=====HvJ EN Conclusies===== [[bibliografie:bibliografie|Terug naar bibliografie]] ==A== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62007CC0371&from=nl|AstraZeneca]] \\ Opinion of Advocate General Sharpston of 23 October 2008, Case C‑371/07, Danfoss A/S and AstraZeneca A/S v Skatteministeriet, ECLI:EU:C:2008:590 ==B== ==C== ==D== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CC0141&from=en|Diakonie]] \\ Opinion of Advocate General Medina of 13 January 2022, Case C-141/20, Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH, ECLI:EU:C:2022:11 * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62023CC0060|Digital Charging Solutions]] \\ Opinion of Advocate General Ćapeta of 25 April 2024, Case C‑60/23, Skatteverket v Digital Charging Solutions GmbH, ECLI:EU:C:2024:368 * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62018CC0547&from=nl|Dong Yang]] \\ Opinion of Advocate General Kokott of 14 November 2019, Case C-547/18, Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu, ECLI:EU:C:2019:976 * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CC0596|DuoDecad]] \\ Opinion of Advocate General Kokott of 10 February 2022, Case C-596/20 DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága, ECLI:EU:C:2022:91. ==E== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62019CC0335&from=en|E. Sp. z o.o. Sp. k.]] \\ Opinion of Advocate General Kokott of 4 June 2020, Case, C-335/19, E. Sp. z o.o. Sp. k. v Minister Finansów, ECLI:EU:C:2020:424 ==F== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62002CC0137&from=nl|Faxworld]] \\ Opinion of Advocate General Jacobs of 23 October 2003, Case C-137/02, Finanzamt Offenbach am Main-Land v Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR, ECLI:EU:C:2003:589 * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62013CC0107&from=en|FIRIN]] \\ Opinion of Advocate General Kokott of 19 December 2013, Case C-107/13, FIRIN OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, ECLI:EU:C:2013:872 ==G== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62019CC0855&from=en|G. Sp. z o.o.]] \\ Opinion of Advocate General Saugmandsgaard Øe of 18 March 2021, Case C-855/19, G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy, ECLI:EU:C:2021:222 * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61995CC0330&from=nl|Goldsmiths]] \\ Opinion of Advocate General La Pergola of 27 February 1997, Case C-330/95 Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise, ECLI:EU:C:1997:339 ==H== ==I== ==J== ==K== ==L== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62010CC0594&from=en|Laarhoven]] \\ Opinion of Advocate General Kokott, Case C-594/10, T.G. van Laarhoven v Staatssecretaris van Financiën, ECLI:EU:C:2011:820 * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62023CC0087|LIKTA]] \\ Opinion of Advocate-General Kokott of 7 March 2024, Case C-87/23, Biedrība ‘Latvijas Informācijas un komunikācijas tehnoloģijas asociācija’ v Valsts ieņēmumu dienests, ECLI:EU:C:2024:222 ==M== ==N== ==O== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62014CC0128&from=en|Oudeland Beheer]] \\ Opinion of Advocate General of 15 October 2015, Case C-128/14, Staatssecretaris van Financiën v Het Oudeland Beheer BV, ECLI:EU:C:2015:698 ==P== ==Q== ==R== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62017CC0249&from=en|Ryanair]] \\ Opinion of Advocate General Kokott of 3 May 2018, Case-249/17, Ryanair Ltd v The Revenue Commissioners, ECLI:EU:C:2018:301 ==S== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62019CC0042&qid=1703174978775|Sonaecom]] \\ Opinion of Advocate General of 14 May 2020, Case C-42/19 Sonaecom SGPS SA v Autoridade Tributária e Aduaneira, ECLI:EU:C:2020:378. ==T== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62016CC0396&from=en|T-2]] \\ Opinion of advocate general Saugmandsgaard ØE of 12 October 2017, Case C‑396/16, T — 2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (sedaj v stečaju) v Republic of Slovenia, ECLI:EU:C:2017:763 ==U== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62023CC0171|UP CAFFE]] \\ Opinion of Advocate-General Kokott of 16 May 2024, Case C-171/23, UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske, ECLI:EU:C:2024:417 ==V== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62007CC0515&from=en|VNLTO]] \\ Opinion of Advocate General Mengozzi of 22 December 2008, Case C‑515/07, Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën, ECLI:EU:C:2008:769 ==W== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CC0080&from=en|Wilo Salmson France]] \\ Opinion of Advocate General Kokott of 22 April 2021, Case 80/20, Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi, ECLI:EU:C:2021:326 ==X== ==Y== ==Z== * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CC0156&from=en|Zipvit]] \\ Opinion of Advocate General Kokott of 8 July 2021, Case C-156/20, Zipvit Ltd v The Commissioners for Her Majesty’s Revenue & Customs, ECLI:EU:C:2021:558 ----