{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-527-23","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-527-23)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-13","fingerprint":"ewai:eu:a03983","proof":"sha256:68a60ae928050bfe37f770991fa5a2e6ffb0bd3c278874bea05fbfeec6fe481a","jurisdiction":"eu","lang":"en","publisher":"NovaCopilot by ExploreWorld Legal","terms":"https://legal.exploreworldai.com/om"},"brand_source":"Source: NovaCopilot","item":{"schema_version":"1.0.0","id":"eu:c-527-23","jurisdiction":"eu","lang":"en","brand_source":"Source: NovaCopilot","brand":{"product":"NovaCopilot","platform":"ExploreWorldAI","infrastructure":"ExploreWorld Legal","infrastructure_url":"legal.exploreworldai.com","legal_entity":"Valkiv Ventures AB","permanent_url":"https://legal.exploreworldai.com/novacopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","license":"https://legal.exploreworldai.com/licensvillkor"},"sections":[{"title":"62023CJ0527","paragraphs":[]},{"title":"JUDGMENT OF THE COURT (Sixth Chamber)","paragraphs":[]},{"title":"12 December 2024 (\n *1\n )","paragraphs":["para_4","para_5","para_6"]},{"title":"Weatherford Atlas Gip SA","paragraphs":["para_8","para_9","para_10","para_11","para_12","para_13","para_14","para_15","para_16","para_17","para_18","para_19","para_20","para_21","para_22","para_23","para_24"]},{"title":"Judgment","paragraphs":[]},{"title":"1","paragraphs":["para_27"]},{"title":"2","paragraphs":["para_29"]},{"title":"Legal context","paragraphs":[]},{"title":"3","paragraphs":["para_32"]},{"title":"4","paragraphs":["para_34"]},{"title":"5","paragraphs":[]},{"title":"Under Article 11 of that directive:","paragraphs":["para_37","para_38"]},{"title":"6","paragraphs":[]},{"title":"Article 168 of that directive provides:","paragraphs":["para_41"]},{"title":"(a)","paragraphs":["para_43"]},{"title":"(b)","paragraphs":["para_45"]},{"title":"(c)","paragraphs":["para_47"]},{"title":"(d)","paragraphs":["para_49"]},{"title":"(e)","paragraphs":["para_51"]},{"title":"The dispute in the main proceedings and the questions referred for a preliminary ruling","paragraphs":[]},{"title":"7","paragraphs":["para_54"]},{"title":"8","paragraphs":["para_56"]},{"title":"9","paragraphs":["para_58"]},{"title":"10","paragraphs":["para_60"]},{"title":"11","paragraphs":["para_62"]},{"title":"12","paragraphs":["para_64"]},{"title":"13","paragraphs":["para_66"]},{"title":"14","paragraphs":["para_68","para_69","para_70"]},{"title":"(2)","paragraphs":["para_72"]},{"title":"(3)","paragraphs":["para_74"]},{"title":"Consideration of the questions referred","paragraphs":[]},{"title":"The first and second questions","paragraphs":[]},{"title":"15","paragraphs":["para_78"]},{"title":"Admissibility","paragraphs":[]},{"title":"16","paragraphs":["para_81"]},{"title":"17","paragraphs":["para_83"]},{"title":"18","paragraphs":["para_85"]},{"title":"19","paragraphs":["para_87"]},{"title":"20","paragraphs":["para_89"]},{"title":"Substance","paragraphs":[]},{"title":"21","paragraphs":["para_92"]},{"title":"22","paragraphs":["para_94"]},{"title":"23","paragraphs":["para_96"]},{"title":"24","paragraphs":["para_98"]},{"title":"25","paragraphs":["para_100"]},{"title":"26","paragraphs":["para_102"]},{"title":"27","paragraphs":["para_104"]},{"title":"28","paragraphs":["para_106"]},{"title":"29","paragraphs":["para_108"]},{"title":"30","paragraphs":["para_110"]},{"title":"31","paragraphs":["para_112"]},{"title":"32","paragraphs":["para_114"]},{"title":"33","paragraphs":["para_116"]},{"title":"34","paragraphs":["para_118"]},{"title":"35","paragraphs":["para_120"]},{"title":"36","paragraphs":["para_122"]},{"title":"37","paragraphs":["para_124"]},{"title":"38","paragraphs":["para_126"]},{"title":"The third question","paragraphs":[]},{"title":"39","paragraphs":["para_129"]},{"title":"40","paragraphs":["para_131"]},{"title":"41","paragraphs":["para_133"]},{"title":"Costs","paragraphs":[]},{"title":"42","paragraphs":["para_136"]},{"title":"On those grounds, the Court (Sixth Chamber) hereby rules:","paragraphs":["para_138","para_139","para_140"]}],"paragraphs":[{"text":"62023CJ0527","paragraph_id":"para_1"},{"text":"JUDGMENT OF THE COURT (Sixth Chamber)","paragraph_id":"para_2"},{"text":"12 December 2024 (\n *1\n )","paragraph_id":"para_3"},{"text":"(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Purchase of administrative services provided within the same group of companies – Refusal of the right of deduction)","paragraph_id":"para_4"},{"text":"In Case C‑527/23,","paragraph_id":"para_5"},{"text":"REQUEST for a preliminary ruling under Article 267 TFEU from the Tribunalul Prahova (Regional Court, Prahova, Romania), made by decision of 30 December 2022, received at the Court on 16 August 2023, in the proceedings","paragraph_id":"para_6"},{"text":"Weatherford Atlas Gip SA","paragraph_id":"para_7"},{"text":"v","paragraph_id":"para_8"},{"text":"Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor,","paragraph_id":"para_9"},{"text":"Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili,","paragraph_id":"para_10"},{"text":"THE COURT (Sixth Chamber),","paragraph_id":"para_11"},{"text":"composed of T. von Danwitz (Rapporteur), Vice-President of the Court, acting as President of the Sixth Chamber, A. Kumin and I. Ziemele, Judges,","paragraph_id":"para_12"},{"text":"Advocate General: J. Richard de la Tour,","paragraph_id":"para_13"},{"text":"Registrar: A. Calot Escobar,","paragraph_id":"para_14"},{"text":"having regard to the written procedure,","paragraph_id":"para_15"},{"text":"after considering the observations submitted on behalf of:","paragraph_id":"para_16"},{"text":"–","paragraph_id":"para_17"},{"text":"Weatherford Atlas Gip SA, by D.-D. Dascălu and A.M. Iordache, avocaţi,","paragraph_id":"para_18"},{"text":"–","paragraph_id":"para_19"},{"text":"the Romanian Government, by R. Antonie, M. Chicu and E. Gane, acting as Agents,","paragraph_id":"para_20"},{"text":"–","paragraph_id":"para_21"},{"text":"the European Commission, by M. Herold and E.A. Stamate, acting as Agents,","paragraph_id":"para_22"},{"text":"having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,","paragraph_id":"para_23"},{"text":"gives the following","paragraph_id":"para_24"},{"text":"Judgment","paragraph_id":"para_25"},{"text":"1","paragraph_id":"para_26"},{"text":"This request for a preliminary ruling concerns the interpretation of Articles 2 and 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( OJ 2006 L 347, p. 1 ; ‘the VAT Directive’).","paragraph_id":"para_27"},{"text":"2","paragraph_id":"para_28"},{"text":"The request has been made in proceedings between Weatherford Atlas Gip SA, on the one hand, and the Agenția Națională de Administrare Fiscală – Direcția Generală de Soluționare a Contestațiilor (National Agency for Tax Administration – Directorate-General for the settlement of complaints, Romania) a …","paragraph_id":"para_29"},{"text":"Legal context","paragraph_id":"para_30"},{"text":"3","paragraph_id":"para_31"},{"text":"Pursuant to Article 2(1)(c) of the VAT Directive, the supply of services for consideration within the territory of a Member State by a taxable person acting as such is to be subject to VAT.","paragraph_id":"para_32"},{"text":"4","paragraph_id":"para_33"},{"text":"In accordance with Article 9(1) of that directive, ‘taxable person’ means any person who, independently, carries out in any place any economic activity, whatever the purpose or result of that activity.","paragraph_id":"para_34"},{"text":"5","paragraph_id":"para_35"},{"text":"Under Article 11 of that directive:","paragraph_id":"para_36"},{"text":"‘After consulting the advisory committee on value added tax (hereafter, the “VAT Committee”), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.","paragraph_id":"para_37"},{"text":"A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.’","paragraph_id":"para_38"},{"text":"6","paragraph_id":"para_39"},{"text":"Article 168 of that directive provides:","paragraph_id":"para_40"},{"text":"‘In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries out these transactions, to deduct the following from the VAT which he is liable to pay:","paragraph_id":"para_41"},{"text":"(a)","paragraph_id":"para_42"},{"text":"the VAT due or paid in that Member State in respect of supplies to him of goods or services, carried out or to be carried out by another taxable person;","paragraph_id":"para_43"},{"text":"(b)","paragraph_id":"para_44"},{"text":"the VAT due in respect of transactions treated as supplies of goods or services pursuant to Article 18(a) and Article 27;","paragraph_id":"para_45"},{"text":"(c)","paragraph_id":"para_46"},{"text":"the VAT due in respect of intra-Community acquisitions of goods pursuant to Article 2(1)(b)(i);","paragraph_id":"para_47"},{"text":"(d)","paragraph_id":"para_48"},{"text":"the VAT due on transactions treated as intra-Community acquisitions in accordance with Articles 21 and 22;","paragraph_id":"para_49"},{"text":"(e)","paragraph_id":"para_50"},{"text":"the VAT due or paid in respect of the importation of goods into that Member State.’","paragraph_id":"para_51"},{"text":"The dispute in the main proceedings and the questions referred for a preliminary ruling","paragraph_id":"para_52"},{"text":"7","paragraph_id":"para_53"},{"text":"Weatherford Atlas Gip is part of the Weatherford group of companies, which specialises in oil services.","paragraph_id":"para_54"},{"text":"8","paragraph_id":"para_55"},{"text":"On 6 June 2016, Weatherford Atlas Gip took over, through a merger by acquisition, Foserco SA, a Romanian company, including its rights and obligations. The business activity of Foserco consisted in supplying ancillary services for the extraction of oil and natural gas.","paragraph_id":"para_56"},{"text":"9","paragraph_id":"para_57"},{"text":"In 2015 and in 2016 Foserco had provided drilling services in Romania to two customers, OMV Petrom and Petrofarc. In order to provide those services, Foserco had purchased general administrative services from companies in the Weatherford group, such as, inter alia, IT services, human resources, mark …","paragraph_id":"para_58"},{"text":"10","paragraph_id":"para_59"},{"text":"Following that merger, the tax authority ordered, by decision of 20 November 2019, a new corporation tax and VAT inspection of Weatherford Atlas Gip for the period from 1 January 2014 to 30 June 2015. That inspection therefore also covered Foserco’s obligations that were taken over by Weatherford Atlas Gip.","paragraph_id":"para_60"},{"text":"11","paragraph_id":"para_61"},{"text":"Following that inspection, the tax authority issued a tax assessment notice and a tax inspection report by which it refused the right to deduct the input VAT paid by Foserco in respect of the administrative services purchased, in the amount of 1774419 Romanian lei (RON) (approximately EUR 356540), o …","paragraph_id":"para_62"},{"text":"12","paragraph_id":"para_63"},{"text":"Weatherford Atlas Gip lodged a complaint against that tax assessment notice and the tax inspection report. Since that complaint was rejected by the tax authority by decision of 22 April 2020, Weatherford Atlas Gip brought an action for annulment before the Tribunalul Prahova (Regional Court, Prahova …","paragraph_id":"para_64"},{"text":"13","paragraph_id":"para_65"},{"text":"In that regard, the referring court notes that that tax authority does not deny that the administrative services at issue were actually supplied and does not allege any tax evasion, but that that tax authority refuses to recognise the right of deduction, on the ground that there is no evidence of th …","paragraph_id":"para_66"},{"text":"14","paragraph_id":"para_67"},{"text":"In those circumstances the Tribunalul Prahova (Regional Court, Prahova) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:","paragraph_id":"para_68"},{"text":"‘(1)","paragraph_id":"para_69"},{"text":"Must Article 168 of [the VAT Directive], read in the light of the principle of fiscal neutrality, be interpreted as precluding, in circumstances such as those in the main proceedings, the tax authority from refusing a taxable person the right to deduct the [VAT] paid in respect of administrative ser …","paragraph_id":"para_70"},{"text":"(2)","paragraph_id":"para_71"},{"text":"For the purposes of interpreting the provisions of Articles 2 and 168 of [the VAT Directive], in circumstances such as those in the main proceedings, may the services of management and administration (namely assistance and consultancy in various fields, financial and legal advice) provided between i …","paragraph_id":"para_72"},{"text":"(3)","paragraph_id":"para_73"},{"text":"For the purposes of interpreting Article 2 of [the VAT Directive], where it is established that intra-group services are not supplied to a member of the group, may a company which is part of the group but is deemed not to have benefited from such services be regarded as a taxable person acting as such?’","paragraph_id":"para_74"},{"text":"Consideration of the questions referred","paragraph_id":"para_75"},{"text":"The first and second questions","paragraph_id":"para_76"},{"text":"15","paragraph_id":"para_77"},{"text":"By those questions, which it is appropriate to examine together, the referring court asks, in essence, whether Article 168 of the VAT Directive must be interpreted as precluding national legislation or a national practice under which the tax authority refuses the right to deduct input VAT, paid by a …","paragraph_id":"para_78"},{"text":"Admissibility","paragraph_id":"para_79"},{"text":"16","paragraph_id":"para_80"},{"text":"The Romanian government submits that those questions are inadmissible on the ground that the first is based on an unsubstantiated factual premiss and is, in that regard, hypothetical, and that the second is, for its part, based on a statement of fact which does not make it possible to understand the reason which led the referring court to make a reference to the Court for a preliminary ruling.","paragraph_id":"para_81"},{"text":"17","paragraph_id":"para_82"},{"text":"In accordance with settled case-law, questions on the interpretation of EU law referred by a national court in the factual and legislative context which that court is responsible for defining and the accuracy of which is not a matter for the Court to determine, enjoy a presumption of relevance. The …","paragraph_id":"para_83"},{"text":"18","paragraph_id":"para_84"},{"text":"In the present case, as regards the first question, it is not for the Court to establish whether the premiss on which that question is based is factually accurate and, in any event, that question does not appear to be manifestly hypothetical, having regard to the subject matter of the dispute in the main proceedings, as described by the referring court. The admissibility of that question cannot therefore be called into question.","paragraph_id":"para_85"},{"text":"19","paragraph_id":"para_86"},{"text":"As regards the second question, it must be stated that the account of the legislative and factual context of the dispute in the main proceedings makes it possible to understand the reason which led the referring court to refer questions to the Court for a preliminary ruling, and that that account contains the factual and legal material necessary to give a useful answer to that question. In those circumstances, the admissibility of that question cannot be disputed either.","paragraph_id":"para_87"},{"text":"20","paragraph_id":"para_88"},{"text":"Consequently, the first and second questions are admissible.","paragraph_id":"para_89"},{"text":"Substance","paragraph_id":"para_90"},{"text":"21","paragraph_id":"para_91"},{"text":"According to settled case-law, the right of taxable persons to deduct the VAT due or already paid on goods purchased and services received as inputs from the VAT which they are liable to pay is a fundamental principle of the common system of VAT. The right of deduction provided for in Article 167 et …","paragraph_id":"para_92"},{"text":"22","paragraph_id":"para_93"},{"text":"Thus, the common system of VAT ensures complete neutrality of taxation of all economic activities, whatever the purpose or results of those activities, provided that they are themselves subject in principle to VAT. In so far as the taxable person, acting as such at the time when it acquires goods or …","paragraph_id":"para_94"},{"text":"23","paragraph_id":"para_95"},{"text":"The exercise of the right of deduction presupposes the existence of an input transaction which is itself subject to VAT. In that regard, it must be recalled that a supply of services is carried out for consideration, within the meaning of the VAT Directive, and is therefore subject to that tax, only …","paragraph_id":"para_96"},{"text":"24","paragraph_id":"para_97"},{"text":"In the present case, it is therefore for the referring court to ascertain, in the first place, that the purchases of administrative services at issue in the main proceedings are transactions subject to VAT, within the meaning of the case-law cited in the preceding paragraph of the present judgment. To that end, the referring court will have to ascertain whether there is a direct link between those services and the consideration paid by Foserco.","paragraph_id":"para_98"},{"text":"25","paragraph_id":"para_99"},{"text":"In addition, it is apparent from Article 168 of the VAT Directive that, in order for the right to deduct input VAT paid to be available, first, the person concerned must be a ‘taxable person’ within the meaning of that directive and, secondly, the goods or services relied on as the basis for claimin …","paragraph_id":"para_100"},{"text":"26","paragraph_id":"para_101"},{"text":"In the present case, it is therefore for the referring court to ascertain, in the second place, that Foserco and the companies which provided the administrative services at issue in the main proceedings are taxable persons, within the meaning of the VAT Directive, and whether those services were used by Foserco for the purposes of its own taxed output transactions.","paragraph_id":"para_102"},{"text":"27","paragraph_id":"para_103"},{"text":"In that regard, it should be stated that the group of companies at issue in the main proceedings appears to be made up of separate taxable persons, and that it does not appear to constitute a single taxable person, namely a VAT group, under Article 11 of the VAT Directive. It is apparent from the re …","paragraph_id":"para_104"},{"text":"28","paragraph_id":"para_105"},{"text":"In that context, the Court has held that the existence of a direct and immediate link between a particular input transaction and a particular output transaction or transactions giving rise to the right to deduct is, in principle, necessary. The right to deduct VAT charged on the acquisition of input …","paragraph_id":"para_106"},{"text":"29","paragraph_id":"para_107"},{"text":"However, a taxable person also has a right to deduct even where there is no direct and immediate link between a particular input transaction and an output transaction or transactions giving rise to the right to deduct where the costs of the goods and services in question are part of its general cost …","paragraph_id":"para_108"},{"text":"30","paragraph_id":"para_109"},{"text":"The Court has further specified that the existence of such a link between transactions must be assessed in the light of the objective content of those transactions. More specifically, it is for the tax authorities and the national courts to take into consideration all the circumstances surrounding t …","paragraph_id":"para_110"},{"text":"31","paragraph_id":"para_111"},{"text":"In that context, it is clear from the case-law that no right of deduction can arise from the part of the expenditure incurred by the taxable person that is linked not to transactions carried out by the taxable person itself, but to transactions carried out by a third party (see, to that effect, judg …","paragraph_id":"para_112"},{"text":"32","paragraph_id":"para_113"},{"text":"In the present case, if it turned out that part of the services in respect of which the expenditure at issue in the main proceedings was incurred had been used not for the purposes of the taxable person’s own transactions but for the purposes of transactions by third parties, the existence of a dire …","paragraph_id":"para_114"},{"text":"33","paragraph_id":"para_115"},{"text":"In order to establish the scope of the taxable person’s right to deduct, it is for the referring court to determine, in particular in the light of the contracts for the provision of services and the economic and commercial reality, the extent to which the services concerned were actually supplied in …","paragraph_id":"para_116"},{"text":"34","paragraph_id":"para_117"},{"text":"The fact that the administrative services at issue in the main proceedings are provided simultaneously to several recipients appears to be irrelevant in that regard. By contrast, it is for the referring court to satisfy itself that the proportion of the costs relating to those services, borne by the taxable person, actually corresponds to the services which it received for the purposes of its own taxed output transactions.","paragraph_id":"para_118"},{"text":"35","paragraph_id":"para_119"},{"text":"The question whether the purchase of the administrative services at issue in the main proceedings was necessary or appropriate also seems irrelevant, since the VAT Directive does not make the exercise of the right of deduction subject to a criterion of the economic profitability of the input transac …","paragraph_id":"para_120"},{"text":"36","paragraph_id":"para_121"},{"text":"As regards, lastly, the burden of proof, it is settled case-law that it is for the taxable person seeking deduction of VAT to establish that it meets the conditions for eligibility. The tax authorities may thus require the taxable person to produce the evidence they consider necessary for determinin …","paragraph_id":"para_122"},{"text":"37","paragraph_id":"para_123"},{"text":"As regards the assessment of that evidence, it must be done by the national court in accordance with the rules of evidence under national law, carrying out an overall assessment of all the facts and circumstances of the case (see, to that effect, judgments of 25 May 2023, Dyrektor Izby Administracji …","paragraph_id":"para_124"},{"text":"38","paragraph_id":"para_125"},{"text":"Consequently, Article 168 of the VAT Directive must be interpreted as precluding national legislation or a national practice under which the tax authority refuses the right to deduct input VAT paid by a taxable person when acquiring services from other taxable persons belonging to the same group of …","paragraph_id":"para_126"},{"text":"The third question","paragraph_id":"para_127"},{"text":"39","paragraph_id":"para_128"},{"text":"By that question, the referring court asks whether, for the purpose of interpreting Article 2 of the VAT Directive, where it is established that intra-group services are not supplied to a member of the group, a company which is part of that group but is deemed not to have benefited from such services, may be regarded as a taxable person acting as such.","paragraph_id":"para_129"},{"text":"40","paragraph_id":"para_130"},{"text":"As the European Commission has pointed out, that question appears to be irrelevant for the purpose of resolving the dispute in the main proceedings. It does not appear to be in any way disputed, in the context of that dispute, that Foserco was a taxable person within the meaning of the VAT Directive …","paragraph_id":"para_131"},{"text":"41","paragraph_id":"para_132"},{"text":"Consequently, in the light of the settled case-law recalled in paragraph 17 above, the third question is inadmissible.","paragraph_id":"para_133"},{"text":"Costs","paragraph_id":"para_134"},{"text":"42","paragraph_id":"para_135"},{"text":"Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the referring court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.","paragraph_id":"para_136"},{"text":"On those grounds, the Court (Sixth Chamber) hereby rules:","paragraph_id":"para_137"},{"text":"Article 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation or a national practice under which the tax authority refuses the right to deduct input value added tax paid by a taxable person when acquiri …","paragraph_id":"para_138"},{"text":"[Signatures]","paragraph_id":"para_139"},{"text":"(\n *1\n ) Language of the case: Romanian.","paragraph_id":"para_140"}],"word_count":4438,"cites":["C-435/05","C-211/22","C-341/22","C-90/20","C-537/22","C-812/19","C-696/22","C-475/23","C-405/19","C-98/21","C-154/20","C-519/21","C-114/22"],"cited_by":[],"sha256":"ec13465d7eeb54df81f98b5ce8eb95ae815fd6ed72191993a34e6e15a256dd76","source_url":"https://publications.europa.eu/resource/celex/62023CJ0527.ENG.xhtml.ECR_62023CJ0527_EN_01.html","fetched_at":"2026-09-30T00:21:34.597+00:00","canonical":"https://legal.exploreworldai.com/ai/judgments/eu/c-527-23","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-527-23","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-527-23","changes":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/changes","agent":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-527-23"},"hash":"sha256:68a60ae928050bfe37f770991fa5a2e6ffb0bd3c278874bea05fbfeec6fe481a","version":"legal-2026-10-13","expires":"2026-10-14T00:00:00.000Z","dependency":{"index_version":"legal-2026-10-13+legal-2026-10-13+2026-10-13T12:55:18","content_hash":"sha256:68a60ae928050bfe37f770991fa5a2e6ffb0bd3c278874bea05fbfeec6fe481a","revalidate_after":"2026-10-13T14:26:11.324Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-527-23","follow":[{"rel":"risk","href":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-527-23"},{"rel":"relations","href":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-527-23"},{"rel":"agent","href":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-527-23"},{"rel":"obligations","href":"https://legal.exploreworldai.com/api/public/v1/obligation-chain"},{"rel":"changes","href":"https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=eu"}],"disclaimer":"Source reference with official identifier. 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