JURISPRUDENTA TVA – Jurisprudenta CJCE si corespondenta intre Titlul VI TVA Codul fiscal si Directiva TVA

Jurisprudenta CJCE si corespondenta intre Titlul VI TVA si Directiva TVA

click pe capitolul din TITLUL VI TVA pentru a vizualiza articolele corespondente din Directiva TVA si Directiva a-VI-a si actele din jurisprundenta CJCE

Liste suplimentare:
Tabel MFP sept-2013 – jurisprudenta TVA UE
Tabel MFP 2011 – jurisprudenta TVA UE
– Repertoriul de jurisprudenta comunitara – curia.europa.eu (lb.franceza): perioada 1954-2009 si perioada 2010-prezent

Cuprins TITLUL VI TVA din Codul Fiscal
CAP. 1 Definitii – Art. 125 – Art. 125^2
CAP. 2 Operatiuni impozabile – Art. 126
CAP. 3 Persoane impozabile – Art. 127
CAP. 4 Operatiuni cuprinse in sfera de aplicare a taxei – Art. 128 – Art. 131
CAP. 5 Locul operatiunilor cuprinse in sfera de aplicare a taxei – Art. 132 – Art. 133
CAP. 6 Faptul generator si exigibilitatea taxei pe valoarea adaugata – Art. 134 – Art. 136
CAP. 7 Baza de impozitare – Art. 137 – Art. 139^1
CAP. 8 Cotele de taxa – Art. 140
CAP. 9 Operatiuni scutite de taxa – Art. 141 – Art. 144^1
CAP. 10 Regimul deducerilor – Art. 145 – Art. 149
CAP. 11 Persoanele obligate la plata taxei – Art. 150 – Art. 151^2
CAP. 12 Regimuri speciale – Art. 152 – Art. 152^4
CAP. 13 Obligatii – Art. 153 – Art. 158^1
CAP. 14 Dispozitii comune – Art. 159 – Art. 160^1
CAP. 15 Dispozitii tranzitorii – Art. 161 – Art. 161^2
Alte taxe decat TVA
Articolul din Titlul VI al Codului Fiscal Articolul din Directiva a-VI-a 77/388/EEC Articolul din Directiva 2006/112/CE Hotarari ale Curtii de Justitie a Comunitatilor Europene (CJCE) – Curia
Art. 125 Definitia taxei pe valoarea adaugata
Art. 125^1 Semnificatia unor termeni si expresii
Art. 125^2 Aplicare teritoriala 3 5, 6, 7, 8 Cazul C-73/06 (Planzer Luxembourg) Refund – Place of establishment
Cazul C-181/97 (Kooy) Importation from Antilles
Cazul C-283/84 (Trans Tirreno) National transport via third territory
Art. 126 Operatiuni impozabile 2
28a 28c 26a
22, 3, 9, 17, 20, 21, 22, 23, 17, 21, 31, 138, 139, 140, 141, 142, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 1654, 35, 139, 311, 312, 313, 314, 315, 316, 317, 318, 319, 320, 321, 322, 323, 324, 325, 333, 334, 335, 336, 337, 338, 339, 340 Cazul C-132/06(Commission/Italy) Graveyard amnesty
Cazul C-128/05 (Commission/Austria) Passenger transport – Flat-rate taxation
Cazul C-440/04 (Axel kittel, Recolta Recycling) Deduction – Knowledge of fraud
Cazul C-439/04 (Axel kittel, Recolta Recycling) Deduction – Knowledge of fraud
Cazul C-494/04 (Heintz van Landewyck) Special measure – Date of notification
Cazul C-210/04 (FCE Bank) Supplies between head office and fixed establishments
Cazul C-223/03 (University of Huddersfield) Immovable property – Option for taxation – Economic activities without economic objective
Cazul C-255/02 (Halifax) Abuse of rights – Economic activities without economic objective – Manipulation of pro rata
Cazul C-305/03 (Commission/UK) Reduced Rates – Auctioneers
Cazul C-484/03 (Optigen Ltd a.o.) Economic activities – Proportionality – Legal certainty
Cazul C-355/03 (Fulcrum Electronics) Deduction – Carousel fraud
Cazul C-354/03 (Optigen) Deduction – Carousel fraud
Cazul C-41/04 (Levob) Goods or services – Customized software
Cazul C-465/03 (Kretztechnik) Deduction – Issue of shares
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price
Cazul C-77/01 (Desenvolvimento Mineiro SA) Economic activities – Holding company – Loans
Cazul C-387/01 Harald Weigel and Ingrid Weigel v. Finanazlandesdirektion für Vorarlberg
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price
Cazul C-109/02 (Commission/Germany) Reduced rate – Soloists
Cazul C-305/01 (MKG-Kraftfahrzeuge-Factory) Exemption – Factoring
Cazul C-185/01(Auto Lease Holland B.V.)Supply of fuel-Recipient
Cazul C-101/00 (Tulliasiamies) Supply of fuel – Recipient
Cazul C-498/99 (Town and Country Factors Ltd.) Competition – Debts binding in honour only
Cazul C-287/00 (Commision/Germany) Exemption – Research by universities
Cazul C-174/00 (Kennemer Golf & Country Club) Exemption – Profit making
Cazul C-169/00 (Commission/Finland)Exemption – Works of Art
Cazul C-16/00 (Cibo) Deduction – Holding company
Cazul C-102/00 (Welthgrove) Economic activities – Holding company
Cazul C-34/99 (Primback) Taxable amount – Interest-free credit
Cazul C-404/99 (Commission/France) Taxable amount – Service charge
Cazul C-415/98 (Bakcsi) Capital good for business and private purposes – Sale
Cazul C-276/98 (Commission/Portugal) Reduced rate -Alternative energy, agricultural tools […]
Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods
Cazul C-150/99 (Lindöpark) Exemption S Letting of immovable property – Golf
Cazul C-213/99(de Andrade) Importation – Time-limits expired
Cazul C-142/99 (Floridienne) Deduction – Holding company – Dividend and interest
Cazul C-276/97 (Commission/France) Activities as ‘public authority’ – Toll
Cazul C-260/98 (Commission/Greece) Activities as public authority – Toll
Cazul C-408/97 (Commission/Netherlands) Activities as ‘public authority’-Toll
Cazul C-359/97 (Commission/UK) Activities as ‘public authority’ – Toll
Cazul C-358/97 (Commission/Ireland) Activities as ‘public authority’ – Toll
Cazul C-455/98 (Kaupo Salumets) Smuggling of ethyl alcohol
Cazul C-414/97 (Commission Spain) Exemption – Import and ICA of military goods
Cazul C-158/98 (Coffeeshop Siberie) Renting out a space for the sale of drugs
Cazul C-172/96 (First National Bank of Chicago) Services – Foreign exchange transactions
Cazul C-283/95 (Karlheinz Fischer) Exemption Illegal casino
Cazul C-3/97 (Goodwin and Unstead) Supply of counterfeit perfumes
Cazul C-408/95(Eurotunnel) Tax-free sales
Cazul C-258/95 (Julius Fillibeck) Deduction – Free transport of employees
Cazul C-60/96 (Commission/France) Exemption -Letting of movable property
Cazul C-2/95 (Sparekassernes) Exemption – Data handling
Cazul C-306/94 (Regie Dauphinoise) Deduction – Interest on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities – Purchase/sale of shares
Cazul C-331/94 (Commission/Greece) Zero rate – Circular cruises
Cazul C-291/92 (Armbrecht) Private assets – Business assets
Cazul C-62/93 (Supergas) Exemption to submit tax returns – Petroleum sector
Cazul C-16/93 (Tolsma) Services free of charge – Organ player
Cazul C-111/92 (Lange) Illegal export
Cazul C-276/91 (Commission of the European Communities v French Republic)
Cazul C-101/91 (Commission/Italy) Zero rate – Victims of earthquake
Cazul C-60/90 (Polysar) Economic activities – Holding company
Cazul C-159/89(Commission of the European Communities v Hellenic Republic)
Cazul C-120/88 (Commission/Italy)
Cazul C-119/89 (Commission of the European Communities v Kingdom of Spain)
Cazul C-343/89 (Witzemann) Importation of counterfeit currency
Cazul C-251/88 (Commission of the European Communities v Federal Republic of Germany)
Cazul C-203/87 (Commission/Italy) Zero rate
Cazul C-289/86 (Happy Family) Supply of narcotic drugs and drugs derived from hemp
Cazul C-269/86 (Mol) Supply of drugs and amphetamines
Cazul C-102/86 (Apple and Pear) Economic activities – Consideration
Cazul C-299/86(Rainer Drexll)
Cazul C-235/85 (Commission/Netherlands) Public notaries and bailiffs
Cazul C-39/85 (Bergères-Becque)
Cazul C-283/84 (Trans Tirreno) National transport via third territory
Cazul C-47/84 (Schul 2) Taxable amount – Imports from another Member State
Cazul C-294/82 (Einberger 2) Illegal activities – Importation of drugs
Cazul C-15/81 (Schul 1) Import from another Member State
Cazul C-154/80 (Aardappelenbewaarplaats) Consideration
126 (1) 2 (1) 2 (1) (a) si (b) Cazul C-437/06(Securenta) Deductions – Taxable and non-taxable activities
Cazul C-277/05 (Sociètè thermale d’Eugènie) Non-repaid deposits relating to cancelled transactions
Cazul C-442/01 (KapHag-Renditefonds) Contribution in cash to partnership
Cazul C-498/99 (Town and Country Factors Ltd.) Competition – Debts binding in honour only
Cazul C-287/00 (Commission/Germany) Exemption – Research by universities
Cazul C-108/99 (Cantor Fitzgerald) Inducement paid by tenant to future tenant
Cazul C-409/98 (Mirror Group) Inducement paid by landlord to future tenant
Cazul C-404/99 (Commission/France) Taxable amount – Service charge
Cazul C-240/99 (Skandia) Exemption – Business activities of insurance company
Cazul C-48/97 (Kuweit Petroleum) Taxable amount – Price discounts – Goods in exchange of vouchers
Cazul C-349/96 (Card Protection Plan) Exemption – Insurance
Cazul C-172/96 (First National Bank of Chicago) Services – Foreign exchange transactions
Cazul C-258/95 (Julius Fillibeck) Deduction – Free transport of employees
Cazul C-291/92 (Armbrecht) Private assets – Business assets
Cazul C-16/93 (Tolsma) Services free of charge – Organ player
Cazul C-35/90 (Commission/Spain) Exemption – Professional services
Cazul C-102/86 (Apple and Pear) Economic activities – Consideration
Cazul 73/85 (Hans-Dieter and Ute Kerrutt v FinanzamtMönchengladbach)
126 (2) 2 (2) 2 (1) (d) Cazul C-335/05 (Rizeni Letoveho Provozu) Refund of VAT – Reciprocit
Cazul C-414/97 (Commission/Spain) Exemption – Import and ICA of military good
Cazul C-39/85 (Bergères-Becque)
Cazul C-294/82 (Einberger 2) Illegal activities – Importation of drugs
Cazul C- 15/81 (Schul 1) Import from another Member State
126 (3) (a) 28a (1) (a) 2 (1), 3 (3)
126 (3) (b) 28a (1) (b)28a (2) 2 (1) (b) (ii)2 (2)
126 (3) (c) 28a (1) (c) 2 (1) (b) (iii)
126 (4) 28a (1) (a) (2)28a (1) (b) 3 (1)
2 (1) (b) (ii)
126 (5)
126 (6) 28a (1) (a) (3) 3 (3)
126 (7)
126 (8)
126 (8) (a) 28a (1) (a) 2 (1), 3 (3)
126 (8) (b) 28c (E) (3) 131, 143 (d) Cazul C-217/94 (Eismann Alto Adige Srl) Administrative obligations Accompanying documents
126 (8) (c) 26a (D) 4, 35, 139, 313, 333 Cazul C-320/02 (Förvaltnings AB Stenhlmen)Second-hand goods – Live animals
126 (9)
Art. 127 Persoane impozabile si activitatea economica 4 9, 10, 11, 13 Cazul C-369/04 (Hutchinson, MM02, Orange,T-Mobile, Vodafone) Activities as ‘public authority’ – UMTS frequencies
Cazul C-284/04 (T-Mobile Austria) Activities as ‘public authority’ – UMTS frequencies
Cazul C-430/04 (Feuerbestattungsverein Halle) Activities as public authority – Distortion of competition
Cazul C-223/03 (University of Huddersfield) Immovable property – Option for taxation –Economic activities without economic objective
Cazul C-255/02 (Halifax) Abuse of rights – Economic activities without economic objective – Manipulation of pro rata
Cazul C-484/03 (Optigen Ltd a.o.) Economic activities – Proportionality – Legal certainty
Cazul C-355/03 (Fulcrum Electronics) Deduction – Carousel fraud
Cazul C-354/03 (Optigen) Deduction – Carousel fraud
Cazul C-8/03 (BBL) Investment companies -Place of supply
Cazul C-77/01 (Desenvolvimento Mineiro SA) Economic activities – Holding company – Loans
Cazul C-338/98(Commission/Netherlands) Deduction – Business use of employee’s private car
Cazul C-102/00 (Welthgrove) Economic activities Holding company
Cazul C-142/99 (Floridienne) Deduction Holding company – Dividend and interest
Cazul C-276/97 (Commission/France) Activities as ‘public authority’ – Toll
Cazul C-260/98 (Commission/Greece) Activities as public authority – Toll
Cazul C-408/97 (Commission/Netherlands) Activities as ‘public authority’ – Toll
Cazul C-359/97 (Commission/UK) Activities as ‘public authority’ – Toll
Cazul C-396/98 (Schlossstrase) Deduction – Changed legislation
Cazul C-400/98(Breitsohl) Deduction – Planned economic activities
Cazul C-110/98 (Galbfrisca) Economic activities – Conditional deduction
Cazul C-23/98 (Heerma) Economic activities – Supply by partner to partnership
Cazul C-85/97 (Sociètè Financiere) Time of chargeability – Free transport of employees
Cazul C-247/95 (Marktgemeinde) Activities as ‘public authority’ – Exemption
Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use
Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities – Purchase/sale of shares
Cazul C-468/93 (Gemeente Emmen) ‘Building land’
Cazul C-97/90 (Lennartz) Deduction – Adjustment – Business purposes
Cazul C-333/91(Satam) Deduction – Share dividends
Cazul C-97/90 (Lennartz) Deduction – Adjustment – Business purposes
Cazul C-60/90 (Polysar) Economic activities – Holding company
Cazul C-186/89 (Van Tiem) Economic activities – Building right (‘opstal’)
Cazul C-173/88 (Henriksen)Exemption – Premises and sites for parking vehicles
Cazul 89/81 (Hong Kong Trade Development Council) Services free of charge
Cazul 181/78 (Ketelhandel P. van Paassen Denkavit Dienstbetoon) Taxable person
127 (1) 4 (1) 9 Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ – ExemptionCazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities – Purchase/ sale of shares
Cazul C-110/94 (Intercommunale voor Zeewaterontzilting INZO) Economic activities
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors
Cazul 235/85 (Commission/ Netherlands) Public notaries and bailiffs
Cazul 268/83 (Rompelman) Start of economic activities
127 (2) 4 (2) 9 Cazul C-77/01 (Empresa de Desenvolvimento) Economic activities Holding company – Loans
Cazul C-16/00 (Cibo Participations) Deduction – Holding company
Cazul C-80/95 (Harnas & Helm) Economic activities – Holding of bonds
Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ -Exemption
Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use
Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities- Purchase/ sale of shares
Cazul C-110/94 (Intercommunale voor Zeewaterontzilting INZO)Economic activities
Cazul 235/85 (Commission/ Netherlands) Public notaries and bailiffs
127 (3) 4 (4) 10, 11 Cazul C-162/07 (Ampliscientifica și Amplifin)
Cazul C-355/06 (van der Steen) Director/sole shareholder
Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors
127 (4) 4 (5) (1) 13 Cazul C-288/07 (Isle of Wight Council și alții)
Cazul C-456/07 (Mihal)
Cazul C-442/05 (Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien) Supply of water – Household connection
Cazul C-430/04 (Feuerbestattungsverein Halle) Activities as public authority – Distortion of competition
Cazul C-276/98 (Commission / Portugal) Reduced rate – Alternative energy, agricultural tools […]
Cazul C-446/98 (Câmara Municipal do Porto) Activities as ‘public authority’ – Letting of parking space
Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ Exemption
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors
Cazul C-4/89 (Comune di Carpaneto Piacentino) Activities as ‘public authority’
Cazul 231/87 (Comune di Carpaneto Piacentino) Activities as ‘public authority’
Cazul 235/85 (Commission – Netherlands) Public notaries and bailiffs
127 (5) 4 (5) (2) 13 Cazul C-288/07(Isle of Wight Council și alții)
Cazul C-456/07 (Mihal)
Cazul C-442/05 (Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien) Supply of water – Household connection
Cazul C-430/04 (Feuerbestattungsverein Halle) Activities as public authority – Distortion of competition
Cazul C-276/98 (Commission / Portugal) Reduced rate Alternative energy, agricultural tools […]
Cazul C-446/98 (Câmara Municipal do Porto) Activities as ‘public authority’ – Letting of parking space
Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ -Exemption
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors
Cazul C-4/89 (Comune di Carpaneto Piacentino) Activities as ‘public authority’
Cazul 231/87 (Comune di Carpaneto Piacentino) Activities as ‘public authority’
Cazul 235/85 (Commission – Netherlands) Public notaries and bailiffs
127 (6) 4 (5) (3)Anexa D 13Anexa 1 Cazul C-430/04 (Feuerbestattungsverein Halle) Activities as public authority – Distortion of competition
Cazul C-276/98 (Commission / Portugal) Reduced rate – Alternative energy, agricultural tools […]
Cazul C-446/98 (Câmara Municipal do Porto) Activities as ‘public authority’ – Letting of parking space
Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ – Exemption
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors
Cazul C-4/89 (Comune di Carpaneto Piacentino) Activities as ‘public authority’
Cazul 231/87 (Comune di Carpaneto Piacentino) Activities as ‘public authority’
Cazul 235/85 (Commission – Netherlands) Public notaries and bailiffs
127 (7)
127 (8) 28a (4) (1) 9 Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-408/95 (Eurotunnel) Tax-free sales
127 (9) 4 (4) (2) 11 Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use
Cazul C-202/90 (Ayuntamiento de Sevilla) Activities as ‘public authority’ – Tax collectors
127 (10)

Art. 128 Livrarea de bunuri
528a 14, 15, 16, 18, 192, 3, 9, 17, 20, 21, 22, 23, 172 Cazul C-338/98 (Commission – Netherlands) Deduction S Business use of employee’s privatecar
Cazul C-326/99 (Goed Wonen) Rights in rem: supply of goods – Letting
Cazul C-231/94 (Faaborg-Gelting Linien) Fixed establishment – Restaurant transactions
Cazul C-186/89 (van Tiem) Economic activities – Building right (‘opstal’)
Cazul 139/84 (Van Dijk’s Boekhuis) Production of goods
128 (1) 5 (1) 14 (1) Cazul C-185/01 (Auto Lease Holland BV) Supply of fuel – Recipient
Cazul C-326/99 (Goed Wonen) Rights in rem: supply of goods – Letting
Cazul C-291/92(Dieter Armbrecht) Private assets-Business assets
Cazul C-186/89 (van Tiem) Economic activities – Building right (‘opstal’)
Cazul 320/88 (Safe) Supply of goods
128 (2) 5 (4) (c) 14 (2) (c)
128 (3) 5.(4) (a)5 (4) (b) 14 (2) (a)14 (2) (b)
128 (4) 5 (6)5 (7) (b) 161, 8 (b) Cazul C-233/05 (Dressuurstal Jespers) Production of goods – Training of horses
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price
Cazul C-322/99 (Hans-Georg Fischer Klaus Brandenstein) Withdrawal from business – Components
Cazul C-415/98(Laszlo Bakcsi) Capital good for business and private purposes-Sale
Cazul C-48/97 (Kuwait Petroleum) Taxable amount – Price discounts – Goods in exchange of vouchers
Cazul C-20/91 (P. de Jong) House on private land – Private use of house
128 (5)
128 (6)
128 (7) 5 (8) 19 Cazul C-137/02 (Faxworld) Deduction – Transfer of totality of assets
Cazul C-497/01 (Zita Modes) Totality of assets
Cazul C-408/98 (Abbey National) Deduction -Transfer of totality of goods
128 (8) (a)
128 (8) (b)
128 (8) (c)
128 (8) (d)
128 (8) (e) 5 (6) 16 Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price
Cazul C-322/99 (Hans-Georg Fischer Klaus Brandenstein) Withdrawal from business – Components
Cazul C-415/98 (Laszlo Bakcsi) Capital good for business and private purposes- Sale
Cazul C-48/97 (Kuwait Petroleum) Taxable amount – Price discounts – Goods in exchange of vouchers
Cazul C-20/91 (P. de Jong) House on private land – Private use of house
128 (8) (f)
128 (9)
128 (10) 28a (5) 17 Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-408/95 (Eurotunnel) Tax-free sales
128 (11)
128 (12)
128 (13)
128 (14)
Art. 129 Prestarea de servicii 6 24, 25, 26, 27, 28, 29 Cazul C-128/05 (Commission – Austria) Passenger transport – Flat-rate taxation
Cazul C-72/05 (Wollny) Taxable amount – Full cost for privately used dwelling
Cazul C-223/03 (University of Huddersfield) Immovable property – Option for taxation –Economic activities without economic objective
Cazul C-255/02 (Halifax) Abuse of rights – Economic activities without economic objective – Manipulation of pro rata
Cazul C-41/04 (Levob Verzekeringen, OV Bank) Goods or services – Customized software
Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price
Cazul C-17/01 (Walter Sudholz) Special measure
Cazul C-150/99 (Stockholm Lindöpark) Exemption – Letting of immovable property -Golf
Cazul C-276/97 (Commission – France) Activities as ‘public authority’ – Toll
Cazul C-260/98 (Commission – Greece) Activities as public authority – Toll
Cazul C-358/97 (Commission – Ireland )Activities as ‘public authority’ – Toll
Cazul C-408/97 (Commission – Netherlands) Activities as ‘public authority’ – Toll
Cazul C-359/97 (Commission – United Kingdom) Activities as ‘public authority’ – Toll
Cazul C-172/96 (The First National Bank of Chicago) Services – Foreign exchange transactions
Cazul C-173/88 (Morten Henriksen) Exemption – Premises and sites for parking vehicles
Cazul C-122/87 (Commission – Italy) Exemption – Veterinarians
Cazul C-102/86 (Apple and Pear Development Council)Economic activities – Consideration
Cazul 126/78 (Nederlandse Spoorwegen) Taxable amount – Cash-on-delivery (‘Rembours’)
129 (1) 6 (1) 24, 25 Cazul C-277/05 (Société thermale d’Eugénie-Les-Bains) Non-repaid deposits relating to cancelled transactions
Cazul C-498/99 (Town & County Factors) Competition – Debts binding in honour only
Cazul C-322/99 (Hans-Georg Fischer Klaus Brandenstein)Withdrawal from business -Components
Cazul C-384/95 (Landboden-Agrardienste) Services – Non-harvesting
Cazul C-231/94 (Faaborg-Gelting Linien) Fixed establishment – Restaurant transactions
Cazul C-215/94 (Jürgen Mohr) Services – Discontinuing milk production
129 (2) 6 (4) 28
129 (3)
129 (4) 6 (2) 26 Cazul C-412/03 (Hotel Scandic Gåsabäck) Withdrawal – Supplies below cost price
Cazul C-269/00 (Wolfgang Seeling) Deduction – Business premises – Private dwelling
Cazul C-415/98 (Laszlo Bakcsi) Capital good for business and private purposes- Sale
Cazul C-258/95 (Julius Fillibeck) Deduction – Free transport of employees
Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use
Cazul C-193/91 (Gerhard Mohsche) Private use of business assets
Cazul 50/88 (Heinz Kühne) Deduction – Private use
129 (5)
129 (6)
129 (7) 6 (5) 29 Cazul C-137/02 (Faxworld ) Deduction – Transfer of totality of assets
Art. 130 Schimbul de bunuri sau servicii
Art. 130^1 Achizitiile intracomunitare de bunuri 28a (3) (1) 20 (1) Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-408/95 (Eurotunnel ) Tax-free sales
1301 (1)
1301 (2) 28a (6) (1) 21 Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-408/95 (Eurotunnel ) Tax-free sales
1301 (2) (a)
1301 (2) (b) 28a (6) (2) 22 Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-408/95 (Eurotunnel )Tax-free sales
1301 (3) 28a (7) 23 Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-408/95 (Eurotunnel ) Tax-free sales
1301 (4) 28a (3) (2) 20 (2) Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-408/95 (Eurotunnel )Tax-free sales
1301 (5)
Art. 131 Importul de bunuri 7 30, 60, 61 Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax
Cazul C-371/99 (Liberexim) Importation – Non-discharge of documents
Cazul C-181/97 (van der Kooy) Importation from Antilles
Art. 132 Locul livrarii de bunuri 8 28b 28e 31, 32, 36, 37, 38, 39, 33, 34, 40, 41, 42, 44, 47, 48, 49, 50, 51, 53, 55 76, 83, 84, 93, 94 Cazul C-395/02 (Transport Services) Assessment of VAT – Correction of zero rate
Cazul C-245/04 (EMAG Handel) Chain transactions – Place of supply
Cazul C-58/04 (Antje Köhler) Part of Community passenger transport
Cazul C-395/02 (Transport Services) Assessment of VAT – Correction of zero rate
Cazul C-185/01 (Auto Lease Holland BV) Supply of fuel – Recipient
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-330/87 (SA d’Etude et de Gestion Immob. (EGI)) Deduction – Invoicing requirements
Cazul C-123/87 (Léa Jorion) Deduction – Invoicing requirements
132 (1) (a) 8 (1) (a)8 (2)
132 (1) (b) 8 (1) (a)
132 (1) (c) 8 (1) (b)
132 (1) (d) 8 (1) (c)
132 (1) (e) 8 (1) (d)
132 (1) (f) 8 (1) (e)
132 (2) 28b (A) (1)
132 (3)
132 (4) 28b (A) (2)
132 (5) 28b (A) (1)
132 (6)
132 (7) 28b (A) (2)
132 (8)
Art. 132^1 Locul achizitiei intracomunitare de bunuri 28b 33, 34, 40, 41, 42, 44, 47, 48, 49, 50, 51, 53, 55 Cazul C-395/02 (Transport Services) Assessment of VAT – Correction of zero rate
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
1321 (1) 28b (A) (1) 40
1321 (2) 28b (A) (2)28b (B) (3) 41, 4234
1321 (3) 28b (A) (2) (2) 41
28e (1) (1) 83
1321 (4) 28b (A) (2) 41, 42
1321 (5) 28b (A) (2) (3) 42
Art. 132^2 Locul importului de bunuri 7 30, 60, 61
1322 (1) 7 (2) 60
1322 (2) 7 (3) (1) 61 (1) Cazul C-371/99 (Liberexim) Importation – Non-discharge of documents
Art. 133 Locul prestarii de servicii 9
28b
24, 43, 45, 46, 52, 56, 57, 58, 59, 33, 34, 40, 41, 42, 44, 47, 48, 49, 50, 51, 53, 55 Cazul C-73/06 (Planzer) Refund – Place of establishment
Cazul C-128/05 (Commission – Austria) Passenger transport – Flat-rate taxation
Cazul C-245/04 (EMAG Handel ) Chain transactions – Place of supply
Cazul C-68/03 (D. Lipjes) Place of supply – Intermediary services
Cazul C-429/97 (Commission – France) Place of supply Subcontracting
Cazul C-390/96 (Lease Plan Luxembourg) Fixed establishment – Lease of cars – Interest
Cazul C-190/95 (ARO Lease) Fixed establishment – Lease of cars
Cazul C-260/95 (DFDS) Fixed establishment – Travel agents
Cazul C-167/95 (Linthorst) Place of supply – Veterinarians
Cazul C-51/88 (Knut Hamann) Means of transport – Ocean-going yachts
Cazul 283/84 (Trans Tirreno Express) National transport via third territory
Cazul 168/84 (Günther Berkholz) Fixed establishment – Zero rate
133 (1) 9 (1) Cazul C-390/96 (Lease Plan Luxembourg)Fixed establishment -Lease of cars – InterestCazul C-190/95 (ARO Lease ) Fixed establishment – Lease of cars
Cazul C-231/94 (Faaborg-Gelting Linien) Fixed establishment – Restaurant transactions
Cazul 51/88 (Knut Hamann) Means of transport – Ocean-going yachts
133 (2) 9 (2) Cazul C-8/03 (Banque Bruxelles Lambert (BBL)) Investment companies – Place of supply
Cazul C-438/01(Design Concept – Flanders Expo) Advertising services
Cazul C-108/00 (Syndicat der Producteurs Indépendants (SPI))Advertising services -Indirect supply
Cazul C-390/96 (Lease Plan Luxembourg ) Fixed establishment – Lease of cars – Interest
Cazul C-116/96 (Reisebüro Binder) Place of supply – International transport of passengers
Cazul C-145/96 (Bernd von Hoffmann) Place of supply – Member of arbitration tribunal
Cazul C-190/95 (ARO Lease ) Fixed establishment – Lease of cars
Cazul C-327/94 (Jürgen Dudda) Artistic or entertainment events – Sound engineering
Cazul C-331/94 (Commission – Greece) Zero rate – Circular cruises
Cazul C-68/92 (Commission – France) Advertising services
Cazul C-69/92 (Commission – Luxembourg) Advertising services
Cazul C-73/92 (Commission – Spain) Advertising services
Cazul C-30/89 (Hilti AG v Commission of the European Communities)
Cazul 51/88 (Knut Hamann ) Means of transport – Ocean-going yachts
133 (2) (a) 9 (2) (a) 43
133 (2) (b) 9 (2) (b) 24, 45, 46, 52, 56, 57
133 (2) (c) 28b (C) 47, 48, 49
133 (2) (d) 9 (2) (c)28b (D) 5253
133 (2) (e) 28b (E) (1) 50
133 (2) (f) 28b (E) (2) 54
133 (2) (g) 9 (2) (a) 45
133 (2) (h) 9 (2) (c)28b (F) 5255
133 (2) (i) 28b (E) (3) 44
Art. 134 Faptul generator si exigibilitatea – definitii 1028d 62, 63, 64, 65, 66,
70, 7167, 68, 69
Cazul C-101/00 (Antti Siilin, Tulliasiamies ) Charge characterized as turnover tax
Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees
Cazul C-166/94 (Pezzullo Molini Pastifici Mangimifici) Interest from time of temporary importation
Cazul C-144/94 (Italittica) Time of chargeability
Cazul C-281/91 (Muys en de Winter) Taxable amount -Exemption – Interest
Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT
Cazul C-200/90 (Dansk Denkavit ) Charges characterized as turnover tax
Cazul 299/86 (Rainer Drexll)
Cazul 111/75 (Impresa Costruzioni Comm. Quirino Mazzalai) Time of supply
134 (1) 10 (1) (a) 62 (1)
134 (2) 10 (1) (b) 62 (2)
134 (3)
Art. 134^1 Faptul generator pentru livrari de bunuri si prestari de servicii 10 (2) 63, 64, 65, 66
1341 (1) 10 (2) (1) 63, 64
1341 (2)
1341 (3)
1341 (4)
1341 (5) 10 (2) (2) 65
Art. 134^2 Exigibilitatea pentru livrari de bunuri si prestari de servicii 10 (2) 63, 64, 65, 66
1342 (1) 10 (2) (1) 63, 64
1342 (2) 10 (2) (2) 65
Art. 134^3 Exigibilitatea pentru livrari intracomunitare de bunuri, scutite de taxa 28d (4) 67 Cazul C-408/95 (Eurotunnel) Tax-free sales
1343 (1) 28d (4) 67
1343 (2) 28d (4) 67
Art. 135 Faptul generator si exigibilitatea pentru achizitii intracomunitare de bunuri
135 (1) 28d (1) 68 Cazul C-408/95 (Eurotunnel ) Tax-free sales
135 (2) 28d (2)28d (3) 6969 Cazul C-408/95 (Eurotunnel ) Tax-free sales
Art. 136 Faptul generator si exigibilitatea pentru importul de bunuri
136 (1) 10 (3) 70, 71
136 (2)
136 (3)
Art. 137 Baza de impozitare pentru livrari de bunuri si prestari de servicii efectuate in interiorul tarii 11 28a 28e 72, 73, 74, 75, 77, 78, 79, 80, 81, 82, 85, 86, 87, 88, 89, 90, 91, 922, 3, 9, 17, 20, 21, 22, 23, 17276, 83, 84, 93, 94 Cazul C-245/05 (EMAG Handel) Chain transactions – Place of supply
Cazul C-131/91 (‘K’ Line Air Service, Eulaerts) Taxable amount – Minimum basis
Cazul C-159/89 (Commission of the European Communities v Hellenic Republic)Cazul C-120/88 (Commission v. Italy)
Cazul C-119/89 (Commission v Kingdom of Spain)
Cazul C-165/88 (ORO and Concerto) Taxable amount – Second-hand goods
Cazul C-184/00 (Office des produits wallons ASBL) Taxable amount – Subsidies
Cazul 299/86 (Rainer Drexl)
Cazul 391/85 (Commission – Belgium) Taxable amount – Saloon and estate cars
Cazul 47/84 (Gaston Schul) Taxable amount – Imports from another Member State
Cazul 324/82 (Commission – Belgium)Taxable amount – Catalogue price on importation
Cazul 222/81 (B.A.Z. Bausystem) Interest awarded by judicial decision
Cazul 154/80 (Coöperatieve Aardappelenbewaarplaats) Consideration
137 (1) 11 (A) 72, 73, 74, 75, 77, 78, 79, 80, 81, 82, 87 Cazul C-484/06 (Koninklijke Ahold)
Cazul C-72/05 (Wollny) Taxable amount – Full cost for privately used dwelling
Cazul C-98/05 (De Danske Bilimportører) Taxable amount – Registration duty
Cazul C-495/01 (Commission – Finland) Taxable amount – Subsidies – Dried fodder
Cazul C-463/02 (Commission – Sweden) Subsidies – Dried fodder
Cazul C-381/01 (Commission – Italy) Taxable amount – Subsidies – Dried fodder
Cazul C-144/02 (Commission – Germany) Taxable amount – Subsidies – Dried fodder
Cazul C-398/99 (Yorkshire Co-operatives ) Taxable amount -Redemption of coupons
Cazul C-427/98 (Commission – Germany) Taxable amount – Price reduction coupons
Cazul C-498/99 (Town & County Factors) Competition – Debts binding in honour only
Cazul C-62/00 (Marks & Spencer) Retroactive curtailing limitation period for refund of unduly paid VAT
Cazul C-353/00 (Keeping Newcastle Warm) Taxable amount – Subsidies
Cazul C-184/00 (Office des produits wallons ASBL) Taxable amount – Subsidies
Cazul C-380/99 (Bertelsmann AG )Taxable amount – Bonus in kind – Delivery costs
Cazul C-86/99 (Freemans ) Time of discount
Cazul C-322/99 (Hans-Georg Fischer) Withdrawal from business – Components
Cazul C-34/99 (Primback) Taxable amount – Interest-free credit
Cazul C-404/99 (Commission – France) Taxable amount – Service charge
Cazul C-415/98 (Laszlo Bakcsi ) Capital good for business and private purposes- Sale
Cazul C-48/97 (Kuwait Petroleum)Taxable amount – Price discounts – Goods in exchange of vouchers
Cazul C-308/96 (Madgett and Baldwin (Howden Court Hotel)) Travel agents – Transport of guests/excursions
Cazul C-172/96 (The First National Bank of Chicago) Services – Foreign exchange transactions
Cazul C-384/95 (Landboden-Agrardienste) Services – Non-harvesting
Cazul C-116/96 (Reisebüro Binder) Place of supply – International transport of passengers
Cazul C-63/96 (Werner Skripalle) Special measure – Connected persons
Cazul C-288/94 (Argos Distributors) Taxable amount – Discount vouchers
Cazul C-317/94 (Elida Gibbs) Taxable amount – Money-off and Cash-back coupons
Cazul C-230/94 (Renate Enkler) Economic activities – Camper – Private use
Cazul C-215/94 (Jürgen Mohr) Services -Discontinuing milk production
Cazul C-62/93 (BP Supergas) Exemption to submit tax returns – Petroleum sector
Cazul C-33/93 (Empire Stores) Taxable amount – Articles free of charge
Cazul C-38/93 (Glawe Spiel- und Unterhaltungsgeräte ) Taxable amount – Gaming machines
Cazul C-16/93 (Tolsma) Services free of charge – Organ player
Cazul C-281/91(Muys en de Winter) Taxable amount – Exemption – Interest
Cazul C-18/92 (Chaussures Bally) Taxable amount – Credit cards
Cazul C-126/88 (Boots Company )Taxable amount – Price discounts and rebates
Cazul 50/88 (Heinz Kühne) Deduction – Private use
Cazul 230/87 (SA d’Etude et de Gestion Immob. (EGI)) Deduction – Invoicing requirements
Cazul 138/86 (Direct Cosmetics) Taxable amount – ‘Special measure’
Cazul 17/84 (Commission – Ireland ) Taxable amount – Second-hand goods
Cazul 16/84 (Commission – Netherlands) Taxable amount – Second-hand goods
Cazul 5/84 (Direct Cosmetics) Amendment of ‘special measure’
137 (1) (a) 11 (A) (1) (a) 73
137 (1) (b)
137 (1) (c) 11 (A) (1) (b)28a 742, 3, 9, 17, 20, 21,
22, 23, 172
137 (1) (d) 11 (A) (1) (c) 75
137 (1) (e) 11 (A) (1) (d) 77
137 (2) 11 (A) (2)28e (2) 78
76
137 (3) 11 (A) (3)11 (C) (3)28e (3) 79, 87, 92, 93 (2) (b)
Art. 138 Ajustarea bazei de impozitare 11 (C) (1)
11 (C) (3)
90, 92 Cazul C-398/99(Yorkshire Co-operatives) Taxable amount -Redemption of coupons
Cazul C-427/98(Commission – Germany) Taxable amount – Price reduction coupons
Cazul C-86/99(Freemans ) Time of discount
Cazul C-330/95(Goldsmiths) Refund in case of non-payment in barter
Cazul C-317/94 (Elida Gibbs) Taxable amount – Money-off and Cash-back coupons
Art. 138^1 Baza de impozitare pentru achizitiile intracomunitare 28e 76, 83, 84, 93, 94
1381 (1) 28e (1) (1) 83
1381 (2) 28e (1) (2) 84
Art. 139 Baza de impozitare pentru import 11 (B) 85, 86, 87, 88, 89 Cazul C-62/93 (BP Supergas) Exemption to submit tax returns – Petroleum sector
Cazul C-39/85 (Bergères-Becque)
139 (1) 11 (B) (1) 85
139 (2) 11 (B) (3) 86
139 (3) 11 (B) (4) 87
Art. 139^1 Cursul de schimb valutar 11 (C) (2) 91 Cazul C-398/99 (Yorkshire Co-operatives) Taxable amount – Redemption of coupons
Cazul C-427/98 (Commission – Germany) Taxable amount – Price reduction coupons
Cazul C-86/99 (Freemans ) Time of discount
Cazul C-330/95 (Goldsmiths) Refund in case of non-payment in barter
Cazul C-317/94 (Elida Gibbs) Taxable amount – Money-off and Cash-back coupons
1391 (1) 11 (C) (2) (1) 91 (1)
1391 (2) 11 (C) (2) (2) 91 (2) Cazul C-398/99 (Yorkshire Co-operatives) Taxable amount – Redemption of coupons
Cazul C-427/98 (Commission – Germany) Taxable amount – Price reduction coupons
Cazul C-86/99 (Freemans ) Time of discount
Cazul C-330/95 (Goldsmiths ) Refund in case of non-payment in barter
Cazul C-317/94 (Elida Gibbs) Taxable amount – Money-off and Cash-back coupons
Art. 140 Cotele 1228 (2)Anexa H 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 105109, 110, 112, 113, 114, 115, 116, 117, 118, 120, 121, 98, Anexa III Cazul C-462/05 (Commission – Portugal ) Reduced rate – Toll
Cazul C-251/05 (Talacre Beach Caravan Sales) Composite supply partly zero rated
Cazul C-384/03 (Commission notice on the application of the State aid rules to measures relating to direct business taxation)
Cazul C-267/99 (Urbing (Adam)) Management agent – Liberal profession
Cazul C-481/98 (Commission – France ) Different rates on medicinal products
Cazul C-276/98 (Commission – Portugal) Reduced rate – Alternative energy, agricultural tools […]
Cazul 415/85 (Commission – Ireland) Zero rates
Cazul 416/85 (Commission – United Kingdom) Zero rates
Cazul C-109/02 (Commission – Germany ) Reduced rate – Soloists
Cazul C-384/01 (Commission – France) Reduced rates – Standing charges – Gas and electricity
Cazul C-267/99 (Urbing (Adam)) Management agent – Liberal profession
Cazul C-481/98 (Commission – France ) Different rates on medicinal products
Cazul C-83/99 (Commission – Spain) Reduced rate – Toll
Cazul C-231/89 (Gmurzynskya-Bscher v.Oberfinanzdirection Koln)
Cazul 200/85 (Commission of the European Communities v Italian Republic)
Cazul 319/81 (Commission of the European Communities v Italian Republic)
140 (1) 12 (3) (a) (1)12 (3) (a) (2) 96, 97 (1)97 (2)
140 (2) 12 (3) (a) (3) Anexa H 98, 99 (1) 98 Anexa III
140 (3) 12 (1) 93
140 (4) 12 (2) 95
140 (5) 12 (1) 93
140 (6) 28e (3)28e (4) 93 (2) (b)94
Art. 141 Scutiri pentru operatiuni din interiorul tarii 13 131, 132, 133, 134,
135, 137
Cazul C-396/98 (Schloßstraße ) Deduction – Changed legislation
Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned economic activities
Cazul C-12/98 (Miguel Amengual Far) Exemption – Letting for dwelling purposes
Cazul C-381/97 (Belgocodex) Exemption – Abolition of option for taxation
Cazul C-247/95 (Marktgemeinde Welden) Activities as ‘public authority’ – Exemption
Cazul C-101/91 (Commission – Italy) Zero rate – Victims of earthquake
Cazul C-35/90 (Commission – Spain) Exemption – Professional services
Cazul 203/87 (Commission – Italy) Zero rate
141 (1) 13 (A) 131, 132, 133, 134 Cazul C-240/05 (Eurodental) Exports exempt or zero rated?
Cazul C-89/05 (United Utilities ) Exemption – Betting – Call centre
Cazul C-106/05 (L.u.P.) Exemption – Laboratory tests
Cazul C-444/04 (J.E. van den Hout-van Eijnsbergen) Exemption – Medical care – Physiotherapist
Cazul C-443/04 (H.A. Solleveld) Exemption – Medical care – Pychotherapy
Cazul C-415/04 (Stichting Kinderopvang Enschede) Exemption – Intermediary services relating to childcare
Cazul C-395/04 (Athinon-Ygeia ) Exemption – Ancillary services – Provision of telephones, TV sets and accommodation
Cazul C-394/04 (Athinon-Ygeia ) Exemption – Ancillary services – Provision of telephones, TV sets and accommodation
Cazul C-498/03 (Kingscrest, Montecello) Exemption – Private residential home
Cazul C-453/02 (Edith Linneweber) Exemption – Gambling
Cazul C-462/02 (Savvas Akritidis ) Exemption – Card games
Cazul C-8/01 (Assurandør-Societet) Exemption – Assessment services
Cazul C-212/01 (Margarete Unterpertinger) Exemption – Medical care
Cazul C-307/01(Peter L. d’Ambrumenil ) Exemption – Medical care
Cazul C-45/01(Christoph Dornier Stiftung) Exemption – Medical care – Psychotherapeutic treatment
Cazul C-144/00 (Matthias Hoffmann ) Exemption – Cultural Services – Soloists
Cazul C-141/00 (Ambulanter Pflegedienst Kügler) Exemption – Home-care
Cazul C-287/00 (Commission – Germany )Exemption – Research by universities
Cazul C-174/00 (Kennemer Golf & Country Club) Exemption – Profit making
Cazul C-267/00 (Zoological Society of London) Exemption – Voluntary management
Cazul C-150/99 (Stockholm Lindöpark) Exemption – Letting of immovable property -Golf
Cazul C-76/99 (Commission – France) Exemption – Fixed allowance for transport of samples
Cazul C-384/98 (D.) Exemption – Medical services – Genetic affinity
Cazul C-216/97 (Gregg and Gregg) Exemption – Recognized institutions
Cazul C-149/97 (Institute of the Motor Industry) Exemption – Trade-union organization
Cazul C-124/96 (Commission – Spain )Exemption – Sports – Maximum membership fee
Cazul C-453/93 (Bulthuis-Griffioen) Exemption – Public bodies / organizations
Cazul 348/87 (SUFA) Exemption – Umbrella organization
Cazul 122/87 (Commission – Italy) Exemption – Veterinarians
Cazul 353/85 (Commission – United Kingdom) Exemption – Spectacles supplied by doctors
Cazul 107/84 (Commission – Germany ) Exemption – Transport of mail
141 (1) (a) 13 (A) (1) (b) 132 (1) (b), 134 (a)
(b)
141 (1) (b) 13 (A) (1) (e) 132 (1) (e)
141 (1) (c) 13 (A) (1) (c) 132 (1) (c)
141 (1) (d) 13 (A) (1) (p) 132 (1) (p)
141 (1) (e) 13 (A) (1) (d) 132 (1) (d)
141 (1) (f) 13 (A) (1) (i) 132 (1) (i)
141 (1) (g) 13 (A) (1) (j) 132 (1) (j)
141 (1) (h) 13 (A) (1) (g) 132 (1) (g)
141 (1) (i) 13 (A) (1) (h) 132 (1) (h)
141 (1) (j) 13 (A) (1) (l) 132 (1) (l)
141 (1) (k) 13 (A) (1) (m) 132 (1) (m)
141 (1) (l) 13 (A) (1) (n) 132 (1) (n)
141 (1) (m) 13 (A) (1) (o) 132 (1) (o), 132 (2)
141 (1) (n) 13 (A) (1) (q) 132 (1) (q)
141 (1) (o) 13 (A) (1) (a) 132 (1) (a), 133 (1)
141 (1) (p) 13 (A) (1) (f) 132 (1) (f)
141 (2) 13 (B) 135, 136 Cazul C-232/07 (Tiercé Ladbroke) Fiscalitate
Cazul C-124/07 (J.C.M. Beheer)
Cazul C-231/07 (Tiercé Ladbroke)Cazul C-124/07 (J.C.M. Beheer)
Cazul C-363/05 (J.P. Morgan Fleming Claverhouse –Association of Investment Trust Companies ) Exemption – Special investment funds
Cazul C-455/05 (Velvet & Steel) Exemption – Credit transactions
Cazul C-13/06 (Commission – Greece ) Exemption – Vehicle-breakdown service
Cazul C-89/05 (United Utilities ) Exemption – Betting – Call centre
Cazul C-18/05 (Salus ) Exemption – Goods used for exempt purposes
Cazul C-155/05 (Villa Maria Beatrice Hospital)Exemption – Goods used for exempt purposes
Cazul C-169/04 (Abbey National, Inscape Investments)Exemption – Management of special investment funds
Cazul C-246/04 (Waldburg) Exemption – Option for taxation of letting of immovable property
Cazul C-280/04 (Jyske Finans ) Exemption – Margin scheme – Sale of business assets
Cazul C-472/03 (Arthur Andersen) Exemption – Insurance transactions
Cazul C-284/03 (Temco Europe) Letting of immovable property
Cazul C-269/03 (Objekt Kirchberg) Option for taxation – Non-retroactive approval
Cazul C-308/01 (Gil Insurance) Tax on insurance
Cazul C-77/01 (Empresa de Desenvolvimento) Economic activities – Holding company – Loans
Cazul C-8/01 (Assurandør-Societet) Exemption – Assessment services
Cazul C-305/01 (MKG-Kraftfahrzeuge-Factoring) Exemption – Factoring
Cazul C-275/01 (Sinclair Collis) Immovable property – Vending machines
Cazul C-269/00 (Wolfgang Seeling ) Deduction – Business premises – Private dwelling
Cazul C-315/00 (Rudolf Maierhofer) Immovable property – Prefabricated buildings
Cazul C-235/00 (CSC Financial Services) Exemption -Transactions in securities -Information
Cazul C-108/99 (Cantor) Inducement paid by tenant to future tenant
Cazul C-409/98 (Mirror) Inducement paid by landlord to future tenant
Cazul C-326/99 (Goed Wonen) Rights in rem: supply of goods – Letting
Cazul C-34/99 (Primback )Taxable amount – Interest-free credit
Cazul C-240/99 (Försäkringsaktiebolaget Skandia (publ)) Exemption – Business activities of insurance company
Cazul C-150/99 (Stockholm Lindöpark ) Exemption – Letting of immovable property -Golf
Cazul C-446/98 (Câmara Municipal do Porto) Activities as ‘public authority’ – Letting of parking space
Cazul C-358/97 (Commission – Ireland) Activities as ‘public authority’ – Toll
Cazul C-396/98 (Schloßstraße) Deduction – Changed legislation
Cazul C-400/98 (Brigitte Breitsohl ) Deduction – Planned economic activities
Cazul C-12/98 (Miguel Amengual Far) Exemption – Letting for dwelling purposes
Cazul C-349/96 (Card Protection Plan) Exemption – Insurance
Cazul C-381/97 (Belgocodex) Exemption – Abolition of option for taxation
Cazul C-283/95 (Karlheinz Fischer) Exemption – Illegal casino
Cazul C-346/95 (Elisabeth Blasi) Exemption – Short-term accommodation
Cazul C-60/96 (Commission – France ) Exemption – Letting of movable property
Cazul C-45/95 (Commission – Italy) Exemption – Goods used for exempt purposes
Cazul C-2/95 (Sparekassernes Datacenter) Exemption – Data handling
Cazul C-80/95 (Harnas & Helm) Economic activities – Holding of bonds
Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements
Cazul C-155/94 (Wellcome Trust) Economic activities –Purchase / sale of shares
Cazul C-468/93 (Gemeente Emmen) ‘Building land’
Cazul C-63/92 (Lubbock Fine) Exemption – Surrender of lease
Cazul C-281/91 (Muys en de Winter) Taxable amount – Exemption – Interest
Cazul C-60/90 (Polysar) Economic activities – Holding company
Cazul 173/88 (Morten Henriksen) Exemption – Premises and sites for parking vehicles
Cazul 75/83 (Hans-Dieter and Ute Kerrutt v Finanzamt Mönchengladbach )
Cazul 70/83 (Gerda Kloppenburg) Failure to transpose Community law
Cazul 255/81 (R.A. Grendel) Failure to transpose Community law
Cazul 8/81 (Ursula Becker )Failure to transpose Community law
141 (2) a. 13 (B) (d) 135 (1) (b – f)
141 (2) b. 13 (B) (a) 135 (1) (a)
141 (2) c. 13 (B) (f) 135 (1) (f)
141 (2) d. 13 (B) (e) 136 (a) (h)
141 (2) e. 13 (B) (b) 135 (1) (l), 135 (2)
141 (2) (f) 13 (B) (g)13 (B) (h) 135 (1) (j)135 (1) (k)
141 (2) (g) 13 (B) (c) 136 (a) (b)
141 (3) 13 (C) 137 Cazul C-269/03(Objekt Kirchberg) Option for taxation – Non-retroactive approval
Cazul C-326/99 (Goed Wonen )Rights in rem: supply of goods – Letting
Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned economic activities
Cazul C-396/98 (Schloßstraße) Deduction – Changed legislation
Cazul C-12/98 (Miguel Amengual Far) Exemption – Letting for dwelling purposes
Cazul C-23/98 (Heerma) Economic activities Supply by partner to partnership
Cazul C-381/97 (Belgocodex) Exemption – Abolition of option for taxation
Cazul C-80/95 (Harnas & Helm) Economic activities – Holding of bonds
Cazul C-291/92 (Dieter Armbrecht) Private assets Business assets
Cazul 8/81 (Ursula Becker) Failure to transpose Community law
Art. 142 Scutiri pentru importuri de bunuri si pentru achizitii intracomunitare 1428c (B)28c (D) 131, 140, 143, 144, 145, 131, 140 (a) (b) (c) 131, 143 (d) Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-217/94 (Eismann Alto Adige) Administrative obligations – Accompanying documents
Cazul C-276/91 (Commission of the European Communities v French Republic)
Hotararea Curtii din 2 august 1993, in cauza C-9/92
Hotararea Curtii din 1 iulie 1993, in cauza C-312/91(Metalsa Srl)
Cazul C-297/89(Rigsadvokaten v Nicolai Christian Ryborg)
Cazul 203/87(Commission – Italy) Zero rate
Cazul 127/86 (Yves Ledoux )Use of vehicle in another Member State
Cazul 257/86 (Commission – Italy) Exemption on import – Free samples
Hotararea Curtii din 21 iunie 1988, in cauza 10/87
Cazul 249/84 (Venceslas Profant )Importation from another Member State
Cazul 823/79 (Criminal proceedings against Giovanni Carciati)
142 (1) (a) 14 (1) (a)28c (B) (a) 140 (a)
140 (a)
142 (1) (b) 28c (B) (b) 140 (b)
142 (1) (c) 28c (B) (c) 140 (c)
142 (1) (d) 14 (1) (d) 143 (b) (c)
142 (1) (e) 14 (1) (g) 143 (f – i)
142 (1) (f) 14 (1) (g) 143 (b) (c)
142 (1) (g) 14 (1) (g) 143 (f – i)
142 (1) (h) 14 (1) (e)11 (B) (5) 143 (e)88
142 (1) (i)
142 (1) (j) 14 (1) (h) 143 (j)
142 (1) (k) 14 (1) (k) 143 (l)
142 (1) (l) 28c (D) 131, 143 (d)
142 (2)
Art. 143 Scutiri pentru exporturi sau alte operatiuni similare, pentru livrari intracomunitare si pentru transportul international si intracomunitar 15 131, 146, 147, 148,
149, 150, 151, 152, 153
Cazul C-183/04 (Elmeka) Zero rate – Chartering of vessels – Transport of fuel for sea vessels
Cazul C-182/04 (Elmeka) Zero rate – Chartering of vessels – Transport of fuel for sea vessels
Cazul C-181/04 (Elmeka) Zero rate – Chartering of vessels – Transport of fuel for sea vessels
Cazul C-101/91 (Commission – Italy) Zero rate – Victims of earthquake
Cazul 203/87 (Commission – Italy) Zero rate
143 (1) (a) 15 (1) 146 (1) (a) Cazul C-111/92 (Wilfried Lange) Illegal export
143 (1) (b) 15 (2) 146 (1) (b) 147 (1) (a) (b)147 (1) (c)147 (2) (1) (2)
143 (1) (c) 15 (13) 146 (1) (e)
143 (1) (d) 14 (1) (i)15 (14) 144153 (1) (2) Cazul C-414/97(Commission – Spain) Exemption – Import and ICA of military goods
Cazul C-276/91 (Commission of the European Communities v French Republic)
Hotararea Curtii din 2 august 1993, in cauza C-9/92
Hotararea Curtii din 1 iulie 1993, in cauza C-312/91Metalsa Srl
Cazul C-297/89(Rigsadvokaten v Nicolai Christian Ryborg)
Cazul 203/87(Commission – Italy) Zero rate
Cazul 127/86 (Yves Ledoux) Use of vehicle in another Member State
Cazul 257/86 (Commission – Italy) Exemption on import – Free samples
Hotararea Curtii din 21 iunie 1988, in cauza 10/87
Cazul 249/84 (Venceslas Profant) Importation from another Member State
Cazul 823/79 (Criminal proceedings against Giovanni Carciati)
143 (1) (e) 15 (3) 146 (1) (d) .
143 (1) (f) 28c (C) 142 Cazul C-217/94 (Eismann Alto Adige) Administrative obligations – Accompanying documents
143 (1) (g) 28 (3) (b)Anexa F (17) 371Anexa X (B) (10) Cazul C-169/00 (Commission – Finland) Exemption – Works of Art
143 (1) (h) 15 (4)15 (5)15 (8) 148 (a) (b), 150 (1)
(2)148 (c)148 (d)
Cazul C-97/06 (Navicon )Zero rate – Chartering of sea vessels
Cazul C-185/89 (Velker) Zero rate – Provisioning of sea-going Vessels
Cazul 168/84 (Günther Berkholz )Fixed establishment – Zero rate
143 (1) (i) 15 (6)15 (7)15 (9) 148 (f)148 (e)148 (g) Cazul C-382/02 (Cimber Air ) Zero rates – National routes
143 (1) (j) 15 (10) 151 (1) (1) (a – d)151 (2)
143 (1) (k) 15 (10) 151 (1) (1) (a – d)151 (2)
143 (1) (l) 15 (10) 151 (1) (1) (a – d)151 (2)
143 (1) (m) 15 (10) 151 (1) (1) (a – d) 151 (2)
143 (1) (n) 15 (11) 152
143 (1) (o) 15 (12) 146 (1) (c)146 (2)
143 (2)
143 (2) (a) 28c (A) (a) 138 (1), 139 (1 (1)
(2)
Cazul C-217/94 (Eismann Alto Adige) Administrative obligations – Accompanying documents
143 (2) (b) 28c (A) (b) 138 (2) (a) Cazul C-217/94 (Eismann Alto Adige ) Administrative obligations – Accompanying documents
143 (2) (c) 28c (A) (c) 138 (2) (b), 139 (2) Cazul C-217/94 (Eismann Alto Adige ) Administrative obligations – Accompanying documents
143 (2) (d) 28c (A) (d) 138 (2) (c) Cazul C-217/94 (Eismann Alto Adige ) Administrative obligations – Accompanying documents
143 (3)
Art. 144 Scutiri speciale legate de traficul international de bunuri 1628c (E) 164, 166141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202 Cazul C-101/91(Commission – Italy) Zero rate – Victims of earthquake
Cazul C-166/94 (Pezzullo Molini Pastifici Mangimifici) Interest from time of temporary importation
Cazul 203/87 (Commission – Italy) Zero rate
Cazul C-217/94 (Eismann Alto Adige) Administrative obligations – Accompanying documents
144 (1)
144 (1) (b) 16 (1) (D)28c (E) 141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202
144 (1) (c) 16 (1) (C)28c (E) 141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202
144 (1) (d) 16 (1) (E)28c (E) 141 (a – e), 154, 155, 156, 157, 158, 159, 160, 161, 163, 164, 165, 202
144 (2)
Art. 144^1 Scutiri pentru intermediari 15 (14) 28b (E) (3) 149, 153 (1) (2)356 (2) (3) Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate
Cazul C-414/97 (Commission – Spain) Exemption – Import and ICA of military goods
Art. 145 Sfera de aplicare a dreptului de deducere 1729 167, 173, 176, 177 398 (1 – 4) Cazul C-96/07 (Commission-Spain)Cazul C-95/07 (Ecotrade)Cazul C-368/06 (Cedilac)
Cazul C-128/05 (Commission – Austria )Passenger transport – Flat-rate taxation
Cazul C-228/05 (Stradasfalti) Limitation of deductions on cyclical grounds
Cazul C-440/04 (Recolta Recycling) Deduction – Knowledge of fraud
Cazul C-439/04 (Axel Kittel) Deduction – Knowledge of fraud
Cazul C-184/04 (Uudenkaupungin kaupunki) Deduction – Adjustment of input tax
Cazul C-243/03 (Commission – France) Deduction – Capital goods financed by subsidies
Cazul C-204/03 (Commission – Spain) Deduction – Subsidies
Cazul C-434/03 (P. Charles) Deduction – Private/business use
Cazul C-465/03 (Kretztechnik) Deduction – Issue of shares
Cazul C-376/02 (Goed Wonen) Deduction Changed legislation – Legitimate expectations – Legal certainty
Cazul C-33/03 (Commission – UK) Deduction – Business use of employee’s private car
Cazul C-32/03 (I/S Fini H.) Taxable persons – End of business activities
Cazul C-25/03 (HE (Hans U. Hundt-Eßwein) Deduction – Home office – Marital community
Cazul C-137/02 (Faxworld ) Deduction – Transfer of totality of assets
Cazul C-17/01 (Walter Sudholz) Special measure
Cazul C-305/01 (MKG-Kraftfahrzeuge-Factoring) Exemption – Factoring
Cazul C-78/00 (Commission – Italy) Refund by way of Government bonds
Cazul C-16/00 (Cibo Participations) Deduction – Holding company
Cazul C-102/00 (Welthgrove) Economic activities – Holding company
Cazul C-150/99 (Stockholm Lindöpark) Exemption – Letting of immovable property -Golf
Cazul C-142/99 (Floridienne, Berginvest )Deduction – Holding company – Dividend and interest
Cazul C-136/99 (Société Monte Dei Paschi Di Siena) Refund to non-resident traders
Cazul C-396/98 (Schloßstraße) Deduction – Changed legislation
Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply
Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned economic activities
Cazul C-110/98 (Gabalfrisa) Economic activities – Conditional deduction
Cazul C-43/96 (Commission – France) Deduction – Private use
Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders
Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements
Cazul C-62/93 (BP Supergas) Exemption to submit tax returns – Petroleum sector
Cazul C-4/94 (BLP ) Deduction – Taxable use in next phase
Cazul C-333/91 (Sofitam (Satam) ) Deduction – Share dividends
Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes
Cazul C-60/90 (Polysar )Economic activities – Holding company
Cazul 50/87 (Commission – France) Deduction – Restrictions
Cazul 123/87 (Léa Jorion) Deduction – Invoicing requirements
Cazul 89/81 (Hong Kong Trade Development Council) Services free of charge
Cazul 51/76 (Verbond van Nederlandse Ondernemingen ) Capital goods
145 (1) 17 (1) 167 Cazul C-152/02 (Terra Baubedarf) Time of deduction
145 (2) 17 (2)17 (3)28 (3) — 370, 371, 372, 373, 374, 391, 392 Cazul C-435/05 (Investrand) Deduction – Services obtained prior to registration
Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car
Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion
Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods
Cazul C-177/99 (Ampafrance) Deduction – Special measure
Cazul C-98/98 (Midland Bank) Deduction Direct relationship with taxable supply
Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees
Cazul C-134/97 (Skatterättsnämnden – Sweden)
Cazul C-43/96 (Commission – France) Deduction – Private use
Cazul C-318/96 (SPAR) Charges characterized as turnover tax
Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods
Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders
Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets
Cazul C-342/87 (Genius Holding) Deduction – VAT mentioned on invoice
Cazul 165/86 (Leesportefeuille ‘Intiem’) Deduction – Delivery to employees
145 (3)
145 (4)
145 (5) (a) 17 (2) Cazul C-435/05(Investrand) Deduction – Services obtained prior to registration
Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car
Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion
Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods
Cazul C-177/99 (Ampafrance) Deduction – Special measure
Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply
Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees
Cazul C-134/97 (Skatterättsnämnden – Sweden)
Cazul C-43/96 (Commission – France) Deduction – Private use
Cazul C-318/96 (SPAR) Charges characterized as turnover tax
Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods
Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders
Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets
Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice
Cazul 165/86 (Leesportefeuille ‘Intiem’) Deduction – Delivery to employees
145 (5) (b) 17 (6)29 176398 (1 – 4) Cazul C-155/01 (Cookies World ) Expenditures relating to supplies abroad
Cazul C-409/99 (Metropol Treuhand – Michael Stadler) Deduction – Standstill
Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion
Cazul C-177/99 (Ampafrance) Deduction – Special measure
Cazul C-305/97 (Royscot Leasing) Deduction – Business purposes – Stand-still
Cazul C-43/96 (Commission – France) Deduction – Private use
Cazul C-45/95 (Commission – Italy) Exemption – Goods used for exempt purposes
Art. 146 Conditii de exercitare a dreptului de deducere (1) 18 (1)18 (2)18 (3)18 (4)28f (2) -179180183178 Cazul C-25/07 (Alicja Sosnowska)
Cazul C-96/07 Ecotrade
Cazul C-95/07 Ecotrade
Cazul C-368/06 (Cedilac)
146 (2)
Art. 147 Deducerea taxei pentru persoana impozabila cu regim mixt si persoana partial impozabila 17 (5)19
28f29
173, 178 398 (1 – 4) Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car
Cazul C-16/00 (Cibo Participations) Deduction – Holding company
Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion
Cazul C-408/98 (Abbey National ) Deduction – Transfer of totality of goods
Cazul C-142/99 (Floridienne, Berginvest) Deduction – Holding company – Dividend and interest
Cazul C-136/99 (Société Monte Dei Paschi Di Siena) Refund to non-resident traders
Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply
Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods
Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply
Cazul C-85/97 (Société Financière d’lnvestissements (SFI) ) Time of chargeability – Free transport of employees
Cazul C-134/97 (Victoria Film)
Cazul C-43/96 (Commission – France) Deduction – Private use
Cazul C-318/96 (SPAR ) Charges characterized as turnover tax
Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods
Cazul C-45/95 (Commission – Italy) Exemption – Goods used for exempt purposes
Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders
Cazul C-306/94 (Régie Dauphinoise) Deduction – Interest on treasury placements
Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets
Cazul C-4/94 (BLP ) Deduction – Taxable use in next phase
Cazul C-333/91 (Sofitam (Satam)) Deduction – Share dividends
Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice
Cazul 165/86 (Leesportefeuille ‘Intiem’) Deduction – Delivery to employees
Cazul 50/87 (Commission – France) Deduction – Restrictions
147 (1)
147 (2)
147 (3) 17 (2) Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car
Cazul C-345/99 (Commission – France) Deduction – Cars exclusively used for driving instruction
Cazul C-40/00 (Commission – France) Deduction – Reintroduction of exclusion
Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods
Cazul C-177/99 (Ampafrance) Deduction – Special measure
Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply
Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees
Cazul C-134/97 (Victoria Film)
Cazul C-43/96 (Commission – France) Deduction – Private use
Cazul C-318/96 (SPAR) Charges characterized as turnover tax
Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods
Cazul C-302/93 (Debouche) Refund of VAT to non-resident traders
Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets
Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice
Cazul 165/86 (Leesportefeuille ‘Intiem’) Deduction – Delivery to employees
147 (4)
147 (5) 17 (5) 173 Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods
Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply
Cazul C-4/94 (BLP ) Deduction – Taxable use in next phase
147 (6) 19 (1) (1) 174
147 (7) 19 (2) 174, 175 Cazul C-98/07 (Nordania Finans și BG Factoring)Cazul C-77/01 (Empresa de Desenvolvimento) Economic activities – Holding company – Loans
147 (8) 19 (1)19 (3) 174175
147 (9)
147 (10)
147 (11)
147 (12)
147 (13) 19 (1)19 (3)20 (2) 174175187
147 (14) 17 (5) (3) 173 Cazul C-408/98 (Abbey National) Deduction – Transfer of totality of goods
Cazul C-98/98 (Midland Bank) Deduction – Direct relationship with taxable supply
Cazul C-4/94 (BLP ) Deduction – Taxable use in next phase
147 (15)
147 (16)
Art. 147^1 Dreptul de deducere exercitat prin decontul de taxa 17 173 (1) 173 (2) (a – e)
Art. 147^2 Rambursarea taxei catre persoane impozabile neinregistrate in scopuri de TVA in Romania 17 173 (1) 173 (2) (a – e)
Art. 148 Ajustarea taxei deductibile in cazul achizitiilor de servicii si bunuri, altele decat bunurile de capital 20 (1) 184, 185, 186
Art. 149 Ajustarea taxei deductibile in cazul bunurilor de capital 20 (1)20 (2) 184, 185, 186 187 Cazul C-184/04 (Uudenkaupungin kaupunki) Deduction – Adjustment of input tax
Cazul C-63/04 (Centralan Property )Adjustment – Lease followed by transfer of freehold
Cazul C-435/03 (BAT International, Newman) Taxable transactions – Stolen goods –Contraband
Cazul C-378/02(Waterschap Zeeuws Vlaanderen) Deduction – Activities as ‘public authority’ – Business/non-business assets – Adjustment
Cazul C-7/02 (Holin Groep )Changed legislation – Legitimate expectations
Cazul C-487/01 (Gemeente Leusden ) Changed legislation – Legitimate expectations
Cazul C-322/99(Hans-Georg Fischer) Withdrawal from business – Components
Cazul C-396/98 (Schloßstraße) Deduction – Changed legislation
Cazul C-400/98 (Brigitte Breitsohl ) Deduction S Planned economic activities
Cazul C-333/91 (Sofitam (Satam) Deduction – Share dividends
Cazul 50/87 (Commission – France) Deduction Restrictions
Cazul 51/76 (Verbond van Nederlandse Ondernemingen ) Capital goods
149 (1)
149 (1) (a) 20 (4) 189, 190
149 (2)
149 (2) (a) 20 (1)
20 (2) (1)
184, 185, 186187 (2) (1)187 (2) (2) Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets
Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes
149 (2) b. 20 (1)20 (2) (3) 184, 185, 186 188 (1) (2) Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets
Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes
149 (3) 20 (1) 20 (2) 2 184, 185, 186187 (1) (2)187 (1) (3) Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets
Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes
149 (4)
149 (4) (a) 20 (1) 184, 185, 186 .
149 (4) (b)
149 (4) (c) 20 (3) 188 Cazul C-395/00 (Distillerie Fratelli Cipriani)Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods
149 (4) (d)
149 (5) 20 (2)20 (3) 187 188 Cazul C-395/00 (Distillerie Fratelli Cipriani)Cazul C-37/95 (Ghent Coal Terminal ) Deduction – Investment goods
Cazul C-291/92 (Dieter Armbrecht) Private assets – Business assets
Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes
149 (6)
149 (7) 20 (5) 191
Art. 150 Persoana obligata la plata taxei pentru operatiunile taxabile din Romania 21 Cazul C-96/07 (Ecotrade)
Cazul C-95/07 (Ecotrade)
Cazul C-249/05 (Commission – Finland) Obligation to appoint of a tax representatives
Cazul C-384/04 (Federation of Technological Industries ) Joint and several liability
Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate
Cazul C-80/02 (Loukas Vlachos) VAT mentioned on an invoice
Cazul C-79/02 (Katina Petrova) VAT mentioned on an invoice
Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an invoice
Cazul C-454/98 (Schmeink & Cofreth, M. Strobel) Invoice – Adjustment of improper invoicing
Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice
Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice
150 (1)
150 (1) (a) 21 (1) (a)
150 (1) (b) 21 (1) (b)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
150 (1) (c) 21 (1) (b)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
150 (1) (d) 21 (1) (f)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
150 (1) (e) 21 (1) (c)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
150 (1) (f) 16 (1) (E) (2)28c – 131, 141, 143, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165
150 (1) (g)
150 (1) (h) 21 (1) (a)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
150 (2)
150 (2) (a) 21 (2) (a) 28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
150 (2) (b) 21 (2) (b) 28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
150 (3) 21 (1) (d) 28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
Art. 151 Persoana obligata la plata taxei pentru achizitii intracomunitare 21 (1) (e) 28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate
Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an invoice
Cazul C-454/98 (Schmeink & Cofreth, M. Strobel) Invoice – Adjustment of improper invoicing
Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice
Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice
Art. 151^1 Persoana obligata la plata taxei pentru importul de bunuri 21 (4)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate
Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an invoice
Cazul C-454/98 (Schmeink & Cofreth, M. Strobel) Invoice – Adjustment of improper invoicing
Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice
Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice
Art. 151^2 Raspunderea individuala si in solidar pentru plata taxei 21(3)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205 Cazul C-395/02 (Transport Services )Assessment of VAT – Correction of zero rate
Cazul C-78/02 (Maria Karageorgou)VAT mentioned on an invoice
Cazul C-454/98 (Schmeink & Cofreth, M. Strobel) Invoice – Adjustment of improper invoicing
Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice
Cazul C-342/87 (Genius Holding ) Deduction – VAT mentioned on invoice
1512 (1) 21(3)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
1512 (2) 21(3)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
1512 (3) 21(3)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
1512 (4) 21(3)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
1512 (5) 21(3)28g 193, 194, 195, 196, 197, 199, 200, 201, 203, 204, 205
Art. 152 Regimul special de scutire pentru intreprinderile mici 24 281, 282, 283, 284, 285, 286, 288, 289, 290, 291, 292, 294 Cazul C-128/05 (Commission – Austria) Passenger transport – Flat-rate taxation.
Art. 152^1 Regimul special pentru agentiile de turism 26 306, 307, 308, 309, 310 Cazul C-200/04 (Internationale Sprach- und Studienreisen GmbH (iSt) Travel agents – Language and study trips
Cazul C-291/03 (My Travel )Travel agents – Value of packages
Cazul C-320/02 (Förvaltnings AB Stenholmen )Second-hand goods – Live animals
Cazul C-149/01 (First Choice Holidays) Travel agents
Cazul C-308/96 (Madgett and Baldwin (Howden Court Hotel)) travel agents – Transport of guests/excursions
Cazul C-260/95 (DFDS) Fixed establishment – Travel agents
Cazul C-331/94 (Commission – Greece) Zero rate – Circular cruises
Cazul C-163/91 (Van Ginkel )Travel agents – Holiday accommodation
Cazul C-74/91 (Commission – Germany) Travel agents – Taxable margin
Art. 152^2 Regimuri speciale pentru bunurile second-hand, opere de arta, obiecte de colectie si antichitati 26a 4, 35, 139, 311, 312, 313, 314, 315, 316, 317, 318, 319, 320, 321, 322, 323, 324, 325, 333, 334, 335, 336, 337, 338, 339, 340 Cazul C-280/04 (Jyske Finans ) Exemption – Margin scheme – Sale of business assets
Art. 152^3 Regimul special pentru aurul de investitii 26c 204, 358, 359, 360, 361, 362, 363, 364, 365, 366, 367, 368, 369
Art. 153 Inregistrarea persoanelor impozabile in scopuri de TVA 22, 28h, 28l -206, 207, 209, 210, 212, 213, 214, 215, 216, 217, 218, 219, 220, 221, 222, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 237, 238, 239, 240, 241, 243, 244, 245, 246, 247, 248, 250, 251, 252, 254, 256, 257, 259, 258, 261, 262, 263, 264, 265, 266, 267, 268, 269, 270, 271, 272, 273402 (1) (2) Cazul C-132/06(Commission – Italy) Graveyard amnesty
Cazul C-128/05 (Commission – Austria) Passenger transport – Flat-rate taxation
Cazul C-249/05 (Commission – Finland) Obligation to appoint of a tax representatives
Cazul C-384/04 (Federation of Technological Industries ) Joint and several liability
Cazul C-110/98 (Gabalfrisa) Economic activities – Conditional deduction
Cazul C-217/94 (Eismann Alto Adige ) Administrative obligations – Accompanying documents
Art. 153^1 Inregistrarea in scopuri de TVA a altor persoane care efectueaza achizitii intracomunitare 22 (1) (c), 22 (1) (e) Cazul C-110/98 (Gabalfrisa) Economic activities – Conditional deduction
Art. 154 Prevederi generale referitoare la inregistrare 22 (1) (d), 22 (1) (e) Cazul C-110/98 (Gabalfrisa) Economic activities – Conditional deduction
Art. 155 Facturarea 22 (3) (a)22 (3) (b) Hotararea Curtii din 5 martie 2009, in cauza C-302/07 )Cazul C-90/02 (Gerhard Bockemühl) Deduction – Invoice requirements
Cazul C-338/98 (Commission – Netherlands) Deduction – Business use of employee’s private car
Cazul C-361/96 (Grandes Sources d’Eaux Minérales Françaises) Refund to non-resident traders – Duplicate invoice
Cazul C-141/96 (Bernhard Langhorst) Credit note serving as invoice
Cazul C-85/95 (John Reisdorf) Deduction – Loss of original invoices
Cazul 123/87 (Léa Jorion) Deduction – Invoicing requirements
Art. 155^1 Alte documente
Art. 156 Evidenta operatiunilor 22 (2)22 (4) .Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees
Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT
Cazul C-200/90 (Dansk Denkavit) Charges characterized as turnover tax
Art. 156^1 Perioada fiscala 22 (4) Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees
Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT
Cazul C-200/90 (Dansk Denkavit) Charges characterized as turnover tax
Art. 156^2 Decontul de taxa 22 (4) Cazul C-85/97 (Société Financière d’lnvestissements (SFI)) Time of chargeability – Free transport of employees
Cazul C-10/92 (Maurizio Balocchi) Advance payment of VAT
Cazul C-200/90 (Dansk Denkavit) Charges characterized as turnover tax
Art. 156^3 Alte declaratii
Art. 156^4 Declaratia recapitulativa
Art. 157 Plata taxei la buget
Art. 158 Responsabilitatea platitorilor si a organelor fiscale
Art. 158^1 Registrul persoanelor impozabile inregistrate ca platitori de taxa pe valoarea adaugata
Art. 159 Corectarea documentelor
Art. 160 Masuri de simplificare
1601
Art. 161 Dispozitii tranzitorii
Art. 161^1 Operatiuni efectuate inainte si de la data aderarii
Art. 161^2 Directive transpuse
27 394, 395 Cazul C-494/04 (Heintz van Landewyck) Special measure – Date of notification
Cazul C-308/01 (Gil Insurance) Tax on insurance
Cazul C-177/99 (Ampafrance) Deduction – Special measure
Cazul C-63/96 (Werner Skripalle) Special measure – Connected persons
Cazul C-62/93 (BP Supergas) Exemption to submit tax returns – Petroleum sector
Cazul C-131/91 (Van Ginkel )Travel agents – Holiday accommodation
27 (1) 395 (1) Cazul C-17/01 (Walter Sudholz) Special measure
Cazul C-97/90 (Lennartz ) Deduction – Adjustment – Business purposes
Cazul 391/85 (Commission – Belgium )Taxable amount – Saloon and estate cars
Cazul 138/86 (Direct Cosmetics) Taxable amount – ‘Special measure’
Cazul 5/84 (Direct Cosmetics ) Amendment of ‘special measure’
Cazul 324/82 (Commission – Belgium) Taxable amount – Catalogue price on importation
27 (2) 395 (2) Cazul 5/84 (Direct Cosmetics )Amendment of ‘special measure’
27 (5) 394 Cazul C-435/03 (BAT International, Newman)Taxable transactions – Stolen goods –Contraband
Cazul C-74/91 (Commission – Germany) Travel agents – Taxable margin
Cazul C-97/90 (Lennartz) Deduction – Adjustment – Business purposes
Cazul 391/85 (Commission – Belgium )Taxable amount – Saloon and estate cars
Cazul 5/84 (Direct Cosmetics) Amendment of ‘special measure’Cazul 324/82 (Commission – Belgium) Taxable amount – Catalogue price on importation
Alte taxe decat TVA 33 Cazul C-426/07 (Krawczyński)
Cazul C-312/06 (Garancia Biztosító) Charges characterized as turnover tax – Local business tax
Cazul C-283/06 (Kögáz) Charges characterized as turnover tax – Local business tax
Cazul C-333/05 (Ilona Németh )Charges characterized as turnover tax
Cazul C-290/05 (Nádasdi)
Cazul C-475/03 (Banca Popolare di Cremona) Charges characterized as turnover tax – IRAP
Cazul C-387/01 Harald Weigel and Ingrid Weigel v. Finanazlandesdirektion für Vorarlberg
Cazul C-308/01 (Gil Insurance) Tax on insurance
Cazul C-101/00 (Antti Siilin, Tulliasiamies) Charge characterized as turnover tax
Cazul C-437/97 (Evangelischer Krankenhausverein Ikera Warenhandelsgesellschaft)Charges characterized as turnover tax
Cazul C-338/97 (Commission – Netherlands) Deduction – Business use of employee’s private car
Cazul C-318/96 (SPAR ) Charges characterized as turnover tax
Cazul C-28/96 (Fricarnes) Charges characterized as turnover tax
Cazul C-130/96 (Solisnor-Estaleiros Navais) Charges characterized as turnover tax
Cazul C-347/95 (UCAL) Charges characterized as turnover tax
Cazul C-370/95 (Careda ) Charges characterized as turnover tax
Cazul C-234/91 (Commission – Denmark) Charges characterized as turnover tax
Cazul C-208/91 (Raymond Beaulande) Charges characterized as turnover tax
Cazul C-347/90 (Aldo Bozzi ) Charges characterized as turnover tax
Cazul C-200/90 (Dansk Denkavit ) Charges characterized as turnover tax
Cazul C-109/90 (Giant NV) Charges characterized as turnover tax
Cazul 93/88 (Wisselink) Charges characterized as turnover tax
Cazul 317/86 (Philippe Lambert) Charges characterized as turnover tax
Cazul 252/86 (Gabriel Bergandi) Charges characterized as turnover tax
Cazul 73/85 (Ferriere San Carlo v Commission)
Cazul 295/84 (Rousseau Wilmot S.A., Caudry ) Charges characterized as turnover tax

[sursa: tabel ANAF infoTVA , modificat, corectat si actualizat de CodFiscal.net]