Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 258 : paragraphs 31, 45, 47, 65
• TEU, Article 4 -P3 : paragraph 66
• TEU, Article 17 -P1 : paragraph 66
• Directive 2006/112 : paragraph 78
• Directive 2006/112 -A170 : paragraphs 1, 2, 20, 31, 35, 51, 56, 74, 76, 100
• Directive 2006/112 -A171 : paragraphs 1, 20, 31, 35, 51, 56, 74, 76, 100
• Directive 2006/112 -A171P1 : paragraph 3
• Directive 2008/9 : paragraphs 30, 78
• Directive 2008/9 -A01 : paragraph 4
• Directive 2008/9 -A03 : paragraphs 5, 76
• Directive 2008/9 -A05 : paragraphs 1, 6, 31, 35, 51, 56, 74, 76, 100
• Directive 2008/9 -A06L1 : paragraph 7
• Directive 2008/9 -A07 : paragraph 8
• Directive 2008/9 -A08 : paragraphs 9, 21, 33
• Directive 2008/9 -A09 : paragraphs 10, 21, 33
• Directive 2008/9 -A09P1 : paragraphs 18, 20, 22, 27, 32, 37, 48, 63, 72, 73
• Directive 2008/9 -A10 : paragraphs 11, 24, 33, 34, 57, 59 - 61, 70, 72 - 75, 84, 87, 100
• Directive 2008/9 -A11 : paragraphs 12, 21, 33
• Directive 2008/9 -A15 : paragraph 13
• Directive 2008/9 -A15P1 : paragraphs 23, 24, 34, 51, 53, 54, 59, 70, 71, 75, 85, 88, 96
• Directive 2008/9 -A15P1L1SNT2 : paragraph 87
• Directive 2008/9 -A15P1SNT1 : paragraph 57
• Directive 2008/9 -A15P1SNT2 : paragraphs 21, 57
• Directive 2008/9 -A19 : paragraph 14
• Directive 2008/9 -A19P1 : paragraphs 92, 96
• Directive 2008/9 -A20 : paragraphs 15, 60, 74
• Directive 2008/9 -A20P1 : paragraphs 18, 20, 21, 28, 29, 32, 51, 55, 56, 63, 70, 75, 88, 90
• Directive 2008/9 -A20P1L3 : paragraph 84
• Court of Justice - Judgment C -396/98 -N47 : paragraph 91
• Court of Justice - Judgment C -33/04 -N65 : paragraph 45
• Court of Justice - Judgment C -445/06 -N43 : paragraph 45
• Court of Justice - Judgment C -489/06 -N54 : paragraph 68
• Court of Justice - Judgment C -332/15 -N45 : paragraph 52
• Court of Justice - Judgment C -332/15 -N46 : paragraph 52
• Court of Justice - Judgment C -101/16 -N41 : paragraph 80
• Court of Justice - Judgment C -101/16 -N42 : paragraphs 58, 81
• Court of Justice - Judgment C -533/16 -N36 : paragraph 78
• Court of Justice - Judgment C -533/16 -N48 : paragraph 83
• Court of Justice - Judgment C -669/16 -N40 : paragraph 62
• Court of Justice - Judgment C -127/17 -N119 : paragraph 47
• Court of Justice - Judgment C -167/17 -N50 : paragraph 95
• Court of Justice - Judgment C -167/17 -N51 : paragraph 95
• Court of Justice - Judgment C -427/17 -N38 : paragraph 67
• Court of Justice - Judgment C -562/17 -N45 : paragraphs 80, 82
• Court of Justice - Judgment C -562/17 -N46 : paragraphs 80, 82
• Court of Justice - Judgment C -133/18 -N34 : paragraph 78
• Court of Justice - Judgment C -133/18 -N36 : paragraph 79
• Court of Justice - Judgment C -250/18 -N34 : paragraph 66
• Court of Justice - Judgment C -33/19 -N79 : paragraph 62
• Court of Justice - Judgment C -184/19 -N32 : paragraph 94
• Court of Justice - Judgment C -242/19 -N53 : paragraph 77
• Court of Justice - Judgment C -248/19 -N20 : paragraph 65

Operative part

• Reference : Directive 2008/9 -A10
• Reference : Directive 2006/112
• Reference : Directive 2006/112 -A170
• Reference : Directive 2006/112 -A171
• Reference : Directive 2008/9 -A05

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

18/11/2020

References

Publication in the Official Journal

Information not available

Name of the parties

Commission v Germany (Remboursement de TVA - Factures)

Notes on Academic Writings

1. Simon, Denys: Recours en manquement - « Pratique » d'un État membre, Europe 2021, nº 1 Janvier, comm. 9 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

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

• Action for a declaration of failure to fulfil obligations : application granted
  
• Action for a declaration of failure to fulfil obligations : dismissal on substantive grounds
  

Formation of the Court

Cinquième chambre (Cour)

Judge-Rapporteur

Juhász

Advocate General

Richard de la Tour

Language(s) of the Case

• German
  

Language(s) of the Opinion

Information not available