Repertoriul de Jurisprudență În Materie Fiscală al Curții de Justiție a Uniunii Europene Septembrie – Octombrie 2025
The Case‐law of the European Court of Justice September – October 2025
Author(s): Miruna MihuțăSubject(s): Law, Constitution, Jurisprudence, Civil Law, EU-Legislation, Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: Preliminary reference; Taxation; Common system of value added tax (VAT); Directive 2006/112/EC; Scope of VAT; Article 2(1)(c); Notion of “supply of services for consideration”; Intra‑group commercial
Summary/Abstract: Judgment of the Court of 4 September 2025, Case C‑726/23, concerning a request for a preliminary ruling submitted under Article 267 TFEU by the Bucharest Court of Appeal (Romania), by decision of 16 September 2021, received by the Court on 28 November 2023, in the proceedings SC Arcomet Towercranes SRL v. Bucharest Regional Directorate‑General of Public Finances, Bucharest Medium‑Sized Taxpayers Office.
Journal: Cluj Tax Forum
- Issue Year: VIII/2025
- Issue No: 5
- Page Range: 406-413
- Page Count: 8
- Language: Romanian
- Content File-PDF
