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