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 : paragraph 44
• Directive 77/388 : paragraphs 10, 47, 48, 51, 57
• Directive 77/388 -A17 : paragraph 3
• Directive 77/388 -A28SEPTIES : paragraph 4
• Directive 79/1072 : paragraphs 1, 11, 45, 47 - 49, 51, 58, 59, 62, 63
• Directive 79/1072 -A02 : paragraph 5
• Directive 79/1072 -A03 : paragraphs 6, 32, 54
• Directive 79/1072 -A04 : paragraphs 7, 54
• Directive 79/1072 -A06 : paragraph 8
• Directive 79/1072 -A07 : paragraphs 9, 32
• Directive 79/1072 -A07P1 : paragraph 35
• Directive 2006/112 : paragraphs 45, 66
• Directive 2006/112 -A119 : paragraph 31
• Directive 2006/112 -A411 : paragraphs 10, 47
• Directive 2006/112 -A413 : paragraphs 10, 47
• Directive 2008/9 : paragraph 45
• Directive 2008/9 -A28P1 : paragraphs 11, 47
• Directive 2008/9 -A28P2 : paragraph 11
• Court of Justice - Judgment C -294/11 : paragraph 35
• Court of Justice - Judgment C -318/11 -N41 : paragraph 51
• Court of Justice - Judgment C -271/12 -N34 : paragraph 57
• Court of Justice - Judgment C -271/12 -N35 : paragraph 57
• Court of Justice - Judgment C -271/12 -N36 : paragraph 57
• Court of Justice - Judgment C -689/13 -N32 : paragraph 40
• Court of Justice - Judgment C -332/15 -N50 : paragraph 65
• Court of Justice - Judgment C -349/17 -N52 : paragraph 42
• Court of Justice - Judgment C -562/17 -N33 : paragraph 57
• Court of Justice - Judgment C -562/17 -N35 : paragraph 59
• Court of Justice - Judgment C -562/17 -N41 : paragraph 60
• Court of Justice - Judgment C -273/18 -N35 : paragraph 66
• Court of Justice - Judgment C -287/19 -N59 : paragraph 44
• Court of Justice - Judgment C -371/19 -N77 : paragraph 50
• Court of Justice - Judgment C -371/19 -N78 : paragraph 51
• Court of Justice - Judgment C -371/19 -N79 : paragraph 52
• Court of Justice - Judgment C -371/19 -N80 : paragraph 53
• Court of Justice - Judgment C -371/19 -N81 : paragraph 53
• Court of Justice - Judgment C -496/19 -N16 : paragraph 40
• Court of Justice - Judgment C -910/19 -N46 : paragraph 62
• Court of Justice - Judgment C -910/19 -N47 : paragraph 62

Operative part

• Interprets : Directive 79/1072

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

Information not available

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

09/09/2021

References

Publication in the Official Journal

Information not available

Name of the parties

GE Auto Service Leasing

Notes on Academic Writings

1. Maitrot de la Motte, Alexandre: Chronique Droit fiscal de l'Union européenne - 7. Sujette à une importante réforme des règles relatives aux taux réduits, la taxe sur la valeur ajoutée donne lieu à une jurisprudence abondante et souvent technique, Revue trimestrielle de droit européen 2023 n° 2 p. 305 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Audiencia Nacional - Spain

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido, art. 119.2, 3, 4 et 9

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Dixième chambre (Cour)

Judge-Rapporteur

Juhász

Advocate General

Tanchev

Language(s) of the Case

• Spanish
  

Language(s) of the Opinion

Information not available