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European Union
WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14)
Judgment
Consideration of the questions referred
Questions 16 and 17
57

WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14)

Judgment of 17 Dec 2015law://eu/cjeu/2014/c-419-14/para_57@2026-11-11

57However, having regard to the duty, set out in recital 7 in the preamble to that regulation, to cooperate to help ensure that VAT is correctly assessed, such a request may prove expedient, or even necessary.

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

Key facts

Court: Court of Justice · Third Chamber
Case: C-419/14 · ECLI:EU:C:2015:832
Decided: 17 Dec 2015
Procedure: Preliminary reference · referred by the Fővárosi Közigazgatási és Munkaügyi bíróság (Administrative and Labour Court, Budapest, Hungary)
Applicant: WebMindLicenses Kft.
Defendant: Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság
Rapporteur: E. Jarašiūnas
Advocate General: M. Wathelet
Bench: 5 judges
M. Ilešič, K. Lenaerts, C. Toader, E. Jarašiūnas, C.G. Fernlund
Language: Hungarian
Official: CURIA · EUR-Lex 62014CJ0419

Topics

Charter of Fundamental Rights Freedom of establishment Freedom to provide services Fundamental rights Value added tax

History · 1 version

17 Dec 2015Reading

Connections

Interprets 5: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Charter of Fundamental Rights of the European Union (consolidated 2016)3 provisions; Treaty on European Union (consolidated 2016); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
Cited by 14: État luxembourgeois v B and Others (C-245/19, C-246/19); Vivendi SE v European Commission (T-1097/23); Lagardère SA v European Commission (T-1119/23); RTL Nederland BV and RTL Nieuws BV v Minister van Infrastructuur en Waterstaat (C-451/22); Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22); Meta Platforms Ireland Ltd, formerly Facebook Ireland Ltd v European Commission (T-451/20); Meta Platforms Ireland Ltd, formerly Facebook Ireland Ltd v European Commission (T-452/20); Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-512/21); UAB 'HA.EN.' v Valstybinė mokesčių inspekcija (C-227/21); DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-596/20)11 provisions; SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (C-582/20)2 provisions; Ferimet SL v Administración General del Estado (C-281/20); FN and Others v Übernahmekommission (C-546/18); SK Telecom Co. Ltd. v Finanzamt Graz-Stadt (C-593/19)
Cites 17: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Charter of Fundamental Rights of the European Union (consolidated 2016)7 provisions; Treaty on European Union (consolidated 2016); Volker und Markus Schecke GbR and Hartmut Eifert v Land Hessen (C-92/09, C-93/09); YS v Minister voor Immigratie, Integratie en Asiel and Minister voor Immigratie, Integratie en Asiel v M and S (C-141/12, C-372/12); Peter Gauweiler and Others v Deutscher Bundestag (C-62/14); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Åklagaren v Hans Åkerberg Fransson (C-617/10); Ufficio IVA di Piacenza v Belvedere Costruzioni Srl (C-500/10); Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast); Criminal proceedings against R (C-285/09); Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02); Her Majesty’s Commissioners of Revenue and Customs v Paul Newey (C-653/11); Sophie Mukarubega v Préfet de police and Préfet de la Seine-Saint-Denis (C-166/13); Ministero dell’Economia e delle Finanze v Part Service Srl (C-425/06); Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue (C-196/04); Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (C-605/12)