitatea statelor membre de a considera activitatile organismelor de drept public scutite in temeiul articolelor 13 si 28 din Directiva a 6-a, drept activitati ale autoritatii publice– Dreptul de deducere – Denaturari semnificative ale concurentei;

Cazul C - 554/07 (Commission v Ireland) - Activitati economice in care se angajeaza statul, autoritaţile locale şi alte organisme de drept public;

Cazul C - 288/07 - Isle of Wight Council si altii;

Cazul C - 456/07 – Mihal;

Cazul C - 442/05 - Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien - Supply of water – Household connection;


Cazul C - 276/98 (Commission/Portugal) - Reduced rate - Alternative energy, agricultural tools [...];

Cazul C - 446/98 - Camara Municipal do Porto - Activities as 'public authority' - Letting of parking space;

Cazul C - 247/95 (Marktgemeinde Welden) - Activities as 'public authority' Exemption;


Cazul C - 4/89 (Comune di Carpaneto Piacentino) - Activities as 'public authority';


Cazul C - 235/85 (Commission – Netherlands) Public notaries and bailiffs; Cauza C-276/14 - Gmina Wrocław impotriva Minister Finansów Cauza C-174/14 - Saudaçor impotriva
















Fazenda Pública, Cauza C-340/15 - Christine Nigl si altii impotriva Finanzamt Waldviertel, Cauza C-420/18 – IO impotriva Inspecteur van de rijksbelastingdienst,

269 (5)

127 (5)

4 (5) (2)

9 (1), 13 (1)

Cazul C - 288/07 - Isle of Wight Council si altii;

Cazul C - 456/07 – Mihal;

Cazul C - 442/05 (Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau- Westelbien) - Supply of water – Household connection;

Cazul C-430/04 (Feuerbestattungsverein Halle) - Activities as public authority – Distortion of competition;

Cazul C - 276/98 (Commission / Portugal) - Reduced rate Alternative energy, agricultural tools [...];

Cazul C - 446/98 (Camara Municipal do Porto) - Activities as 'public authority' - Letting of parking space;





Cazul C - 235/85 (Commission – Netherlands) Public notaries and bailiffs; Cauza C-276/14 - Gmina Wrocław impotriva Minister Finansów Cauza C-520/14 - Gemeente Borsele impotriva Staatssecretaris van Financiën Cauza C-604/19-Gmina - TVA - conversia dreptului de uzufruct perpetuu asupra unui IMOBIL in drept de PROPRIETATE






















127 (6)

4 (5) (3) Anexa D

9 (1), 13 (1) Anexa 1


Cazul C - 276/98 (Commission / Portugal) - Reduced rate - Alternative energy, agricultural tools [...];










Cazul C - 235/85 (Commission – Netherlands) - Public notaries and bailiffs; Cauza C-174/14 - Saudaçor impotriva Fazenda Pública,

127 (7)

127 (8)

28a (4) (1)

2 (1), 9, 11, 56 (1), 193, 196

Cauza C - 85/11 - Comisia Europeana impotriva Irlandei;

Cauza C - 95/11 - Comisia Europeana impotriva Regatului Danemarcei;

Cauza C - 86/11 - Comisia Europeana impotriva Regatului Unit al Marii Britanii si Irlandei de Nord;

C-162/07- Amplifin SpA impotriva Ministero dell‟Economia e delle Finanze,

Cauza C - 74/11 - Comisia Europeana impotriva Republicii Finlanda;

Cauza C - 65/11 - Comisia Europeana impotriva Regatului Tarilor de Jos;

Cauza C - 480/10 - Comisia Europeana impotriva Regatului Suediei;

Cauza C - 109/11 - Comisia Europeana impotriva Republicii Cehe; Cazul C-7/13 - Skandia America Corp. (USA), filial Sverige impotriva Skatteverket

269 (9)

127 (9)

4 (4) (2)

11


Cazul C - 202/90 (Ayuntamiento de Sevilla) - Activities as 'public authority' – Tax collectors; Cauza C-812/19 - Danske Bank - TVA - grup fiscal unic - sediu principal vs sucursala

127 (10)

270

128

5 (3) c

28a

14, 15, 16,

18,19

Cazul C - 285/09 (R.) - Frauda in domeniul TVA - Dreptul unui stat membru de a refuza aplicarea scutirii de TVA pentru livrari intracomunitare de bunuri
























2, 3, 9, 17,

20,

21, 22, 23,

24, 167, 172,

199

(pct. 3, lit. a)

care auavut loc in mod real, dar in contextul carora furnizorul a ascuns identitatea adevaratului cumparator pentru a permite acestuia din urma sa se sustraga de la plata taxei pe valoarea adaugata;

Cazul C - 581/08 (EMI Group) - Interpretarea notiunilor de mostre si cadouri de mica valoare –Distribuirea cu titlu gratuit a unor copii dupa inregistrari muzicale in scopuri publicitare;

Cazul C - 88/09 (Graphic Procédé) - Criterii in functie de care reproducerea de documente poate fi considerata livrare de bunuri sau prestare de servicii;

Cazul C - 338/98 (Commission – Netherlands) - Deduction S Business use of employee's private car;

Cazul C - 326/99 (Goed Wonen) - Rights in rem: supply of goods – Letting;

Cazul C - 231/94 (Faaborg-Gelting Linien) - Fixed establishment - Restaurant transactions;

Cazul C - 186/89 (van Tiem) - Economic activities - Building right ('opstal');

Cazul C - 139/84 (Van Dijk's Boekhuis) - Production of goods;

Cazul C - 395/11 - BLV Wohn und Gewerbebau GmbH impotriva Finanzamt Lüdenscheid; Cauza C-734/19 - ITH - Deducere TVA- IMOBIL - CLADIRE - proiect abandonat;

270(1)

128 (1)

5 (1)

2 (1) a), 14 (1),15 (1), 24 (1), 78 b),90, 135

(pct. 1 lit. l),

185 (1),

226 (pct. 6),

242

Cazul C - 185/01 (Auto Lease Holland BV) - Supply of fuel – Recipient;


Cazul C - 291/92 (Dieter Armbrecht) - Private assets - Business assets;

Cazul C - 186/89 (van Tiem) - Economic activities - Building right ('opstal');

Cazul C - 320/88 (Safe) - Supply of goods;

Cazul C - 78/12 - Evita-K” EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

Cazul C-494/12 - ''Dixons Retail plc impotriva Commissioners for Her Majestyʼs Revenue and Customs''











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Commissioners of Customs & Excise Cauza C-42/14 - Minister Finansów impotriva Wojskowa Agencja Mieszkaniowa w Warszawie Cauzul C-209/14 - État belge impotriva Nathalie De Fruytier Cauza C-421/17 - Szef Krajowej Administracji Skarbowej impotriva Polfarmex Spółka Akcyjna w Kutnie, Cauza C-665/16 - Minister Finansów impotriva Gmina Wrocław, Cauza C-410/17 - A Oy impotriva Veronsaajien Cauza C-604/19-Gmina - TVA - conversia dreptului de uzufruct perpetuu asupra unui IMOBIL in drept de PROPRIETATE

128 (2)

5 (4) (c)

14 (2) (c)

270 (3) a)

128 (3)

5.(4) (a)

5 (4) (b)

9, 14 (2) (a),14 (2) (b),24, 90, 193, 199, 205,206, 250, 252

Cauza C-499/13 - Marian Macikowski impotriva Dyrektor Izby Skarbowej w Gdańsku,

Cauzul C-209/14 - État belge impotriva Nathalie De Fruytier

Cauza C-164/16 - Commissioners for Her Majesty’s Revenue & Customs impotriva Mercedes Benz Financial Services UK Ltd,


















128 (4) (b) (c) (d)

5 (6)

5 (7) (b)

16

18 (a) (b), (c)

74

80

185 (2)

195

Cazul C - 233/05 (Dressuurstal Jespers) - Production of goods – Training of horses;


Cazul C - 322/99 - Hans-Georg Fischer Klaus Brandenstein - Withdrawal from business – Components;

Cazul C - 415/98 (Laszlo Bakcsi) - Capital good for business and private purposes – Sale;

Cazul C - 48/97 (Kuwait Petroleum) - Taxable amount - Price discounts - Goods in exchange of vouchers;

Cazul C - 20/91 (P. de Jong) - House on private land – Private use of house;

Cazul C - 550/11 - PIGI – Pavleta Dimova ET impotriva Direktor na Direktsi„Obzhalvane I upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

Cazul C - 142/12 - Hristomir Marinov impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite;

C-438/13 - SC BCR Leasing IFN SA impotriva Agentiei Nationale de Administrare Fiscala Cauza C-92/13 "Gemeente‟s-Hertogenbosch impotriva Staatssecretaris van Financiën" Cauza C-665/16 - Minister Finansów impotriva Gmina Wrocław,

270 (5)

128 (5) 18, 168 a) Cauza C-552/16 - „Wind Inovation 1” EOOD

impotriva Direktor na Direktsia „Obzhalvane i danachno‑osiguritelna praktika”

128 (6)

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270 (7)

128 (7)

5 (8)

19, 135

Cazul C - 137/02 (Faxworld) - Deduction - Transfer of totality of assets;

Cazul C - 497/01 (Zita Modes) - Totality of assets;

Cazul C - 408/98 (Abbey National) - Deduction -Transfer of totality of goods;

Cazul C - 444/10 (Schriever) - Notiunea «transfer al tuturor activelor sau al unei parti a acestora»; Cazul C - 651/11 - Staatssecretaris van Financiën impotrivaX BV; Cauza C-17/18 - Virgil Mailat, Apcom Select SA,

128 (8) (a)

185 (2)

195

Cazul C - 550/11 - PIGI – Pavleta Dimova impotriva Direktor na Direktsi„Obzhalvane I upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

128 (8) (b)

28 (8) (c)

128 (8) (d)

128 (8) (e)

5 (6)

16


Cazul C - 322/99 (Hans-Georg Fischer Klaus Brandenstein) - Withdrawal from business – Components;

Cazul C - 415/98 (Laszlo Bakcsi) - Capital good for business and private purposes - Sale;


Cazul C - 20/91 (P. de Jong) - House on private land – Private use of house;

Cazul C-581/08 - EMI Group Ltd impotriva The Commissioners for Her Majesty‟s Revenue and Customs

128 (8) (f)

128 (9)








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270 (10)

128 (10)

28a (5)

17 (2), (3); 21; 170

Cazul C - 101/00 (Antti Siilin, Tulliasiamies) - Charge characterized as turnover tax;

Cazul C - 414/97 (Commission – Spain) - Exemption - Import and ICA of military goods;

Cazul C - 408/95 ( Eurotunnel) - Tax - free sales; Cauza C-242/19 - CHEP - TVA-transfer-nontransfer-rambursare intr.un stat UE de catre o persoana impozabila din alt stat UE

270 (11) 17 (2), (3); 21; 170 Cauza C-242/19 - CHEP - TVA-transfer-nontransfer-rambursare intr.un stat UE de catre o persoana impozabila din alt stat UE

270 (12) 128 (12) 17 (pct. 2) f); 17 (2),

(3); 21; 170 Cauza C-606/607/12 - Dresser-Rand SA impotriva Agenzia delle Entrate, Direzione Provinciale, Ufficio Controlli di Genova; Cauza C-242/19 - CHEP - TVA-transfer-nontransfer-rambursare intr.un stat UE de catre o persoana impozabila din alt stat UE

270 (13) 17 (2), (3); 21; 170 Cauza C-242/19 - CHEP - TVA-transfer-

nontransfer-rambursare intr.un stat UE de catre o persoana impozabila din alt stat UE

















129

6, 11, 27

14 (pct. 3),

24,

25, 26, 27,

28,

29,

199 (pct. 3 lit. a)

Cazul C - 88/09 (Graphic Procédé) - Criterii in functie de care reproducerea de documente poate fi considerata livrare de bunuri sau prestare de servicii;

Cazul C - 128/05 (Commission – Austria) - Passenger transport – Flat-rate taxation;

Cazul C - 72/05 (Wollny) - Taxable amount – Full cost for privately used dwelling;

Cazul C - 223/03 (University of Huddersfield) - Immovable property – Option for taxation – Economic activities without economic objective;

Cauza C-255/02- Halifax plc impotriva Commissioners of Customs & Excise Cazul C - 41/04 (Levob Verzekeringen, OV Bank) - Goods or services – Customized software;

Cazul C - 412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price;

Cazul C - 17/01 (Walter Sudholz) - Special measure;

Cazul C - 150/99 (Stockholm Lindöpark) - Exemption - Letting of immovable property – Golf;

Cazul C - 276/97 (Commission – France) - Activities as 'public authority' – Toll;

Cazul C - 260/98 (Commission – Greece) - Activities as public authority – Toll;

Cazul C - 358/97 (Commission – Ireland) - Activities as 'public authority' – Toll;

Cazul C - 408/97 (Commission – Netherlands) - Activities as 'public authority' – Toll;














Cazul C - 359/97 (Commission – United Kingdom) Activities as 'public authority' – Toll;

Cazul C - 172/96 (The First National Bank of Chicago) - Services - Foreign exchange transactions;

Cazul C - 173/88 (Morten Henriksen) - Exemption - Premises and sites for parking vehicles;

Cazul C - 122/87 (Commission – Italy) - Exemption – Veterinarians;

Cazul C - 102/86 (Apple and Pear Development Council) Economic activities – Consideration;

Cazul C - 126/78 (Nederlandse Spoorwegen) - Taxable amount - Cash- on-delivery ('Rembours');

Cazul C - 285/10 - Campsa Estaciones de Servicio;

Cazul C - 395/11 - BLV Wohn - und Gewerbebau GmbH impotriva Finanzamt Lüdenscheid;

271 (1)

129 (1)

6 (1)

2 (1) c), 9 (pct. 1), 14 (pct. 1),

15 (1), 24, 24 pct. 1, 25,25 (a), 28, 62 pct.

2, 63, 64, 167, pct. 178 (b),90, 135 (pct. 1 lit. b), 167,

168, 178

Cazul C - 277/05 - Société thermale d'Eugénie-Les-Bains - Non-repaid deposits relating to cancelled transactions;

Cazul C - 498/99 (Town & County Factors) - Competition – Debts binding in honour only;

Cazul C - 322/99 (Hans-Georg Fischer Klaus Brandenstein) - Withdrawal from business –Components;

Cazul C - 384/95 (Landboden- Agrardienste) - Services – Non - harvesting;


Cazul C - 215/94 (Jürgen Mohr) - Services - Discontinuing milk production;


Commissioners of Customs & Excise Cauza C-42/14 - Minister Finansów impotriva Wojskowa Agencja Mieszkaniowa w Warszawie


Cazul C-463/14 - Asparuhovo Lake Investment Company OOD impotriva




















Direktor na Direktsia „Obzhalvane i

danachno-osiguritelna praktika” Varna

Cauza C-410/17 - A Oy impotriva Veronsaajien Cauza C-501/19 - UCMR – ADA - TVA - organism gestiune colectiva DREPTURI AUTOR de opere MUZICALE - emite facturi catre cu TVA catre consumator final si PRIMESTE facturi cu TVA de la titulari de drepturi de autor Cauza C-288/19 -TVA - masina pusa la dispozitia salariatului - inchiriere mijloc transport vs avantaj salarial

Cauza C-264/14 – Skatteverket impotriva David Hedqvist,

271 (1) c) 2 (1) c) Cauza C-43/19 - VODAFONE PORTUGAL - TVA - despagubire Reziliere Anticipata a unui contract cu perioada minima predeterminata in schimbul acordarii clientului de conditii avantajoase (gratuitati etc)

129 (2)

6 (4)

13 sec. B) (f)

14, 24, 28,90

135 pct. 1 (i)

Cazul C - 224/11 - BGŻ Leasing sp. z o.o. impotriva Dyrektor Izby Skarbowej w Warszawie;

Cauza C - 464/10 - État belge impotriva Pierre Henfling, Raphaël Davin si Koenraad Tanghe;

Cauzul C-209/14 - État belge impotriva Nathalie De Fruytier Cauza C-274/15 - Comisia European impotriva Marelui Ducat al Luxemburgului

129 (3)

Cazul C - 504/10 - Tanoarch;

271 (3) a)

129 (3) (a) 14 (2)b), 90 pct. 1, pct.

2

Cauza C-589/12 "Commissioners for Her Majesty‟s Revenue and Customs impotriva GMAC UK plc"

Cauza C-164/16 - Commissioners for Her Majesty’s Revenue & Customs impotriva Mercedes Benz Financial Services UK Ltd, Cauza C-404/16 - Lombard Ingatlan Lízing Zrt. Impotriva Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság,

271 (3) b) 2 (1), c), 25 a), 28 Cauza C-51/18 - Comisia Europeana impotriva Republicii Austria Cauza C-501/19 - UCMR – ADA - TVA - organism gestiune colectiva DREPTURI AUTOR de opere MUZICALE - emite facturi catre cu TVA catre consumator final si PRIMESTE facturi cu TVA de la titulari de drepturi de autor

271 (3) e) 2 (1), c), 25 a), 28 Cauza C-501/19 - UCMR – ADA - TVA - organism gestiune colectiva DREPTURI AUTOR de opere MUZICALE - emite facturi catre cu TVA catre consumator final si PRIMESTE facturi cu TVA de la titulari de drepturi de autor

271 (4) a) 2 (1 )c); 56 (2) Cauza C-288/19 -TVA - masina pusa la dispozitia salariatului - inchiriere mijloc transport vs avantaj salarial
























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271 (4) b)

129 (4) (a) (b)

6 (2)

2 (1) a), b);

26 (1); 73;

75;

80 (1), 168, 176

Cazul C - 371/07 (Danfoss A/S si AstraZeneca A/S) - Prestari de servicii cu titlu gratuit efectuate de persoana impozabila in alte scopuri decat pentru desfasurarea activitatii economice – Exercitarea dreptului de deducere;


Cazul C - 269/00 (Wolfgang Seeling) - Deduction - Business premises – Private dwelling;



Cazul C - 230/94 - Renate Enkler - Economic activities - Camper - Private use;

Cazul C - 193/91 (Gerhard Mohsche) - Private use of business assets;

Cazul C - 50/88 (Heinz Kühne) - Deduction - Private use;

Cazul C - 436/10 - État belge impotriva BLM SA;

Cazul C - 334/10 - X,impotriva Staatssecretaris van Financiën;

Cazul C - 283/12 - Serebryannay vek EOOD impotriva Direktor na Direktsia













„Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite; Cauza C-132/16 - Direktor na Direktsia

„Obzhalvane i danachno‑osiguritelna praktika” – Sofia impotriva „Iberdrola Inmobiliaria Real Estate Investments” EOOD,

129 (5)

129 (6)

129 (7)

6 (5)

29


272

130 12, 4, 24, 26 (1), 63,

65,

73, 75, 80,

99

Cazul C - 549/11 - Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite impotriva Orfey Balgaria EOOD;

Cauza C - 153/12 - Sani treyd EOOD impotriva Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite;

Cauza C - 283/12 - Serebryannay vek EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto”– Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite; Cauza C-421/17 - Szef Krajowej Administracji Skarbowej impotriva Polfarmex Spółka Akcyjna w Kutnie, Cauza C-410/17 - A Oy impotriva Veronsaajien

1301

28a (3) (1)

20 (1)



Cazul C - 408/95 (Eurotunnel ) – Tax - free sales;

1301 (1)

1301 (2)

28a (6) (1)

21



Cazul C - 408/95 (Eurotunnel) – Tax - free sales;






















1301 (2) (a)

1301 (2) (b)

28a (6) (2)

22

Cazul C - 101/00(Antti Siilin,


Tulliasiamies) - Charge characterized as turnover tax;



1301 (3)

28a (7)

23




1301 (4)

28a (3) (2)

20 (2)




1301 (5)

131

7

30, 60, 61 Cazul C - 101/00 (Antti Siilin, Tulliasiamies) - Charge characterized as turnover tax; Cazul C - 371/99 (Liberexim) - Importation - Non-discharge of documents; Cazul C - 181/97 (van der Kooy) - Importation from Antilles;

Cauza C-480/12- Minister van Financiën impotriva X BV













132

8

28b

28e

31, 32, 36,

37,

38, 39

33, 34, 40,

41,

42, 44, 47,

48,

49, 50, 51,

53,

55

76, 83, 84,

93, 94

Cazul C - 430/09 (Euro Tyre Holding) - Stabilirea locului impozitarii in cazul livrarii succesive ale acelorasi bunuri care presupune un singur transport intracomunitar;

Cazul C - 395/02 (Transport Services) - Assessment of VAT – Correction of zero rate;

Cazul C - 245/04 (EMAG Handel) - Chain transactions – Place of supply;

Cazul C - 58/04 (Antje Köhler) - Part of Community passenger transport;


Cazul C - 185/01 (Auto Lease Holland BV) - Supply of fuel – Recipient;


Cazul C - 330/87 (SA d'Etude et de Gestion Immob. (EGI)) - Deduction - Invoicing requirements;

Cazul C - 123/87 (Léa Jorion) - Deduction - Invoicing requirements;

132 (1) (a), (b) 32, 36, 38, 39, 171 (1), 195

Cazul C- 323/12 - E.ON Global Commodities SE, fosta E.On Energy Trading SE, impotriva ANA F – Directia Generala de Solutionare a Contestatiilor

Cauza C-446/13 - Fonderie 2A impotriva Ministre de l‟Économie et des Finances

132 (2) (g) pct. 7

9 (2) (e) - 5

56 (1) e)

Cauza C – 242/08 - Hotararea Curtii din 22 octombrie 2009 (SWISS Re) - ref. la cesiunea unui portofoliu de contracte de reasigurare de viata;

1321

28b

33, 34, 40,

41, 42, 44,

47, 48, 49,

50, 51, 53,

55



1321 (1)

28b (A) (1)

40

1321 (2)

28b (A) (2)

28b (B) (3)

41, 42

34



















1321 (3)

28b (A) (2) (2)

28e (1) (1)

41

83

1321 (4)

28b (A) (2)

41, 42

1321 (5)

28b (A) (2) (3)

42

273 (1)

2, 3, 20 Cauza C-414/17 - Arex impotriva Odvolací

Cauza C-401/18 - Herst s.r.o. impotriva Odvolací finanční ředitelství

274 1322

2 (1) d), 7, 30

30, 60, 61 Cauza C-226/14 - Eurogate Distribution GmbH impotriva Hauptzollamt Hamburg‑Stadt

Cauza C-154/2016 - Latvijas Dzelzceļš” VAS impotriva Valsts ieņēmumu dienests, Cauza C-26/18 - Federal Express Corporation Deutsche Niederlassung impotriva Hauptzollamt Frankfurt am Main,

1322 (1)

7 (2)

60

275 (1)

32, 138 (1), 168 a) Cauza C-628/16 - Kreuzmayr GmbH impotriva Finanzamt Linz

275 (2) a)

33 a) Cauza C-276/18 - KrakVet - TVA-vanzare la distanta-transport-schimb informatii intre autoritati fiscale

275 (9)

20 Cauza C-401/18 - Herst s.r.o. impotriva Odvolací finanční ředitelství

276 (5)

42, 141, 262, 263 Cauza C-580/16 - Firma Hans Bühler KG

impotriva Finanzamt Graz-Stadt,

277 (2)

1322 (2)

7 (3) (1)

61 (1)

Cazul C - 371/99 (Liberexim) - Importation - Non-discharge of documents;

Cauza C-154/2016 - Latvijas Dzelzceļš” VAS impotriva Valsts ieņēmumu dienests,





















277 (3) 1322 (3)

7 (3) (2)

33a (1) (b)

33a (1) (c)

61 (2)

276

277

Cazul C - 371/99 (Liberexim) - Importation - Non-discharge of documents;

Cazul C - 387/01 - Harald Weigel and Ingrid Weigel v. Finanazlandesdirektion für Vorarlberg;

Cazul C - 308/01 (Gil Insurance) - Tax on insurance;


Cazul C - 437/97 - Evangelischer Krankenhausverein Ikera Warenhandelsgesellschaft - Charges characterized as turnover tax;

Cazul C - 338/97 (Erna Pelzl) - Charges characterized as turnover tax;

Cazul C - 318/96 (SPAR) - Charges characterized as turnover tax;

Cazul C - 28/96 (Fricarnes) - Charges characterized as turnover tax;

Cazul C - 130/96 (Solisnor - Estaleiros Navais) - Charges characterized as turnover tax;

Cazul C - 347/95 (UCAL) - Charges characterized as turnover tax;

Cazul C - 370/95 (Careda) - Charges characterized as turnover tax;

Cazul C -234/91 (Commission – Denmark) - Charges characterized as












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turnover tax;

Cazul C - 208/91 (Raymond Beaulande) - Charges characterized as turnover tax;

Cazul C - 347/90 (Aldo Bozzi) - Charges characterized as turnover tax;

Cazul C - 200/90 (Dansk Denkavit) - Charges characterized as turnover tax;

Cazul C - 109/90 (Giant NV) - Charges characterized as turnover tax;

Cazul C - 93/88 (Wisselink) - Charges characterized as turnover tax;

Cazul C - 317/86 (Philippe Lambert) - Charges characterized as turnover tax;

Cazul C - 252/86 (Gabriel Bergandi) - Charges characterized as turnover tax;


Cazul C - 295/84 (Rousseau Wilmot S.A., Caudry) - Charges characterized as turnover tax;

Cauza C-154/2016 - Latvijas Dzelzceļš” VAS impotriva Valsts ieņēmumu dienests,

133

2, 9, 17, 18

28b

24, 43, 45,

46, 52, 56,

57, 58, 59

33, 34, 40,

41, 42, 44,

47, 48, 49,

50, 51, 53,

55

Cazul C - 218/10 - Minister Finansów impotriva Kraft Foods Polska SA;

Cazul C - 222/09 (Kronospan Miele) - Stabilirea locului prestarii in cazul unor lucrari de cercetare si dezvoltare efectuate de ingineri;

Cazul C - 37/08 (RCI Europe) – Prestari de servicii in legatura cu bunuri imobile – Servicii care constau in facilitarea schimbului de catre titularii unor drepturi de ocupare a unui bun imobil cu destinatie turistica;

Cazul C - 1/08 (Athesia Druck) - Locul prestarii serviciilor de publicitate - Rambursarea TVA - Reprezentant fiscal;

Cazul C - 291/07 (Kollektivavtalsstiftelsen TRR Trygghetsrådet) – Stabilirea locului de impozitare a serviciilor – Servicii prestate unei fundatii nationale care realizeaza atat o activitate economica cat si o activitate de alta natura;

Cazul C - 73/06 (Planzer) Refund – Place of establishment; Cazul C - 128/05 (Commission – Austria)

- Passenger transport – Flat - rate taxation;

Cazul C - 245/04 (EMAG Handel ) -




















Chain transactions – Place of supply; Cazul C - 68/03 (D. Lipjes) - Place of supply - Intermediary services;

Cazul C - 429/97 (Commission – France) - Place of supply Subcontracting;

Cazul C - 390/96 (Lease Plan Luxembourg) - Fixed establishment - Lease of cars – Interest;

Cazul C - 190/95 (ARO Lease) - Fixed establishment - Lease of cars;

Cazul C - 260/95 (DFDS) Fixed establishment – Travel agents;

Cazul C - 167/95 (Linthorst) - Place of supply – Veterinarians;

Cazul C - 51/88 (Knut Hamann) - Means of transport - Ocean-going yachts;

Cazul C - 283/84 (Trans Tirreno Express) - National transport via third territory;

Cazul C - 168/84 (Günther Berkholz) - Fixed establishment – Zero rate;

Cazul C - 520/10 - Lebara Ltd impotriva

Commissioners for Her Majesty‟s Revenue and Customs;

133 (1)

9 (1)

Cazul C - 390/96 (Lease Plan Luxembourg) - Fixed establishment - Lease of cars – Interest;

Cazul C - 190/95 (ARO Lease ) - Fixed establishment - Lease of cars;


Cazul C - 51/88 (Knut Hamann) - Means of transport - Ocean-going yachts;

278 (2)

133 (2)

9 (2), 2

44

fostele art. 52 a) si

art. 56 (1) b) si g)

Cazul C - 8/03 (Banque Bruxelles Lambert (BBL)) - Investment companies - Place of supply;

Cazul C - 438/01 (Design Concept – Flanders Expo) - Advertising service;

Cazul C - 108/00 (Syndicat der Producteurs Indépendants (SPI)) - Advertising services -Indirect supply;

Cazul C - 390/96 (Lease Plan Luxembourg ) - Fixed establishment - Lease of cars – Interest;

Cazul C - 116/96 (Reisebüro Binder) -





















Place of supply - International transport of passengers;

Cazul C - 145/96 (Bernd von Hoffmann) - Place of supply - Member of arbitration tribunal;

Cazul C - 190/95 (ARO Lease ) - Fixed establishment - Lease of cars;

Cazul C - 327/94 (Jürgen Dudda) - Artistic or entertainment events – Sound engineering;

Cazul C - 331/94 (Commission – Greece) - Zero rate - Circular cruises;

Cazul C - 68/92 (Commission – France) - Advertising services;

Cazul C - 69/92 (Commission – Luxembourg) - Advertising services;

Cazul C - 73/92 (Commission – Spain) - Advertising services;

Cazul C - 30/89 - Hilti AG v Commission of the European Communities;

Cazul C - 51/88 (Knut Hamann ) - Means of transport - Ocean-going yachts;

Cazul C - 530/09 - Inter-Mark Group;

Cazul C - 520/10 - Lebara Ltd impotriva Commissioners for Her Majesty‟s Revenue and Customs;

Cazul C - 155/12 - Minister Finansów impotriv RR Donnelley Global Turnkey Solutions Poland sp. z o.o.;

Cazul C-605/12 - Welmory sp. z o.o. impotriva Dyrektor Izby Skarbowej w Gdańsku

Cauza C-97/14 - SMK kft impotriva Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága

Cauza C-453/15 - A, B, cu participarea: Generalbundesanwalt beim Bundesgerichtshof Cauza C-547/18 - Dong Yang Electronics sp. z o.o. impotriva Dyrektor Izby Administracji Skarbowej we Wrocławiu,

133 (2) (a)

9 (2) (a)

43

133 (2) (b)

9 (2) (b)

24, 45, 46,

52, 56, 57

133 (2) (c)

28b (C)

47, 48, 49





















133 (2) (d) 9 (2) (c)

28b (D)

52

53

133 (2) (e)

28b (E) (1)

50

133 (2) (f)

28b (E) (2)

54

133 (2) (g)

9 (2) (a)

45

133 (2) (h)

9 (2) (c)

28b (F)

52

55

133 (2) (i)

28b (E) (3)

44

133 (3)

9 (3) (b)

58 (1) (b)

278 (4)a)

133 (4) (a)

47

Cazul C - 155/12 - Minister Finansów impotriv RR Donnelley Global Turnkey Solutions Poland sp. z o.o.; Cauza C-215/19 - Veronsaajien - TVA - gazduire in Centru de date - inchiriere servicii legate de un imobil Cauza C - 931/19: Titanium - TVA - sediu fix - servicii legate de un imobil

278 (5) e) pct. 3 44 Cauza C-453/15 - A, B, cu participarea: Generalbundesanwalt beim Bundesgerichtshof

133 (5) (e) 9.

2 2 (1), 9 (1), 11, 56 (1),

193, 196

Cazul C - 520/10 - Lebara Ltd impotriva Commissioners for Her Majesty‟s Revenue and Customs; Cazul C-7/13 - Skandia America Corp. (USA), filial Sverige impotriva Skatteverket

133 (5) h) 2 pct. 1, 250 (1), 273 Cauza C-419/14 - WebMindLincenses impotriva Nemzeti Adó

278 (5) g) 2 (1) c), 56 (2) Cauza C-288/19 -TVA - masina pusa la dispozitia salariatului - inchiriere mijloc transport vs avantaj salarial

278 (6) b) 53 Cauza C-568/17 - Staatssecretaris van

Financiën impotriva L. W. Geelen,

133 (7)

fostele art. 52 a)

si 56 (1) b)

si g)

Cazul C - 530/09 - Inter-Mark Group;



















134

10

28d

62, 63, 64,

65, 66, 70,

71

67, 68, 69

Cazul C - 101/00 (Antti Siilin, Tulliasiamies ) - Charge characterized as turnover tax;

Cazul C - 85/97 (Société Financière d'lnvestissements (SFI)) - Time of chargeability - Free transport of employees;

Cazul C - 166/94 (Pezzullo Molini Pastifici Mangimifici) - Interest from time of temporary importation;

Cazul C - 144/94 (Italittica) - Time of chargeability;

Cazul C - 281/91 (Muys en de Winter) -






Taxable amount - Exemption – Interest;

Cazul C - 10/92 (Maurizio Balocchi) - Advance payment of VAT;


Cazul C - 299/86 - Rainer Drexll;

Cazul C - 111/75 (Impresa Costruzioni Comm. Quirino Mazzalai) - Time of supply;

134 (1)

10 (1) (a)

62 (1)

134 (2)

10 (1) (b)

44, 62 (2)

134 (41) 65, 90 (1), 168 a), 185 (1), 193

Cauza C-107/13 - FIRIN OOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” – Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

1341

10 (2)

63, 64, 65,

66

1341 (1)

10 (2) (1)

24 pct. 1, 62 pct. 2, 63, 64, 64 pct. 1, 65,

73, 80, 99, 178 (1), 226 (1), 242, 273

Cazul C - 19/12 - Efir OOD impotriva Direktor na Direktsia "Obzhalvane i upravlenie na izpalnenieto" Plovdiv;

Cauza C - 153/12 - Sani treyd EOOD impotriva Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite; Cazul C-18/13 - Maks Pen EOOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Sofia Cazul C-463/14 - Asparuhovo Lake Investment Company OOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Varna

1341 (5)

10 (2) (2)

65

1341 (7) 24 pct. 1, 62 pct. 2, 63, 64 pct. 1

Cazul C-463/14 - Asparuhovo Lake Investment Company OOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Varna

1342

10 (2)

63, 64, 65,

66






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1342 (1) 10 (2) (1) 63, 64, 65,

66, 73, 80,

99



Cauza C - 169/12 - TNT Express Worldwide (Poland) impotriva Minister Finansów;

1342 (2) Cazul C-463/14 - Asparuhovo Lake Investment Company OOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Varna

1342 (2) (a)

66

Cauza C - 169/12 - TNT Express Worldwide (Poland) impotriva Minister Finansów;

1342 (2) (b)

10 (2) (2)

63, 65, 73,80, 90 (1), 99,168 a), 185 (1), 193





1343

28d (4)

67

Cazul C - 408/95 (Eurotunnel) - Tax - free sales;

1343 (1)

28d (4)

67

1343 (2)

28d (4)

67

135 (1)

28d (1)

68

Cazul C - 408/95 (Eurotunnel ) – Tax - free sales;

135 (2)

28d (2)

69

Cazul C - 408/95 (Eurotunnel ) – Tax -







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28d (3)

69 free sales;

277 30, 61 Cauza C-226/14 - Eurogate Distribution GmbH impotriva Hauptzollamt Hamburg‑Stadt

277 (2) 30, 61 Cauza C-226/14 - Eurogate Distribution GmbH impotriva Hauptzollamt Hamburg‑Stadt

277 (3) 30, 61 Cauza C-226/14 - Eurogate Distribution GmbH impotriva Hauptzollamt Hamburg‑Stadt

136 (1)

10 (3)

70, 71

136 (3)

71 (1)

Cauza C - 273/12 - Chef de lʼagence de poursuites de la Direction nationale du renseignement et des enquêtes douanières impotriva Harry Winston SARL;

137

11

28a

28e

72, 73, 74,

75, 77, 78,

79, 80, 80 (1),

81, 82, 85,

86, 87, 88,

89,

90, 90 (1),

91, 92

2, 3, 9, 17,

20, 21, 22,

23,

172

76, 83, 84,

93, 94

Cazurile conexe C - 53/09 si C - 55/09 (Loyalty Management UK si Baxi Group) - Baza de impozitare a TVA aferenta platilor efectuate in cadrul unui program de fidelizare pe baza de cadouri;

Cazul C - 245/04 (EMAG Handel) - Chain transactions – Place of supply;

Cazul C - 131/91 ('K' Line Air Service, Eulaerts) - Taxable amount - Minimum basis;

Cazul C - 159/89 - Commission of the European Communities v Hellenic Republic;

Cazul C - 120/88 - Commission v. Italy;

Cazul C - 119/89 - Commission v Kingdom of Spain;

Cazul C - 165/88 (ORO and Concerto) - Taxable amount - Second-hand goods;

Cazul C - 184/00 (Office des produits wallons ASBL) - Taxable amount – Subsidies;

Cazul C - 299/86 - Rainer Drexl;

Cazul C - 391/85 (Commission – Belgium) - Taxable amount - Saloon and estate cars;

Cazul C - 47/84 (Gaston Schul) - Taxable amount - Imports from another Member State;

Cazul C - 324/82 (Commission – Belgium) - Taxable amount - Catalogue price on importation;

















Cazul C - 222/81 (B.A.Z. Bausystem) - Interest awarded by judicial decision;

Cazul C - 154/80 (Coöperatieve Aardappelenbewaarplaats) - Consideration;

Cazul C - 588/10 - Minister Finansów impotriva Kraft Foods Polska SA;

Cazul C - 621/10 - Balkan and Sea Properties ADSITS impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite; Cauza C-256/14 - Lisboagás GDL – Sociedade Distribuidora de Gás Natural de Lisboa SA impotriva Autoridade Tributária e Aduaneira

281 (1) 63, 64 (1), 66 Cauza C-548/17 - Finanzamt Goslar impotriva baumgarten sports & more GmbH,

Cauza C-224/18 - Budimex S.A. impotriva Minister Finansów, 281 (7) 63, 64 (1), 66 Cauza C-548/17 - Finanzamt Goslar impotriva baumgarten sports & more GmbH,

Cauza C-224/18 - Budimex S.A. impotriva Minister Finansów,

282 (2) 65, 306, 307, 308, 309, 310

Cauza C-422/17 - Szef Krajowej impotriva Skarpa Travel
















286 (1)

137 (1)

11 (A)

72, 73, 74,

75, 77, 78,

79, 80, 80 (1),

81, 82, 87

Cazul C - 484/06 - Koninklijke Ahold;

Cazul C - 72/05 (Wollny) - Taxable amount – Full cost for privately used dwelling;

Cazul C - 98/05 (De Danske Bilimportører) - Taxable amount – Registration duty;

Cazul C - 495/01 (Commission – Finland) - Taxable amount - Subsidies - Dried fodder;

Cazul C - 463/02 (Commission – Sweden) - Subsidies - Dried fodder;

Cazul C - 381/01 (Commission – Italy) - Taxable amount - Subsidies - Dried fodder;

Cazul C - 144/02 (Commission – Germany) - Taxable amount - Subsidies - Dried fodder;

Cazul C - 398/99 (Yorkshire Co- operatives ) - Taxable amount - Redemption of coupons;

Cazul C - 427/98 (Commission – Germany) - Taxable amount - Price reduction coupons;

Cazul C - 498/99 (Town & County Factors) - Competition – Debts binding in honour only;

Cazul C - 62/00 (Marks & Spencer) - Retroactive curtailing limitation period for refund of unduly paid VAT;

Cazul C - 353/00 (Keeping Newcastle Warm) - Taxable amount - Subsidies













Cazul C - 184/00 (Office des produits wallons ASBL) Taxable amount – Subsidies;

Cazul C - 380/99 (Bertelsmann AG) - Taxable amount - Bonus in kind – Delivery costs;

Cazul C - 86/99 (Freemans) - Time of discount;

Cazul C - 322/99 (Hans-Georg Fischer) - Withdrawal from business – Components;

Cazul C - 34/99 (Primback) - Taxable amount - Interest-free credit;

Cazul C - 404/99 (Commission – France) - Taxable amount - Service charge;



Cazul C - 308/96 (Madgett and Baldwin (Howden Court Hotel)) - Travel agents - Transport of guests/excursions;

Cazul C - 172/96 (The First National Bank of Chicago) Services - Foreign exchange transactions;

Cazul C - 384/95 (Landboden- Agrardienste) - Services - Non- harvesting;

Cazul C - 116/96 (Reisebüro Binder) - Place of supply - International transport of passengers;

Cazul C - 63/96 (Werner Skripalle) - Special measure - Connected persons;

Cazul C - 288/94 (Argos Distributors) - Taxable amount - Discount vouchers;

Cazul C - 317/94 (Elida Gibbs) - Taxable amount - Money-off and Cash-back coupons;


Cazul C - 215/94 (Jürgen Mohr) Services -Discontinuing milk production;

Cazul C - 62/93 (BP Supergas) - Exemption to submit tax returns – Petroleum sector;



















Cazul C - 33/93 (Empire Stores) - Taxable amount - Articles free of charge;

Cazul C - 38/93 (Glawe Spiel- und Unterhaltungsgeräte) - Taxable amount - Gaming machines;

Cazul C - 16/93 (Tolsma) - Services free of charge - Organ player;

Cazul C - 281/91 (Muys en de Winter) - Taxable amount - Exemption – Interest;

Cazul C - 18/92 (Chaussures Bally) - Taxable amount - Credit cards;

Cazul C - 126/88 (Boots Company ) - Taxable amount - Price discounts and rebates;

Cazul C - 50/88 (Heinz Kühne) - Deduction - Private use;

Cazul C - 230/87 - SA d'Etude et de Gestion Immob. (EGI) - Deduction - Invoicing requirements;

Cazul C - 138/86 (Direct Cosmetics) - Taxable amount - 'Special measure';

Cazul C - 17/84 (Commission – Ireland) - Taxable amount - Second-hand goods;

Cazul C - 16/84 (Commission – Netherlands) - Taxable amount - Second- hand goods;

Cazul C - 5/84 (Direct Cosmetics) -

Amendment of 'special measure'; Cazul C - 621/10 - Balkan and Sea Properties ADSITS impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite; Cauza C-648/16 - Fortunata Silvia Fontana impotriva Agenzia delle Entrate –Direzione provinciale di Reggio Calabria Cauza C-573/18 - C GmbH & Co. KG impotriva Finanzamt Z,

286 (1) (a)

137 (1) (a)

11 (A) (1) (a)

1, 2 (1), 14 (1), 26 (1),

63, 65, 73,

75,78 (a), 79 (a),(c),

80, 99,132 pct. (1) b), 135 (1) (i),306

pct.(1), 401

Cazul C - 425/06 (Part Service Srl) - Operatiuni de leasing - Fractionarea artificiala a prestatiei in mai multe elemente - Reducerea bazei de impozitare;

Cazul C - 621/10 - Balkan and Sea Properties ADSITS impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;
























Cauza C - 283/12 - Serebryannay vek EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite;

Cazul C- 440/12 - Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt) impotriva Finanzamt Hamburg-Bergedorf

Cauza C- 249/12 - Corina-Hrisi Tulica impotriva Agentiei Nationale de Administrare Fiscala – Directia Generala de Solutionare a Contestatiilor

Cazul C-494/12 - ''Dixons Retail plc impotriva Commissioners for Her Majestyʼs Revenue and Customs''

Cauza C- 618/11 ”TVI – Televisão

Independente SA impotriva Fazenda Pública‟‟

Cauza C – 300/2012 -‟‟Finanzamt Düsseldorf-Mitte impotriva Ibero Tours GmbH”

Cauza C-151/13 - Le Rayon d‟Or SARL impotriva Ministre de l‟Économie et des Finances

Cauza C-256/14 - Lisboagás GDL – Sociedade Distribuidora de Gás Natural de Lisboa SA impotriva Autoridade Tributária e Aduaneira

Cauza C-128/14 - Staatssecretaris van Financiën impotriva Het Oudeland Beheer BV Cauza C-380/16 - Comisia Europeana impotriva Republica Federala Germania Cauza C-544/16 - Marcandi Ltd, actionand sub denumirea comerciala Madbid, impotriva Commissioners for Her Majesty’s Revenue & Customs Cauza C-648/16 - Fortunata Silvia Fontana impotriva Agenzia delle Entrate –Direzione provinciale di Reggio Calabria Cauza C-295/17 - MEO – Serviços de Comunicações e Multimédia SA impotriva Autoridade Tributária e Aduaneira, Cauza C-573/18 - C GmbH & Co. KG impotriva Finanzamt Z, Cauza C-521/19 - TVA - frauda - reconstituire baza TVA la control

137 (1) (b)











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137 (1) (c)

11 (A) (1) (b)

28a

2, 3, 9, 17,

20, 21, 22,

23, 74, 172,


137 (1) (d)

11 (A) (1) (c)

2 (1), 26 (1),

73,75, 80 (1)




137 (1) (e)

1.), 2.)

11 (A) (1) (d)

2 (1), 26 (1),

63, 65, 73,

75, 77, 80

Cazul C - 285/10 - Campsa Estaciones de Servicio SA impotriva Administración del Estado,

Cazul C - 621/10 - Balkan and Sea Properties ADSITS impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;



137 (11)

2 (1), 26 (1),

73, 75, 80


137 (2)

11 (A) (2), 28e (2)

14 (1), 15(1), 24(1), 76, 78(b), 78, 135

(pct.1 lit.b)

Cauza C-42/14 - Minister Finansów impotriva Wojskowa Agencja Mieszkaniowa w Warszawie

137 (2) (a)

73, 78 (a), 79 (a), (c)

Cazul C - 106/10 - Lidl & Companhia / Fazenda Pública;

Cauza C- 249/12 - Corina-Hrisi Tulica impotriva Agentiei Nationale de Administrare Fiscala – Directia Generala de Solutionare a Contestatiilor

Cauza C- 618/11 ”TVI – Televisão

Independente SA impotriva Fazenda Pública‟‟ Cauza C-256/14 - Lisboagás GDL – Sociedade Distribuidora de Gás Natural de Lisboa SA impotriva Autoridade Tributária e Aduaneira

286 (3) b)

137 (2) (b)

19, 135 (1) a),78 (b), 98 (2), 203

Cazul C - 224/11 - BGŻ Leasing sp. z o.o. impotriva Dyrektor Izby Skarbowej w Warszawie;

Cauza C - 138/12 - Rusedespred OOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite; Cauza C-584/13 - Directeur général des finances publiques impotriva Mapfre asistencia compania internacional de






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seguros y reaseguros SA, Cauza C-208/15 - Stock „94 Szolgáltató Zrt. Impotriva Nemzeti Adó- és Vámhivatal Dél dunántúli Regionális Adó Főigazgatósága, Cauza C-463/16 - Stadion Amsterdam CV impotriva Staatssecretaris van Financiën, Cauza C-17/18 - Virgil Mailat, Apcom Select SA,

137 (3) (a)

8

11 (A) (3)

11 (C) (3)

28e (3)

73, 79, 87

92

93 (2) (b), 306 pct. (1)

Cazul C - 310/11 - Grattan plc impotriva The Commissioners for Her Majesty‟s Revenue & Customs;


137 (3) (e) 73, 78 (a), 79 (c) Cauza C-256/14 - Lisboagás GDL – Sociedade Distribuidora de Gás Natural de Lisboa SA impotriva Autoridade Tributária e Aduaneira

286(4) b) 2 (1) c), 73 Cauza C-295/17 - MEO – Serviços de Comunicações e Multimédia SA impotriva Autoridade Tributária e Aduaneira, Cauza C-43/19 - VODAFONE PORTUGAL - TVA - despagubire Reziliere Anticipata a unui contract cu perioada minima predeterminata in schimbul acordarii clientului de conditii avantajoase (gratuitati etc)

138


287 (a)

138 (a)

65, 90 (1), 167,168, 185 (1), 193, 242, 273

Cazul C - 259/12 - Teritorialna direktsia na Natsionalnata agentsia za prihodite – Plovdiv impotriva Rodopi - M 91 OOD;


Cauza C-337/13 - Almos Agrárkülkereskedelmi Kft impotriva Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága

Cauza C-589/12 "Commissioners for Her Majesty‟s Revenue and Customs impotriva GMAC UK plc" Cauza C-660/16 - Finanzamt Dachau impotriva Achim Kollroß



























287 (b)

138 (b)

2 (1), 14,24,73, 90 (1),(2), 242, 273

Cazul C - 259/12 - Teritorialna direktsia na Natsionalnata agentsia za prihodite – Plovdiv impotriva Rodopi - M 91 OOD; Cauza C-337/13 - Almos Agrárkülkereskedelmi Kft impotriva Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága



Cauza C-404/16 - Lombard Ingatlan Lízing Zrt. Impotriva Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság, Cauza C-364/17 - Varna Holideis” EOOD impotriva Direktor na Direktsia „Obzhalvane Cauza C-295/17 - MEO – Serviços de Comunicações e Multimédia SA impotriva Autoridade Tributária e Aduaneira, Cauza C-242/18 - UniCredit Leasing” EAD impotriva Direktor na Direktsia,















138 (c)

8

11 (C) (1)

11 (C) (3)

73, 79, 306 pct. (1),

90

92

Cazul C - 398/99 (Yorkshire Co- operatives) - Taxable amount - Redemption of coupons;



Cazul C - 330/95 (Goldsmiths) - Refund in case of non-payment in barter;

Cazul C - 317/94 (Elida Gibbs) - Taxable amount - Money-off and Cash-back coupons;

Cazul C - 310/11 - Grattan plc impotriva The Commissioners for Her Majesty‟s Revenue & Customs;


287 (d) 90; Cauza C-127/18 - A PACK CZ s. r. o. impotriva Odvolací finanční ředitelství, Cauza C-146/19 - SCT - TVA - reducere/ajustare TVA - neincasare faliment debitor

138 (e)

73, 78 a), 79 a)

Cauza C- 618/11 ”TVI – Televisão Independente SA impotriva Fazenda Pública‟‟

1381

28e

76, 83, 84,

93, 94

1381 (1)

28e (1) (1)

83

1381 (2)

28e (1) (2)

84

139

11 (B)

85, 86, 87,

88, 89


Cazul C - 39/85 - Bergères-Becque;

139 (1)

11 (B) (1)

85

289 (2)

139 (2)

11 (B) (3)

86 Cauza C-276/16 - Agenzia delle Entrate impotriva Federal Express Europe Inc.,

139 (3)

11 (B) (4)

87

1391

11 (C) (2)

91


Cazul C - 427/98 (Commission –




















Germany) - Taxable amount - Price reduction coupons;


Cazul C - 330/95 (Goldsmiths) - Refund in case of non - payment in barter;

Cazul C - 317/94 (Elida Gibbs) - Taxable amount – Money - off and Cash - back coupons;

1391 (1)

11 (C) (2) (1)

91 (1)

1391 (2)

11 (C) (2) (2)

91 (2)




Cazul C - 330/95 (Goldsmiths) - Refund in case of non - payment in barter;

Cazul C - 317/94 (Elida Gibbs) - Taxable amount – Money - off and Cash - back coupons;

140

12

28 (2)

Anexa H

93, 94, 95,

96, 97, 98,

99, 100, 101,

102, 103, 105

109, 110, 112,

113, 114, 115,

116, 117, 118,

120, 121

98

Anexa III

96, 98,

Anexa III

Cazul C - 492/08 (Comisia Europeana v. Republica Franceza) - Cota redusa – Activitati de asistenta judiciara;

Cazul C - 462/05 (Commission – Portugal) - Reduced rate – Toll;

Cazul C - 251/05 - Talacre Beach Caravan Sales - Composite supply partly zero rated;

Cazul C - 384/03 - Commission notice on the application of the State aid rules to measures relating to direct business taxation;

Cazul C - 267/99 (Urbing (Adam)) - Management agent - Liberal profession;

Cazul C - 481/98 (Commission – France) - Different rates on medicinal products;

Cazul C - 276/98 (Commission – Portugal) - Reduced rate - Alternative energy, agricultural tools [...];

Cazul C - 415/85 (Commission – Ireland) - Zero rates;

Cazul C - 416/85 (Commission – United


















Kingdom) - Zero rates;

Cazul C - 109/02 (Commission – Germany) - Reduced rate – Soloists;

Cazul C - 384/01 (Commission – France) - Reduced rates - Standing charges - Gas and electricity;

Cazul C - 83/99 (Commission – Spain) - Reduced rate – Toll;

Cazul C - 231/89 - Gmurzynskya-Bscher v.Oberfinanzdirection Koln;

Cazul C - 200/85 - Commission of the European Communities v Italian Republic;

Cazul C - 319/81 - Commission of the European Communities v Italian Republic);

Cazul C - 441/09 si Cazul C - 453/09 - Neindeplinirea obligatiilor de catre un stat membru - Cota redusa – Livrarea, importul si achizitia anumitor animale vii (in special cai) care nu sunt destinate prepararii sau producerii unor alimente pentru consumul uman sau animal;

Cauza C - 119/11 - Commission européenne, représentée par M. F.

Dintilhac et Mme C. Soulay, en qualité d‟agents, ayant élu domicile à Luxembourg, contre République française, représentée par M. G. de

Bergues et Mme N. Rouam, en qualité d‟agents;

Cazul C - 108/11 - European Commission, Ireland impotriva French Republic;

140 (1)

12 (3) (a) (1)

12 (3) (a) (2)

96, 97 (1)

97 (2),

Cauza C - 360/11 - Comisia Europeana impotriva Regatului Spaniei;

291 (2) e)

140 (2) (b) (e)

12 (3) (a) (3)

Anexa H

63, 65, 73,

80, 98, 98 (2),

99 (1)

98

Anexa III

pct. 3 si 4

Cazul C - 94/09 (Comisia v R. Franceza) – Aplicarea cotei reduse de TVA pentru servicii prestate de catre intreprinderile de pompe funebre;

Cazul C - 3/09 (Erotic Center) – Aplicare cotei reduse de TVA - Permiterea accesului in incinta unei cabine individuale destinate vizionarii unor filme la cerere;

Cauza C - 360/11 - Comisia Europeana impotriva Regatului Spaniei;

Cazul C - 108/11 - European













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Commission, Ireland impotriva French Republic;

Cauza C - 153/12 - Sani treyd EOOD impotriva Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite; Cauza C- 454/12 - Pro Med Logistik GmbH (C-454/12) impotriva Finanzamt Dresden-Süd,si Eckard Pongratz, în calitate de lichidator în procedura falimentului doamnei Karin Oertel (C-455/12), impotriva Finanzamt Würzburg mit Außenstelle Ochsenfurt,

Cazul C-219/13 "K Oy"

Cauza C-479/13 - Comisia Europeana impotriva Republicii Franceze Cauza C-502/13 - Comisia Europeana impotriva Marelui Ducat al Luxemburgului Cauza C-499/16 – AZ impotriva Minister Finansów Cauza C-331/19 - Staatssecretaris van Financiën impotriva X, TVA - Comercializare afrosidiace-definitie alimente destinate consumului uman

291 (3) a) 98 (2) Cauza C-390/15 - Rzecznik Praw Obywatelskich (RPO) impotriva Marszałek Sejmu Rzeczypospolitej Polskiej

291 (3) b)

78 b), 98 (2), Cauza C-463/16 - Stadion Amsterdam CV impotriva Staatssecretaris van Financiën,

140 (21)

63, 65, 73,

80, 98, 99

Cauza C - 153/12 - Sani treyd EOOD impotriva Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite; Cauza C-161/14 - Comisia Europeana impotriva Regatului Unit al Marii Britanii si Irlandei de Nord

140 (3)

12 (1)

93

140 (4)

12 (2)

95

140 (5)

12 (1)

93

140 (6)

28e (3)

28e (4)

93 (2) (b)

94





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141

13

131, 132,

133, 134,

135, 137

Cazul C - 396/98 (Schloßstraße) - Deduction - Changed legislation;

Cazul C - 400/98 (Brigitte Breitsohl) - Deduction S Planned economic activities;

Cazul C - 12/98 (Miguel Amengual Far) - Exemption - Letting for dwelling purposes;

Cazul C - 381/97 (Belgocodex) - Exemption - Abolition of option for taxation;






Cazul C - 101/91 (Commission – Italy) - Zero rate - Victims of earthquake;

Cazul C - 35/90 (Commission – Spain) - Exemption - Professional services;

Cazul C - 203/87 (Commission – Italy) - Zero rate;

141 (1)

13 (A)

131, 132,

133, 134

Cazul C - 156/09 (Transplantation Service International) - Prestari de servicii medicale –Extragerea de celule in vederea reimplantarii in corpul pacientului;

Cazul C - 262/08 (CopyGene) - Aplicarea scutirii de TVA pentru activitati de spitalizare si ingrijiri medicale –Servicii de prelevare, transport, analiza si stocare de celule stem din cordonul ombilical al noilor - nascuti;

Cazul C - 58/09 (Leo-Libera) - Aplicarea scutirii de TVA pentru pariuri, loterii si a alte forme de jocuri de noroc;

Cazul C - 86/09 (Future Health) - Aplicarea scutirii de TVA pentru activitati de spitalizare, ingrijire medicala si activitatile conexe – Conservarea celulelor stem;

Cazul C - 237/09 (De Fruytier) - Aplicarea scutirii de TVA pentru livrari de organe, sange si lapte de provenienta umana – Transport de organe si prelevari de origine umana;

Cazul C - 473/08 (Eulitz) - Aplicarea scutirii de TVA pentru activitatea de invatamant;

Cazul C - 357/07 (TNT Post UK) - Aplicarea scutirii de TVA pentru activitati efectuate de serviciile publice postale;

Cazul C - 407/07 (Begeleidingsorgaan voor de Intercollegiale Toetsing) – Aplicarea scutirii de TVA pentru servicii prestate de grupuri independente – Servicii oferite unuia sau mai multor membri ai grupului;

Cazul C - 425/06 (Part Service Srl) - Operatiuni de leasing - Fractionarea

artificiala a prestatiei in mai multe elemente - Reducerea bazei de impozitare;














Cazul C - 240/05 (Eurodental) - Exports exempt or zero rated;

Cazul C - 89/05 (United Utilities) - Exemption – Betting – Call centre;

Cazul C - 106/05 (L.u.P.) - Exemption – Laboratory tests;

Cazul C - 444/04 (J.E. van den Hout-van Eijnsbergen) - Exemption – Medical care – Physiotherapist;

Cazul C - 443/04 (H.A. Solleveld) - Exemption – Medical care – Pychotherapy;

Cazul C - 415/04 - Stichting Kinderopvang Enschede) Exemption – Intermediary services relating to childcare;

Cazul C - 395/04 (Athinon - Ygeia) - Exemption – Ancillary services – Provision of telephones, TV sets and accommodation;

Cazul C - 394/04 (Athinon - Ygeia) - Exemption – Ancillary services – Provision of telephones, TV sets and accommodation;

Cazul C - 498/03 (Kingscrest, Montecello) - Exemption – Private residential home;

Cazul C - 453/02 (Edith Linneweber) - Exemption – Gambling;

Cazul C - 462/02 (Savvas Akritidis) - Exemption - Card games;

Cazul C - 8/01 (Assurandør - Societet) - Exemption - Assessment services;

Cazul C - 212/01 (Margarete Unterpertinger) - Exemption - Medical care;

Cazul C - 307/01 (Peter L. d'Ambrumenil) - Exemption - Medical care;

Cazul C - 45/01 (Christoph Dornier Stiftung) -Exemption - Medical care – Psychotherapeutic treatment;

Cazul C - 144/00 (Matthias Hoffmann) - Exemption - Cultural Services – Soloists;

Cazul C - 141/00 (Ambulanter Pflegedienst Kügler) - Exemption - Home- care;

Cazul C - 287/00 (Commission – Germany ) - Exemption – Research by



















universities;

Cazul C - 174/00 (Kennemer Golf & Country Club) - Exemption - Profit making;

Cazul C - 267/00 (Zoological Society of London) - Exemption - Voluntary management;


Cazul C - 76/99 (Commission – France) - Exemption - Fixed allowance for transport of samples;

Cazul C - 384/98 (D.) Exemption - Medical services - Genetic affinity;

Cazul C - 216/97 (Gregg and Gregg) - Exemption - Recognized institutions;

Cazul C - 149/97 (Institute of the Motor Industry) - Exemption - Trade-union organization;

Cazul C - 124/96 (Commission – Spain) - Exemption - Sports - Maximum membership fee;

Cazul C - 453/93 (Bulthuis-Griffioen) - Exemption - Public bodies / organizations;

Cazul C - 348/87 (SUFA) Exemption - Umbrella organization;

Cazul C - 122/87 (Commission – Italy) - Exemption – Veterinarians;

Cazul C - 353/85 (Commission – United Kingdom) - Exemption – Spectacles supplied by doctors;

Cazul C - 107/84 (Commission – Germany) - Exemption - Transport of mail;

Cauza C-366/12 - Finanzamt Dortmund-West impotriva Klinikum Dortmund gGmbH,

291 (3) 98, 103 (1), (2),306, 307, 308, 309, 310, 311

Cauza C-552-17 - Alpenchalets Resorts GmbH impotriva Finanzamt München Abteilung Körperschaften Cauza C-145/18 - Regards Photographiques SARL impotriva Ministre de l'Action et des Comptes publics C-703/19 - JK - cota redusa de TVA - servicii RESTAURANT si CATERING





















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292 (1)(a)

141 (1) (a)

13 (A) (1) (b)

73, 132 (1) (b), (c),132 (1) b), c)

134 (a) (b), 135 (1),

(l), 213 (1), 273, 342

Cazul C - 91/12 - Skatteverket impotriva PFC Clinic AB;

Cauza C-151/13 - Le Rayon d‟Or SARL impotriva Ministre de l‟Économie et des Finances

C-662/13 - Surgicare Unidades de




Saúde SA impotriva Fazenda Pública

Cauza C-334/14 – État belge impotriva Nathalie De Fruytier,

Cauza C-144/14 - Cabinet Medical Veterinar Dr. Tomoiaga Andrei impotriva Directiei Generale Regionale a Finantelor Publice Cluj Napoca prin Administratia Judeteana a Finantelor Publice Maramures

Cauza C-421/17 - Szef Krajowej Administracji Skarbowej impotriva Polfarmex Spółka Akcyjna w Kutnie,

Cauza C-700/17 - Finanzamt Kyritz impotriva Wolf-Henning Peters, Cauza C-211/18 - Idealmed III – Serviços de Saúde SA impotriva Autoridade Tributária e Aduaneira, Cauza C-48/19 - X-GmbH impotriva Finanzamt Z, Cauza C-581/19 - Frenetikexito - TVA - servicii de monitorizare nutritional,

292(1)b) 141 (1) (b) 13 (A) (1) (e) 132 (1), (b) (e), 140 a),b),143 (1) a), 370

Cauza C-144/13 “VDP Dental Laboratory NV impotriva Staatssecretaris van Financiën‟‟ 141 (1) (c) 13 (A) (1) (c) 132 (1) (b), (c), 135 (1)

(l), 273, 342 Cazul C - 91/12 - Skatteverket impotriva PFC Clinic AB;

C-662/13 - Surgicare Unidades de Saúde SA impotriva Fazenda Pública

Cauza C-334/14 – État belge impotriva Nathalie De Fruytier,

Cauza C-48/19 - X-GmbH impotriva Finanzamt Z, Cauza C-581/19 - Frenetikexito - TVA - servicii de monitorizare nutritional,

141 (1) (d)

13 (A) (1) (p)

132 (1) (p)

292 (1) (e)

141 (1) (e)

13 (A) (1) (d)

132 (1) (d),(m) ,134

Cazul C - 18/12 - Město Žamberk impotriva Finančnì ředitelstvì v Hradci Králové, devenita Odvolacì finančnì ředitelstvì;

Cazul C-334/14 – État belge impotriva Nathalie De Fruytier, Cauza C-412/15 - TMD Gesellschaft für transfusionsmedizinische Dienste mbH impotriva Finanzamt Kassel II – Hofgeismar,

292 (1)(f)

141 (1) (f)

13 (A) (1) (i)

132 (1) (i), (j)

133, 134, 168a)

Cazul C - 319/12 - Minister Finansów impotriva MDDP sp. z o.o. Akademia Biznesu, sp. Komandytowa Cauza C-449/17 - A & G Fahrschul Akademie GmbH impotriva Finanzamt Wolfenbüttel, Cauza C-316/18 - Commissioners for Her Majesty’s Revenue and Customs impotriva The Chancellor, Masters and Scholars of the University of Cambridge,

292 (1) (g)

141 (1) (g)

13 (A) (1) (j)

14 (2)(c),28,132 (1) (j), 168 (a),178 (d)

Cauza C-274/15 - Comisia European impotriva Marelui Ducat al Luxemburgului

141 (1) (h)

13 (A) (1) (g)

132 (1) (g)













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292(1) (i)

141 (1) (i)

13 (A) (1) (h)

1 (2), 2 (1) c), 132 (1) (h) (g), 134 (a)

Cazul C - 174/11 - Finanzamt Steglitz impotriva Ines Zimmermann; Cauza C- 594/13 - Zeitarbeit OHG impotriva Finanzamt Hamburg‑Altona

Cauza C-335/14 - Les Jardins de Jouvence SCRL impotriva État belge,

Cauza C-543/14 - Ordre des avocats dubarreau d‟Arlon impotriva Conseil des ministres

Cauza C-657/19 - Finanzamt D - TVA-asistenta si/sau protectie sociala scutire TVA

C-846/19 EQ - scutire TVA fara drept de deducere - servicii legate de ajutor, social, asistenta/securitate/protectie sociala

292 (1) (j)

141 (1) (j)

13 (A) (1) (l)

132 (1) (h), (l), 134 (a)

Cauza C-335/14 - Les Jardins de Jouvence SCRL impotriva État belge,












141 (1) (k)

13 (A) (1) (m)

132 (1) (m)

292 (1) l)

141 (1) (l)

13 (A) (1) (n)

47, 132 (1) (m), (n),133 (1) (d),

134 (1) (b),

135 pct. 1 (l)

Cazul C - 18/12 - Město Žamberk impotriva Finančnì ředitelstvì v Hradci Králové, devenita Odvolacì finančnì ředitelstvì;

Cauza C- 495/12 – ‟‟Commissioners for Her Majesty‟s Revenue and Customs impotriva Bridport and West Dorset Golf Club Limited‟‟ Cauza C-55/14 - Régie communale autonome du stade Luc Varenne impotriva État belge

Cauza C-90/16 - The English Bridge Union Limited impotriva Commissioners for Her Majesty’s Revenue & Customs, Cauza C-215/19 - Veronsaajien - TVA - gazduire in Centru de date - inchiriere servicii legate de un imobil

141 (1) (m)

13 (A) (1) (o)

132 (1) (o),

132 (2)

141 (1) (n)

13 (A) (1) (q)

132 (1) (m), (q),

133 (1) (d),

134 (1) (b)

Cauza C- 495/12 – ‟‟Commissioners for Her Majesty‟s Revenue and Customs impotriva Bridport and West Dorset Golf Club Limited‟‟

141 (1) (o)

13 (A) (1) (a)

132 (1) (a),

133 (1)

141 (1) (p)

13 (A) (1) (f)

132 (1) (a) (f)

Cauza C-114/14 – Comisia Europeana impotriva Regatului Suediea

292 (1) q) 132 (1) (f), 135 (1) (a), Cauza C-616/15 - Comisia Europeana impotriva Republicii Federale Germania Cauza C-605/15 - Minister Finansów impotriva Aviva Towarzystwo Ubezpieczeń na Życie S. A. w Warszawie, Cauza C-326/15 - „DNB Banka” AS impotriva Valsts ieņēmumu dienests, Cauza C-77/19 - Kaplan - Scutire TVA - servicii prestate de GRUPURI INDEPENDENTE pentru membrii

292 (1) m) 132 (1) n) Cauza C- 592/15 - Commissioners for Her Majesty‟s Revenue and Customs impotriva British Film Institute

292 9, 135 Cauza C-320/17 - Marle Participations SARL impotriva Ministre de l’Économie et des Finances

292 (2) a) 135 (1) a) Cauza C-695/19 - Radio Popular - scutire TVA intermediere asigurari - garantie extinsa - prorata TVA





























292 (2)a)pct. 1 135 (1) lit. b), d) Cauza C-235/18 Vega International Car Transport and Logistic – Trading GmbH impotriva Dyrektor Izby Skarbowej w Warszawie, Cauza C-801/19 - Scutire TVA - credit / imprumut intercompanii prin Bilet la Ordin FRANCK d.d., Zagreb impotriva Ministarstvo financija Republike Hrvatske

292 (2) a) pct. 3

141 (2)

13 (B)

135 (1) lit. b), d), 136

Cazul C - 232/07 - Tiercé Ladbroke – Fiscalitate;

Cazul C - 124/07 - J.C.M. Beheer;

Cazul C - 231/07 - Tiercé Ladbroke;

Cazul C - 363/05 - J.P. Morgan Fleming Claverhouse - Association of Investment Trust Companies - Exemption – Special investment funds;

Cazul C - 455/05 (Velvet & Steel) - Exemption – Credit transactions;

Cazul C - 13/06 (Commission – Greece) - Exemption – Vehicle - breakdown service;

Cazul C - 89/05 (United Utilities) - Exemption – Betting – Call centre;

Cazul C - 18/05 (Salus) - Exemption – Goods used for exempt purposes;

Cauza C-42/18 - Finanzamt Trier impotriva Cardpoint GmbH, Cauza C-235/19- United Biscuits-TVA-gestionare fond de pensii-notiune asigurare scutire TVA Cauza C-801/19 - Scutire TVA - credit / imprumut intercompanii prin Bilet la Ordin FRANCK d.d., Zagreb impotriva Ministarstvo financija Republike Hrvatske

292 (2) a)pct. 3 135 (1) b) Cauza C-692/17 - Paulo Nascimento Consulting – Mediação Imobiliária Lda impotriva Autoridade Tributária e Aduaneira,

292 (2)a)pct.6 135(1)g) Cauza C-231/19 - BlackRock - TVA -

gestionare fonduri comune plasament-serviciu unic C-58/20 si C59/20: DBKAG - scutire TVA fara drept de deducere - software pentru gestionarea de fonduri comune de plasament

292 (2) b) 135 (1) a) Cauza C-605/15 - Minister Finansów impotriva Aviva Towarzystwo Ubezpieczeń na Życie S. A. w Warszawie,







































Cazul C - 155/05 (Villa Maria Beatrice Hospital) - Exemption – Goods used for exempt purposes;

Cazul C - 169/04 (Abbey National, Inscape Investments) - Exemption – Management of special investment funds;

Cazul C - 246/04 (Waldburg) - Exemption – Option for taxation of letting of immovable property;

Cazul C - 280/04 (Jyske Finans) - Exemption – Margin scheme – Sale of business assets;

Cazul C - 472/03 (Arthur Andersen) - Exemption – Insurance transactions;

Cazul C - 284/03 (Temco Europe) - Letting of immovable property;

Cazul C - 269/03 (Objekt Kirchberg) - Option for taxation – Non - retroactive approval;

Cazul C - 308/01 (Gil Insurance) - Tax on insurance;

Cazul C - 77/01 (Empresa de Desenvolvimento) - Economic activities - Holding company – Loans;

Cazul C - 8/01 (Assurandør-Societet) - Exemption - Assessment services;

Cazul C - 305/01 (MKG-Kraftfahrzeuge - Factoring) - Exemption – Factoring;

Cazul C - 275/01 (Sinclair Collis) - Immovable property - Vending machines;

Cazul C - 269/00 (Wolfgang Seeling) - Deduction - Business premises – Private dwelling;

Cazul C - 315/00 (Rudolf Maierhofer) - Immovable property - Prefabricated buildings;

Cazul C - 235/00 (CSC Financial Services) - Exemption -Transactions in securities – Information;

Cazul C - 108/99 (Cantor) - Inducement paid by tenant to future tenant;

Cazul C - 409/98 (Mirror) - Inducement paid by landlord to future tenant;


Cazul C - 34/99 (Primback) - Taxable amount – Interest - free credit;




















Cazul C - 240/99 (Försäkringsaktiebolaget Skandia (publ)) - Exemption - Business activities of insurance company;



Cazul C - 358/97 (Commission – Ireland) - Activities as 'public authority' – Toll;


Cazul C - 400/98 (Brigitte Breitsohl) - Deduction - Planned economic activities;


Cazul C - 349/96 (Card Protection Plan) - Exemption – Insurance;


Cazul C - 283/95 (Karlheinz Fischer) - Exemption - Illegal casino;

Cazul C - 346/95 (Elisabeth Blasi) - Exemption – Short - term accommodation;

Cazul C - 60/96 (Commission – France) - Exemption - Letting of movable property;

Cazul C - 45/95 (Commission – Italy) - Exemption - Goods used for exempt purposes;

Cazul C - 2/95 (Sparekassernes Datacenter) - Exemption - Data handling;




Cazul C - 468/93 (Gemeente Emmen) - 'Building land';



















Cazul C - 63/92 (Lubbock Fine) Exemption - Surrender of lease;

Cazul C - 281/91 (Muys en de Winter) - Taxable amount - Exemption – Interest;


Cazul C - 173/88 (Morten Henriksen) - Exemption - Premises and sites for parking vehicles;


Cazul C - 70/83 (Gerda Kloppenburg) - Failure to transpose Community law;

Cazul C - 255/81 (R.A. Grendel) - Failure to transpose Community law;

Cazul C - 8/81 (Ursula Becker) - Failure to transpose Community law;

Cazul C - 464/10 (Henfling, Davin, Tanghe) - Scutire de taxa pentru serviciile furnizate de un comisionar care actioneaza in nume propriu, dar in contul unui comitent care organizeaza jocuri de noroc si pariuri; Cauza C-130/15 - National Exhibition Centre impotriva Her Majesty‟s Revenue and Customs

Cauza C-607/14 - Bookit Ltd impotriva Commissioners for Her Majestyʼs Revenue and Customs, Cauza C-695/19 - Radio Popular - scutire TVA intermediere asigurari - garantie extinsa - prorata TVA

292 (2)e) 19, 135, 184, 185, 187, 88 Cauza C-17/18 - Virgil Mailat, Apcom Select SA,

Cauza C-278/18 - Manuel Jorge Sequeira Mesquita impotriva Fazenda Pública, Cauza C-201/18 - Mydibel SA impotriva État belge, Cauza C-787/18 – Sögård - ajustare TVA - inchiriere - vanzare – IMOBIL

292 (2)f) 12 (1), (2), (3),135(1), (j) ,(k); 167, 168, 168a, 178 (a), 179

Cauza C-664/16 - Lucretiu Hadrian Vadan impotriva ANAF Cauza C-71/18 - Skatteministeriet impotriva KPC Herning C-935/19 - Grupa Warzywna - scutire TVA fara drept de deducere - livrare IMOBIL.

293 143 (1), 143 (2) a), b),c) Cauza C-528/17 - Milan Božičevič Ježovnik impotriva Republika Slovenija, Cauza C-787/18 – Sögård - ajustare TVA - inchiriere - vanzare – IMOBIL

293 (1) 143 (1), 143 (2) a),b),c) Cauza C-528/17 - Milan Božičevič Ježovnik impotriva Republika Slovenija, Cauza C-531/17 - Vetsch Int. Transporte GmbH impotriva Zollamt Feldkirch Wolfurt,

293 (1) m) 143 (1), 143 (2) a), b), c) Cauza C-528/17 - Milan Božičevič Ježovnik impotriva Republika Slovenija,







































141 (2) a) pct.3, 4, 5, 6

13 (B) (a), (c), (d), pct. 2, 3

si 6

9 (1),135 (1) (a), (c),

(d), (g),(f),(j)167, 178 (a)

Cauza C-169/04- Abbey National plc impotriva Commissioners of Customs & Excise,

Cazul C - 276/09 (Everything Everywhere Ltd, fosta T-Mobile (UK) Ltd) - Operatiuni privind platile si viramentele – Cheltuieli suplimentare facturate in contextul utilizarii anumitor modalitati de plata pentru serviciile de telefonie mobile;

Cazul C - 175/09 (AXA UK) - Servicii de colectare si de procesare a platilor efectuate de clientii unui prestator de servicii de asistenta stomatologica;

Cazul C - 29/08 (AB SKF) - Cesiunea de catre o societate-mama a unei filiale si a participatiei sale intr-o societate controlata – Exercitare dreptului de deducere pentru servicii achizitionate in scopul realizarii unor operatiuni de cesiune de actiuni;

Cazul C - 350/10 - Procedura initiata de Nordea Pankki Suomi Oyj;

Cazul C - 93/10 - Finanzamt

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Essen-NordOst - GFKL Financial Services AG;

Cazul C - 44/11 - Finanzamt Frankfurt am Main V-Höchst impotriva Deutsche Bank AG;

Cazul C - 275/11 - GfBk Gesellschaft für Börsenkommunikation mbH impotriva Finanzamt Bayreuth;

Cazul C - 424/11 - Wheels Common Investment Fund Trustees Ltd, National Association of Pension Funds Ltd, Ford Pension Fund Trustees Ltd, Ford Salaried Pension Fund Trustees Ltd, Ford Pension Scheme for Senior Staff Trustee Ltd impotriva Commissioners for Her Majesty‟s Revenue and Customs;

Cauza C- 464/12 - ATP PensionService A/S impotriva Skatteministeriet,

Cauza C-139/12 - Caixa dʼEstalvis i Pensions de Barcelona impotriva Generalidad de Cataluña

Cauza C-461/12 -Granton Advertising BV impotriva Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag

Cauza C-264/14 – Skatteverket impotriva David Hedqvist, Cauza C-595/13 - Staatssecretaris van Financiën impotriva Fiscale Eenheid X NV

141 (2) b.

13 (B) (a)

135 (1) (a), 178 b)

Cazul C - 242/08 - Hotararea Curtii din 22 octombrie 2009 (SWISS Re) - ref. la cesiunea unui portofoliu de contracte de reasigurare de viata;

Cazul C - 425/06 (Part Service Srl) - Operatiuni de leasing - Fractionarea

artificiala a prestatiei in mai multe elemente - Reducerea bazei de impozitare;

Cazul C – 224/11 - BGŻ Leasing sp. z o.o. impotriva Dyrektor Izby Skarbowej w Warszawie; Cauza C-584/13 - Directeur général des finances publiques impotriva Mapfre asistencia compania internacional de seguros y reaseguros SA,

141 (2) c.

6 (4)

13 (B) (f)

1 (2) , 73, 28

135 (1) (f), (i),

401

Cazul C - 259/10 / C - 260/10 (Rank Group) - Pariuri, loterii si alte jocuri de noroc – Principiul neutralitatii fiscale – Bingo mecanizat cu castiguri platite in numerar («mechanised cash bingo») – Jocuri de tip slot-machine;













Cazul C - 377/11 - International Bingo Technology SA impotriva Tribunal Económico - Administrativo Regional de Cataluña (TEARC);

Cauza C - 464/10 - État belge impotriva Pierre Henfling, Raphaël Davin si Koenraad Tanghe;

Cazul C- 440/12 - Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt) impotriva Finanzamt Hamburg-Bergedorf

141 (2) d.

13 (B) (e)

136 (a) (h)

141 (2) e.

13 (B) (b)

132 (1) (b), 135 (1) (l),

135 (2) (b), (l),273, 342

Cazul C - 270/09 (MacDonald Resorts) - Aplicarea scutirii de TVA pentru prestari de servicii legate de bunuri imobile - Vanzarea de drepturi de folosinta temporara a unor locuinte de vacant;

Cazul C - 572/07 - RLRE Tellmer Property – Aplicarea scutirii de TVA pentru inchirierea de bunuri imobile – Servicii accesorii legate de curatenia spatiilor comune aferente bunurilor inchiriate;

Cazul C - 436/10 - État belge impotriva BLM SA;

Cazul C - 392/11 - Field Fisher Waterhouse LLP - impotriva Commissioners for Her Majesty‟s Revenue and Customs;

Cazul C - 532/11 - Susanne Leichenich impotriva Ansbert Peffekoven, Ingo Horeis; Cauza C-55/14 - Régie communale autonome du stade Luc Varenne impotriva État belge

C-662/13 - Surgicare Unidades de Saúde SA impotriva Fazenda Pública

141 (2) (f)

13 (B) (g)

13 (B) (h)

12,9, 203,

135 (1) (g), (j)

135 (1) (k)

art . 12 pct. 1 si 3, 167, 168

a), 179, 214 (1)a), 273

Cazul C - 461/08 (Don Bosco Onroerend Goed BV) - Aplicare scutirii de TVA pentru livrarea unui teren pe care se afla o cladire partial demolata in locul careia trebuie realizata o noua constructive;

Cazul C - 326/11 - J. J. Komen en Zonen Beheer Heerhugowaard BV impotriva Staatssecretaris van Financiën;

Cazul C - 299/11 - Staatssecretaris va Financiën impotriva Gemeente Vlaardingen;

Cazul C - 5 /11 - Woningstichting

















Maasdriel impotriva Staatssecretaris van Financiën;

Cazul C - 138/12 - Rusedespred OOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

Cazul C - 622/11 - Staatssecretaris van Financiën impotriva Pactor Vastgoed BV;

Aceasta trebuie interpretata in sensul ca se opune recuperarii sumelor datorate ca urmare a regularizarii unei deduceri a taxei pe valoarea adaugata de la o alta persoana impozabila decat cea care a efectuat aceasta deducere. Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj, Cauza C-595/13 - Staatssecretaris van Financiën impotriva Fiscale Eenheid X NV

141 (2) (g)

13 (B) (c)

136 (a) (b)

Cazul C - 160/11 - Bawaria Motors sp. z o.o. impotriva Minister Finansów;

141 (2) (e)

6 (2) a), 13 b)

Cazul C - 210/11 – État belge impotriva Medicom SPRL (C-210/11), Maison Patrice Alard SPRL (C-211/11);

141 (2) f) 9 (1), 12 (1), 135 (1) j), k)

Cauza C-331/14 - Petar Kezić s.p. Trgovina Prizma impotriva Republika Slovenija

141 (3)

13 (C)

137

Cazul C - 269/03 (Objekt Kirchberg) - Option for taxation – Non - retroactive approval;





Cazul C - 23/98 (Heerma) - Economic activities Supply by partner to partnership;


















Cazul C - 291/92 (Dieter Armbrecht) - Private assets Business assets;

Cazul C - 8/81 (Ursula Becker) - Failure to transpose Community law;


Aceasta trebuie interpretata in sensul ca se opune recuperarii sumelor datorate ca urmare a regularizarii unei deduceri a taxei pe valoarea adaugata de la o alta persoana impozabila decat cea care a efectuat aceasta deducere.

142

14

28c (B)

28c (D)

131, 140,

143, 144,

145

131,

140 (a) (b) (c)

131,

143 (d)


Cazul C - 217/94 (Eismann Alto Adige) - Administrative obligations – Accompanying documents;


Cazul C – 9/92 - Hotararea Curtii din 2 august 1993

Cazul C – 312/91 - Hotararea Curtii din 1 iulie 1993, (Metalsa Srl)

Cazul C - 297/89 - Rigsadvokaten v Nicolai Christian Ryborg;


Cazul C - 127/86 (Yves Ledoux) - Use of vehicle in another Member State;

Cazul C - 257/86 (Commission – Italy) - Exemption on import - Free samples;

Cazul C - 10/87 - Hotararea Curtii din 21 iunie 1988

Cazul C - 249/84 (Venceslas Profant) - Importation from another Member State;

Cazul C - 823/79 - Criminal proceedings against Giovanni Carciati;

142 (1) (a)

14 (1) (a)

28c (B) (a)

132 (1) e), 140 (a),(b),143 (1) a), 168,

370

Cauza C-144/13 “VDP Dental Laboratory NV impotriva Staatssecretaris van Financiën‟‟

142 (1) (b)

28c (B) (b)

140 (b) Cauza C-144/13 “VDP Dental Laboratory NV impotriva Staatssecretaris van





















Financiën‟‟

142 (1) (c)

28c (B) (c)

140 (c)

142 (1) (d)

14 (1) (d)

143 (b) (c)

Cazul C - 250/11 - Lietuvos geležinkeliai AB impotriva Vilniaus teritorinė muitinė, Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos;

142 (1) (e)

14 (1) (g)

143 (f – i)

142 (1) (f)

14 (1) (g)

143 (b) (c)

142 (1) (g)

14 (1) (g)

143 (f – i)

142 (1) (h)

14 (1) (e)

11 (B) (5)

143 (e)

88

142 (1) (i)

142 (1) (j)

14 (1) (h)

143 (j)

142 (1) (k)

14 (1) (k)

143 (l)

292 (1) l)

142 (1) (l)

28c (D)

131, 143 (d) Cauza C-633/15 - London Borough of Ealing impotriva Commissioners for Her Majesty’s Revenue and Customs,

292 (1)p) 131 (1)a) Cauza C-4/18, C-5/18 - Michael Winterhoff impotriva Finanzamt,

292 (2) (e), (f)

142 (2) 9,12, 14 (3), 73, 135

(1),j), l), 167, 168, 184, 185, 187, 282, 283, 288, 291, 292

Cauza C-128/14 - Staatssecretaris van Financiën impotriva Het Oudeland Beheer BV

Cauza C-520/14 - Gemeente Borsele impotriva Staatssecretaris van Financiën Cauza C-308/16 - Kozuba Premium Selection sp. z o.o. impotriva Dyrektor Izby Skarbowej w Warszawie Cauza C-672/16 - Imofloresmira – Investimentos Imobiliários SA impotriva Autoridade Tributária e Aduaneira Cauza C-265/18 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva Akvilė Jarmuškienė,



















143

15

9.1, 12, 131, 135, 146,

147, 148,

149, 150,

151, 152,

153, 395 (1)

Cazul C - 116/10 (Feltgen si Bacino Charter Company SA) - Aplicarea scutirii de TVA pentru operatiuni de inchiriere a navelor maritime;

Cazul C - 183/04 (Elmeka) - Zero rate – Chartering of vessels – Transport of fuel for sea vessels;




Cazul C - 203/87 (Commission – Italy) -







Zero rate; Cauza C-392/16 - Dumitru Marcu impotriva ANAF

294 (1)a)

143 (1) (a)

15 (1)

131,

144 (1) (a) pct 5;

146 (1) (a), (e)

Cazul C - 111/92 (Wilfried Lange) - Illegal export;


Cauza C- 563/12 - ‟‟BDV Hungary Trading Kft, in lichidare,impotriva Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága‟‟ Cauza C-108/17 - „Enteco Baltic” UAB impotriva

Muitinės Cauza C-495/2017 - Cartrans Spedition SRL impotriva Directiei Generale Regionale a Finantelor Publice Ploiesti, Cauza C-275/18 - Milan Vinš impotriva Odvolací finanční ředitelství, Cauza C-653/18 - Unitel sp. z o.o. impotriva Dyrektor Izby Skarbowej w Warszawie,

Cauza C-39/17 - Lubrizol France SAS impotriva Caisse nationale du Régime social des indépendants (RSI) participations extérieures,

294 (1) b)

143 (1) (b)

15 (2)

131,146 (1) (b)

147 (1) (a) (b)

147 (1) (c)

147 (2) (1) (2), 273

Cazul C - 271/06 (Netto Supermarkt) – Aplicarea scutirii de TVA pentru livrari de bunuri expediate in afara Comunitatii - Neindeplinirea conditiilor de scutire - Falsificarea probei exportului de catre client; Cauza C- 563/12 - ‟‟BDV Hungary Trading Kft, in lichidare,impotriva Nemzeti Adó- és Vámhivatal Közép-magyarországi RegionálisAdó Főigazgatósága‟‟ Cauza C-307/16- Stanisław Pieńkowski impotriva Dyrektor Izby Skarbowej w Lublinie, Cauza C-653/18 - Unitel sp. z o.o. impotriva Dyrektor Izby Skarbowej w Warszawie,

294 (1)c)

143 (1) (c)

15 (13)

131, 146 (1) (a), (e)

Cauza C-288/16 - „L.Č.” IK impotriva Valsts

ieņēmumu dienests,

Cauza C-495/2017 - Cartrans Spedition SRL impotriva Directiei Generale Regionale a Finantelor Publice Ploiesti,



























294(1)d)

143 (1) (d)

14 (1) (i)

15 (14)

86 (1),144

153 (1) (2)



Cauza C - 9/92 Hotararea Curtii din 1 iulie 1993, in cauza C- 312/91 Metalsa Srl;

Cazul C - 297/89 - Rigsadvokaten v Nicolai Christian Ryborg;


Cazul C - 127/86 (Yves Ledoux) - Use of vehicle in another Member State;

Cazul C - 257/86 (Commission – Italy) - Exemption on import - Free samples;

Hotararea Curtii din 21 iunie 1988, in cauza 10/87;

Cazul C - 249/84 (Venceslas Profant) - Importation from another Member State;

Cazul C - 823/79 - Criminal proceedings













against Giovanni Carciati; Cauza C-288/16 - „L.Č.” IK impotriva Valsts ieņēmumu dienests,

Cauza C-276/16 - Agenzia delle Entrate impotriva Federal Express Europe Inc.,

143 (1) (e)

15 (3)

146 (1) (d)

143 (1) (f)

28c (C)

142


143 (1) (g)

28 (3) (b)

Anexa F (17)

371

Anexa X

(B) (10)

Cazul C - 169/00 (Commission – Finland) - Exemption - Works of Art;

294 (1) h)

143 (1) (h)

15 (4)

15 (5)

15 (8)

148 (a), (b), (c), (d),

150 (1) (2)

148 (a)

148 (c)

148 (d)

Cazul C - 97/06 (Navicon ) - Zero rate – Chartering of sea vessels;

Cazul C - 185/89 (Velker) - Zero rate – Provisioning of sea-going Vessels;

Cazul C - 168/84 (Günther Berkholz) - Fixed establishment – Zero rate;

Cazul C - 33/11 - A Oy impotriva Veronsaajien oikeudenvalvontayksikkö;

Cazul C - 197/12 - Commission européenne impotriva République française;

Cazul 526/13 - Fast Bunkering Klaipėda” UAB Impotriva Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos Cauza C-291/18 - Grup Servicii Petroliere SA impotriva ANAF – Directia Generala de Solutionare a Contestatiilor, ANAF– Directia Generala de Administrare a Marilor Contribuabili, 294 (1) h) pct. 1 148 (a), (c) Cauza C-291/18 - Grup Servicii Petroliere SA impotriva ANAF – Directia Generala de Solutionare a Contestatiilor, ANAF– Directia Generala de Administrare a Marilor Contribuabili,

143 (1) (h) 2. 148 (a) Cazul 526/13 - Fast Bunkering Klaipėda” UAB Impotriva Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

143 (1) (i)

15 (6)

15 (7)

15 (9)

148 (f)

148 (e)

148 (g)

Cazul C - 382/02 (Cimber Air) - Zero rates - National routes;

Cazul C - 33/11 - A Oy impotriva Veronsaajien oikeudenvalvontayksikkö;

143 (1) (j)

15 (10)

151 (1)

(1) (a – d)

151 (2)

Cazul C - 225/11 - The Commissioners for Her Majesty‟s Revenue and Customs impotriva Able UK Ltd;


























143 (1) (k)

15 (10)

151 (1)

(1) (a – d)

151 (2)


143 (1) (l)

15 (10)

151 (1)

(1) (a – d)




151 (2)

143 (1) (m)

15 (10)

151 (1)

(1) (a – d)

151 (2)


143 (1) (n)

15 (11)

152

143 (1) (o)

15 (12)

146 (1) (c)

146 (2)

294 (2) (a)

143 (2) (a)

28c (A) (a)

131, 138 (1),

139 (1),168 a), 273


Cazul C - 409/04 - Teleos; Cazul C - 146/05 - Collee; Cauza C- 285/09 - R., impotriva Generalbundesanwalt beim Bundesgerichtshof,Finanzamt Karlsruhe-Durlach, Cazul C - 273/11 - Mecsek-Gabona Kft Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága; Cazul C - 587/10 - Vogtländische Straßen, Tief - und Rohrleitungsbau GmbH Rodewisch (VSTR) impotriva Finanzamt Plauen; Cauza C-492/13 - Traum EOOD impotriva Direktor na Direktsia „Obzhalvane i danachno osiguritelna praktika” Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite Cauza C-24/15 - Josef Plöckl impotriva Finanzamt Schrobenhausen, Cauza C-21/16 - Euro Tyre BV – Sucursal em Portugal impotriva Autoridade Tributária e Aduaneira, Cauza C-386/16 – Toridas UAB impotriva Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos,

Cauza C-628/16 - Kreuzmayr GmbH impotriva Finanzamt Linz

143 (2) (b)

28c (A) (b)

138 (2) (a)


143 (2) (c)

28c (A) (c)

138 (2) (b),

139 (2)















143 (2) (d)

28c (A) (d)

138 (2) (c)

Cazul C - 217/94 (Eismann Alto Adige) - Administrative obligations – Accompanying documents; Cauza C-492/13 - Traum EOOD impotriva Direktor na Direktsia „Obzhalvane i danachno osiguritelna praktika” Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite



144

16

28c (E)

164, 166

141 (a – e),

154, 155,

156, 157,

158, 159,

160, 161,

163, 164,

165, 202


Cazul C - 166/94 (Pezzullo Molini Pastifici Mangimifici) - Interest from time of temporary importation;



144 (1)

144 (1) (a)

16 (1) (B)

28c (E)

71(1)

141 (a – e),

143 (1),

154, 155,

156, 157,

158, 159,

160, 161,

163, 164,

165, 202



C-272/13 - Equoland Soc. coop. Arl impotriva Agenzia delle Dogane

144 (1) (b)

16 (1) (D)

28c (E)

141 (a – e),

154, 155,

156, 157,

158, 159,

160, 161,

163, 164,

165, 202

144 (1) (c)

16 (1) (C)

28c (E)

141 (a – e),

154, 155,

156, 157,

158, 159,

160, 161,








163, 164,

165, 202

144 (1) (d)

16 (1) (E)

28c (E)

141 (a – e),

154, 155,

156, 157,

158, 159,

160, 161,

163, 164,

165, 202

144 (2)

1441

15 (14)

28b (E) (3)

149,

153 (1) (2)

356 (2) (3)



297

145

17 (2)

19

29

9,

167, 168,

168(a), 169,

173, 176,

177, 178, 179,

185, 185 (2), 226 (3)

398 (1 – 4)

Cazul C - 103/09 (Weald Leasing) - Practici abuzive-Operatiuni de leasing derulate de un grup de intreprinderi in vederea esalonarii platii TVA nedeductibile;

Cazul C - 277/09 (RBSD Deutschland Holdings) - Exercitarea dreptului de deducere a TVA aferente achizitiei de bunuri efectuata intr-un stat membru, in conditiile in care aceste bunuri sunt utilizate in cadrul unor operatiuni de leasing efectuate intr-un alt stat membru- Principiul interzicerii practicilor abusive;

Cazul C - 438/09 (Dankowski) - Reglementare nationala care interzice exercitarea dreptului de deducere a TVA pentru servicii facturate de o persoana neinregistrata in scopuri de TVA;

Cazul C - 385/09 (Nidera Handelscompagnie) - Reglementare nationala care exclude dreptul de deducere a TVA pentru bunurile revandute inainte de inregistrarea persoanei in scopuri de TVA;

Cazul C - 392/09 (Uszodaépìtő) - Conditionarea exercitarii dreptului de deducere a TVA aferente unor lucrari de constructii de rectificarea facturilor referitoare la operatiunile respective si de








depunerea unei declaratii suplimentare rectificative;

Cazul C - 395/09 (Oasis East) - Reglementare nationala care exclude dreptul de deducere a taxei;

Cazul C - 188/09 (Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski) - Limitarea exercitarii dreptului de deducere in cazul nerespectarii unei formalitati de inregistrare in contabilitate a vanzarilor efectuate;

Cazul C - 368/09 (Pannon Gép Centrum) – Prevedere in legislatia nationala care conditioneaza exercitarea dreptului de deducere de existenta unei informatii eronate inscrisa in facture;

Cazul C - 74/08 (PARAT Automotive Cabrio) - Taxa aferenta achizitionarii de echipamente subventionate - Exercitarea dreptului de deducere - Excluderi prevazute de o reglementare nationala la momentul intrarii in vigoare a Directivei a 6 a;

Cazul C - 10/08 (Commission v Finland) - Impozitarea in Finlanda a vehiculelor de ocazie achizitionate din alte state membre - Compatibilitatea legislaţiei naţionale cu primul paragraf al articolului 90 CE, Directiva a 6-a si Directiva 2006/112/CE;

Cazul C - 515/07 (Vereniging Noordelijke Land- en Tuinbouw Organisatie) – Bunuri si servicii utilizate pentru atat pentru operatiuni taxabile cat si pentru alte operatiuni decat cele taxabile – Dreptul de deducere imediata si integrala a taxei pe valoarea adaugata aferente achizitionarii unor astfel de bunuri si de servicii;

Cazul C - 414/07 (Magoora) - Exercitarea dreptului de deducere a TVA aferenta achizitiei de carburant pentru anumite vehicule, indiferent de finalitatea utilizarii acestora – Limitarea dreptului de deducere;

Cazul C - 371/07 (Danfoss A/S si AstraZeneca A/S) - Prestari de servicii cu titlu gratuit efectuate de persoana impozabila in alte scopuri decat pentru desfasurarea activitatii economice – Exercitarea dreptului de deducere;

Cazul C - 96/07 - Ecotrade;


Cazul C - 368/06 - Cedilac;












Cazul C - 128/05 - Commission – Austria - Passenger transport – Flat - rate taxation;

Cazul C - 228/05 (Stradasfalti) - Limitation of deductions on cyclical grounds;

Cazul C - 440/04 (Recolta Recycling) - Deduction – Knowledge of fraud;

Cazul C - 439/04 (Axel Kittel) - Deduction – Knowledge of fraud

Cazul C - 184/04 (Uudenkaupungin kaupunki) - Deduction – Adjustment of input tax;

Cazul C - 243/03 (Commission – France) - Deduction - Capital goods financed by subsidies;

Cazul C - 204/03 (Commission – Spain) - Deduction – Subsidies;

Cazul C - 434/03 (P. Charles) - Deduction – Private/business use;

Cazul C - 465/03 (Kretztechnik) - Deduction – Issue of shares;

Cazul C - 376/02 (Goed Wonen) - Deduction Changed legislation – Legitimate expectations – Legal certainty;

Cazul C - 33/03 (Commission – UK) - Deduction - Business use of employee‟s private car;

Cazul C - 32/03 (I/S Fini H.) - Taxable persons - End of business activities;

Cazul C - 25/03 (HE (Hans U. Hundt- Eßwein) - Deduction - Home office - Marital community


Cazul C - 17/01 (Walter Sudholz) - Special measure;

Cazul C - 305/01 (MKG-Kraftfahrzeuge- Factoring) - Exemption – Factoring;

Cazul C - 78/00 (Commission – Italy) - Refund by way of Government bonds;

Cazul C - 16/00 (Cibo Participations) - Deduction - Holding company;

Cazul C - 102/00 (Welthgrove) - Economic activities - Holding company;

Cazul C - 150/99 (Stockholm Lindöpark) - Exemption - Letting of immovable





















property – Golf;

Cazul C - 142/99 (Floridienne, Berginvest) - Deduction - Holding company - Dividend and interest;

Cazul C - 136/99 (Société Monte Dei Paschi Di Siena) - Refund to non-resident traders;


Cazul C - 98/98 (Midland Bank) - Deduction - Direct relationship with taxable supply;


Cazul C - 110/98 (Gabalfrisa) - Economic activities - Conditional deduction;

Cazul C - 43/96 (Commission – France) - Deduction - Private use;

Cazul C - 302/93 (Debouche) - Refund of VAT to non - resident traders;



Cazul C - 4/94 (BLP) - Deduction - Taxable use in next phase;

Cazul C - 333/91 (Sofitam Satam) - Deduction - Share dividends;

Cazul C - 97/90 (Lennartz) - Deduction – Adjustment – Business purposes;


Cazul C - 50/87 (Commission – France) - Deduction – Restrictions;

Cazul C - 123/87 (Léa Jorion) - Deduction - Invoicing requirements;

Cazul C - 89/81 (Hong Kong Trade Development Council) - Services free of charge;

Cazul C - 51/76 (Verbond van Nederlandse Ondernemingen ) - Capital goods;

Cazul C - 118/11 - Eon Aset Menidjmunt OOD impotriva Direktor na Direktsia




















„Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

Cazul C - 280/10 - Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz, spółka jawna impotriva Dyrektor Izby Skarbowej w Poznaniu;

Cazul C - 153/11 - Klub OOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

Cazul C - 414/10 - VELECLAIR SA impotriva Ministre du Budget, des Comptes publics et de la Réforme de l‟État;

Cazul C - 80/11 - Mahagében kft impotriva Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatóság‟;

Cazul C - 496/11 - Portugal Telecom. SGPS SA – Fazenda Pública;

Cazul C - 257/11 - SC Gran Via Moinesti SRL impotriva Agentiei Nationale de Administrare Fiscala (ANAF), Administratiei Finantelor Publice Bucuresti Sector 1;

Cazul C - 285/11 - Bonik EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

Cauza C–131/13 - Staatssecretaris van Financiën, impotriva Schoenimport „Italmoda” Mariano Previti

Cauza C-518/14 - Senatex GmbH impotriva

Finanzamt Hannover‑ Nord,

Cauza C-734/19 - ITH - Deducere TVA- IMOBIL - CLADIRE - proiect abandonat;

297 (1)

145 (1)

17 (1)

9 (1), 12(1),65,167,168,168 (a) 178, 179,180, 182,184, 187, 185 (2) b),193, 206, 213, 214 (1) a), 242, 244, 250, 252, 273

Cazul C - 152/02 (Terra Baubedarf) - Time of deduction;

Cazul C - 80/11 - Mahagében kft impotriva Nemzeti Adó - és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatóság; Cazul C - 439/04 (Axel kittel, Recolta Recycling) - Deduction – Knowledge of fraud;

Cazul C - 257/11 - SC Gran Via Moinesti SRL impotriva Agentiei Nationale de Administrare Fiscala (ANAF), Administratiei Finantelor Publice Bucuresti Sector 1; Cauza C-660/16 - Finanzamt Dachau impotriva Achim Kollroß Cauza C-16/17 - TGE Gas Engineering GmbH impotriva Autoridade Tributária e Aduaneira
























Commissioners of Customs & Excise


Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj,

Cauza C-277/14 - PPUH Stehcemp impotriva Dyrektor Izby Skarbowej w Łodzi, Cauza C-277/14 - PPUH Stehcemp impotriva Dyrektor Izby Skarbowej w Łodzi,

Cauza C-332/15 - Giuseppe Astone Cauza C-672/16 - Imofloresmira – Investimentos Imobiliários SA impotriva Autoridade Tributária e Aduaneira Cauza C-159/17 - Intreprinderea Individuala Dobre M. Marius impotriva Ministerului Finantelor Publice – A.N.A.F. – D.G.R.F.P. Galati – Serviciul Solutionare Contestatii, Cauza C-81/17 - Zabrus Siret SRL impotriva Directiei Generale Regionale a Finantelor Publice Iasi – Administratia Judeteana a Finantelor Publice Suceava, Cauza C-459/17 - Valériane SNC impotriva Ministre de l’Action et des Comptes publics,Cauza C-140/17 - Szef Krajowej Administracji Skarbowej impotriva Gmina Ryjewo, Cauza C-249/17 - Ryanair Ltd impotriva The Revenue Commissioners Cauza C-664/16 - Lucretiu Hadrian Vadan impotriva ANAF Cauza C-712/17 - EN.SA. Srl impotriva Agenzia delle Entrate, Cauza C-734/19 - ITH - Deducere TVA- IMOBIL - CLADIRE - proiect abandonat; Cauza C-182/20: BE Suceava - TVA - activitate economica - drept deducere pentru operatiuni anterioare intrarii in faliment

145 (2) 9 (1), 12 (1) a), 167, 168 a), 179, 214 (1)

a), 273

Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj, Cauza C-126/14 - „Sveda” UAB impotriva Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos,











http://curia.europa.eu/juris/document/document.jsf;jsessionid=9ea7d2dc30dda81ae87a6ed04c339684e2401877f6a7.e34KaxiLc3qMb40Rch0SaxyNb3v0?text=&docid=200012&pageIndex=0&doclang=RO&mode=req&dir=&occ=first&part=1&cid=792769


























145 (2) a)

6 (2) a)

13 b)

17 (2) a)

17 (3)

18 (1) a)

19

28 (3)

9,167, 168 a),

176, 178 a), b),

185, 185 (2)

370, 371,

372, 373,

374, 391,

392

Cazul C - 538/08 (X Holding) si Cazul C - 33/09 (Oracle) – Exercitare dreptului de deducere a TVA achitate pentru anumite categorii de bunuri si servicii;

Cazurile conexe C-536/08 si C-539/08 (X) – Exercitarea dreptului de deducere pentru achizitii intracomunitare de bunuri; Cazul C - 439/04 (Axel kittel, Recolta Recycling) - Deduction – Knowledge of fraud; Cazul C - 377/08 (EGN) – Exercitarea dreptului de deducere pentru servicii de telecomunicatii furnizate in beneficiul unui client stabilit in alt stat membru – Stabilirea locului prestarii serviciului;

Cazul C - 435/05 (Investrand) – Deduction – Services obtained prior to registration;

Cazul C - 338/98 (Commission – Netherlands) - Deduction - Business use of employee's private car;

Cazul C - 345/99 (Commission – France) - Deduction - Cars exclusively used for driving instruction;

Cazul C - 40/00 (Commission – France) - Deduction - Reintroduction of exclusion;














Cazul C - 408/98 (Abbey National) - Deduction - Transfer of totality of goods;

Cazul C - 177/99 (Ampafrance) - Deduction - Special measure

Cazul C - 98/98 (Midland Bank) - Deduction Direct relationship with taxable supply;


Cazul C - 134/97 - Victoria Film;

Cazul C - 43/96 (Commission – France) - Deduction - Private use;


Cazul C - 37/95 (Ghent Coal Terminal) - Deduction - Investment goods;



Cazul C - 342/87 (Genius Holding) - Deduction – VAT mentioned on invoice;

Cazul C - 165/86 (Leesportefeuille 'Intiem') - Deduction - Delivery to employees;

Cazul C - 496/11 - Portugal Telecom. SGPS SA – Fazenda Pública;



Cazul C - 104/12 - Finanzamt Köln-Nord impotriva Wolfram Becker;

Cauza C - 444/12 - Hardimpex Kft impotriva Nemzeti Adó- és Vámhivatal Kiemelt Ügyek és Adózók Adó Főigazgatósága;

Cazul C - 26/12 – Fiscale eenheid PPG Holdings BV cs te Hoogezand impotriva Inspecteur van de Belastingdienst/Noord/kantoor



















Groningen;

Cazul C - 124/12 – AES-3C Maritza East 1 EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, Plovdiv;

Cazul C - 210/11 – État belge impotriva Medicom SPRL (C-210/11), Maison Patrice Alard SPRL (C-211/11);

Cauza C- 204/13 - Finanzamt Saarlouis impotriva Heinz Malburg

Cauza C-126/14 - „Sveda” UAB impotriva Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos,





297 (4) 145 (4) 9(1), 12 (1), 131, 146 (1), 167, 168

a), 168a,169, 173 pct. 1,176, 178 a), 179, 180, 182, 213,

214 (1) a),d), e) 273

Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj, Cauza C-400/15 - Landkreis

Potsdam‑Mittelmark impotriva Finanzamt Brandenburg Cauza C-132/16 - Direktor na Direktsia „Obzhalvane i danachno‑osiguritelna praktika” – Sofia impotriva „Iberdrola Inmobiliaria Real Estate Investments” EOOD, Cauza C-507/16 - Entertainment Bulgaria System EOOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” - Sofia, Cauza C-374/16 - Rochus Geissel, actionand in calitate de lichidator al RGEX GmbH i.L. impotriva Finanzamt Neuss

Cauza C-672/16 - Imofloresmira – Investimentos Imobiliários SA impotriva Autoridade Tributária e Aduaneira Cauza C-159/17 - Intreprinderea Individuala Dobre M. Marius impotriva Ministerului Finantelor Publice – A.N.A.F. – D.G.R.F.P. Galati – Serviciul Solutionare Contestatii, Cauza C-81/17 - Zabrus Siret SRL impotriva Directiei Generale Regionale a Finantelor Publice Iasi – Administratia Judeteana a Finantelor Publice Suceava, Cauza C-16/17 - TGE Gas Engineering GmbH impotriva Autoridade Tributária e Aduaneira Cauza C-140/17 - Szef Krajowej Administracji Skarbowej impotriva Gmina Ryjewo, Cauza C-249/17 - Ryanair Ltd impotriva The Revenue Commissioners Cauza C-153/17 - Commissioners for Her Majesty’s Revenue and Customs impotriva Volkswagen Financial Services (UK) Ltd, Cauza C-502/17 - C&D Foods Acquisition ApS impotriva Skatteministeriet, Cauza C-664/16 - Lucretiu Hadrian Vadan impotriva ANAF Cauza C-225/18 - Grupa Lotos S.A. impotriva Minister Finansów, Cauza C-712/17 - EN.SA. Srl impotriva Agenzia delle Entrate, Cauza C-566/17 - Związek Gmin Zagłębia Miedziowego w Polkowicach impotriva Szef Krajowej Administracji Skarbowej, Cauza C-316/18 - Commissioners for Her Majesty’s Revenue and Customs impotriva The Chancellor, Masters and Scholars of the University of Cambridge, Cauza C-273/18 - SIA „Kuršu zeme” impotriva Valsts ieņēmumu dienests, Cauza C – 430/19 - CF SRL – TVA – frauda – achizitii fictive Cauza C-734/19 - ITH - Deducere TVA- IMOBIL - CLADIRE - proiect abandonat; Cauza C-182/20: BE Suceava - TVA - activitate economica - drept deducere pentru operatiuni anterioare intrarii in faliment



























































297 (4) a)

145 (5) (a)

17 (2), (5), (6),

19

32,132 (1) i),131, 133,134, 138 (1),146

(1),167, 168 a), 168a,169,173

pct.1,178a), 179, 180, 182, 213, 214

Cazul C - 435/05 (Investrand) - Deduction – Services obtained prior to registration;

Cazul C - 338/98 (Commission – Netherlands) - Deduction - Business use of employee's private car; Cazul C - 345/99 (Commission – France)

- Deduction - Cars exclusively used for driving instruction;

Cazul C - 40/00 (Commission – France) - Deduction - Reintroduction of exclusion; Cazul C - 408/98 (Abbey National) - Deduction - Transfer of totality of goods; Cazul C - 177/99 (Ampafrance) - Deduction - Special measure; Cazul C - 98/98 (Midland Bank) - Deduction - Direct relationship with taxable supply Cazul C - 85/97 - Société Financière d'lnvestissements (SFI) - Time of chargeability - Free transport of employees; Cazul C - 134/97 - Victoria Film; Cazul C - 43/96 (Commission – France) - Deduction - Private use; Cazul C - 318/96 (SPAR) - Charges characterized as turnover tax;












Cazul C - 37/95 (Ghent Coal Terminal) - Deduction - Investment goods; Cazul C - 302/93 (Debouche) - Refund of VAT to non-resident traders; Cazul C - 291/92 (Dieter Armbrecht) - Private assets - Business assets; Cazul C - 342/87 (Genius Holding) - Deduction – VAT mentioned on invoice; Cazul C - 165/86 (Leesportefeuille 'Intiem') - Deduction - Delivery to employees; Cazul C-25/11 (Varzim Sol – Turismo, Jogo e Animação SA impotriva Fazenda Pública; Cazul C - 594/10 - T. G. van Laarhoven impotriva Staatssecretaris van Financiën); Cazul C - 438/09 - Bogusław Juliusz Dankowski impotriva Dyrektor Izby Skarbowej w Łodzi; Cazul C - 496/11 - Portugal Telecom.SGPS SA – Fazenda Pública; Cazul C - 319/12 - Minister Finansów impotriva MDDP sp. z o.o. Akademia Biznesu, sp. Komandytowa; Cauza C-400/15 - Landkreis

Potsdam‑Mittelmark impotriva

FinanzamtBrandenburg Cauza C-374/16 - Rochus Geissel, actionand in calitate de lichidator al RGEX GmbH i.L. impotriva Finanzamt Neuss Cauza C-672/16 - Imofloresmira – Investimentos Imobiliários SA impotriva Autoridade Tributária e Aduaneira Cauza C-628/16 - Kreuzmayr GmbH impotriva Finanzamt Linz Cauza C-159/17 - Intreprinderea Individuala Dobre M. Marius impotriva Ministerului Finantelor Publice – A.N.A.F. – D.G.R.F.P. Galati – Serviciul Solutionare Contestatii, Cauza C-81/17 - Zabrus Siret SRL impotriva Directiei Generale Regionale a Finantelor Publice Iasi – Administratia Judeteana a Finantelor Publice Suceava, Cauza C-16/17 - TGE Gas Engineering GmbH impotriva Autoridade Tributária e Aduaneira Cauza C-249/17 - Ryanair Ltd impotriva The Revenue Commissioners Cauza C-153/17 - Commissioners for Her Majesty’s Revenue and Customs impotriva Volkswagen Financial Services (UK) Ltd, Cauza C-502/17 - C&D Foods Acquisition ApS impotriva Skatteministeriet, Cauza C-664/16 - Lucretiu Hadrian Vadan impotriva ANAF Cauza C-712/17 - EN.SA. Srl impotriva Agenzia delle Entrate, Cauza C-566/17 - Związek Gmin Zagłębia Miedziowego w Polkowicach impotriva Szef Krajowej Administracji Skarbowej, Cauza C-316/18 - Commissioners for Her Majesty’s Revenue and Customs impotriva The Chancellor, Masters and Scholars of the University of Cambridge, Cauza C-273/18 - SIA „Kuršu zeme” impotriva Valsts ieņēmumu dienests, Cauza C-653/18 - Unitel sp. z o.o. impotriva Dyrektor Izby Skarbowej w Warszawie, Cauza C – 430/19 - CF SRL – TVA – frauda – achizitii fictive Cauza C-182/20: BE Suceava - TVA - activitate economica - drept deducere pentru operatiuni anterioare intrarii in faliment




























































145 (5) (b)

17 (6)

29

176

398 (1 – 4)

Cazul C - 155/01 (Cookies World) - Expenditures relating to supplies abroad;

Cazul C - 409/99 (Metropol Treuhand – Michael Stadler) - Deduction – Standstill;

Cazul C - 345/99 (Commission – France) - Deduction - Cars exclusively used for driving instruction;

Cazul C - 40/00 (Commission – France) - Deduction - Reintroduction of exclusion;

Cazul C - 177/99 (Ampafrance) Deduction - Special measure;

Cazul C - 305/97 (Royscot Leasing) Deduction - Business purposes - Stand- still;

Cazul C - 43/96 (Commission – France) Deduction – Private use;

Cazul C - 45/95 (Commission – Italy) Exemption - Goods used for exempt purposes;

297 (4) c) 131, 146 (1) a), b) Cauza C-653/18 - Unitel sp. z o.o. impotriva Dyrektor Izby Skarbowej w Warszawie,










297 (7)

168a, 176 Cauza C-225/18 - Grupa Lotos S.A. impotriva Minister Finansów,

297 (8)

131, 146 (1) a), b), 167, 168, 168 a),

Cauza C-159/17 - Intreprinderea Individuala Dobre M. Marius impotriva Ministerului Finantelor Publice – A.N.A.F. – D.G.R.F.P. Galati – Serviciul Solutionare Contestatii, Cauza C-459/17 - Valériane SNC impotriva Ministre de l’Action et des Comptes publics, Cauza C-712/17 - EN.SA. Srl impotriva Agenzia delle Entrate, Cauza C-273/18 - SIA „Kuršu zeme” impotriva Valsts ieņēmumu dienests, Cauza C-653/18 - Unitel sp. z o.o. impotriva Dyrektor Izby Skarbowej w Warszawie,

1451 (1)

168 (a),

176

Cazul C - 124/12 - AES-3C Maritza East 1 EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, Plovdiv;
















146

18 (1)

28f (2)

9,

167,

168(a)

178 (b),

203

Cazul C - 128/05 (Commission – Austria) - Passenger transport – Flat-rate taxation;

Cazul C - 33/03 (Commission – UK) Deduction - Business use of employee‟s private car;

Cazul C - 25/03 (HE (Hans U. Hundt- Eßwein)) Deduction - Home office - Marital community;

Cazul C - 152/02 (Terra Baubedarf) – Time of deduction;

Cazul C - 90/02 (Gerhard Bockemühl) Deduction - Invoice requirements;

Cazul C - 338/98 (Commission – Netherlands) Deduction - Business use of employee's private car;

Cazul C - 78/00 (Commission – Italy) - Refund by way of Government bonds;

Cazul C - 361/96 (Grandes Sources d'Eaux Minérales Françaises) - Refund to non-resident traders – Duplicate invoice;

Cazul C - 286/94 (Garage Molenheide) - Proportionality - Refund of VAT – Guarantees;

Cazul C - 85/95 (John Reisdorf) Deduction - Loss of original invoices;

Cazul C - 333/91 (Sofitam (Satam)) Deduction - Share dividends;

Cazul C - 50/87 (Commission – France) Deduction – Restrictions;

Cazul C - 123/87 (Léa Jorion) Deduction - Invoicing requirements;

Cazul C – 324/11 - Gábor Tóth impotriva Nemzeti Adó- és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága;


Cazul C - 642/11 - Stroy trans EOOD

















impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

Cazul C - 643/11 - LVK – 56 EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

Cauza C - 271/12 - Petroma Transports SA impotriva État belge;


Commissioners of Customs & Excise Cazul C - 439/04 (Axel kittel, Recolta Recycling) - Deduction – Knowledge of fraud;

Cauza C–131/13 - Staatssecretaris van Financiën, impotriva Schoenimport „Italmoda” Mariano Previti 299 (1) 63, 167, 168, 169, 176,

178,179,180, 182, 193, 206,214, 219,242, 244, 250, 252, 273

Cauza C-332/15 - Giuseppe Astone Cauza C-507/16 - Entertainment Bulgaria System EOOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” - Sofia, Cauza C-8/17 - Biosafe – Indústria de Reciclagens SA impotriva Flexipiso – Pavimentos SA, Cauza C-459/17 - Valériane SNC impotriva Ministre de l’Action et des Comptes publics, Cauza C-249/17 - Ryanair Ltd impotriva The Revenue Commissioners Cauza C-502/17 - C&D Foods Acquisition ApS impotriva Skatteministeriet, Cauza C-664/16 - Lucretiu Hadrian Vadan impotriva ANAF Cauza C-225/18 - Grupa Lotos S.A. impotriva Minister Finansów, Cauza C-712/17 - EN.SA. Srl impotriva Agenzia delle Entrate,

299 (1) a)

146 (1) a)

11 (1)

18 (1)

18 (2)

18 (3)

18 (4)

27

28 f (2)

9,26, 63, 68 a)

73

80

132 (1) i)

133

134

167

168

168 (a), 176

178 (1) (a), (d), (f)

179

180,182

183

185(1), 193

Cazul C - 25/07 - Alicja Sosnowska;

Cazul C - 96/07 – Ecotrade;


Cazul C - 107/2010 - Posibilitatea rambursarii excedentului de TVA prin compensarea sumei care urmeaza a fi rambursata cu datoriile fiscale ale persoanei impozabile – Principiile neutralitatii fiscale si proportionalitatii;

Cazul C - 274/10 - Comisia Europeana / Republica Ungara;

Cazul C - 368/06 – Cedilac;

Cazul C - 284/11 - EMS-Bulgaria Transport OOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” Plovdiv;

Cazul C – 324/11 - Gábor Tóth impotriva Nemzeti Adó- és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága;


































199 (1),206

226 (3) (pct.6) (11)

242, 243 (pct. 2),

244, 250, 252, 273

203

Cazul C - 642/11 - Stroy trans EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;


Cauza C - 271/12 - Petroma Transports SA impotriva État belge;


Cazul C - 319/12 - Minister Finansów impotriva MDDP sp. z o.o. Akademia Biznesu, sp. Komandytowa

Cazul C–424/12 - SC - Fatorie SRL impotriva Directiei Generale a Finantelor Publice Bihor

Cazul C-18/13 - Maks Pen EOOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Sofia

Cauza C- 204/13 - Finanzamt Saarlouis impotriva Heinz Malburg

Cauza C – 590/13 - Idexx Laboratories Italia Srl impotriva Agenzia delle Entrate


Commissioners of Customs & Excise

Cauza C-332/15 - Giuseppe Astone Cauza C-518/14 - Senatex GmbH impotriva Finanzamt Hannover Nord,

Cauza C-516/14 - Barlis 06 – Investimentos Imobiliários e Turìsticos SA impotriva Autoridade Tributária e Aduaneira,

Cauza C-132/16 - Direktor na Direktsia

„Obzhalvane i danachno‑osiguritelna praktika” –

Sofia impotriva „Iberdrola Inmobiliaria Real

Estate Investments” EOOD, Cauza C-507/16 - Entertainment Bulgaria System EOOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” - Sofia, Cauza C-374/16 - Rochus Geissel, actionand in calitate de lichidator al RGEX GmbH i.L. impotriva Finanzamt Neuss Cauza C-459/17 - Valériane SNC impotriva Ministre de l’Action et des Comptes publics, Cauza C-249/17 - Ryanair Ltd impotriva The Revenue Commissioners Cauza C-502/17 - C&D Foods Acquisition ApS impotriva Skatteministeriet, Cauza C-664/16 - Lucretiu Hadrian Vadan impotriva ANAF

































Cauza C-566/17 - Związek Gmin Zagłębia Miedziowego w Polkowicach impotriva Szef Krajowej Administracji Skarbowej, Cauza C – 430/19 - CF SRL – TVA – frauda – achizitii fictive

299 (1) b)

146 (1) b) 9(1), 12 (1) a), 167,

168 a), 179, 180, 182, 193, 206, 242, 244, 250, 252, 214 (1)

a),273

Cauza C - 271/12 - Petroma Transports SA impotriva État belge; Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj, Cauza C-332/15 - Giuseppe Astone

299 (1) c) 146 (1) c) 167, 168 e), 179, 180, 182, 193, 206, 242, 244, 250, 252,273

Cauza C-187/14 – Skatteministeriet










impotriva DSV Road A/S Cauza C-332/15 - Giuseppe Astone

299 (1) d) 146 (1) d) 167, 168 e), 179, 180, 182, 193, 206, 242, 244, 250, 252,273

Cauza C-187/14 – Skatteministeriet

impotriva DSV Road A/S,

Cauza C-332/15 - Giuseppe Astone

299 (1) e) 69,167,168 c),168 e), 178 c),179, 180,

182, 193, 206, 242, 244, 250, 252,273

Cauza - C-895/19 - Drept de deducere TVA la AIC (achizitii intracomunitare de bunuri) Cauza C-332/15 - Giuseppe Astone

299 (1) f) 167, 168 e), 179, 180, 182, 193, 206, 242, 244, 250, 252,273


146 (2) 167, 168 (a) Cazul C - 439/04 (Axel kittel, Recolta Recycling) - Deduction – Knowledge of fraud;


300

147

17 (2) (5)

19

28f

29

168, 168a, 173 (1)

174(1)

175

178

398 (1 – 4)

183

Cazul C - 174/08 - NCC Construction Danmark A/S)- Exercitarea dreptului de deducere de catre persoana impozabila mixta – Calculul pro rata – Notiunea de operatiuni imobiliare accesorii – Livrare catre sine;

Cazul C - 338/98 - Commission – Netherlands) Deduction - Business use of employee's private car;

Cazul C - 16/00 - Cibo Participations - Deduction - Holding company;

Cazul C - 345/99 - Commission – France - Deduction - Cars exclusively used for driving instruction;

Cazul C - 40/00 (Commission – France) Deduction - Reintroduction of exclusion;


Cazul C - 142/99 (Floridienne, Berginvest) Deduction - Holding company - Dividend and interest;

Cazul C - 136/99 (Société Monte Dei Paschi Di Siena) - Refund to non-resident traders;

Cazul C - 98/98 (Midland Bank) Deduction - Direct relationship with taxable supply;



Cazul C - 43/96 (Commission – France)




https://curia.europa.eu/juris/document/document.jsf?text=&docid=239002&pageIndex=0&doclang=RO&mode=req&dir=&occ=first&part=1&cid=2077644


















Deduction - Private use;



Cazul C - 45/95 (Commission – Italy) Exemption - Goods used for exempt purposes;


Cazul C - 306/94 (Régie Dauphinoise) Deduction - Interest on treasury placements;


Cazul C - 4/94 (BLP) - Deduction - Taxable use in next phase;

Cazul C - 333/91 (Sofitam (Satam)) - Deduction - Share dividends;


Cazul C - 165/86 (Leesportefeuille 'Intiem') Deduction - Delivery to employees;

Cazul C - 50/87 (Commission – France) Deduction – Restrictions;

Cazul C - 496/11 - Portugal Telecom SGPS SA – Fazenda Pública;

Cazul C – 525/11 - Mednis SIA impotriva Valsts ieņēmumu dienests;

Cazul C - 511/10 - Finanzamt Hildesheim impotriva BLC Baumarkt GmbH & Co. KG;

Cazul C - 388/11 - Le Crédit Lyonnais impotriva Ministre du Budget, des Comptes publics et de la Réforme de État; Cauza C-153/17 - Commissioners for Her Majesty’s Revenue and Customs impotriva Volkswagen Financial Services (UK) Ltd,

300 (1) 168 a), 173 pct. 1, 174

pct. 1 Cauza C-165/17 - Morgan Stanley & Co International impotriva Ministre de l’Économie et des Finances, Cauza C-566/17 - Związek Gmin Zagłębia Miedziowego w Polkowicach impotriva Szef Krajowej Administracji Skarbowej, Cauza C-316/18 - Commissioners for Her Majesty’s Revenue and Customs impotriva The Chancellor, Masters and Scholars of the University of Cambridge,





























300 (2)

147 (2)

17 (2)

19

168,168a,173, 173

(pct. 1), 174 (pct. 1),(pct. 2 (b), 175, 184, 187 91)

Cazul C - 496/11 - Portugal Telecom.SGPS SA – Fazenda Pública;

Cazul C - 388/11 - Le Crédit Lyonnais impotriva Ministre du Budget, des Comptes publics et de la Réforme de État; C-183/13 - Fazenda Pública impotriva Banco Mais SA




Cauza C-332/14 - Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft Gb impotriva Finanzamt Krefeld,

Cauza C-378/15 - Mercedes Benz Italia SpA impotriva Agenzia delle Entrate Direzione Provinciale Roma 3 Cauza C-153/17 - Commissioners for Her Majesty’s Revenue and Customs impotriva Volkswagen Financial Services (UK) Ltd, Cauza C-165/17 - Morgan Stanley & Co International impotriva Ministre de l’Économie et des Finances, Cauza C-566/17 - Związek Gmin Zagłębia Miedziowego w Polkowicach impotriva Szef Krajowej Administracji Skarbowej, Cauza C-316/18 - Commissioners for Her Majesty’s Revenue and Customs impotriva The Chancellor, Masters and Scholars of the University of Cambridge,


http://curia.europa.eu/juris/document/document.jsf?text&docid=186223&pageIndex=0&doclang=ro&mode=req&dir&occ=first&part=1&cid=774070



















147 (3)

17 (2) (19)


Cazul C - 345/99 (Commission – France) Deduction - Cars exclusively used for driving instruction;

Cazul C - 40/00 (Commission – France) Deduction - Reintroduction of exclusion;

Cazul C - 408/98 (Abbey National) Deduction - Transfer of totality of goods;





Cazul C - 43/96 (Commission – France) Deduction - Private use;


Cazul C - 37/95 (Ghent Coal Terminal) Deduction - Investment goods;

Cazul C - 302/93 (Debouche) - Refund of VAT to non-resident traders;



Cazul C - 165/86 (Leesportefeuille 'Intiem') Deduction - Delivery to employees;

147 (4)
















300 (5)

147 (5)

17 (5)

168, 168a, 173, 184, 187 (1)



Cazul C - 4/94 (BLP ) Deduction - Taxable use in next phase;

Cauza C-332/14 - Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft Gb impotriva Finanzamt Krefeld, Cauza C-153/17 - Commissioners for Her Majesty’s Revenue and Customs impotriva Volkswagen Financial Services (UK) Ltd, Cauza C-165/17 - Morgan Stanley & Co International impotriva Ministre de l’Économie et des Finances, Cauza C-566/17 - Związek Gmin Zagłębia Miedziowego w Polkowicach impotriva Szef Krajowej Administracji Skarbowej,

300 (6)

147 (6) b)

19 (1) (1)

173 (1),174 (1), 175, 183

Cazul C - 377/11 - International Bingo Technology SA impotriva Tribunal Económico-Administrativo Regional de Cataluña (TEARC);

Cazul C – 525/11 - Mednis SIA impotriva Valsts ieņēmumu dienests;

Cazul C - 511/10 - Finanzamt Hildesheim impotriva BLC Baumarkt GmbH & Co. KG;

Cazul C - 388/11 - Le Crédit Lyonnais impotriva Ministre du Budget, des Comptes publics et de la Réforme de État;

Cazul C-183/13 - Fazenda Pública impotriva Banco Mais SA

Cauza C-378/15 - Mercedes Benz Italia SpA impotriva Agenzia delle Entrate Direzione Provinciale Roma 3 Cauza C-165/17 - Morgan Stanley & Co International impotriva Ministre de l’Économie et des Finances,

300 (7) (c)

147 (7) (c)

19 (2)

135 (1) a); 173, 174,

175

Cazul C - 98/07 - Nordania Finans si BG Factoring;

Cazul C - 77/01 - Empresa de Desenvolvimento - Economic activities - Holding company – Loans;

Cazul C – 174/08 – NCC Construction Danmark A/S impotriva Skatteministeriet Cauza C-378/15 - Mercedes Benz Italia SpA impotriva Agenzia delle Entrate Direzione

Provinciale Roma 3; Cauza C-695/19 - Radio Popular - scutire TVA intermediere asigurari - garantie extinsa - prorata TVA








































147 (14)

17 (5) (3)

173

Cazul C - 408/98 (Abbey National) Deduction - Transfer of totality of goods;


Cazul C - 4/94 (BLP ) Deduction - Taxable use in next phase;

1471

17

167,

Cazul C- 284/11 - EMS-Bulgaria Transport OOD impotriva Direktor na





168,

173 (1)

173 (2) (a – e),

178 (b)

Direktsia „Obzhalvane i upravlenie na izpalnenieto” Plovdiv;


301 (1) 1471 (1) 9, 38, 39,65, 90,

167,168, a),169, 171, 178 (b),179, 180, 182, 185 (1), 193, 206, 213,214 226 (3), 242, 244, 250, 252, 273

Cauza C-332/15 - Giuseppe Astone Cauza C-518/14 - Senatex GmbH impotriva Finanzamt Hannover Nord, Cauza C-159/17 - Intreprinderea Individuala Dobre M. Marius impotriva Ministerului Finantelor Publice – A.N.A.F. – D.G.R.F.P. Galati – Serviciul Solutionare Contestatii, Cauza C-8/17 - Biosafe – Indústria de Reciclagens SA impotriva Flexipiso – Pavimentos SA, Cauza C-81/17 - Zabrus Siret SRL impotriva Directiei Generale Regionale a Finantelor Publice Iasi – Administratia Judeteana a Finantelor Publice Suceava, Cauza C-664/16 - Lucretiu Hadrian Vadan impotriva ANAF

301 (2) 1471 (2) 9 (1), 12 (1) a),69,

167, 168 a),168 c), 178 c),

179, 180, 182, 185 (1), 193, 206, 226

(3), 242, 244, 250, 252, 214 (1), a), 273

Cauza - C-895/19 - Drept de deducere TVA la AIC (achizitii intracomunitare de bunuri) Cauza C-332/15 - Giuseppe Astone Cauza C-518/14 - Senatex GmbH impotriva Finanzamt Hannover Nord, Cauza C-81/17 - Zabrus Siret SRL impotriva Directiei Generale Regionale a Finantelor Publice Iasi – Administratia Judeteana a Finantelor Publice Suceava,

Cauza C-664/16 - Lucretiu Hadrian Vadan impotriva ANAF

301 (3) 1471 (3)

17

9, 12 (1) a),69,167, 168, 168 c)

a), 170, 171,173 (1), 173 (2) (a – e), 178 c),

179, 180, 182, 185 (1),

193, 206, 242, 244, 250, 252214 (1) a),

273

Cauza - C-895/19 - Drept de deducere TVA la AIC (achizitii intracomunitare de bunuri) Cazul C - 582/08 - Comisia Europeana v. Regatului Unit al Marii Britanii - Rambursarea TVA achitata pentru operatiuni financiare si de asigurari de catre persoane impozabile; Cazul C - 591/10 - Littlewoods Retail Ltd si altii impotriva Her Majesty‟s Commissioners for Revenue and Customs; Cazul C - 318/11, C - 319/11 - Daimler AG ,Widex A/S impotrivaSkatteverket; Cauza C-183/14 - Nicolae Vasile Oltean, impotriva Directiei Generale a Finantelor Publice Cluj, Cauza C-332/15 - Giuseppe Astone

Cauza C-81/17 - Zabrus Siret SRL impotriva Directiei Generale Regionale a Finantelor Publice Iasi – Administratia Judeteana a Finantelor Publice Suceava,

1471 (4) 167, 168, 170, 171 Cauza C–131/13 - Staatssecretaris van Financiën, impotriva Schoenimport

„Italmoda” Mariano Previti Cauza C-441/16 - SMS group GmbH impotriva Directiei Generale Regionale a Finantelor Publice Bucuresti,







































302 (1) 171, 183 Cauza C-387/16 - Valstybinė impotriva Nidera BV, Cauza C-562/17 - Nestrade SA impotriva Agencia Estatal de la Administración Tributaria Cauza C-133/18 - Sea Chefs Cruise Services GmbH impotriva Ministre de l’Action et des Comptes publics,

303 (7) 183 Cauza C-387/16 - Valstybinė impotriva Nidera BV,

Cauza C – 446/18 - AGROBET CZ s. r. o. impotriva Finanční úřad pro Středočeský kraj,

303 (11) 1472 (1), a), b)

(4)

20 (1)

38, 39, 171 (1), 183, 184, 185,

186,

195

Cazul C - 550/11 - PIGI – Pavleta Dimova impotriva Direktor na Direktsi„Obzhalvane I upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite; Cazul C- 323/12 - E.ON Global Commodities SE, fosta E.On Energy Trading SE, impotriva ANA F – Directia Generala de Solutionare a Contestatiilor

Cauza C-254/16 - Glencore Agriculture Hungary Kft impotriva Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság, Cauza C-387/16 - Valstybinė impotriva Nidera BV,

1473

183,

252 (2)

Cauza C - 191/12 - Alakor Gabonatermelő és Forgalmazó Kft.impotrivaNemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága;

Cauza C- 431/12 - Agentia Nationala de Administrare Fiscala impotriva SC Rafinaria Steaua Romana SA

305

167, 168, 184 Cauza C-140/17 - Szef Krajowej Administracji Skarbowej impotriva Gmina Ryjewo,

305 (1)

135, 184, 185, 187 pct 1, 188

Cauza C-201/18 - Mydibel SA impotriva État belge, Cauza C-374/19 - HF - TVA - Ajustare bunuri de capital

305 (4) a) pct.3

187 pct. 1 Cauza C-374/19 - HF - TVA - Ajustare

bunuri de capital

305 (4) d) pct. 1

184 Cauza C-787/18 – Sögård - ajustare TVA - inchiriere - vanzare – IMOBIL

307 (1)

8.5

Cauza C-434/17 - Human Operator Zrt. Impotriva Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága,

307 (6)

44, 45, 194, 196 Cauza C - 931/19: Titanium - TVA - sediu fix - servicii legate de un imobil

309

143 (1)d), 143 (2) a),b),c) Cauza C-528/17 - Milan Božičevič Ježovnik impotriva Republika Slovenija,

311

65, 98, 306, 307, 308,

309, 310 Cauza C-552-17 - Alpenchalets Resorts GmbH impotriva Finanzamt München Abteilung Körperschaften Cauza C-422/17 - Szef Krajowej impotriva Skarpa Travel

310 (1), (2)

288, (1) Cauza C-388/18 - Finanzamt A impotriva B,















































312

103 (1), (2), 311 Cauza C-154/17 - SIA „E LATS” impotriva Valsts ieņēmumu dienests, Cauza C-145/18 - Regards Photographiques SARL impotriva Ministre de l'Action et des Comptes publics

312 (1)

103 (1), (2), 311 (1) Cauza C-154/17 - SIA „E LATS” impotriva Valsts ieņēmumu dienests, Cauza C-145/18 - Regards Photographiques SARL impotriva Ministre de l'Action et des Comptes publics

313 (1)

401 Cauza C-185/18 - Oro Efectivo SL impotriva Diputación Foral de Bizkaia,

313 (8)

401 Cauza C-185/18 - Oro Efectivo SL impotriva

Diputación Foral de Bizkaia,

313 (9)

401 Cauza C-185/18 - Oro Efectivo SL impotriva Diputación Foral de Bizkaia,

315

53 Cauza C-568/17 - Staatssecretaris van Financiën impotriva L. W. Geelen,

1473 (6)

183, 252 (2)

Cauza C- 431/12 - Agentia Nationala de Administrare Fiscala impotriva SC

319 (2)

63, 167, 168, 178, 179, 180, 182, 219

Cauza C-8/17 - Biosafe – Indústria de Reciclagens SA impotriva Flexipiso – Pavimentos SA, 321 (1), (2), (4)

73,242, 244, 250,273 Cauza C-648/16 - Fortunata Silvia Fontana

impotriva Agenzia delle Entrate –Direzione provinciale di Reggio Calabria

323 (1), (2)

73,242, 244, 250,273 Cauza C-648/16 - Fortunata Silvia Fontana impotriva Agenzia delle Entrate –Direzione provinciale di Reggio Calabria

326 (7)

143 (1)d), 143 (2) a),b),c) Cauza C-528/17 - Milan Božičevič Ježovnik impotriva Republika Slovenija,

327

73,203,242, 244, 250,273 Cauza-C-48/20 - UAB P - TVA - carduri

carburant - regularizare facturi cu TVA nejustificat Cauza C-528/17 - Milan Božičevič Ježovnik impotriva Republika Slovenija, Cauza C-648/16 - Fortunata Silvia Fontana impotriva Agenzia delle Entrate –Direzione provinciale di Reggio Calabria

330 (3)

63, 167, 168, 178, 179, 180, 182, 219

Cauza C-8/17 - Biosafe – Indústria de Reciclagens SA impotriva Flexipiso – Pavimentos SA,































https://curia.europa.eu/juris/document/document.jsf?docid=239004&mode=req&pageIndex=1&dir=&occ=first&part=1&text=&doclang=RO&cid=2077644











Rafinaria Steaua Romana SA

1473 (9)

183, 252 (2)

Cauza C - 191/12 - Alakor Gabonatermelő és Forgalmazó Kft.impotrivaNemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága;

Cauza C- 431/12 - Agentia Nationala de Administrare Fiscala impotriva SC Rafinaria Steaua Romana SA


304

148

18 (c), 74, 80, 173, 184, 185, 186, 187

Cauza C - 142/12 - Hristomir Marinov impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite; Cauza C-332/14 - Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft Gb impotriva Finanzamt Krefeld, Cauza C-396/16 - T-2 d.o.o. impotriva Republika Slovenija

Cauza C-532/16 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva SEB bankas AB,

Cauza C-396/16 - T-2 d.o.o. impotriva Republika Slovenija

304 (1)b)

148 (1) b)

65, 90 (1), 167,168 a), 185 (1), 193,

226 (pct. 6),

242

Cazul C - 78/12 - Evita-K” EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite; Cauza C-107/13 - FIRIN OOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” – Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite Cauza C-396/16 - T-2 d.o.o. impotriva Republika Slovenija

Cauza C-660/16 - Finanzamt Dachau impotriva Achim Kollroß

148 (1) c)

18 (c),

74,

80

Cauza C - 142/12 - Hristomir Marinov impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite;

304 (2)

148 (2) 173, 184, 185, 187 C-438/13 - SC BCR Leasing IFN SA

impotriva Agentiei Nationale de Administrare Fiscala Cauza C-332/14 - Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft Gb impotriva Finanzamt Krefeld, Cauza C-396/16 - T-2 d.o.o. impotriva Republika Slovenija

304 (2) a)

148 (2) a)

20 (1)

20 (2)

16 18 (a), (c)

167,

168,

184,

185 a)

Cazul C - 184/04 (Uudenkaupungin kaupunki) Deduction – Adjustment of input tax;

Cazul C - 63/04 (Centralan Property) Adjustment – Lease followed by transfer of freehold;

Cazul C - 435/03 (BAT International, Newman) - Taxable transactions – Stolen



























186

187

goods –Contraband;

Cazul C - 378/02 (Waterschap Zeeuws Vlaanderen) Deduction - Activities as 'public authority' - Business/non-business assets – Adjustment;

Cazul C - 7/02 (Holin Groep) - Changed legislation – Legitimate expectations;

Cazul C - 487/01 (Gemeente Leusden) Changed legislation – Legitimate expectations;

Cazul C - 322/99 (Hans-Georg Fischer) Withdrawal from business – Components;

Cazul C - 396/98 (Schloßstraße) Deduction - Changed legislation;

Cazul C - 400/98 (Brigitte Breitsohl ) Deduction S Planned economic activities;

Cazul C - 333/91 (Sofitam (Satam) Deduction - Share dividends;

Cazul C - 50/87 (Commission – France) Deduction Restrictions;

Cazul C - 51/76 (Verbond van Nederlandse Ondernemingen) - Capital goods;

Cazul C - 234/2011 - TETS Haskovo AD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

Cazul C - 257/11 - SC Gran Via Moinesti SRL impotriva Agentiei Nationale de Administrare Fiscala (ANAF), Administratiei Finantelor Publice Bucuresti Sector 1; C-438/13 - SC BCR Leasing IFN SAimpotriva Agentiei Nationale de Administrare Fiscala Cauza C-396/16 - T-2 d.o.o. impotriva Republika Slovenija

148 (3)

71 (1)


173, 184, 187 Cauza C-332/14 - Wolfgang und Dr.

Wilfried Rey Grundstücksgemeinschaft Gb impotriva Finanzamt Krefeld,

















305

149 167,168,184,185,186,

187

Cazul C - 622/11 - Staatssecretaris van Financiën impotriva Pactor Vastgoed BV; Aceasta trebuie interpretata in sensul ca se opune recuperarii sumelor datorate ca urmare a regularizarii unei deduceri a taxei pe valoarea adaugata de la o alta persoana impozabila decat cea care a efectuat aceasta deducere. Cauza C-672/16 - Imofloresmira – Investimentos Imobiliários SA impotriva Autoridade Tributária e Aduaneira Cauza C-364/17 - Varna Holideis” EOOD impotriva Direktor na Direktsia „Obzhalvane







Cauza C-532/16 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva SEB bankas AB,

149 (1)

20 (4)

189, 190

305(2)

149 (2)

20 (1)

20 (2) (1)

167,168,184,185,186,187 (2) (1)


Cazul C - 97/90 (Lennartz) - Deduction – Adjustment – Business purposes; Cauza C-672/16 - Imofloresmira – Investimentos Imobiliários SA impotriva Autoridade Tributária e Aduaneira Cauza C-364/17 - Varna Holideis” EOOD impotriva Direktor na Direktsia „Obzhalvane

305 (2)a)

149 (2) (a)

20 (1)

20 (2) (3)

167,138,184,185,186,187,188 (1) (2)


Cazul C - 97/90 (Lennartz) - Deduction – Adjustment – Business purposes; Cauza C-672/16 - Imofloresmira – Investimentos Imobiliários SA impotriva Autoridade Tributária e Aduaneira

305(2)b)

149 (2) b.

20 (1)

20 (2) 2

167,168,184,185,186,187 (1) (2) (3)


Cazul C - 97/90 (Lennartz) - Deduction – Adjustment – Business purposes; Cauza C-672/16 - Imofloresmira – Investimentos Imobiliários SA impotriva Autoridade Tributária e Aduaneira

305 (4)

149 (4)

20 (1)

184,

185,

186

Cazul C - 334/10 - X impotriva Staatssecretaris van Financiën;

C-438/13 - SC BCR Leasing IFN SA

impotriva Agentiei Nationale de Administrare Fiscala Cauza C-672/16 - Imofloresmira – Investimentos Imobiliários SA impotriva Autoridade Tributária e Aduaneira Cauza C-532/16 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva SEB bankas AB, Cauza C-532/16 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva SEB bankas AB,

149 (4) (a)

6 (2), 13 b),

Cazul C - 210/11 - État belge impotriva Medicom SPRL (C-210/11), Maison Patrice Alard SPRL (C-211/11);

Cazul C - 622/11 - Staatssecretaris van Financiën impotriva Pactor Vastgoed BV; Aceasta trebuie interpretata in sensul ca se opune recuperarii sumelor datorate ca urmare a regularizarii unei deduceri a taxei pe valoarea adaugata de la o alta persoana impozabila decat cea care a efectuat aceasta deducere.


































149 (4) a) 2


Aceasta trebuie interpretata in sensul ca se opune recuperarii sumelor datorate ca urmare a regularizarii unei deduceri a taxei pe valoarea adaugata de la o alta persoana impozabila decat cea care a


efectuat aceasta deducere.

149 (4) (b)

20 (3)

188


149 (4) (c)

167,

168,

185 a)

Cazul C - 234/2011 (TETS Haskovo AD) impotriva (Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite);


149 (4) (d)

20 (2)

20 (3)

187

188

Cazul C - 37/95 - Ghent Coal Terminal - Deduction - Investment goods;


Cazul C - 97/90 (Lennartz) - Deduction – Adjustment – Business purposes;

C-438/13 - SC BCR Leasing IFN SA impotriva Agentiei Nationale de Administrare Fiscala

149 (4)(d)2. C-438/13 - SC BCR Leasing IFN SA

impotriva Agentiei Nationale de Administrare Fiscala

149 (6)


Aceasta trebuie interpretata in sensul ca se opune recuperarii sumelor datorate ca urmare a regularizarii unei deduceri a taxei pe valoarea adaugata de la o alta persoana impozabila decat cea care a efectuat aceasta deducere.

149 (7)

21

Cazul C - 566/07 (Stadeco) – Taxa datorata exclusiv ca urmare a mentionarii sale pe factura – Corectarea taxei facturate fara a fi datorata;



Cazul C - 249/05 (Commission – Finland) Obligation to appoint of a tax representatives;

Cazul C - 384/04 (Federation of Technological Industries) - Joint and several liability;

Cazul C - 395/02 (Transport Services)
















Assessment of VAT – Correction of zero rate;

Cazul C - 80/02 (Loukas Vlachos) - VAT mentioned on an invoice;

Cazul C - 79/02 (Katina Petrova) - VAT mentioned on an invoice;

Cazul C - 78/02 (Maria Karageorgou) - VAT mentioned on an invoice;

Cazul C - 454/98 (Schmeink & Cofreth, M. Strobel) Invoice - Adjustment of improper invoicing;

Cazul C - 141/96 (Bernhard Langhorst) - Credit note serving as invoice;


150

14 (pct. 3),

24,

167,

168

199 (pct. 3 lit. a),

203

Cazul C - 395/11 - BLV Wohn- und Gewerbebau GmbH impotriva Finanzamt Lüdenscheid;

Cazul C - 642/11 - Stroy trans EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;


Cauza C - 138/12 - Rusedespred OOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite;

150 (1) 193, 194 (1) Cauza C-111/14- GST – Sarviz AG Germani impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

150 (1) (a)

21 (1) (b) 28g

2 (1), 9 (1), 56 (1), 65,90, 168 a), 185(1),193, 196 194, 195,196,197, 199,200, 201, 203, 204,205, 206, 250, 252


Cazul C-7/13 - Skandia America Corp. (USA), filial Sverige impotriva Skatteverket Cauza C-499/13 - Marian Macikowski impotriva Dyrektor Izby Skarbowej w Gdańsku,

150 (1) (b)

21 (1) (b)

193,















28g

194,

195,

196,

197,

199,

200,

201,

203,

204,

205

150 (1) (c)

21 (1) (f)

28g

193,

194,

195,

196,

197,

199,

200,

201,

203,

204,

205

150 (1) (d)

21 (1) (c)

28g

193,

194,

195,

196,

197,

199,

200,

201,

203,

204,

205

150 (1) (e)

16 (1) (E) (2)

28c

131,

141,

143,

154,

155,

156,

157,

158,

159,

160,

161,

162,

163,

164,

165

150 (1) (g)

21 (1) (a)

28g

193,

194,

195,

196,

197,

199,

200,

201,

203,

204,

205

150 (1) (h)

21 (1) (b)

Cazul C - 421/10 - Stoppelkamp (Stabilirea locului de impozitare);

150 (2)

21 (2) (a)

28g

193,194,195, 197,

199,200,201,203,204,205

Cauza C-111/14- GST – Sarviz AG Germani impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite



150 (3)

21 (1) (e)

28g

38, 39, 171 (1), 193,

194,

195,

196,

197,

199,

200,

201,

203,

204,

205






Cazul C- 323/12 - E.ON Global Commodities SE, fosta E.On Energy Trading SE, impotriva ANA F – Directia Generala de Solutionare a Contestatiilor

150 (6) 193, 194 Cauza C-111/14- GST – Sarviz AG Germani impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

151

21 (4)

28g

193,194,195,196,197, 199,200,201, 203, 204, 205





Cazul C - 342/87 (Genius Holding) -

Deduction – VAT mentioned on invoice;













1511

21 (3)

28g

193,194,195, 196,197,199,200, 201,203,204,205





Cazul C - 342/87 (Genius Holding) -

Deduction – VAT mentioned on invoice;

1512

21(3)

28g

160 (pct. 1. a), 167,168, 193, 194, 195,196, 197, 199, 200, 201, 203, 204, 205

Cazul C - 499/10 - Vlaamse Oliemaatschappij NV impotriva FOD Financiën;


1512 (1) 9, 167, 168, 193, 199, 205, 206, 250, 252



1512 (3) 9, 193, 199, 205, 206, 250, 252


1512 (4) 167, 168 Cauza C–131/13 - Staatssecretaris van Financiën, impotriva Schoenimport „Italmoda” Mariano Previti

1512 (5)

24

281, 282, 283, 284,

285, 286, 288, 289,

290, 291, 292, 294

Cazul C - 97/09 (Schmelz) - Regimul special de scutire pentru intreprinderile mici;

Cazul C - 128/05 (Commission – Austria) Passenger transport – Flat-rate taxation;

1512 (6)

205, 1 60 (pct.1.a)

Cazul C - 499/10 - Vlaamse Oliemaatschappij NV impotriva FOD Financiën;

152

26

98 (pct. 2),

306,

Cazul C - 31/10 (Minerva Kulturreisen) - Aplicarea regimului special pentru agentiile de turism;
















307,

308,

309,

310

Cazul C - 200/04 - Internationale Sprach - und Studienreisen GmbH (iSt) Travel agents – Language and study trips;

Cazul C - 291/03 (My Travel) - Travel agents – Value of packages;

Cazul C - 320/02 (Förvaltnings AB Stenholmen) Second-hand goods - Live animals;

Cazul C - 149/01 (First Choice Holidays) – Travel agents;

Cazul C - 308/96 (Madgett and Baldwin (Howden Court Hotel)) - travel agents - Transport of guests / excursions;

Cazul C - 260/95 (DFDS) - Fixed establishment - Travel agents;

Cazul C - 331/94 (Commission – Greece) - Zero rate - Circular cruises;

Cazul C - 163/91 (Van Ginkel) - Travel agents – Holiday accommodation;

Cazul C - 74/91 (Commission – Germany) - Travel agents - Taxable margin;

Cazul C - 557/11 (Maria Kozak impotriva Dyrektor Izby Skarbowej w Lublinie);

310 (6) 282, 283, 288, 291, 292

Cauza C-265/18 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva Akvilė Jarmuškienė,

311 1521 (1), (2), (4), (5), (9),(11)

26a 4, 35,73,79, 139, 153

168, 226, 306 (1),

307, 308, 311,

312, 313, 314,

315, 316, 317,

318, 319, 320,

321, 322, 323,

324, 325, 333,

334, 335, 336,

337, 338, 339,

340

Cazul C - 280/04 (Jyske Finans) - Exemption – Margin scheme – Sale of business assets;

Cazul C - 160/11 - Bawaria Motors sp. z o.o. impotriva Minister Finansów;

CauzaC189/11/309/11/296/11/293/11/269/11/236/11/ 193/11/450/11 - Comisia Europeana, reprezentata de L. Lozano Palacios si de C. Soulay, in calitate de agenti, cu domiciliul ales in Luxemburg, impotriva Regatului Spaniei, Republica Ceha, Republica Franceza , Republica Polona, Republica Portugheza,Republica Finlanda;


Cauza C-599/12- Jetair NV, BTW ‑ eenheid BTWE Travel4you impotriva FOD Financiën, Cauza C-380/16 - Comisia Europeana impotriva Republica Federala Germania
























312 1522

1522(2) (b)

26c

204,314, 358, 359,

360, 361, 362, 363, 364, 365,

366, 367, 368,

369

Cauza C-624/2015 - „Litdana” UAB impotriva Valstybinė mokesčių


312 (13) b) 314 Cauza C-624/2015 - „Litdana” UAB impotriva Valstybinė mokesčių

1523

22

28h

28l

206, 207, 209,

210, 212, 213,

214, 215, 216,

217, 218, 219,

220, 221, 222,

223, 224, 225,

226, 227, 228,

229, 230, 231,

232, 233, 234,

235, 237, 238,

239, 240, 241,

243, 244, 245,

246, 247, 248,

250, 251, 252,

254, 256, 257,

259, 258, 261,

262, 263, 264,

265, 266, 267,

268, 269, 270,

271, 272, 273

402 (1) (2)

Cazul C - 132/06 (Commission – Italy) Graveyard amnesty;

Cazul C - 128/05 (Commission – Austria) Passenger transport – Flat-rate taxation;

Cazul C - 249/05 (Commission – Finland) - Obligation to appoint of a tax representatives;

Cazul C - 384/04 (Federation of Technological Industries) - Joint and several liability;



Cazul C - 80/11 - Mahagében kft impotriva Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatóság;


316 (1)

153 (1)

22 (1) (c)

22 (1) (e)

167, 168, 169,179, 132 (1) b), c), 213

(1),214, 273


Cauza C-144/14 - Cabinet Medical Veterinar Dr. Tomoiaga Andrei impotriva Directiei Generale Regionale a Finantelor Publice Cluj Napoca prin Administratia Judeteana a Finantelor Publice Maramures, Cauza C-159/17 - Intreprinderea Individuala Dobre M. Marius impotriva Ministerului Finantelor Publice – A.N.A.F. – D.G.R.F.P. Galati – Serviciul Solutionare Contestatii, Cauza C-69/17 - Siemens Gamesa Renewable Energy Romania SRL impotriva ANAF – Directia Generala de Solutionare a Contestatiilor,

153 (4) 38, 39, 171 (1), 195 Cazul C- 323/12 - E.ON Global

Commodities SE, fosta E.On Energy Trading SE, impotriva ANA F – Directia Generala de Solutionare a Contestatiilor

153 (9)

18 (c),

Cauza C - 142/12 - Hristomir Marinov impotriva Direktor na Direktsia





















74,

80

„Obzhalvane i upravlenie na izpalnenieto” – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite;

316 (11) 213, 214, 273 Cauza C-69/17 - Siemens Gamesa Renewable Energy Romania SRL impotriva ANAF – Directia Generala de Solutionare a Contestatiilor,

316 (12) 167, 168, 169, 179, 213, 217, 273

Cauza C-159/17 - Intreprinderea Individuala Dobre M. Marius impotriva Ministerului Finantelor Publice – A.N.A.F. – D.G.R.F.P. Galati – Serviciul Solutionare Contestatii,

1531

22 (1) (d)

22 (1) (e)


1539F

18 (c),

74,

80


153 (11)

18 (c),

74,

80


154

22 (3) (a)

22 (3) (b)

Hotararea Curtii din 5 martie 2009, in cauza C - 302/07);

Cazul C - 90/02 (Gerhard Bockemühl) Deduction - Invoice requirements;


Cazul C - 361/96 (Grandes Sources d'Eaux Minérales Françaises) - Refund to non-resident traders – Duplicate invoice;


Cazul C - 85/95 (John Reisdorf) Deduction - Loss of original invoices;

Cazul C - 123/87 (Léa Jorion) Deduction - Invoicing requirements;


















155 (19) h), n)

63, 168,178(1)(a)

226 (13),

185 (1),

226 (pct. 6),

242, 273

306,

307,

308


Cauza C-189 /11/309/11/296/11/293/11/269/11/236/11/ 193/11/450/11 - Comisia Europeana, reprezentata de L. Lozano Palacios si de C. Soulay, in calitate de agenti, cu domiciliul ales in Luxemburg, impotriva Regatului Spaniei, Republica Ceha, Republica Franceza , Republica Polona, Republica Portugheza,Republica





Finlanda; Cazul C-18/13 - Maks Pen EOOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Sofia

318 (1)

213, 214, 273 Cauza C-69/17 - Siemens Gamesa Renewable Energy Romania SRL impotriva ANAF – Directia Generala de Solutionare a Contestatiilor,

1551

22 (2)

22 (4)

Cazul C - 85/97 - Société Financière d'lnvestissements (SFI) - Time of chargeability - Free transport of employees;



319 (20) c),e), h) 167, 178, 179, 226 (3) Cauza C-518/14 - Senatex GmbH

impotriva Finanzamt Hannover Nord,

Cauza C-516/14 - Barlis 06 – Investimentos Imobiliários e Turìsticos SA impotriva Autoridade Tributária e Aduaneira,

156

22 (4)




321 (1)

156 (1)

63, 178 (1)(a), 185 (1),

226 (pct. 6),

242, 273

167, 168, 178, 179, 180, 182, 193, 206, 242, 244, 250, 252,

273

Cazul C - 78/12 - Evita-K” EOOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite; Cazul C-18/13 - Maks Pen EOOD impotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Sofia Cauza C-332/15 - Giuseppe Astone

321 (2) 167, 168, 178, 179,

180, 182, 193, 206, 242, 244, 250, 252,

273


156 (3) 178 (d), 242, 243 (pct. 2)


156 (4) 178 (d), 242, 243 (pct. 2)


1561

22 (4)
























323 (1) 1562 (1) 2 pct. 1, 250 (1), 167,

168, 178, 179, 180, 182, 193, 206, 242, 244, 250, 252, 273

Cauza C-419/14 - WebMindLincenses impotriva Nemzeti Adó



Cauza C-574/15 - Mauro Scialdone,

323 (2) 167, 168, 178, 179,

180, 182, 193, 206, 242, 244, 250, 252,

273



323 (3) 167, 168, 178, 179,

180, 182, 193, 206, 242, 244, 250, 252,

273



157 (4)

211, 406

Cazul C - 79/12 - SC Mora IPR SR impotriva Directiei Generale a Finantelor Publice Sibiu, Directiei Judetene pentru Accize si Operatiuni Vamale Sibiu;

324 (1), (2),(3) 158 (1) 63, 178 (1)(a), 206, 250, 226

(1), 242, 273

Cazul C-18/13 - Maks Pen EOOD impotriva Direktor na Direktsia

Cauza C-574/15 - Mauro Scialdone,

159


325 (1), (2), (4) 42, 141, 262, 263, 265 Cauza C-580/16 - Firma Hans Bühler KG impotriva Finanzamt Graz-Stadt,

326 (1) 206, 250 Cauza C-574/15 - Mauro Scialdone,

326(2) 69, 167, 168 c), 178 c) Cauza - C-895/19 - Drept de deducere

TVA la AIC (achizitii intracomunitare de bunuri)

328 131, 138 (1) Cauza C-21/16 - Euro Tyre BV – Sucursal em Portugal impotriva Autoridade Tributária e Aduaneira,

330 (1)

159 (1)

167, 178, 179, 226, 203

Cauza C - 138/12 - Rusedespred OOD impotriva Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite; Cauza C-518/14 - Senatex GmbH impotriva Finanzamt Hannover Nord, Cauza C-516/14 - Barlis 06 – Investimentos Imobiliários e Turìsticos SA impotriva Autoridade Tributária e Aduaneira,

331 (1)

159 (3)

9.1, 12 (1), 135 (1), 395(1)

178

Cauza C - 271/12 - Petroma Transports SA impotriva État belge; Cauza C-392/16 - Dumitru Marcu impotriva ANAF


































331 (1) g) 135, 184, 185, 187, 188

Cauza C-201/18 - Mydibel SA impotriva État belge, 331(2)g) 282, 283, 288, 291,

292 Cauza C-265/18 - Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos impotriva Akvilė Jarmuškienė,

331 (2) h) 198 (2) Cauza C-550/14 - Envirotec Denmark

ApS impotriva Skatteministeriet,

160 (3) 178 (a), (f), 199, 226 (11)


160 (4) 178 (a), (f), 199, 226 (11)


1611

27

394, 395

Cazul C - 494/04 (Heintz van Landewyck) Special measure – Date of notification;

Cazul C - 308/01 (Gil Insurance) Tax on












insurance;


Cazul C - 63/96 (Werner Skripalle) Special measure - Connected persons;

Cazul C - 62/93 (BP Supergas) Exemption to submit tax returns – Petroleum sector;

Cazul C - 131/91 (Van Ginkel) - Travel agents – Holiday accommodation;

1612

27 (1)

395 (1)

Cazul C - 17/01 (Walter Sudholz) Special measure;

Cazul C - 97/90 (Lennartz) Deduction – Adjustment – Business purposes;

Cazul C - 391/85 (Commission – Belgium) - Taxable amount - Saloon and estate cars;

Cazul C - 138/86 (Direct Cosmetics) Taxable amount - 'Special measure';

Cazul C - 5/84 (Direct Cosmetics) - Amendment of 'special measure';

Cazul C - 324/82 (Commission – Belgium) - Taxable amount - Catalogue price on importation;

ALTE TAXE DECAT TVA

176 (2)

Cauza C- 82/12 - Transportes Jordi Besora SL impotriva Generalitat de Catalunya

2062 (c)

Cauza C- 82/12 - Transportes Jordi Besora SL impotriva Generalitat de Catalunya

Cauza C-152/13 "Holger Forstmann Transporte GmbH & Co. KG impotriva Hauptzollamt Münster"

20644

Cauza C - 663/11 - Scandic Distilleries SA impotriva Directiei Generale de Administrare a Marilor Contribuabili;

20644 (7)

Cauza C - 663/11 - Scandic Distilleries SA impotriva Directiei Generale de Administrare a Marilor Contribuabili;
















20660 (1) (i)

Cauza C-152/13 "Holger Forstmann Transporte GmbH & Co. KG impotriva Hauptzollamt Münster"

271 (1) 24, 25 Cauza C-37/2016 - Minister Finansów impotriva Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno Muzycznych SAWP (SAWP)

271 (3) b) 24, 25 Cauza C-37/2016 - Minister Finansów impotriva Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno Muzycznych SAWP (SAWP)

312 (1) d) 311 Cauza C-471/15 - Sjelle Autogenbrug I/S impotriva Skatteministeriet,

3151 (1) a) 281 , 296 (1), (2), (3) Cauza C-262/16 - Shields & Sons Partnership impotriva Commissioners for Her Majestyʼs Revenue and Customs,

314 24 (2), 59a C-593/19 - SK TELECOM - TVA - Servicii

telecomunicatii prestate de o Persoana Impozabila NONUE catre Persoane Neimpozabile NONUE printr-o retea din UE;

3151 (14) 281 , 296 (1), (2), (3) Cauza C-262/16 - Shields & Sons Partnership impotriva Commissioners for Her Majestyʼs Revenue and Customs,

3151 (15) 281 , 296 (1), (2), (3) Cauza C-262/16 - Shields & Sons

Partnership impotriva Commissioners for Her Majestyʼs Revenue and Customs,

319 (25) 168, 178, 226 Cauza C-374/16 - Rochus Geissel,

actionand in calitate de lichidator al RGEX GmbH i.L. impotriva Finanzamt Neuss

319 (25) Cauza C-374/16 - Rochus Geissel, actionand in calitate de lichidator al RGEX GmbH i.L. impotriva Finanzamt Neuss

399 (1) c) 14 (1)a), 18 (10), 21

(5) Cauza C-270/18 - UPM France SAS impotriva Premier ministre,


























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