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bibliografie:hvj_en [2025/02/19 12:45] – [D] avdoesumbibliografie: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: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: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: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   * [[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
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   * [[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: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: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: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   * [[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
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   * [[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: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: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: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: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
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   * [[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: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/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: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   * [[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
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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: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: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   * [[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== ==H==
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   * [[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: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: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: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   * [[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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