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

• Directive 77/388 -A02 : paragraph 5
• Directive 77/388 -A02P1 : paragraph 43
• Directive 77/388 -A13 : paragraphs 6, 30
• Directive 77/388 -A13AP1 : paragraphs 37, 53
• Directive 77/388 -A13AP1LF : paragraphs 1, 7, 23 - 28, 31, 34, 36, 38 - 46, 49, 51, 54
• Directive 77/388 -C9 : paragraphs 4, 29
• Directive 77/388 -C11 : paragraphs 4, 29
• Directive 2006/112 : paragraph 3
• Directive 2006/112 -A131 : paragraph 7
• Directive 2006/112 -A132P1LF : paragraphs 7, 26
• Court of Justice - Judgment C -8/01 -N58 : paragraph 47
• Court of Justice - Judgment C -8/01 -N64 : paragraph 48
• Court of Justice - Judgment C -407/07 -N29 : paragraph 29
• Court of Justice - Judgment C -407/07 -N30 : paragraph 30
• Court of Justice - Judgment C -407/07 -N36 : paragraph 40
• Court of Justice - Judgment C -407/07 -N37 : paragraphs 36, 40
• Court of Justice - Judgment C -407/07 -N39 : paragraph 42
• Court of Justice - Judgment C -174/11 -N39 : paragraph 53
• Court of Justice - Judgment C -412/15 -N30 : paragraph 37
• Court of Justice - Judgment C -605/15 -N28 : paragraph 37
• Court of Justice - Judgment C -616/15 -N44 : paragraph 34
• Court of Justice - Judgment C -616/15 -N65 : paragraph 49
• Court of Justice - Judgment C -616/15 -N67 : paragraph 50
• Court of Justice - Judgment C -197/18 -N48 : paragraph 33

Operative part

• Interprets : Directive 77/388 -A13LAP1LF

Opinion

• Directive 77/388 : points 47, 51, 67
  
• Directive 77/388 -A02 : point 27
  
• Directive 77/388 -A13 : point 3
  
• Directive 77/388 -A13AP1 : point 52
  
• Directive 77/388 -A13AP1LF : points 4, 16 - 20, 22, 26, 28, 33, 42, 44, 53, 80
  
• Directive 77/388 -C9 : point 39
  
• Directive 77/388 -C11 : point 40
  
• Directive 2006/112 : point 38
  
• Directive 2006/112 -A132P1LF : points 4, 19, 43, 44, 69, 80
  
• Directive 2006/112 -A398 : points 44, 59
  
• Court of Justice - Judgment C -348/87 -N11 : point 41
  
• Court of Justice - Judgment C -8/01 -N64 : point 66
  
• Court of Justice - Judgment C -401/05 -N26 : points 41, 54
  
• Court of Justice - Judgment C -407/07 -N27 : points 22, 51
  
• Court of Justice - Judgment C -407/07 -N30 : points 36, 55
  
• Court of Justice - Judgment C -407/07 -N37 : point 43
  
• Court of Justice - Judgment C -407/07 -N43 : point 50
  
• Court of Justice - Judgment C -508/10 -N75 : point 47
  
• Court of Justice - Judgment C -174/11 -N39 : point 54
  
• Court of Justice - Opinion C -326/15 -N26 : point 67
  
• Court of Justice - Opinion C -605/15 -N67 : point 79
  
• Court of Justice - Opinion C -605/15 -N68 : point 66
  
• Court of Justice - Judgment C -326/15 -N29 : point 33
  
• Court of Justice - Judgment C -326/15 -N33 : point 43
  
• Court of Justice - Judgment C -616/15 : point 69
  
• Court of Justice - Judgment C -616/15 -N47 : point 43
  
• Court of Justice - Judgment C -616/15 -N48 : point 43
  
• Court of Justice - Judgment C -616/15 -N56 : point 43
  
• Court of Justice - Judgment C -246/16 -N25 : point 47
  

Dates

Date of the lodging of the application initiating proceedings

• 18/06/2018

Date of the Opinion

• 11/07/2019

Date of the hearing

Information not available

Date of delivery

20/11/2019

References

Publication in the Official Journal

Judgment: OJ C 27 from 27.01.2020, p.5

Application: OJ C 301 from 27.08.2018, p.17

Name of the parties

Infohos

Notes on Academic Writings

Information not available

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Hof van Cassatie - Belgium

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Code de la Taxe sur la valeur ajoutée, art. 44, paragraphe 2, sous 1°bis) du 02/07/1969 et paragraphe 2bis, alinéa 1 du 01/07/2016

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Xuereb

Advocate General

Pitruzzella

Language(s) of the Case

• Dutch
  

Language(s) of the Opinion

• Italian