Opinion of Advocate General Kokott delivered on 16 November 2023.

Core Citations

WORK EXPRESSION OF

• Opinion of Advocate General Kokott delivered on 16 November 2023.

This document cites

• KÖGÁZ rt and Others v Zala Megyei Közigazgatási Hivatal Vezetője (C-283/06) and OTP Garancia Biztosító rt v Vas Megyei Közigazgatási Hivatal (C-312/06).
• Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Genius Holding BV v Staatssecretaris van Financiën.
• Lebara Ltd v Commissioners for Her Majesty’s Revenue & Customs.



See all quotations

• Peek & Cloppenburg KG v Cassina SpA.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Elliniko Dimosio v Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) and Loukas Vlachos (C-80/02).
• Glencore Grain Rotterdam BV v Bundesanstalt für Landwirtschaft und Ernährung.
• Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien.
• Corina-Hrisi Tulică v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Călin Ion Plavoşin v Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii and Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş.
• Lady & Kid A/S and Others v Skatteministeriet.
• EN.SA. Srl contra Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso.
• Stroy trans EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• A-PACK CZ s.r.o. contra Odvolací finanční ředitelství.
• Agenţia Naţională de Administrare Fiscală v SC Rafinăria Steaua Română SA.
• Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.
• Staatssecretaris van Financiën v Stadeco BV.
• Alstom Power Hydro v Valsts ieņēmumu dienests.
• Commission of the European Communities v Italian Republic.
• Dragoș Constantin Târșia v Statul român and Serviciul Public Comunitar Regim Permise de Conducere si Inmatriculare a Autovehiculelor.
• Landboden-Agrardienste GmbH & Co. KG v Finanzamt Calau.
• Kapniki Michaïlidis AE contra Idryma Koinonikon Asfaliseon (IKA).
• Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze.
• Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága.
• Rusedespred OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Tibor Farkas v Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága.
• Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) contra D
• Amministrazione dell’Economia e delle Finanze and Agenzia delle entrate v Fallimento Olimpiclub Srl.
• Council Directive 2013/61/EU of 17 December 2013 amending Directives 2006/112/EC and 2008/118/EC as regards the French outermost regions and Mayotte in particular
• Council Directive 2013/42/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards a Quick Reaction Mechanism against VAT fraud
• Council Directive 2013/43/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Telecom Italia SpA v Ministero dello Sviluppo Economico and Ministero dell'Economia e delle Finanze.
• Cabinet de avocat UR v Administraţia Sector 3 a Finanţelor Publice prin Direcţia Generală Regională a Finanţelor Publice Bucureşti and Others.