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• Konklużjonijiet tal-Avukat Ġenerali H. Saugmandsgaard Øe, ippreżentati fid-19 ta’ Diċembru 2018.#A-Fonds vs Inspecteur van de Belastingdienst.#Talba għal deċiżjoni preliminari, imressqa mill-Gerechtshof 's-Hertogenbosch.#Rinviju għal deċiżjoni preliminari – Għajnuna eżistenti u għajnuna ġdida – Kunċett ta’ għajnuna ġdida – Rimbors ta’ taxxa fuq id-dividendi – Skema estiża għall-kumpanniji stabbiliti barra mit-territorju tal-Istat Membru kkonċernat – Moviment liberu tal-kapital – Obbligi tal-qrati nazzjonali.#Kawża C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Προτάσεις του γενικού εισαγγελέα Η. Saugmandsgaard Øe της 19ης Δεκεμβρίου 2018.#A-Fonds κατά Inspecteur van de Belastingdienst.#Αίτηση του Gerechtshof 's-Hertogenbosch για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Υφιστάμενες ενισχύσεις και νέες ενισχύσεις – Έννοια της νέας ενισχύσεως – Επιστροφή του φόρου επί των μερισμάτων – Καθεστώς που εκτείνεται σε εταιρίες εγκατεστημένες εκτός του οικείου κράτους μέλους – Ελεύθερη κυκλοφορία των κεφαλαίων – Υποχρεώσεις των εθνικών δικαστηρίων.#Υπόθεση C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Conclusões do advogado-geral H. Saugmandsgaard Øe apresentadas em 19 de dezembro de 2018.#A-Fonds contra Inspecteur van de Belastingdienst.#Pedido de decisão prejudicial apresentado pelo Gerechtshof 's-Hertogenbosch.#Reenvio prejudicial — Auxílios existentes e novos auxílios — Conceito de novo auxílio — Reembolso de um imposto sobre os dividendos — Regime alargado às sociedades estabelecidas fora do território do Estado‑Membro em causa — Livre circulação de capitais — Obrigações dos órgãos jurisdicionais nacionais.#Processo C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Concluziile avocatului general H. Saugmandsgaard Øe prezentate la 19 decembrie 2018.#A-Fonds împotriva Inspecteur van de Belastingdienst.#Cerere de decizie preliminară formulată de Gerechtshof 's-Hertogenbosch.#Trimitere preliminară – Ajutoare existente și ajutoare noi – Noțiunea de ajutor nou – Rambursarea unui impozit pe dividende – Sistem extins la societățile stabilite în afara teritoriului statului membru în cauză – Libera circulație a capitalurilor – Obligațiile instanțelor naționale.#Cauza C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Opinia rzecznika generalnego H. Saugmandsgaarda Øe przedstawiona w dniu 19 grudnia 2018 r.#A-Fonds przeciwko Inspecteur van de Belastingdienst.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Gerechtshof ’s-Hertogenbosch.#Odesłanie prejudycjalne – Pomoc nowa i pomoc istniejąca – Pojęcie nowej pomocy – Zwrot podatku od dywidend – System rozszerzony o spółki z siedzibą poza terytorium danego państwa członkowskiego – Swobodny przepływ kapitału – Obowiązki sądów krajowych.#Sprawa C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Forslag til afgørelse fra generaladvokat H. Saugmandsgaard Øe fremsat den 19. december 2018.#A-Fonds mod Inspecteur van de Belastingdienst.#Anmodning om præjudiciel afgørelse indgivet af Gerechtshof 's-Hertogenbosch.#Præjudiciel forelæggelse – eksisterende støtte og ny støtte – begrebet ny støtte – tilbagebetaling af udbytteskat – ordning udvidet til også at omfatte selskaber hjemmehørende uden for den berørte medlemsstats område – frie kapitalbevægelser – de nationale domstoles rolle.#Sag C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Заключение на генералния адвокат H. Saugmandsgaard Øe, представено на 19 декември 2018 г.#A-Fonds срещу Inspecteur van de Belastingdienst.#Преюдициално запитване, отправено от Gerechtshof 's-Hertogenbosch.#Преюдициално запитване — Съществуващи помощи и нови помощи — Понятие за нова помощ — Възстановяване на данък върху дивидентите — Обхват на данъчен режим, разширен по отношение на дружества, установени извън територията на съответната държава членка — Свободно движение на капитали — Задължения на националните юрисдикции.#Дело C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Kohtujurist Saugmandsgaard Øe ettepanek, 19.12.2018.#A-Fonds versus Inspecteur van de Belastingdienst.#Eelotsusetaotlus, mille on esitanud Gerechtshof 's-Hertogenbosch.#Eelotsusetaotlus – Olemasolev abi ja uus abi – Mõiste „uus abi“ – Dividendimaksu tagastamine – Kord, mis laieneb asjakohasest liikmesriigist väljaspool asuvatele juriidilistele isikutele – Kapitali vaba liikumine – Liikmesriikide kohtute kohustused.#Kohtuasi C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Sklepni predlogi generalnega pravobranilca H. Saugmandsgaarda Øeja, predstavljeni 19. decembra 2018.#A-Fonds proti Inspecteur van de Belastingdienst.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Gerechtshof 's-Hertogenbosch.#Predhodno odločanje – Obstoječe pomoči in nove pomoči – Pojem nove pomoči – Vračilo davka na dividende – Shema, razširjena na družbe s sedežem zunaj ozemlja zadevne države članice – Prosti pretok kapitala – Dolžnosti nacionalnih sodišč.#Zadeva C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Ģenerāladvokāta H. Saugmandsgora Ēes [H. Saugmandsgaard Øe] secinājumi, 2018. gada 19. decembris.#A-Fonds pret Inspecteur van de Belastingdienst.#Gerechtshof 's-Hertogenbosch lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Pastāvošs un jauns atbalsts – Jauna atbalsta jēdziens – Nodokļa par dividendēm atmaksāšana – Režīms, kas paplašināts arī attiecībā uz uzņēmumiem, kuri reģistrēti ārpus attiecīgās dalībvalsts teritorijas – Kapitāla brīva aprite – Valsts tiesu pienākumi.#Lieta C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Schlussanträge des Generalanwalts H. Saugmandsgaard Øe vom 19. Dezember 2018.#A-Fonds gegen Inspecteur van de Belastingdienst.#Vorabentscheidungsersuchen des Gerechtshof 's-Hertogenbosch.#Vorlage zur Vorabentscheidung – Bestehende und neue Beihilfen – Begriff ‚neue Beihilfe‘ – Erstattung einer Dividendensteuer – Regelung, die auf Gesellschaften mit Sitz außerhalb des betreffenden Mitgliedstaats ausgeweitet wurde – Freier Kapitalverkehr – Pflichten der nationalen Gerichte.#Rechtssache C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Mišljenje nezavisnog odvjetnika H. Saugmandsgaarda Øea od 19. prosinca 2018.#A-Fonds protiv Inspecteur van de Belastingdienst.#Zahtjev za prethodnu odluku koji je uputio Gerechtshof 's-Hertogenbosch.#Zahtjev za prethodnu odluku – Postojeće potpore i nove potpore – Pojam nove potpore – Povrat poreza na dividende – Sustav proširen na društva sa sjedištem izvan područja dotične države članice – Slobodno kretanje kapitala – Obveze nacionalnih sudova.#Predmet C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Stanovisko generálního advokáta H. Saugmandsgaarda Øe přednesené dne 19. prosince 2018.#A-Fonds v. Inspecteur van de Belastingdienst.#Žádost o rozhodnutí o předběžné otázce podaná Gerechtshof 's-Hertogenbosch.#Řízení o předběžné otázce – Existující podpory a nové podpory – Pojem nová podpora – Vrácení daně z dividend – Režim rozšířený na společnosti usazené mimo území dotyčného členského státu – Volný pohyb kapitálu – Povinnosti vnitrostátních soudů.#Věc C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Generalinio advokato H. Saugmandsgaard Øe išvada, pateikta 2018 m. gruodžio 19 d.#A-Fonds prieš Inspecteur van de Belastingdienst.#Gerechtshof 's-Hertogenbosch prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Esama ir nauja pagalba – Sąvoka „nauja pagalba“ – Dividendų mokesčio grąžinimas – Schema, apimanti bendroves, įsisteigusias ne atitinkamos valstybės narės teritorijoje – Laisvas kapitalo judėjimas – Nacionalinių teismų pareigos.#Byla C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Conclusioni dell’avvocato generale H. Saugmandsgaard Øe, presentate il 19 dicembre 2018.#A-Fonds contro Inspecteur van de Belastingdienst.#Domanda di pronuncia pregiudiziale proposta dal Gerechtshof 's-Hertogenbosch.#Rinvio pregiudiziale – Aiuti esistenti e aiuti nuovi – Nozione di aiuto nuovo – Rimborso di un’imposta sui dividendi – Regime esteso alle società stabilite al di fuori del territorio dello Stato membro interessato – Libera circolazione dei capitali – Obblighi dei giudici nazionali.#Causa C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Conclusiones del Abogado General Sr. H. Saugmandsgaard Øe, presentadas el 19 de diciembre de 2018.#A-Fonds contra Inspecteur van de Belastingdienst.#Petición de decisión prejudicial planteada por el Gerechtshof 's-Hertogenbosch.#Procedimiento prejudicial — Ayudas existentes y ayudas nuevas — Concepto de ayuda nueva — Devolución de un impuesto sobre los dividendos — Régimen ampliado a las sociedades establecidas fuera del territorio del Estado miembro de que se trate — Libre circulación de capitales — Obligaciones de los órganos jurisdiccionales nacionales.#Asunto C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• H. Saugmandsgaard Øe főtanácsnok indítványa, az ismertetés napja: 2018. december 19.#A-Fonds kontra Inspecteur van de Belastingdienst.#A Gerechtshof 's-Hertogenbosch (Hollandia) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Létező támogatások és új támogatások – Az új támogatás fogalma – Osztalékadó‑visszatérítés – Az érintett tagállam területén kívül székhellyel rendelkező társaságokra kiterjesztett rendszer – A tőke szabad mozgása – A nemzeti bíróságok kötelezettségei.#C-598/17. sz. ügy.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Návrhy prednesené 19. decembra 2018 – generálny advokát H. Saugmandsgaard Øe.#A-Fonds proti Inspecteur van de Belastingdienst.#Návrh na začatie prejudiciálneho konania, ktorý podal Gerechtshof 's-Hertogenbosch.#Návrh na začatie prejudiciálneho konania – Existujúca pomoc a nová pomoc – Pojem nová pomoc – Vrátenie dane z dividend – Režim rozšírený na spoločnosti usadené mimo územia dotknutého členského štátu – Voľný pohyb kapitálu – Povinnosti vnútroštátnych súdov.#Vec C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Förslag till avgörande av generaladvokat H. Saugmandsgaard Øe föredraget den 19 december 2018.#A-Fonds mot Inspecteur van de Belastingdienst.#Begäran om förhandsavgörande från Gerechtshof 's-Hertogenbosch.#Begäran om förhandsavgörande – Befintligt stöd och nytt stöd – Begreppet nytt stöd – Återbetalning av skatt på utdelning – Ordning som utvidgats till att omfatta bolag som inte har hemvist i den berörda medlemsstaten – Fri rörlighet för kapital – Nationella domstolars skyldigheter.#Mål C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Conclusie van advocaat-generaal H. Saugmandsgaard Øe van 19 december 2018.#A-Fonds tegen Inspecteur van de Belastingdienst.#Verzoek van het gerechtshof 's-Hertogenbosch om een prejudiciële beslissing.#Prejudiciële verwijzing – Bestaande steun en nieuwe steun – Begrip ‚nieuwe steun’ – Teruggaaf van de dividendbelasting – Uitbreiding van de regeling naar vennootschappen gevestigd buiten het grondgebied van de betrokken lidstaat – Vrij verkeer van kapitaal – Verplichtingen van de nationale rechterlijke instanties.#Zaak C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Julkisasiamies H. Saugmandsgaard Øen ratkaisuehdotus 19.12.2018.#A-Fonds vastaan Inspecteur van de Belastingdienst.#Gerechtshof 's-Hertogenboschin esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Voimassa olevat tuet ja uudet tuet – Uuden tuen käsite – Osinkoveron palautus – Ohjelman laajentaminen koskemaan asianomaisen jäsenvaltion ulkopuolelle sijoittautuneita yhteisöjä – Pääomien vapaa liikkuvuus – Kansallisten tuomioistuinten velvollisuudet.#Asia C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Conclusions de l'avocat général M. H. Saugmandsgaard Øe, présentées le 19 décembre 2018.#A-Fonds contre Inspecteur van de Belastingdienst.#Demande de décision préjudicielle, introduite par le Gerechtshof 's-Hertogenbosch.#Renvoi préjudiciel – Aides existantes et aides nouvelles – Notion d’aide nouvelle – Remboursement d’un impôt sur les dividendes – Régime élargi aux sociétés établies en dehors du territoire de l’État membre concerné – Libre circulation des capitaux – Obligations des juridictions nationales.#Affaire C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

  judgment · 19 December 2018 · Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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• Arrêt de la Cour (quatrième chambre) du 19 décembre 2018.#AREX CZ a.s. contre Odvolací finanční ředitelství.#Demande de décision préjudicielle, introduite par le Nejvyšší správní soud.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée – Directive 2006/112/CE – Article 2, paragraphe 1, sous b), i) et iii) – Article 3, paragraphe 1 – Acquisitions intracommunautaires de biens soumis à accises – Article 138, paragraphe 1 et paragraphe 2, sous b) – Livraisons intracommunautaires – Opérations en chaîne avec un transport unique – Imputation du transport – Transport sous régime de suspension des droits d’accise – Incidence sur la qualification d’une acquisition intracommunautaire.#Affaire C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Sentencia del Tribunal de Justicia (Sala Cuarta) de 19 de diciembre de 2018.#AREX CZ a.s. contra Odvolací finanční ředitelství.#Petición de decisión prejudicial planteada por el Nejvyšší správní soud.#Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículo 2, apartado 1, letra b), incisos i) y iii) — Artículo 3, apartado 1 — Adquisiciones intracomunitarias de bienes sujetos a impuestos especiales — Artículo 138, apartados 1 y 2, letra b) — Entregas intracomunitarias — Operaciones en cadena con un transporte único — Imputación del transporte — Transporte en régimen suspensivo de impuestos especiales — Incidencia en la calificación de una adquisición intracomunitaria.#Asunto C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Sentenza tal-Qorti tal-Ġustizzja (Ir-Raba' Awla) tad-19 ta’ Diċembru 2018.#AREX CZ a.s. vs Odvolací finanční ředitelství.#Talba għal deċiżjoni preliminari, imressqa mill-Nejvyšší správní soud.#Rinviju għal deċiżjoni preliminari – Sistema komuni ta’ taxxa fuq il-valur miżjud – Direttiva 2006/112/KE – Artikolu 2(1)(b)(i) u (iii) – Artikolu 3(1) – Akkwisti intra-Komunitarji ta’ merkanzija suġġetta għad-dazju tas-sisa – Artikolu 138(1) u (2)(b) – Provvisti intra-Komunitarji – Katina ta’ tranżazzjonijiet ma’ trasport uniku – Imputazzjoni tat-trasport – Trasport taħt arranġament ta’ sospensjoni tad-dazju tas-sisa – Rilevanza għall-klassifika ta’ akkwist intra-Komunitarju.#Kawża C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Domstolens dom (Fjerde Afdeling) af 19. december 2018.#AREX CZ a.s. mod Odvolací finanční ředitelství.#Anmodning om præjudiciel afgørelse indgivet af Nejvyšší správní soud.#Præjudiciel forelæggelse – det fælles merværdiafgiftssystem – direktiv 2006/112/EF – artikel 2, stk. 1, litra b), nr. i) og iii) – artikel 3, stk. 1 – erhvervelse af punktafgiftspligtige varer inden for Fællesskabet – artikel 138, stk. 1, og artikel 138, stk. 2, litra b) – leverancer af varer inden for Fællesskabet – kædetransaktioner med en enkelt transport – henførsel af transport – transport i henhold til afgiftssuspensionsordningen – indvirkning på kvalificeringen af en erhvervelse inden for Fællesskabet.#Sag C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Rozsudok Súdneho dvora (štvrtá komora) z 19. decembra 2018.#AREX CZ a.s. proti Odvolacímu finančnímu ředitelství.#Návrh na začatie prejudiciálneho konania, ktorý podal Nejvyšší správní soud.#Návrh na začatie prejudiciálneho konania – Spoločný systém dane z pridanej hodnoty – Smernica 2006/112/ES – Článok 2 ods. 1 písm. b) body i) a iii) – Článok 3 ods. 1 – Nadobudnutia tovaru podliehajúceho spotrebnej dani v rámci Spoločenstva – Článok 138 ods. 1 a 2 písm. b) – Dodania v rámci Spoločenstva – Reťazové transakcie s jedinou prepravou – Priradenie prepravy – Preprava v režime pozastavenia spotrebnej dane – Vplyv na kvalifikáciu nadobudnutia v rámci Spoločenstva.#Vec C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Presuda Suda (četvrto vijeće) od 19. prosinca 2018.#AREX CZ a.s. protiv Odvolací finanční ředitelství.#Zahtjev za prethodnu odluku koji je uputio Nejvyšší správní soud.#Zahtjev za prethodnu odluku – Zajednički sustav poreza na dodanu vrijednost – Direktiva 2006/112/EZ – Članak 2. stavak 1. točka (b) podtočke i. i iii. – Članak 3. stavak 1. – Stjecanja unutar Zajednice trošarinske robe – Članak 138. stavak 1. i stavak 2. točka (b) – Isporuke unutar Zajednice – Lanac transakcija samo s jednim prijevozom – Pripisivanje prijevoza – Prijevoz u sustavu odgode plaćanja trošarina – Utjecaj na kvalifikaciju stjecanja unutar Zajednice.#Predmet C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Hotărârea Curții (Camera a patra) din 19 decembrie 2018.#AREX CZ a.s. împotriva Odvolací finanční ředitelství.#Cerere de decizie preliminară formulată de Nejvyšší správní soud.#Trimitere preliminară – Sistemul comun al taxei pe valoarea adăugată – Directiva 2006/112/CE – Articolul 2 alineatul (1) litera (b) punctele (i) și (iii) – Articolul 3 alineatul (1) – Achiziții intracomunitare de bunuri supuse accizelor – Articolul 138 alineatul (1) și alineatul (2) litera (b) – Livrări intracomunitare – Operațiuni în lanț cu un transport unic – Atribuirea transportului – Transport în regim suspensiv de accize – Incidență asupra calificării unei achiziții intracomunitare.#Cauza C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Arrest van het Hof (Vierde kamer) van 19 december 2018.#AREX CZ a.s. tegen Odvolací finanční ředitelství.#Verzoek van de Nejvyšší správní soud om een prejudiciële beslissing.#Prejudiciële verwijzing – Gemeenschappelijk stelsel van belasting over de toegevoegde waarde – Richtlijn 2006/112/EG – Artikel 2, lid 1, onder b), i) en iii) – Artikel 3, lid 1 – Intracommunautaire verwervingen van accijnsproducten – Artikel 138, lid 1 en lid 2, onder b) – Intracommunautaire leveringen – Keten van handelingen waarvoor één enkel vervoer wordt verricht – Toerekening van het vervoer – Vervoer onder een accijnsschorsingsregeling – Belang voor de kwalificatie als intracommunautaire verwerving.#Zaak C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Wyrok Trybunału (czwarta izba) z dnia 19 grudnia 2018 r.#AREX CZ a.s. przeciwko Odvolací finanční ředitelství.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Nejvyšší správní soud.#Odesłanie prejudycjalne – Wspólny system podatku od wartości dodanej – Dyrektywa 2006/112/WE – Artykuł 2 ust. 1 lit. b) ppkt (i) oraz (iii) – Artykuł 3 ust. 1 – Wewnątrzwspólnotowe nabycia wyrobów podlegających akcyzie – Artykuł 138 ust. 1 i art. 220 ust. 2 lit. b) – Dostawy wewnątrzwspólnotowe – Łańcuch transakcji z pojedynczym transportem – Przypisanie transportu – Transport z zastosowaniem procedury zawieszenia poboru akcyzy – Wpływ na zakwalifikowanie nabycia wewnątrzwspólnotowego.#Sprawa C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Euroopa Kohtu otsus (neljas koda), 19.12.2018.#AREX CZ a.s. versus Odvolací finanční ředitelství.#Eelotsusetaotlus, mille on esitanud Nejvyšší správní soud.#Eelotsusetaotlus – Ühine käibemaksusüsteem – Direktiiv 2006/112/EÜ – Artikli 2 lõike 1 punkti b alapunktid i ja iii – Artikli 3 lõige 1 – Aktsiisikaupade ühendusesisene soetamine – Artikli 138 lõige 1 ja lõike 2 punkt b – Ühendusesisesed tarned – Ühe kaubaveoga seotud aheltehingud – Seostamine kaubaveoga – Kaubavedu aktsiisi peatamise korra alusel – Mõju ühendusesisese soetamisena kvalifitseerimisele.#Kohtuasi C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Tiesas spriedums (ceturtā palāta), 2018. gada 19. decembris.#AREX CZ a.s. pret Odvolací finanční ředitelství.#Nejvyšší správní soud lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Kopēja pievienotās vērtības nodokļa sistēma – Direktīva 2006/112/EK – 2. panta 1. punkta b) apakšpunkta i) un iii) punkts – 3. panta 1. punkts – Akcīzes preču iegādes Kopienas iekšienē – 138. panta 1. punkts un 2. punkta b) apakšpunkts – Piegādes Kopienas iekšienē – Vienota pārvadājuma ietvaros veikti ķēdes darījumi – Pārvadājuma attiecināšana – Pārvadājums atliktās akcīzes nodokļa maksāšanas režīmā – Ietekme uz iegādes Kopienas iekšienē kvalifikāciju.#Lieta C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• A Bíróság ítélete (negyedik tanács), 2018. december 19.#AREX CZ a.s. kontra Odvolací finanční ředitelství.#A Nejvyšší správní soud (Csehország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Közös hozzáadottértékadó‑rendszer – 2006/112/EK irányelv – A 2. cikk (1) bekezdése b) pontjának i. és iii. alpontja – A 3. cikk (1) bekezdése – Közösségen belüli jövedékitermék‑beszerzések – A 138. cikk (1) bekezdése és (2) bekezdésének b) pontja – Közösségen belüli termékértékesítések – Egyetlen szállítással történő láncügyletek – A szállítás hozzárendelése – Jövedékiadó‑felfüggesztéssel történő szállítás – A Közösségen belüli beszerzés minősítésére gyakorolt hatás.#C-414/17. sz. ügy.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Urteil des Gerichtshofs (Vierte Kammer) vom 19. Dezember 2018.#AREX CZ a.s. gegen Odvolací finanční ředitelství.#Vorabentscheidungsersuchen des Nejvyšší správní soud.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 2 Abs. 1 Buchst. b Ziff. i und iii – Art. 3 Abs. 1 – Innergemeinschaftlicher Erwerb verbrauchsteuerpflichtiger Waren – Art. 138 Abs. 1 und Abs. 2 Buchst. b – Innergemeinschaftliche Lieferungen – Reihengeschäfte mit einer einzigen Beförderung – Zuordnung der Beförderung – Beförderung im Verfahren der Steueraussetzung – Auswirkung auf die Einstufung eines innergemeinschaftlichen Erwerbs.#Rechtssache C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Sentenza della Corte (Quarta Sezione) del 19 dicembre 2018.#AREX CZ a.s. contro Odvolací finanční ředitelství.#Domanda di pronuncia pregiudiziale proposta dal Nejvyšší správní soud.#Rinvio pregiudiziale – Sistema comune d’imposta sul valore aggiunto – Direttiva 2006/112/CE – Articolo 2, paragrafo 1, lettera b), i) e iii) – Articolo 3, paragrafo 1 – Acquisti intracomunitari di beni soggetti ad accisa – Articolo 138, paragrafo 1 e paragrafo 2, lettera b) – Cessioni intracomunitarie – Operazioni a catena con un unico trasporto – Imputazione del trasporto – Trasporto in regime di sospensione dall’accisa – Incidenza sulla qualificazione di acquisto intracomunitario.#Causa C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Domstolens dom (fjärde avdelningen) av den 19 december 2018.#AREX CZ a.s. mot Odvolací finanční ředitelství.#Begäran om förhandsavgörande från Nejvyšší správní soud.#Begäran om förhandsavgörande – Gemensamt system för mervärdesskatt – Direktiv 2006/112/EG – Artikel 2.1 b i och iii – Artikel 3.1 – Gemenskapsinterna förvärv av punktskattepliktiga varor – Artikel 138.1 och 138.2 b – Gemenskapsinterna leveranser – Transaktionskedja beträffande vilken det endast skett en enda transport – Fråga vilken transaktion som transporten ska hänföras till – Transport som sker inom ramen för förfarandet för punktskatteuppskov – Betydelse för bedömningen av huruvida ett förvärv ska anses vara ett gemenskapsinternt förvärv.#Mål C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Rozsudek Soudního dvora (čtvrtého senátu) ze dne 19. prosince 2018.#AREX CZ a.s. v. Odvolací finanční ředitelství.#Žádost o rozhodnutí o předběžné otázce podaná Nejvyšší správní soud.#Řízení o předběžné otázce – Společný systém daně z přidané hodnoty – Směrnice 2006/112/ES – Článek 2 odst. 1 písm. b) body i) a iii) – Článek 3 odst. 1 – Pořízení zboží podléhajícího spotřební dani uvnitř Společenství – Článek 138 odst. 1 a odst. 2 písm. b) – Dodání uvnitř Společenství – Řetězová plnění s jedinou přepravou – Přičtení přepravy – Přeprava v režimu s podmíněným osvobozením od spotřební daně – Vliv na kvalifikaci pořízení jako pořízení uvnitř Společenství.#Věc C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Απόφαση του Δικαστηρίου (τέταρτο τμήμα) της 19ης Δεκεμβρίου 2018.#AREX CZ a.s. κατά Odvolací finanční ředitelství.#Αίτηση του Nejvyšší správní soud για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Κοινό σύστημα φόρου προστιθέμενης αξίας – Οδηγία 2006/112/ΕΚ – Άρθρο 2, παράγραφος 1, στοιχείο βʹ, σημεία i και iii – Άρθρο 3, παράγραφος 1 – Ενδοκοινοτικές αποκτήσεις αγαθών που υπόκεινται σε ειδικούς φόρους κατανάλωσης – Άρθρο 138, παράγραφος 1 και παράγραφος 2, στοιχείο βʹ – Ενδοκοινοτικές παραδόσεις – Αλυσιδωτές συναλλαγές με ενιαία μεταφορά – Καταλογισμός της μεταφοράς – Μεταφορά υπό καθεστώς αναστολής της καταβολής των ειδικών φόρων κατανάλωσης – Επιρροή επί του χαρακτηρισμού ενδοκοινοτικής απόκτησης.#Υπόθεση C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Unionin tuomioistuimen tuomio (neljäs jaosto) 19.12.2018.#AREX CZ a.s. vastaan Odvolací finanční ředitelství.#Nejvyšší správní soudin esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Yhteinen arvonlisäverojärjestelmä – Direktiivi 2006/112/EY – 2 artiklan 1 kohdan b alakohdan i ja iii alakohta – 3 artiklan 1 kohta – Valmisteveron alaisten tuotteiden yhteisöhankinnat – 138 artiklan 1 kohta ja 2 kohdan b alakohta – Yhteisöluovutukset – Liiketoimiketju, johon liittyy yksi ainoa kuljetus – Kuljetuksen kohdistaminen liiketoimeen – Kuljettaminen väliaikaisen valmisteverottomuuden järjestelmässä – Vaikutus yhteisöhankintaa luonnehdittaessa.#Asia C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Acórdão do Tribunal de Justiça (Quarta Secção) de 19 de dezembro de 2018.#AREX CZ a.s. contra Odvolací finanční ředitelství.#Pedido de decisão prejudicial apresentado pelo Nejvyšší správní soud.#Reenvio prejudicial — Sistema comum do imposto sobre o valor acrescentado — Diretiva 2006/112/CE — Artigo 2.o, n.o 1, alínea b), i) e iii) — Artigo 3.°, n.o 1 — Aquisições intracomunitárias de bens sujeitos a impostos especiais de consumo — Artigo 138.°, n.o 1 e n.o 2, alínea b) — Entregas intracomunitárias — Operações em cadeia com um único transporte — Imputação do transporte — Transporte em regime de suspensão dos impostos especiais de consumo — Relevância para a qualificação de uma aquisição intracomunitária.#Processo C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Решение на Съда (четвърти състав) от 19 декември 2018 г.#AREX CZ a.s. срещу Odvolací finanční ředitelství.#Преюдициално запитване, отправено от Nejvyšší správní soud.#Преюдициално запитване — Обща система на данъка върху добавената стойност — Директива 2006/112/ЕО — Член 2, параграф 1, буква б), подточки i) и iii) — Член 3, параграф 1 — Вътреобщностни придобивания на продукти, подлежащи на облагане с акцизи — Член 138, параграф 1 и параграф 2, буква б) — Вътреобщностни доставки — Верижни сделки с един-единствен превоз — Съотнасяне на превоза — Движение под режим отложено плащане на акциз — Значение за квалификацията като вътреобщностно придобиване.#Дело C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• 2018 m. gruodžio 19 d. Teisingumo Teismo (ketvirtoji kolegija) sprendimas.#AREX CZ a.s. prieš Odvolací finanční ředitelství.#Nejvyšší správní soud prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Bendra pridėtinės vertės mokesčio sistema – Direktyva 2006/112/EB – 2 straipsnio 1 dalies b punkto i ir iii papunkčiai – 3 straipsnio 1 dalis – Akcizais apmokestinamų produktų įsigijimas Bendrijos viduje – 138 straipsnio 1 dalis ir 2 dalies b punktas – Tiekimas Bendrijos viduje – Sandorių grandinė su vienu gabenimu – Gabenimo priskyrimas – Gabenimas pagal akcizų mokėjimo laikino atidėjimo režimą – Reikšmė kvalifikuojant kaip įsigijimą Bendrijos viduje.#Byla C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Sodba Sodišča (četrti senat) z dne 19. decembra 2018.#AREX CZ a.s. proti Odvolací finanční ředitelství.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Nejvyšší správní soud.#Predhodno odločanje – Skupni sistem davka na dodano vrednost – Direktiva 2006/112/ES – Člen 2(1)(b)(i) in (iii) – Člen 3(1) – Pridobitve trošarinskega blaga znotraj Skupnosti – Člen 138(1) in (2)(b) – Dobave znotraj Skupnosti – Verižne transakcije z enotnim prevozom – Pripis prevoza – Prevoz pod režimom odloga plačila trošarine – Vpliv na opredelitev za pridobitev znotraj Skupnosti.#Zadeva C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

  judgment · 19 December 2018 · Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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• Hotărârea Curții (Camera a zecea) din 19 decembrie 2018.#Procedură penală împotriva Virgil Mailat și alții.#Cerere de decizie preliminară formulată de Tribunalul Mureș.#Trimitere preliminară – Fiscalitate – Taxă pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Articolele 19 și 29, precum și articolul 135 alineatul (1) litera (l) – Transfer al tuturor activelor sau al unei părți a acestora – Scutirea închirierii de bunuri imobile – Contract de închiriere având ca obiect un bun imobil afectat unei exploatări comerciale și bunuri mobile necesare acestei exploatări – Prestații referitoare la bunul imobil care a determinat deducerea TVA‑ului – Regularizare.#Cauza C-17/18.

  judgment · 19 December 2018 · Judgment of the Court (Tenth Chamber) of 19 December 2018.#Criminal proceedings against Virgil Mailat and Others.#Request for a preliminary ruling from the Tribunalul Mureş.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 19 and 29 and Article 135(1)(l) — Transfer of a totality of assets or part thereof — Exemption for lettings of immovable property — Rental contract concerning an immovable property used for commercial purposes and the movable property necessary for that use — Supply of services relating to that immovable property which gave rise to the deduction of VAT — Adjustment.#Case C-17/18.

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• Arrêt de la Cour (dixième chambre) du 19 décembre 2018.#Procédure pénale contre Virgil Mailat e.a.#Demande de décision préjudicielle, introduite par le Tribunalul Mureş.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Articles 19 et 29 ainsi que article 135, paragraphe 1, sous l) – Transmission d’une universalité totale ou partielle de biens – Exonération de la location de biens immeubles – Contrat de bail portant sur un bien immeuble affecté à une exploitation commerciale et sur les biens meubles nécessaires à cette exploitation – Prestations relatives au bien immeuble ayant donné lieu à la déduction de la TVA – Régularisation.#Affaire C-17/18.

  judgment · 19 December 2018 · Judgment of the Court (Tenth Chamber) of 19 December 2018.#Criminal proceedings against Virgil Mailat and Others.#Request for a preliminary ruling from the Tribunalul Mureş.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 19 and 29 and Article 135(1)(l) — Transfer of a totality of assets or part thereof — Exemption for lettings of immovable property — Rental contract concerning an immovable property used for commercial purposes and the movable property necessary for that use — Supply of services relating to that immovable property which gave rise to the deduction of VAT — Adjustment.#Case C-17/18.

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• Sentencia del Tribunal de Justicia (Sala Décima) de 19 de diciembre de 2018.#Procedimento penal entablado contra Virgil Mailat y otros.#Petición de decisión prejudicial planteada por el Tribunalul Mureş.#Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículos 19, 29 y 135, apartado 1, letra l) — Transmisión de una universalidad total o parcial de bienes — Exención del arrendamiento de bienes inmuebles — Contrato de arrendamiento de un bien inmueble destinado a una explotación comercial y de los bienes muebles necesarios para dicha explotación — Prestaciones relacionadas con el bien inmueble que dieron lugar a la deducción del IVA — Regularización.#Asunto C-17/18.

  judgment · 19 December 2018 · Judgment of the Court (Tenth Chamber) of 19 December 2018.#Criminal proceedings against Virgil Mailat and Others.#Request for a preliminary ruling from the Tribunalul Mureş.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 19 and 29 and Article 135(1)(l) — Transfer of a totality of assets or part thereof — Exemption for lettings of immovable property — Rental contract concerning an immovable property used for commercial purposes and the movable property necessary for that use — Supply of services relating to that immovable property which gave rise to the deduction of VAT — Adjustment.#Case C-17/18.

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• Domstolens dom (tionde avdelningen) av den 19 december 2018.#Brottmål mot Virgil Mailat m.fl.#Begäran om förhandsavgörande från Tribunalul Mureş.#Begäran om förhandsavgörande – Beskattning – Mervärdesskatt – Direktiv 2006/112/EG – Artiklarna 19, 29 och 135.1 l – Överföring av samtliga tillgångar eller någon del därav – Undantag från skatteplikt för uthyrning av fast egendom – Hyresavtal avseende fast egendom som nyttjas i näringsverksamhet och avseende lös egendom som är nödvändig för att driva denna – Tillhandahållande av tjänster avseende fast egendom för vilket det har gjorts avdrag för mervärdesskatt – Justering.#Mål C-17/18.

  judgment · 19 December 2018 · Judgment of the Court (Tenth Chamber) of 19 December 2018.#Criminal proceedings against Virgil Mailat and Others.#Request for a preliminary ruling from the Tribunalul Mureş.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 19 and 29 and Article 135(1)(l) — Transfer of a totality of assets or part thereof — Exemption for lettings of immovable property — Rental contract concerning an immovable property used for commercial purposes and the movable property necessary for that use — Supply of services relating to that immovable property which gave rise to the deduction of VAT — Adjustment.#Case C-17/18.

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