Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Charter of Fundamental Rights of the EU (2007) : paragraph 86
• Charter of Fundamental Rights of the EU (2007), Article 7 : paragraphs 1, 28, 62, 70, 77, 80 - 82, 91
• Charter of Fundamental Rights of the EU (2007), Article 8 : paragraphs 1, 28, 62, 79
• Charter of Fundamental Rights of the EU (2007), Article 41 : paragraphs 1, 28, 63, 83
• Charter of Fundamental Rights of the EU (2007), Article 47 : paragraphs 1, 28, 64, 86, 91
• Charter of Fundamental Rights of the EU (2007), Article 48 : paragraphs 1, 28, 63, 83
• Charter of Fundamental Rights of the EU (2007), Article 51 : paragraph 1
• Charter of Fundamental Rights of the EU (2007), Article 51 -P1 : paragraphs 28, 67, 91
• Charter of Fundamental Rights of the EU (2007), Article 51 -P2 : paragraph 28
• Charter of Fundamental Rights of the EU (2007), Article 52 : paragraphs 1, 62
• Charter of Fundamental Rights of the EU (2007), Article 52 -P1 : paragraphs 69, 80
• Charter of Fundamental Rights of the EU (2007), Article 52 -P3 : paragraph 70
• TFEU, Article 49 : paragraphs 1, 28
• TFEU, Article 56 : paragraphs 1, 28
• TFEU, Article 325 : paragraphs 1, 28, 41, 61, 67, 90
• TEU, Article 4 -P3 : paragraphs 1, 28, 41, 61, 90
• Directive 2006/112 -A56 : paragraph 38
• Directive 2006/112 -A02 : paragraphs 41, 61, 67, 90
• Directive 2006/112 -A02P1LC : paragraphs 1, 3, 28
• Directive 2006/112 -A09P1L2 : paragraph 4
• Directive 2006/112 -A24P1 : paragraphs 1, 5, 28
• Directive 2006/112 -A250P1 : paragraphs 11, 41, 61, 67, 90
• Directive 2006/112 -A273 : paragraphs 1, 12, 28, 41, 61, 67, 90
• Directive 2006/112 -A43 : paragraphs 1, 6, 28, 38
• Directive 2006/112 -A45 : paragraph 7
• Directive 2006/112 -A56 : paragraphs 8, 38
• Directive 2006/112 -A56P1LK : paragraph 38
• Directive 2006/112 -A59 : paragraph 10
• Directive 2006/112 -A59PLK : paragraph 38
• Directive 2006/112 -N2 : paragraph 9
• Regulation 904/2010 : paragraphs 1, 28, 55, 59, 82
• Regulation 904/2010 -A01 : paragraphs 14, 56
• Regulation 904/2010 -C7 : paragraphs 13, 28, 56
• Court of Justice - Rules of Procedure (2012) -A82P2 : paragraph 30
• Court of Justice - Rules of Procedure (2012) -A83 : paragraph 29
• Court of Justice - Judgment C -255/02 : paragraph 36
• Court of Justice - Judgment C -255/02 -N56 : paragraph 37
• Court of Justice - Judgment C -255/02 -N57 : paragraph 37
• Court of Justice - Judgment C -255/02 -N70 : paragraph 35
• Court of Justice - Judgment C -255/02 -N71 : paragraph 76
• Court of Justice - Judgment C -255/02 -N73 : paragraph 42
• Court of Justice - Judgment C -255/02 -N76 : paragraphs 34, 65
• Court of Justice - Judgment C -255/02 -N77 : paragraph 34
• Court of Justice - Judgment C -255/02 -N98 : paragraph 52
• Court of Justice - Judgment C -196/04 : paragraph 25
• Court of Justice - Judgment C -196/04 -N67 : paragraph 44
• Court of Justice - Judgment C -132/06 -N37 : paragraph 41
• Court of Justice - Judgment C -132/06 -N39 : paragraph 41
• Court of Justice - Judgment C -132/06 -N46 : paragraph 41
• Court of Justice - Judgment C -425/06 -N47 : paragraph 42
• Court of Justice - Judgment C -425/06 -N54 : paragraph 34
• Court of Justice - Judgment C -425/06 -N55 : paragraph 34
• Court of Justice - Judgment C -425/06 -N56 : paragraph 34
• Court of Justice - Judgment C -92/09 -N52 : paragraph 79
• Court of Justice - Judgment C -92/09 -N53 : paragraph 79
• Court of Justice - Judgment C -103/09 -N27 : paragraph 42
• Court of Justice - Judgment C -277/09 -N53 : paragraph 42
• Court of Justice - Judgment C -285/09 -N45 : paragraph 74
• Court of Justice - Judgment C -400/10 -N53 : paragraph 70
• Court of Justice - Judgment C -500/10 -N20 : paragraph 41
• Court of Justice - Judgment C -500/10 -N21 : paragraph 41
• Court of Justice - Judgment C -500/10 -N22 : paragraph 41
• Court of Justice - Judgment C -617/10 : paragraph 26
• Court of Justice - Judgment C -617/10 -N19 : paragraph 66
• Court of Justice - Judgment C -617/10 -N25 : paragraphs 41, 67
• Court of Justice - Judgment C -617/10 -N26 : paragraphs 41, 67
• Court of Justice - Judgment C -617/10 -N27 : paragraph 67
• Court of Justice - Judgment C -256/11 -N70 : paragraph 70
• Court of Justice - Judgment C -653/11 : paragraph 25
• Court of Justice - Judgment C -653/11 -N41 : paragraph 37
• Court of Justice - Judgment C -653/11 -N46 : paragraph 35
• Court of Justice - Judgment C -653/11 -N50 : paragraph 52
• Court of Justice - Judgment C -141/12 -N67 : paragraph 83
• Court of Justice - Judgment C -276/12 -N38 : paragraph 84
• Court of Justice - Judgment C -605/12 -N42 : paragraph 41
• Court of Justice - Judgment C -166/13 -N44 : paragraph 83
• Court of Justice - Opinion C -419/14 -N133 : paragraph 82
• Court of Justice - Judgment C -62/14 -N15 : paragraph 31

Operative part

• Interprets : Charter of Fundamental Rights of the EU (2007), Article 7
• Interprets : Charter of Fundamental Rights of the EU (2007), Article 47
• Interprets : Charter of Fundamental Rights of the EU (2007), Article 52 -P1
• Interprets : TFEU, Article 325
• Interprets : TEU, Article 4 -P3
• Interprets : Directive 2006/112 -A02
• Interprets : Directive 2006/112 -A250P1
• Interprets : Directive 2006/112 -A273
• Interprets : Regulation 904/2010

Opinion

• Charter of Fundamental Rights of the EU (2007) : points 1, 46, 104, 107
  
• Charter of Fundamental Rights of the EU (2007), Article 7 : points 1, 36, 102, 108 - 113, 134, 141, 142
  
• Charter of Fundamental Rights of the EU (2007), Article 8 : points 1, 36, 102, 108 - 113, 134, 141, 142
  
• Charter of Fundamental Rights of the EU (2007), Article 41 : points 36, 102, 138, 139
  
• Charter of Fundamental Rights of the EU (2007), Article 47 : point 102
  
• Charter of Fundamental Rights of the EU (2007), Article 48 : points 36, 102
  
• Charter of Fundamental Rights of the EU (2007), Article 51 -P1 : points 36, 102, 107
  
• Charter of Fundamental Rights of the EU (2007), Article 52 -P1 : point 132
  
• Charter of Fundamental Rights of the EU (2007), Article 52 -P2 : points 102, 115
  
• Charter of Fundamental Rights of the EU (2007), Article 52 -P3 : point 111
  
• TFEU, Article 49 : points 36, 46
  
• TFEU, Article 56 : points 36, 46, 67
  
• TFEU, Article 101 : point 124
  
• TFEU, Article 325 : points 36, 105
  
• TEU, Article 4 -P3 : point 36
  
• Regulation 1290/2005 -A44BIS : point 111
  
• Directive 2006/112 : points 2, 142
  
• Directive 2006/112 -A02P1LC : point 36
  
• Directive 2006/112 -A17P3LA : point 82
  
• Directive 2006/112 -A24P1 : points 36, 56
  
• Directive 2006/112 -A273 : points 8, 107
  
• Directive 2006/112 -A43 : points 3, 36, 58, 62
  
• Directive 2006/112 -A45 : points 4, 58, 62
  
• Directive 2006/112 -A56 : point 5
  
• Directive 2006/112 -A56P1LK : points 58, 62
  
• Directive 2006/112 -A58 : point 64
  
• Directive 2006/112 -A59 : point 6
  
• Directive 2006/112 -A59P1LK : points 58, 62
  
• Directive 2006/112 -N2 : point 7
  
• Directive 2006/112 -N2PT3 : point 57
  
• Regulation 259/2008 : point 111
  
• Regulation 904/2010 : points 9, 95, 101, 142
  
• Regulation 904/2010 -A07 : points 9, 85, 97
  
• Regulation 904/2010 -A08 : point 97
  
• Regulation 904/2010 -A09 : point 97
  
• Regulation 904/2010 -A10 : point 97
  
• Regulation 904/2010 -A11 : point 97
  
• Regulation 904/2010 -A12 : point 97
  
• Regulation 904/2010 -C7 : point 36
  
• Court of Justice - Rules of Procedure (2012) -A83 : point 43
  
• Court of Justice - Judgment C -425/06 -N42 : point 77
  
• Court of Justice - Judgment C -103/09 -N29 : point 77
  
• Court of Justice - Judgment C -103/09 -N30 : point 77
  
• Court of Justice - Judgment C -277/09 -N49 : point 77
  
• Court of Justice - Judgment C -504/10 -N52 : point 77
  
• Court of Justice - Judgment C -653/11 -N46 : point 77
  
• Court of Justice - Judgment C -260/89 -N42 : point 104
  
• Court of Justice - Judgment C -299/95 -N15 : point 104
  
• Court of Justice - Judgment C -309/96 -N13 : point 104
  
• Court of Justice - Judgment C -212/97 -N27 : point 67
  
• Court of Justice - Judgment C -94/00 -N25 : point 104
  
• Court of Justice - Judgment C -94/00 -N29 : point 111
  
• Court of Justice - Judgment C -255/02 : points 52, 71, 75
  
• Court of Justice - Judgment C -255/02 -N69 : point 80
  
• Court of Justice - Judgment C -255/02 -N73 : point 69
  
• Court of Justice - Judgment C -255/02 -N74 : points 49, 61
  
• Court of Justice - Judgment C -255/02 -N75 : point 49
  
• Court of Justice - Judgment C -255/02 -N76 : points 49, 60
  
• Court of Justice - Judgment C -255/02 -N77 : points 49, 60
  
• Court of Justice - Judgment C -255/02 -N80 : point 50
  
• Court of Justice - Judgment C -255/02 -N98 : points 83, 92
  
• Court of Justice - Judgment C -196/04 : points 33, 67, 73
  
• Court of Justice - Judgment C -196/04 -N52 : point 65
  
• Court of Justice - Judgment C -196/04 -N53 : point 65
  
• Court of Justice - Judgment C -196/04 -N54 : point 65
  
• Court of Justice - Judgment C -196/04 -N55 : point 52
  
• Court of Justice - Judgment C -196/04 -N63 : point 83
  
• Court of Justice - Judgment C -196/04 -N64 : point 83
  
• Court of Justice - Judgment C -196/04 -N65 : points 53, 83
  
• Court of Justice - Judgment C -196/04 -N66 : points 54, 83
  
• Court of Justice - Judgment C -196/04 -N67 : point 83
  
• Court of Justice - Judgment C -196/04 -N68 : points 65, 83, 85
  
• Court of Justice - Judgment C -196/04 -N69 : points 69, 83
  
• Court of Justice - Judgment C -196/04 -N70 : point 83
  
• Court of Justice - Judgment C -196/04 -N71 : point 83
  
• Court of Justice - Judgment C -425/06 : point 52
  
• Court of Justice - Judgment C -425/06 -N47 : point 69
  
• Court of Justice - Judgment C -425/06 -N62 : point 51
  
• Court of Justice - Judgment C -450/06 -N48 : points 109, 111
  
• Court of Justice - Judgment C -162/07 -N28 : points 52, 71
  
• Court of Justice - Judgment C -349/07 -N34 : point 104
  
• Court of Justice - Judgment C -92/09 : point 111
  
• Court of Justice - Judgment C -92/09 -N47 : point 108
  
• Court of Justice - Judgment C -92/09 -N51 : point 110
  
• Court of Justice - Judgment C -92/09 -N52 : points 109, 110
  
• Court of Justice - Judgment C -92/09 -N65 : point 115
  
• Court of Justice - Judgment C -103/09 -N27 : point 69
  
• Court of Justice - Judgment C -103/09 -N34 : point 70
  
• Court of Justice - Judgment C -277/09 : point 81
  
• Court of Justice - Judgment C -277/09 -N46 : point 93
  
• Court of Justice - Judgment C -277/09 -N51 : point 71
  
• Court of Justice - Judgment C -277/09 -N52 : point 66
  
• Court of Justice - Judgment C -277/09 -N53 : point 69
  
• Court of Justice - Judgment C -277/09 -N55 : point 82
  
• Court of Justice - Judgment C -367/09 -N40 : point 105
  
• Court of Justice - Judgment C -367/09 -N41 : point 105
  
• Court of Justice - Judgment C -367/09 -N42 : point 105
  
• Court of Justice - Judgment C -539/09 -N72 : point 106
  
• Court of Justice - Judgment C -218/10 -N27 : point 90
  
• Court of Justice - Judgment C -482/10 -N28 : point 136
  
• Court of Justice - Judgment C -504/10 -N51 : points 52, 71
  
• Court of Justice - Judgment C -617/10 : point 34
  
• Court of Justice - Judgment C -617/10 -N19 : point 104
  
• Court of Justice - Judgment C -617/10 -N26 : points 105, 106
  
• Court of Justice - Judgment C -617/10 -N27 : point 107
  
• Court of Justice - Judgment C -617/10 -N28 : point 107
  
• Court of Justice - Judgment C -27/11 -N58 : point 104
  
• Court of Justice - Judgment C -256/11 -N72 : point 104
  
• Court of Justice - Judgment C -653/11 : point 33
  
• Court of Justice - Judgment C -653/11 -N46 : points 52, 71
  
• Court of Justice - Judgment C -653/11 -N50 : point 83
  
• Court of Justice - Judgment C -141/12 -N67 : point 136
  
• Court of Justice - Judgment C -141/12 -N68 : point 138
  
• Court of Justice - Judgment C -293/12 -N17 : point 111
  
• Court of Justice - Judgment C -293/12 -N18 : point 111
  
• Court of Justice - Judgment C -293/12 -N32 : point 111
  
• Court of Justice - Judgment C -293/12 -N33 : point 111
  
• Court of Justice - Judgment C -293/12 -N34 : point 111
  
• Court of Justice - Judgment C -293/12 -N35 : point 111
  
• Court of Justice - Judgment C -293/12 -N36 : point 111
  
• Court of Justice - Judgment C -293/12 -N37 : point 111
  
• Court of Justice - Judgment C -604/12 -N49 : point 136-138
  
• Court of Justice - Judgment C -604/12 -N50 : points 136, 137
  
• Court of Justice - Judgment C -605/12 -N42 : point 90
  
• Court of Justice - Judgment C -166/13 -N43 : point 136
  
• Court of Justice - Judgment C -166/13 -N44 : point 136
  

Dates

Date of the lodging of the application initiating proceedings

• 08/09/2014

Date of the Opinion

• 16/09/2015

Date of the hearing

Information not available

Date of delivery

17/12/2015

References

Publication in the Official Journal

Judgment: OJ C 68 from 22.02.2016, p.16

Application: OJ C 439 from 08.12.2014, p.17

Name of the parties

WebMindLicenses

Notes on Academic Writings

1. Argalias, Panagiotis I.: Elliniki Epitheorisi Evropaïkou Dikaiou 2015 p.478-481 (EL)
2. Haas, F.J.P.M.: Beslissingen in belastingzaken 2016 Afl.24 p.1393-1396 (NL)
3. Merkx, M.M.W.D. ; Verburg, K.: In het web van WebMindLicenses: dubbele heffing BIJ misbruik van recht?, Weekblad voor fiscaal recht 2016 p.687-693 (NL)
4. Van der Paardt, René: WebMindLicenses. Transfer of know-how enabling operation of erotic site from Hungary to Madeira. Abusive practice if its objective is to conceal the fact that the site is in fact operated from Hungary, Highlights & Insights on European Taxation 2016 nº 4 p.52-54 (EN)
5. Simon, Denys: Enquêtes fiscales, Europe 2016 Février Comm. nº 2 p.12-13 (FR)
6. Carrasco González, Francisco M.: 2. Sentencia del TJUE (Sala Tercera) de 17 de Diciembre de 2015, WEBMIND - Licences, C-419/14, EU:C2015:832, Revista española de Derecho Financiero 2016 p.170 pp. 276-279 (ES)
7. Takis, Athanasios: Armenopoulos 2016 p.535-538 (EL)
8. Bogdanova, Anna ; Andrijevska, Elīna: TIESĪBU ĻAUNPRĀTĪGA IZMANTOŠANA, NOSLĒDZOT ZINĀTĪBAS NOMAS LĪGUMU AR CITĀ DALĪBVALSTĪ DIBINĀTU SABIEDRĪBU, Jurista vārds 2016 nº 26 p.31-32 (LV)
9. Berlin, Dominique: Le parfum du jasmin... et le respect de la vie privée : précisions sur l'abus de droit fiscal, La Semaine Juridique - édition générale 2016 nº 1-2 p.51 (FR)
10. Barkhuysen, T. ; Van Emmerik, M.L. ; Vervorst, J.C.: Administratiefrechtelijke beslissingen ; Rechtspraak bestuursrecht 2016 Afl.42 p.2451-2454 (NL)
11. Van der Hulle, R. ; De Bree, R.: De leer van de Hoge Raad over onrechtmatig bewijs (‘zozeer indruist’-criterium) door het EU Handvest op de schop?, Nederlands tijdschrift voor Europees recht 2016 p.304-310 (NL)
12. Wersand, Frédéric: Décision rendue par la C.J.U.E. dans l’affaire WebMindLicenses kft (C-419/14) : transfert de savoir-faire et abus de droit en matière de TVA, Revue générale de fiscalité luxembourgeoise 2016 p.32-34 (FR)
13. Vrabie, Mihaela: Respectarea dreptului la apărare ca principiu general al dreptului Uniunii Europene de către autoritățile administrative ale statelor membre, Revista românã de drept comunitar 2016 nº 3 p.108-116 (RO)
14. Grube, Friederike: Etwaiger Gestaltungsmissbrauch hinsichtlich des Leistungsorts bei elektronisch erbrachten Dienstleistungen/Pflicht der Finanzverwaltung zur Durchführung eines Auskunftsersuchens/Verwertbarkeit von Beweisen aus offenem Strafverfahren nach Maßgabe der EU-Grundrechte-Charta - WebMindLicenses Kft., Vorabentscheidungsersuchen des Fővárosi Közigazgatási és Munkaügyi Bíróság (Ungarn), Mehrwertsteuerrecht 2016 p.162-163 (DE)
15. Covolo, Valentina: L’échange d’informations entre autorités administratives et judiciaires, Eucrim : The European Criminal Law Associations' Forum 2016 Issue 3 p.146-150 (FR)
16. Bisogno, Marina: Beneficiare di un'aliquota Iva inferiore non costituisce di per sé abuso del diritto, Rivista di diritto tributario internazionale 2017 nº unico p.175-201 (IT)
17. Gundel, Jörg: Verfahrensrecht: Nichtigkeitsklage gegen Durchführungsbeschluss des Rates zum Auferlegen von Sanktionen wegen Datenmanipulation, Europäische Zeitschrift für Wirtschaftsrecht 2018 p.297-298 (DE)
18. Bourgeois, Marc ; Verscheure, Céline: Les effets insoupçonnés de l'arrêt Webmindlicenses de la Cour de justice sur la doctrine "Antigone" en droit fiscal belge, L'Europe au présent ! (ELS Belgium s.a., 2018. Éditions Bruylant) 2018 p.787-814 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Fővárosi Közigazgatási és Munkaügyi Bíróság - Hungary

Subject-matter

• Fundamental rights
  
• - European Convention on Human Rights
  
• Fundamental rights
  
• - Charter of Fundamental Rights
  
• Taxation
  
• - Value added tax
  
• Freedom to provide services
  
• Freedom of establishment
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  
• Reference for a preliminary ruling : case not proceeding to judgment
  

Formation of the Court

troisième chambre (Cour)

Judge-Rapporteur

Jarašiūnas

Advocate General

Wathelet

Language(s) of the Case

• Hungarian
  

Language(s) of the Opinion

• French