do-me/EUR-LEX huggingface dataset:
Case C-276/24, Konreo: Judgment of the Court (Eighth Chamber) of 10 July 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – KONREO, v. o. s., acting as insolvency administrator of FAU s. r. o. v Odvolací finanční ředitelství (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Conditions and scope of liability – Combating VAT evasion – VAT not paid by the supplier – Refusal to grant the right to deduct VAT to the recipient of the supply – Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier – Principle of proportionality)
Date: 2025-07-10
Institutions: Court of Justice
Subjects: VAT, principle of proportionality, tax collection, tax law, tax offence, tax relief








C_202504725EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/4725


8.9.2025






Judgment of the Court (Eighth Chamber) of 10 July 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – KONREO, v. o. s., acting as insolvency administrator of FAU s. r. o. v Odvolací finanční ředitelství


(Case C-276/24,
                (1)
Konreo)

(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 205 - Joint and several liability - Conditions and scope of liability - Combating VAT evasion - VAT not paid by the supplier - Refusal to grant the right to deduct VAT to the recipient of the supply - Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier - Principle of proportionality)
(C/2025/4725)
Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings


Applicant: KONREO, v. o. s., acting as insolvency administrator of FAU s. r. o.

Defendant: Odvolací finanční ředitelství

Operative part of the judgment

Article 205 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by as amended by Council Directive (EU) 2018/1695 of 6 November 2018, read in the light of the principle of the proportionality,
must be interpreted as not precluding a national practice which imposes on a taxable person, recipient of a supply of goods for consideration, a joint and several obligation to pay the value added tax (VAT) due from the supplier of those goods, even though the recipient of that supply of goods was refused the right to deduct the input VAT due or paid on the ground that he, she or it knew or ought to have known that he, she or it was participating in VAT evasion.


(1)  OJ C, C/2024/4709.


ELI: http://data.europa.eu/eli/C/2025/4725/oj
ISSN 1977-091X (electronic edition)
New national side of euro coins intended for circulation
Date: 2025-07-10
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Monaco, commemoration, euro, issuing of currency




C_202503831EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3831


10.7.2025






New national side of euro coins intended for circulation
(C/2025/3831)







National side of the new commemorative 2-euro coin intended for circulation and issued by Monaco

Euro coins intended for circulation have legal tender status throughout the euro area. For the purpose of informing the public and all parties who handle the coins, the Commission publishes a description of the designs of all new coins (1). In accordance with the Council conclusions of 10 February 2009
             (2), euro-area Member States and countries that have concluded a monetary agreement with the European Union providing for the issuing of euro coins are allowed to issue commemorative euro coins intended for circulation, provided that certain conditions are met, particularly that only the 2-euro denomination is used. These coins have the same technical characteristics as other 2-euro coins, but their national face features a commemorative design that is highly symbolic in national or European terms.

Issuing country: Monaco

Subject of commemoration: Comté de Carladès

Description of the design: The coin commemorates the title of Count of Carladès, attributed, by historical tradition, to the second in the line of succession and which today belongs to Princess Gabriella.
The design shows the facade of the hotel that belonged to the Grimaldi family until the Revolution. At the top is the name of the issuing country "MONACO." At the bottom, in semi-circle, is the inscription "COMTE DE CARLADES."
         
The coin’s outer ring depicts the 12 stars of the European flag.

Estimated number of coins to be issued: 15 000
         

Date of issue: June 2025


(1)  See OJ C 373, 28.12.2001, p. 1 for the national faces of all the coins issued in 2002.

(2)  See the conclusions of the Economic and Financial Affairs Council of 10 February 2009 and the Commission Recommendation of 19 December 2008 on common guidelines for the national sides and the issuance of euro coins intended for circulation (OJ L 9, 14.1.2009, p. 52).


ELI: http://data.europa.eu/eli/C/2025/3831/oj
ISSN 1977-091X (electronic edition)
New national side of euro coins intended for circulation
Date: 2025-07-10
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: San Marino, commemoration, euro, issuing of currency




C_202503825EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3825


10.7.2025






New national side of euro coins intended for circulation
(C/2025/3825)







National side of the new commemorative 2-euro coin intended for circulation and issued by San Marino

Euro coins intended for circulation have legal tender status throughout the euro area. For the purpose of informing the public and all parties who handle the coins, the Commission publishes a description of the designs of all new coins (1). In accordance with the Council conclusions of 10 February 2009
             (2), euro-area Member States and countries that have concluded a monetary agreement with the European Union providing for the issuing of euro coins are allowed to issue commemorative euro coins intended for circulation, provided that certain conditions are met, particularly that only the 2-euro denomination is used. These coins have the same technical characteristics as other 2-euro coins, but their national face features a commemorative design that is highly symbolic in national or European terms.

Issuing country: San Marino

Subject of commemoration: Giubileo Anno Santo 2025 - Pellegrini di Speranza

Description of the design: The design depicts in the centre a woman with an anchor, an allegory of Hope, while she takes a child by the hand, a symbol of humanity. On the left is the inscription “SAN MARINO”, four square sails, the letter “R”, identifying the Mint of Rome, and the initials of the author “DI MAULO” (Gabriele Di Maulo); at the top right an eight-pointed star, the inscription “IUBILAEUM 2025” and at the bottom the initials of the engraver “M.B.INC” (Marta Bonifacio).
The coin’s outer ring depicts the 12 stars of the European flag.

Estimated number of coins to be issued: 56 000
         

Date of issue: March 2025


(1)  See OJ C 373, 28.12.2001, p. 1 for the national faces of all the coins issued in 2002.

(2)  See the conclusions of the Economic and Financial Affairs Council of 10 February 2009 and the Commission Recommendation of 19 December 2008 on common guidelines for the national sides and the issuance of euro coins intended for circulation (OJ L 9, 14.1.2009, p. 52).


ELI: http://data.europa.eu/eli/C/2025/3825/oj
ISSN 1977-091X (electronic edition)
New national side of euro coins intended for circulation
Date: 2025-07-10
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Luxembourg, commemoration, euro, issuing of currency




C_202503834EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3834


10.7.2025






New national side of euro coins intended for circulation
(C/2025/3834)







National side of the new commemorative 2-euro coin intended for circulation and issued by Luxembourg

Euro coins intended for circulation have legal tender status throughout the euro area. For the purpose of informing the public and all parties who handle the coins, the Commission publishes a description of the designs of all new coins (1). In accordance with the Council conclusions of 10 February 2009
             (2), euro-area Member States and countries that have concluded a monetary agreement with the European Union providing for the issuing of euro coins are allowed to issue commemorative euro coins intended for circulation, provided that certain conditions are met, particularly that only the 2-euro denomination is used. These coins have the same technical characteristics as other 2-euro coins, but their national face features a commemorative design that is highly symbolic in national or European terms.

Issuing country: Luxembourg

Subject of commemoration: The 75th anniversary of the Robert Schuman declaration of 9 May 1950
         

Description of the design: The design depicts at the bottom a hand holding a pencil writing on a piece of paper. The upper part of the pencil ends up in an olive branch, continuing with doves, both being symbols of peace. The doves fly to the horizon showing six stars, representing the six Member States signing later the Treaty establishing the European Coal and Steel Community, for which the Schuman declaration set the basis. The upper part of the design shows the text "DECLARATION SCHUMAN" as well as its date "
            09.05.1950
            ". Below the number "75" represents the indication of the anniversary of the declaration. The name of the issuing country “LUXEMBOURG” as well as the year of issuance “2025” appear at the right of the design. The monogramme (letter "H" with a crown) is a representation of Grand Duke Henri.
The coin’s outer ring depicts the 12 stars of the European flag.

Estimated number of coins to be issued: 200 000
         

Date of issue: February 2025


(1)  See OJ C 373, 28.12.2001, p. 1 for the national faces of all the coins issued in 2002.

(2)  See the conclusions of the Economic and Financial Affairs Council of 10 February 2009 and the Commission Recommendation of 19 December 2008 on common guidelines for the national sides and the issuance of euro coins intended for circulation (OJ L 9, 14.1.2009, p. 52).


ELI: http://data.europa.eu/eli/C/2025/3834/oj
ISSN 1977-091X (electronic edition)