Reports of Cases
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Subject-matter
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Systematic classification scheme
1.
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4 Internal policy of the European Union
4.10 Tax provisions
4.10.02 Harmonization of tax legislation
4.10.02.01 Value added tax
4.10.02.01.02 Scope
4.10.02.01.02.03 Taxable transactions
4.10.02.01.02.03.03 Supply of services
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Citations of case-law or legislation
References in grounds of judgment
Operative part
Opinion
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Directive 77/388
-A13BLB : point 46
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Directive 2006/112
: points 3, 30, 34
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Directive 2006/112
-A02P1LC : points 1, 5, 24, 25, 27, 63, 69
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Directive 2006/112
-A09P1 : point 6
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Directive 2006/112
-A09P1L2 : point 32
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Directive 2006/112
-A14P1 : point 7
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Directive 2006/112
-A24 : point 33
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Directive 2006/112
-A24P1 : point 8
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Directive 2006/112
-A25 : point 9
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Directive 2006/112
-A135P1LI : point 10
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Directive 2006/112
-A135P2LB : points 10, 46
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Directive 2006/112
-N12 : point 46
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Court of Justice - Judgment C -222/81
-N8 : point 50
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Court of Justice - Judgment C -173/88
-N17 : point 46
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Court of Justice - Judgment C -16/93
: point 25
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Court of Justice - Judgment C -215/94
-N21 : point 50
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Court of Justice - Judgment C -446/98
-N21 : point 38
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Court of Justice - Judgment C -446/98
-N22 : point 38
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Court of Justice - Judgment C -446/98
-N23 : point 38
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Court of Justice - Judgment C -277/05
: points 40, 47, 50
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Court of Justice - Judgment C -277/05
-N32 : point 49
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Court of Justice - Judgment C -277/05
-N36 : point 48
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Court of Justice - Judgment C -263/15
-N20 : point 32
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Court of Justice - Judgment C -263/15
-N23 : point 32
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Court of Justice - Judgment C -263/15
-N24 : point 32
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Court of Justice - Judgment C -37/16
-N30 : point 50
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Court of Justice - Opinion C -295/17
-N34 : point 42
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Court of Justice - Judgment C -295/17
-N61 : point 35
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Court of Justice - Judgment C -295/17
-N62 : point 35
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Court of Justice - Opinion C -604/19
-N35 : point 35
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Court of Justice - Judgment C -43/19
-N47 : point 35
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Court of Justice - Judgment C -43/19
-N48 : point 35
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Court of Justice - Judgment C -43/19
-N49 : point 35
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Court of Justice - Judgment C -94/19
-N26 : point 65
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Court of Justice - Judgment C -94/19
-N29 : point 36
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Court of Justice - Judgment C -307/19
-N27 : point 38
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Court of Justice - Judgment C -307/19
-N67 : point 38
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Court of Justice - Judgment C -307/19
-N95 : point 38
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Court of Justice - Judgment C -307/19
-N96 : point 38
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Court of Justice - Judgment C -501/19
-N31 : point 34
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Court of Justice - Judgment C -604/19
-N67 : point 32
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Court of Justice - Judgment C -604/19
-N68 : point 32
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Court of Justice - Judgment C -604/19
-N69 : point 32
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Court of Justice - Judgment C -801/19
-N43 : point 36
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Date of the hearing
Information not available
Date of delivery
20/01/2022
References
Publication in the Official Journal
Information not available
Name of the parties
Apcoa Parking Danmark
Notes on Academic Writings
Information not available
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Højesteret - Denmark
Subject-matter
- 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
deuxième chambre (Cour)
Judge-Rapporteur
Xuereb
Advocate General
Richard de la Tour
Language(s) of the Case
Language(s) of the Opinion