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--- bibliografie:hvj_en [2024/07/01 15:58] – [P] avdoesum
+++ bibliografie:hvj_en [2026/06/09 14:02] (current) – [E] avdoesum
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   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62017CJ0410|A Oy - Sloop]] \\ CJEU 10 January 2019, Case C-410/17 A Oy, ECLI:EU:C:2019:12
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62018CJ0127&from=en|A-Pack]] \\ CJEU 8 May 2019, Case C-127/18, A-PACK CZ s.r.o. v Odvolací finanční ředitelství, ECLI:EU:C:2019:377
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62024CJ0277|Adjak]] \\ CJEU 27 February 2025, Case C-277/24 Adjak (M. B. v Dyrektor Izby Administracji Skarbowej we Wrocławiu), ECLI:EU:C:2025:130
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CJ0090|Apcoa Parking]] \\ CJEU 20 January 2022, Case C-90/20, Apcoa Parking Danmark A/S v Skatteministeriet, ECLI:EU:C:2022:37
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62017CJ0449&from=en|A & G Fahrschul-Akademie]] \\ CJEU 14 March 2019, Case C-449/17, A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel, ECLI:EU:C:2019:202
@@ Line 43: / Line 44: @@
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62017CJ0502&from=nl|C&D Foods]] \\ CJEU 8 November 2018, Case C-502/17, C&D Foods Acquisition ApS v Skatteministeriet, ECLI:EU:C:2018:888
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62015CJ0011|Český rozhlas]] \\ CJEU 22 June 2016, Case C-11/15, Odvolací finanční ředitelství v Český rozhlas, ECLI:EU:C:2016:470
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62023CJ0796|Česká síť]] \\ CJEU 11 December 2025, Case C‑796/23, Česká síť s. r. o. v Odvolací finanční ředitelství, ECLI:EU:C:2025:963.
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62000CJ0016&from=en|CIBO]] \\ CJEU 27 September 2001, Case C-16/00, Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais, ECLI:EU:C:2001:495
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61981CJ0283&from=en|Cilfit]] \\ CJEU 6 October 1982, Case 283/81, Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health, ECLI:EU:C:1982:335
@@ Line 56: / Line 58: @@
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61995CJ0260&from=en|DFDS]] \\ CJEU 20 February 1997, Case C-260/95, Commissioners of Customs and Excise v DFDS A/S., ECLI:EU:C:1997:77
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62019CJ0655|DGRFP (LN)]] \\ CJEU 20 January 2021, Case C-655/19 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov (DGRFP) v LN, ECLI:EU:C:2021:40
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62024TJ0575|Digipolis]] \\ CJEU 25 February 2026, Case T‑575/24, Belgische Staat / Federale Overheidsdienst Financiën v Digipolis Antwerpen AG and District09 AG, ECLI:EU:T:2026:156.
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62023CJ0060|Digital Charging Solutions]] \\ CJEU 17 October 2024, Case C-60/23 Skatteverket v Digital Charging Solutions GmbH, ECLI:EU:C:2024:896.
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62015CJ0326&from=en|DNB Banka]] \\ CJEU 21 September 2017, Case C-326/15, „DNB Bankaˮ AS v Valsts ieņēmumu dienests, ECLI:EU:C:2017:719
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62008CJ0461|Don Bosco]] \\ CJEU 19 November 2009, Case C-461/08 Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën, ECLI:EU:C:2009:722
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62018CJ0547&from=en|Dong Yang]] \\ CJEU 7 May 2020, Case C-547/18, Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu, ECLI:EU:C:2020:350
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62021CJ0218|DSR]] \\ CJEU 5 May 2022, Case C-218/21 Autoridade Tributária e Aduaneira v DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA, ECLI:EU:C:2022:355
@@ Line 64: / Line 69: @@
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61994CJ0317&from=en|Elida Gibbs]] \\ CJEU 24 October 1996, Case C-317/94, Elida Gibbs Ltd v Commissioners of Customs and Excise, ECLI:EU:C:1996:400
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62017CJ0108|Enteco]] \\ CJEU 20 June 2018, Case C-108/17 UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos, ECLI:EU:C:2018:473
+  * [[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:62014CJ0550|Envirotec]] \\ HvJ 26 mei 2016, Zaak C-550/14, Envirotec Denmark ApS tegen Skatteministeriet, ECLI:EU:C:2016:354
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62016CJ0246&from=en|Enzo Di Maura]] \\ CJEU 23 November 2017, Case C-246/16, Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa, ECLI:EU:C:2017:887
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62008CJ0581&from=en|EMI]] \\ CJEU  30 September 2010, Case C-581/08, EMI Group Ltd v The Commissioners for Her Majesty's Revenue and Customs, ECLI:EU:C:2010:559
@@ Line 75: / Line 81: @@
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62004CJ0210&from=en|FCE Bank]] \\ CJEU 23 March 2006, Case C-210/04, Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc., ECLI:EU:C:2006:196
   * [[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:62020CJ0695|Fenix]] \\ CJEU 28 February 2023, Case C-695/20, Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs, ECLI:EU:C:2023:127
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62022CJ0341|Feudi di San Gregorio]] \\ CJEU 7 March 2024, Case C-341/22, Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate, ECLI:EU:C:2024:210
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CO0507&from=en|FGSZ Földgázszállító Zrt]] \\ CJEU 3 March 2021, Case C-507/20, FGSZ Földgázszállító Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Order), ECLI:EU:C:2021:157
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62011CJ0392|Field Fisher Waterhouse]] \\ CJEU 27 September 2012, Case C‑392/11, Field Fisher Waterhouse LLP v Commissioners for Her Majesty’s Revenue and Customs, ECLI:EU:C:2012:597
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61995CJ0258&from=en|Fillibeck]] \\ CJEU 16 October 1997, Case C-258/95, Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt, ECLI:EU:C:1997:491
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CJ0269|Finanzamt T v S.]] \\ CJEU 1 December 2022, Case C-269/20 Finanzamt T v S., ECLI:EU:C:2022:944
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   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61995CJ0330&from=en|Goldsmiths]] \\ CJEU  3 July 1997, Case C-330/95, Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise, ECLI:EU:C:1997:339
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62006CJ0408|Götz]] \\ CJEU 13 December 2007, Case C-408/06 Landesanstalt für Landwirtschaft v Franz Götz, ECLI:EU:C:2007:789
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62024CJ0213|Grzera]] \\ CJEU 3 April 2025, Case C-213/24, E. T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu, ECLI:EU:C:2025:238
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CJ0009|Grundstücksgemeinschaft Kollaustraße]] \\ CJEU 10 February 2022, Case C-9/20 Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster, ECLI:EU:C:2022:88
 ==H==
@@ Line 138: / Line 147: @@
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62015CJ0263&from=en|Lajvér]] \\ CJEU 2 June 2016, Case C-263/15, Lajvér Meliorációs Nonprofit Kft. and Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV), ECLI:EU:C:2016:392
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62010CJ0520&from=en|Lebara]] \\ CJEU 3 May 2012, Case C‑520/10,Lebara Ltd v Commissioners for Her Majesty’s Revenue & Customs, ECLI:EU:C:2012:264
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62023CJ0087|LIKTA]] \\ CJEU 4 July 2024, Case C-87/23, Biedrība ‘Latvijas Informācijas un komunikācijas tehnoloģijas asociācija’ v Valsts ieņēmumu dienests, ECLI:EU:C:2024:570
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62019CJ0655|LN (zie: DGRFP)]] \\ CJEU 20 January 2021, Case C-655/19 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov (DGRFP) v LN, ECLI:EU:C:2021:40
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62016CJ0404&from=en|Lombard]] \\ CJEU 12 October 2017, Case C-404/16, Lombard Ingatlan Lízing Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság, ECLI:EU:C:2017:759
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 ==M==
   * [[https://eur-lex.europa.eu/legal-content/DE/TXT/HTML/?uri=CELEX:62019CJ0868&from=en|M GmbH (Fiscale eenheid) (Duitse taalversie)]] \\ CJEU 15 April 2021, Case C-868/19, M-GmbH v Finanzamt für Körperschaften, ECLI:EU:C:2021:285
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62018CJ0017|Mailat]] \\ CJEU 19 December 2018, Case C-17/18, Criminal proceedings against Virgil Mailat and Others, ECLI:EU:C:2018:1038
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62013CJ0204&from=en|Malburg]] \\ CJEU 13 March 2014, Case C‑204/13, Finanzamt Saarlouis v Heinz Malburg, ECLI:EU:C:2014:147
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62012CJ0124&from=en|Maritza East]] \\ CJEU 18 July 2013, Case C‑124/12 AES-3C Maritza East 1 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, Plovdiv, ECLI:EU:C:2013:488
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   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CJ0141|Norddeutsche Gesellschaft für Diakonie (NDG)]] \\ CJEU 1 December 2022, Case C-141/20 Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH., ECLI:EU:C:2022:943
 ==O==
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62003CJ0269|Objekt Kirchberg]] \\ CJEU 9 September 2004, Case C-269/03 Administration de l'enregistrement et des domaines and État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg Sàrl, ECLI:EU:C:2004:512
 ==P==
-  *   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61978CJ0181&from=en|Ketelhandel Van Paassen]] \\ CJEU 12 June 1979, Joined cases 181 and 229/78, Ketelhandel P. van Paassen BV v Staatssecretaris van Financiën / Inspecteur der Invoerrechten en Accijnzen ; Minister van Financiën v Denkavit Dienstbetoon BV, ECLI:EU:C:1979:151
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62023CJ0241|P (Inbreng)]] \\ CJEU 8 May 2024, Case C-241/23, P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie, ECLI:EU:C:2024:392
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61978CJ0181&from=en|Ketelhandel Van Paassen]] \\ CJEU 12 June 1979, Joined cases 181 and 229/78, Ketelhandel P. van Paassen BV v Staatssecretaris van Financiën / Inspecteur der Invoerrechten en Accijnzen ; Minister van Financiën v Denkavit Dienstbetoon BV, ECLI:EU:C:1979:151
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62006CJ0425&from=en|Part Service]] \\ CJEU 21 February 2008, Case C-425/06 Ministero dell’Economia e delle Finanze v Part Service Srl, ECLI:EU:C:2008:108
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62011CJ0653&from=en|Paul Newey]] \\ CJEU 20 June 2013, Case C‑653/11, Her Majesty’s Commissioners of Revenue and Customs v Paul Newey, ECLI:EU:C:2013:409
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   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62021CJ0098|W-GmbH (Inbreng)]] \\ CJEU 8 September 2022, Case C-98/21 Finanzamt R v W-GmbH, ECLI:EU:C:2022:645
   * [[https://eur-lex.europa.eu/legal-content/FR/TXT/HTML/?uri=CELEX:62021CO0729|W. Sp. z o. o. (TOGC) - beschikking / geen EN of NL tekst beschikbaar]] \\ CJEU 16 January 2023, Case C-729/21 W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi, ECLI:EU:C:2023:74
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62009CJ0103|Weald Leasing]] \\ CJEU 22 December 2010, Case C-103/09, The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd., ECLI:EU:C:2010:804
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61994CJ0155|Welcome Trust I]] \\ CJEU 20 June 1996, Case C-155/94 Wellcome Trust Ltd v Commissioners of Customs and Excise, ECLI:EU:C:1996:243
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62012CJ0605&from=en|Welmory]] \\ CJEU 16 October 2014, Case C‑605/12, Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku, ECLI:EU:C:2014:2298
@@ Line 243: / Line 258: @@
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62019CJ0312|XT]] \\ CJEU 16 September 2020, Case C-312/19, XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos, ECLI:EU:C:2020:711
 ==Y==
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62021CJ0516|Finanzamt X v Y. (Letting of permanently installed equipment and machinery)]] \\ CJEU 4 May 2023, Case C-516/21, Finanzamt X v Y., ECLI:EU:C:2023:372
 ==Z==
   * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62001CJ0497&from=en|Zita Modes]] \\ CJEU 27 November 2003, Case C-497/01, Zita Modes Sàrl v Administration de l'enregistrement et des domaines, ECLI:EU:C:2003:644