do-me/EUR-LEX huggingface dataset:
Case C-279/23, Skarb Państwa (Payment not significantly delayed or small claim): Judgment of the Court (Eighth Chamber) of 11 July 2024 (request for a preliminary ruling from the Sąd Rejonowy Katowice – Zachód w Katowicach – Poland) – Skarb Państwa – Dyrektor Okręgowego Urzędu Miar w K. v Z. sp.j. (Reference for a preliminary ruling – Combating late payment in commercial transactions – Directive 2011/7/EU – Article 6(1) – Fixed minimum sum by way of compensation for recovery costs – Provision of national law permitting the rejection of claims for payment of that fixed sum in cases where the delay is not significant or the claim is small – Obligation to interpret national law in conformity with EU law)
Date: 2024-07-11
Institutions: Court of Justice
Subjects: claim, commercial transaction, deadline for payment, debt, legal expenses








C_202405203EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/5203


2.9.2024






Judgment of the Court (Eighth Chamber) of 11 July 2024 (request for a preliminary ruling from the Sąd Rejonowy Katowice – Zachód w Katowicach – Poland) – Skarb Państwa – Dyrektor Okręgowego Urzędu Miar w K. v Z. sp.j.


(Case C-279/23,
                (1)
Skarb Państwa (Payment not significantly delayed or small claim))

(Reference for a preliminary ruling - Combating late payment in commercial transactions - Directive 2011/7/EU - Article 6(1) - Fixed minimum sum by way of compensation for recovery costs - Provision of national law permitting the rejection of claims for payment of that fixed sum in cases where the delay is not significant or the claim is small - Obligation to interpret national law in conformity with EU law)
(C/2024/5203)
Language of the case: Polish

Referring court

Sąd Rejonowy Katowice – Zachód w Katowicach

Parties to the main proceedings


Applicant: Skarb Państwa – Dyrektor Okręgowego Urzędu Miar w K.

Defendant: Z. sp.j.

Operative part of the judgment

Article 6(1) of Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions
must be interpreted as precluding a practice by the national courts which consists in dismissing actions seeking to obtain the fixed minimum sum by way of compensation for recovery costs provided for in that provision, on the ground that the delay by the debtor in making payment is negligible or that the amount of the claim concerned by the delay by the debtor in making payment is small.


(1)  
            OJ C 286, 14.8.2023.


ELI: http://data.europa.eu/eli/C/2024/5203/oj
ISSN 1977-091X (electronic edition)
Case C-184/23, Finanzamt T II: Judgment of the Court (Fourth Chamber) of 11 July 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Finanzamt T v S (Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a VAT group, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses)
Date: 2024-07-11
Institutions: Court of Justice
Subjects: VAT, goods and services, provision of services, supply, tax relief, taxpayer








C_202405200EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/5200


2.9.2024






Judgment of the Court (Fourth Chamber) of 11 July 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Finanzamt T v S


(Case C-184/23,
                (1)
Finanzamt T II)

(Reference for a preliminary ruling - Common system of value added tax (VAT) - Sixth Directive 77/388/EEC - Article 2(1) - Article 4(4), second subparagraph - Taxable persons - Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links - Services provided within the VAT group - Taxation of such services - Recipient of the services not entitled to deduct VAT - Risk of tax losses)
(C/2024/5200)
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: Finanzamt T

Defendant: S

Operative part of the judgment

Article 2(1) and the second subparagraph of Article 4(4) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment
must be interpreted as meaning that services provided for consideration between persons belonging to the same group – formed by persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – designated as a single taxable person by a Member State, are not subject to value added tax (VAT), even where the VAT due or paid by the recipient of those services cannot be subject to an input deduction.


(1)  
            OJ C 235, 3.7.2023.


ELI: http://data.europa.eu/eli/C/2024/5200/oj
ISSN 1977-091X (electronic edition)