Repertoriul de jurisprudență în materie fiscală al Curții de Justiție a Uniunii Europene ianuarie – februarie 2026
The Case-Law of the European Court of Justice January – February 2026
Author(s): Miruna MihuțăSubject(s): Law on Economics, EU-Legislation, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: Preliminary ruling; Taxation; Common system of value added tax (VAT); Directive 2006/112/EC; Supply of services by independent groups of persons whose activities are exempt from or are not subject to VAT;
Summary/Abstract: Judgment of the Court of 22 January 2026, joined cases C-379/24 and C-380/24, concerning two requests for a preliminary ruling under Article 267 TFEU from the Tribunal Superior de Justicia de Cataluña (High Court of Justice of Catalonia, Spain), made by decisions of 22 and 29 April 2024, received at the Court on 28 May 2024, in the proceedings Agrupació de Neteja Sanitària, AIE (C-379/24), Educat Serveis Auxiliars, SCCL (C-380/24) v Tribunal Económico-Administrativo Regional de Cataluña (TEARC)
Journal: Cluj Tax Forum
- Issue Year: IX/2026
- Issue No: 1
- Page Range: 69-72
- Page Count: 4
- Language: Romanian
- Content File-PDF
