С-71/18 of 4 September 2019 Value added tax - Sale of land on which a building is located at the time of supply - Meaning that a supply of land supporting a building at the date of that supply cannot be classified as a supply of ‘building land’ where that transaction is economically independent of other services and does not form a single transaction with them, even if the parties’ intention was that the building should be wholly or partly demolished - Concept of ‘building land’ and ‘building’
С-242/18 of 3 July 2019 Taxable amount — Reduction —Financial leasing agreement, broken due non-payment of monthly installments — Revision — Supply of goods — Payment of compensation for the termination of the contract until its expiration — Jurisdiction.
С-242/18 of 3 July 2019 Taxable amount — Reduction —Financial leasing agreement, broken due non-payment of monthly installments — Revision — Supply of goods — Payment of compensation for the termination of the contract until its expiration — Jurisdiction.
С-38/17 of 5 June 2019 Consumer protection — Unfair terms in consumer contracts — Loan agreement denominated in foreign currency — The exchange rate applicable to the sum made available in domestic currency communicated to the consumer after the agreement has been concluded
С-133/18 of 2 May 2019 Refund of VAT - Request for additional information by the Member State of refund - Information requested to be provided to the Member State of refund within one month of the date on which the request reaches the person to whom it is addressed - Legal nature of time limit and consequences of failure to comply
С-214/18 of 10 April 2019 Value added tax - Court enforcement officer - Enforcement - Fees laid down by law - Administrative practice of the competent national authorities considering those fees to be inclusive of VAT - Principles of neutrality and proportionality
for account per year
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