Court of Justice of the European Union · Judgment
C-279/22CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
- Decided
- 2023-10-05
- ECLI
- ECLI:EU:C:2023:734
- CELEX
- 62022CJ0279
- Finality
- Final, the decision cannot be appealed
Also searched as: Case C-279/22, C-279/22 2023, ECLI:EU:C:2023:734.
The court's own keywords
Reference for a preliminary ruling – Directive 2013/34/EU – Annual financial statements, consolidated financial statements and related reports of certain types of undertakings – Scope of application – Funds of a company used by an employee of that company – Determination of the taxable basis of that employee’s income including those funds.
Interprets
- CSRD: Directive (EU) 2022/246432022L2464
Core objects in the machine route
Summary: Final, the decision cannot be appealed
This page shows the judgment and its core data. Risk assessment, relations, changes, agent answers with reasoning and provenance are open without a key in the machine route.
- Finality status
- Precedent and holding
- Relations between precedents
- Agent object, risk graph and relation graph
- Change graph
- Provenance and verified text
Source: NovaCopilot
Node map: relations between precedents
How the judgment has been affected over time, read from the judgments' own text. Every step has paragraph and hash in the machine route.
Reading relations …
Source: NovaCopilot
Retrieved directly from EUR-Lex when you click. No permanent storage on our side. How it works
Machine addresses
- id
- eu:c-279-22
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Source-linked answers and explicit evidence gaps
- Obligations, controls, risks and consequences
- Stable objects and verifiable checksums
- Rule-based objects, optional source-linked reasoning
- Model card, source status and audit