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

• TFEU, Article 267 : paragraphs 34, 35
• Directive 97/67 : paragraph 49
• Directive 97/67 -A02 : paragraph 3
• Directive 97/67 -A02PT4 : paragraph 51
• Directive 97/67 -A02PT5 : paragraph 51
• Directive 97/67 -A02PT6 : paragraph 51
• Directive 97/67 -A02PT9 : paragraph 51
• Directive 97/67 -A02PT13 : paragraphs 1, 22, 24, 30, 40, 71
• Directive 97/67 -A02PT17 : paragraph 60
• Directive 97/67 -A03 : paragraphs 4, 40, 50, 65, 70, 71
• Directive 97/67 -A03P1 : paragraphs 23, 51, 59
• Directive 97/67 -A03P4 : paragraphs 1, 9, 22, 30, 53, 54
• Directive 97/67 -A03P7 : paragraph 69
• Directive 97/67 -A04 : paragraphs 5, 51
• Directive 97/67 -A04P2 : paragraphs 62, 67
• Directive 2006/112 -A131 : paragraphs 6, 42
• Directive 2006/112 -A132 : paragraphs 43, 45
• Directive 2006/112 -A132P1 : paragraph 7
• Directive 2006/112 -A132P1LA : paragraphs 1, 20, 23, 24, 30, 33, 37, 40, 41, 46, 48, 50, 65, 68, 71
• Court of Justice - Judgment C -76/99 -N26 : paragraph 42
• Court of Justice - Judgment C -498/03 -N22 : paragraph 43
• Court of Justice - Judgment C -498/03 -N24 : paragraph 42
• Court of Justice - Judgment C -498/03 -N25 : paragraph 44
• Court of Justice - Judgment C -363/05 -N46 : paragraph 68
• Court of Justice - Judgment C -445/05 -N25 : paragraph 44
• Court of Justice - Judgment C -357/07 -N33 : paragraph 49
• Court of Justice - Judgment C -357/07 -N34 : paragraph 49
• Court of Justice - Judgment C -357/07 -N36 : paragraph 50
• Court of Justice - Judgment C -357/07 -N46 : paragraph 47
• Court of Justice - Judgment C -357/07 -N47 : paragraph 48
• Court of Justice - Judgment C -114/14 -N28 : paragraph 50
• Court of Justice - Judgment C -114/14 -N33 : paragraph 55
• Court of Justice - Judgment C -335/14 -N47 : paragraph 43
• Court of Justice - Judgment C -605/15 -N30 : paragraph 45
• Court of Justice - Judgment C -90/16 -N20 : paragraph 45
• Court of Justice - Judgment C -349/17 -N47 : paragraph 35
• Court of Justice - Judgment C -349/17 -N48 : paragraph 36

Operative part

• Interprets : Directive 97/67 -A02PT13
• Interprets : Directive 97/67 -A03
• Interprets : Directive 2006/112 -A132P1LA

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 03/01/2018

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

16/10/2019

References

Publication in the Official Journal

Judgment: OJ C 423 from 16.12.2019, p.4

Application: OJ C 123 from 09.04.2018, p.9

Name of the parties

Winterhoff

Notes on Academic Writings

1. Von Streit, Georg ; Pisanó, Angelo: Anmerkung, Umsatzsteuer-Rundschau 2019 p.883-892 (DE)
2. Michel, Valérie: TVA : services postaux, Europe 2019 Décembre Comm. nº 12 p.34 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

• Freedom of establishment
  
• Freedom to provide services
  
• Taxation
  
• - Value added tax
  

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
  

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Regan

Advocate General

Saugmandsgaard Øe

Language(s) of the Case

• German
  

Language(s) of the Opinion

Information not available