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European Union
Jiří Sabou v Finanční ředitelství pro hlavní město Prahu (C-276/12)
Judgment
The jurisdiction of the Court of Justice
25

Jiří Sabou v Finanční ředitelství pro hlavní město Prahu (C-276/12)

Judgment of 22 Oct 2013law://eu/cjeu/2012/c-276-12/para_25@2026-11-10

25First, as regards the Charter, it must be pointed out that, as it came into force on 1 December 2009, it does not apply to the assistance procedure which led to the additional notice of assessment of 28 May 2009.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-276/12 · ECLI:EU:C:2013:678
Decided: 22 Oct 2013
Procedure: Preliminary reference · referred by the Nejvyšší správní soud (Czech Republic)
Applicant: Jiří Sabou
Defendant: Finanční ředitelství pro hlavní město Prahu
Rapporteur: C.G. Fernlund
Advocate General: J. Kokott
Bench: 15 judges
V. Skouris, K. Lenaerts, A. Tizzano, R. Silva de Lapuerta, M. Ilešič, M. Safjan, C.G. Fernlund, J. Malenovský, E. Levits, A. Ó Caoimh, J.-C. Bonichot, D. Šváby, M. Berger, A. Prechal, E. Jarašiūnas
Language: Czech
Official: CURIA · EUR-Lex 62012CJ0276

Topics

Charter of Fundamental Rights Free movement of capital

History · 1 version

22 Oct 2013Reading

Connections

Interprets 1: Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation
Cited by 10: État luxembourgeois v B and Others (C-245/19, C-246/19); Berlioz Investment Fund SA v Directeur de l'administration des contributions directes (C-682/15)4 provisions; Petya Milkova v Izpalnitelen direktor na Agentsiata za privatizatsia i sledprivatizatsionen kontrol (C-406/15); WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14); Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-189/18); European Commission v Icap Management Services Ltd and Icap New Zealand Ltd (C-39/18 P); QH v European Parliament (T-748/16); European Commission v United Parcel Service, Inc (C-265/17 P); Maria Concetta Cerafogli v European Central Bank (T-114/13 P)2 provisions; Kamino International Logistics BV and Datema Hellmann Worldwide Logistics BV v Staatssecretaris van Financiën (C-129/13, C-130/13)2 provisions
Cites 5: Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; Sopropé - Organizações de Calçado Lda v Fazenda Pública (C-349/07); Twoh International BV v Staatssecretaris van Financiën (C-184/05); Commission of the European Communities v Lisrestal - Organização Gestão de Restaurantes Colectivos Ldª, Gabinete Técnico de Informática Ldª (GTI), Lisnico - Serviço Marítimo Internacional Ldª, Rebocalis - Rebocagem e Assistência Marítima Ldª and Gaslimpo - Sociedade de Desgasificação de Navios SA (C-32/95 P); Elliniki Radiophonia Tiléorassi AE and Panellinia Omospondia Syllogon Prossopikou v Dimotiki Etairia Pliroforissis and Sotirios Kouvelas and Nicolaos Avdellas and others (C-260/89)