Case note

Case Note C-545/19   ALLIANZGI-FONDS AEVN V. AUTORIDADE TRIBUTÁRIA E ADUANEIRA I. Introduction Undertaking for Collective Investment...

CASE C482/18 GOOGLE IRELAND LIMITED Vs NATIONAL TAX AND CUSTOMS AUTHORITY OF HUNGARY KOMBA STELLAH BENJAMIN Facts The case was referred...

Case Note: Real Vida Seguros SA v Autoridade Tributária e Aduaneira (C-449/20) Yang Shanshan   1. Case Summary   1.1 Facts   In 1999 and...

Judgment of the Court (Second Chamber) of 16 December 2021. UBS Real Estate Kapitalanlagegesellschaft mbH v Agenziadelle Entrate. Joined...

Case Note of Lexel AB v Skatteverket (C-484/19) written by Xiaochen Wu   Description of Facts This case is a request for a preliminary...

European Union Tax Law Case Analysis: Case No. C-388/19 - MK vs. Autoridade Tributáriae Aduaneira   Chukwu, Chidi Barry   China – OECD...

The Case Note of Case C-258/22 Bubble (Li, Xiaoyi)   1. Basic facts about the Case C-258/22 1.1. The facts about the court This case...

Case Note: Judgment of The Court (Sixth Chamber) of 8 October 2020 Impresa Pizzarotti ; C SpA Italia Sucursala Cluj v. Agenţia Naţională...

Case Note of Joined Cases C-407/22 and C-408/22 /Shen Siqi   1. Introduction The case name of C-407-22 is Ministre de l’Economie, des...

Case Note on Cofidis (Portugal) (Case C-340/22) Reference for a preliminary ruling - Direct taxation - Article 49 TFEU - Freedom of...

Analysis for Case C-414/21 /Huang Min     In the case of VP Capital, the Court of Justice of the European Union (CJEU) addressed the...

MAKOGE Tatiana Eposi   JUDGMENT OF 6. 10. 2022 – JOINED CASES C-433/21 AND C-434/21 CONTSHIP ITALIA SPA V. AGENZIA DELLE ENTRATE  ...

The Analysis Framework of the Court of Justice of the European Union in the Direct Taxation: Case- 707/20 /NJIKAM KPOUMIE ABDELAZIZ...