Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Information not available
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
4.10.02.01.02.02 Taxable persons
4.10.02.01.02.02.01 Economic activity
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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
4.10.02.01.08 Deductions and refunds
4.10.02.01.08.01 Origin and scope of right of deduction
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Citations of case-law or legislation
References in grounds of judgment
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Directive 2006/112
: paragraphs 31, 36, 37, 46
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Directive 2006/112
-A02 : paragraphs 1, 23, 24, 33, 34, 48
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Directive 2006/112
-A02P1 : paragraph 3
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Directive 2006/112
-A09 : paragraphs 1, 23, 30, 48
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Directive 2006/112
-A09P1 : paragraphs 4, 33, 34, 35
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Directive 2006/112
-A167 : paragraphs 1, 6, 23, 26, 30, 48
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Directive 2006/112
-A168 : paragraphs 1, 7, 23, 48
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Directive 2006/112
-A168LA : paragraph 28
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Directive 2006/112
-A173 : paragraphs 1, 23, 48
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Directive 2006/112
-A173P1 : paragraph 8
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Directive 2006/112
-A26 : paragraphs 1, 23, 48
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Directive 2006/112
-A26P1 : paragraph 5
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Court of Justice - Rules of Procedure (2012)
-A99 : paragraph 21
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Court of Justice - Judgment C -108/99
-N33 : paragraph 45
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Court of Justice - Order C -102/00
-N16 : paragraph 34
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Court of Justice - Order C -102/00
-N17 : paragraph 34
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Court of Justice - Judgment C -437/06
-N30 : paragraph 36
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Court of Justice - Judgment C -437/06
-N33 : paragraph 46
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Court of Justice - Judgment C -437/06
-N34 : paragraph 47
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Court of Justice - Judgment C -437/06
-N37 : paragraph 47
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Court of Justice - Judgment C -29/08
-N59 : paragraph 36
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Court of Justice - Judgment C -246/08
-N34 : paragraph 24
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Court of Justice - Judgment C -246/08
-N37 : paragraph 25
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Court of Justice - Judgment C -388/11
-N46 : paragraph 45
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Court of Justice - Judgment C -108/14
: paragraph 39
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Court of Justice - Judgment C -108/14
-N18 : paragraph 30
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Court of Justice - Judgment C -108/14
-N19 : paragraph 31
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Court of Justice - Judgment C -108/14
-N20 : paragraph 32
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Court of Justice - Judgment C -108/14
-N21 : paragraph 33
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Court of Justice - Judgment C -108/14
-N23 : paragraph 29
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Court of Justice - Judgment C -516/14
-N37 : paragraph 26
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Court of Justice - Judgment C -516/14
-N38 : paragraph 26
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Court of Justice - Judgment C -516/14
-N39 : paragraph 27
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Court of Justice - Judgment C -516/14
-N40 : paragraph 28
Operative part
Opinion
Information not available
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Information not available
Date of the hearing
Information not available
Date of delivery
12/01/2017
References
Publication in the Official Journal
Order: OJ C 112 from 10.04.2017, p.12
Application: OJ C 156 from 02.05.2016, p.21
Name of the parties
MVM
Notes on Academic Writings
Information not available
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Kúria - Hungary
Subject-matter
- Taxation
- - Value added tax
Provisions of national law referred to
2007. évi CXXVII. törvény az általános forgalmi adóról, 5. §, 6. §, 13. §, 119. §, 120. §, 123. §, 259. § 2006. évi IV. törvény a gazdasági társaságokról, 55-63. §
Provisions of international law referred to
Information not available
Procedure and result
- Reference for a preliminary ruling
Formation of the Court
sixième chambre (Cour)
Judge-Rapporteur
Fernlund
Advocate General
Bobek
Language(s) of the Case
Language(s) of the Opinion
Information not available