Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Solar Electric Martinique v Ministre des Finances et des Comptes publics (C-303/16)
The jurisdiction of the Court
29

Solar Electric Martinique v Ministre des Finances et des Comptes publics (C-303/16)

Judgment of 19 Oct 2017law://eu/cjeu/2016/c-303-16/para_29@2026-11-10

29An EU interest in the uniform interpretation of the concepts of ‘works of construction’ and ‘single transaction that may be characterised as works of construction’, in order to forestall future differences in interpretation, is indeed conceivable.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-303/16 · ECLI:EU:C:2017:773
Decided: 19 Oct 2017
Procedure: Preliminary reference · referred by the Conseil d’État (Council of State, France)
Applicant: Solar Electric Martinique
Defendant: Ministre des Finances et des Comptes publics
Rapporteur: E. Levits
Advocate General: P. Mengozzi
Bench: 5 judges
J.L. da Cruz Vilaça, E. Levits, A. Borg Barthet, M. Berger, F. Biltgen
Language: French
Official: CURIA · EUR-Lex 62016CJ0303

Topics

Value added tax

History · 1 version

19 Oct 2017Reading

Connections

Cited by 2: JC v Kreissparkasse Saarlouis (C-66/19); C and A v Staatssecretaris van Veiligheid en Justitie (C-257/17)2 provisions
Cites 8: Treaty on the Functioning of the European Union (consolidated 2016); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Teresa Cicala v Regione Siciliana (C-482/10); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them; Ministerul Justiţiei și Libertăţilor Cetăţenești v Ştefan Agafiţei and Others (C-310/10); United States of America v Christine Nolan (C-583/10); Solar Electric Martinique v Ministre des Finances et des Comptes publics (C-303/16)