Opinion of Advocate General Szpunar delivered on 14 December 2023.

Core Citations

WORK EXPRESSION OF in

• Opinion of Advocate General Szpunar delivered on 14 December 2023.

This document cites

• Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics.
• Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Elsacom NV.
• Charter of fundamental rights of the European Union
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State



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• Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services
• Bundeszentralamt für Steuern v Y-GmbH.
• Sigrid Dickmanns contre Office de l’Union européenne pour la propriété intellectuelle.
• GE Auto Service Leasing GMBH contra Tribunal Económico Administrativo Central.
• NEC PLUS ULTRA COSMETICS AG v Republika Slovenija.