Documents : Union européenne

Union supranationale de 27 États membres. Les actes officiels (règlements, directives, décisions) sont publiés par l'Office des publications de l'UE (Cellar/EUR-Lex). La jurisprudence de la Cour de justice de l'UE (CJUE) relève également d'un organe de l'UE.

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regulation (161340) cjeu_case (104315) decision (43225) directive (8067)
316 947 documents
32181

Judgment of the Court (Tenth Chamber) of 1 December 2022.#Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Principles of fiscal neutrality, effectiveness and proportionality – Evasion – Proof – Duty of diligence on the part of the taxable person – Taking into account of a breach of obligations arising from national provisions and from EU law relating to the safety of the food supply chain – Authority granted by the taxable person to a third party to carry out the taxable transactions – Charter of Fundamental Rights of the European Union – Article 47 – Right to a fair hearing.#Case C-512/21.

cjeu_case ·
32182

Judgment of the Court (Tenth Chamber) of 1 December 2022.#Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Principles of fiscal neutrality, effectiveness and proportionality – Evasion – Proof – Duty of diligence on the part of the taxable person – Taking into account of a breach of obligations arising from national provisions and from EU law relating to the safety of the food supply chain – Authority granted by the taxable person to a third party to carry out the taxable transactions – Charter of Fundamental Rights of the European Union – Article 47 – Right to a fair hearing.#Case C-512/21.

cjeu_case ·
32183

Judgment of the Court (Eighth Chamber) of 1 December 2022.#X sp. z o.o., sp. k. v Z.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Article 2(1) – Concept of ‘commercial transactions’ – Compensation for recovery costs incurred by the creditor due to late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Several late payments for supplies of goods or services under a single contract.#Case C-419/21.

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32184

Judgment of the Court (Eighth Chamber) of 1 December 2022.#X sp. z o.o., sp. k. v Z.#Request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Article 2(1) – Concept of ‘commercial transactions’ – Compensation for recovery costs incurred by the creditor due to late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Several late payments for supplies of goods or services under a single contract.#Case C-419/21.

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32185

Judgment of the Court (Seventh Chamber) of 1 December 2022.#DELID v Izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Reference for a preliminary ruling – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) funding – Regulation (EU) No 1305/2013 – Investment support – National legislation making the grant of the support conditional upon the person applying for support submitting a certificate of registration of a livestock facility in that person’s name and showing that, on the date of submission of the application, the output of that person’s agricultural holding is equivalent to at least EUR 8 000.#Case C-409/21.

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32186

Judgment of the Court (Seventh Chamber) of 1 December 2022.#DELID v Izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) funding – Regulation (EU) No 1305/2013 – Investment support – National legislation making the grant of the support conditional upon the person applying for support submitting a certificate of registration of a livestock facility in that person’s name and showing that, on the date of submission of the application, the output of that person’s agricultural holding is equivalent to at least EUR 8 000.#Case C-409/21.

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32187

Judgment of the Court (Eighth Chamber) of 1 December 2022.#DOMUS-SOFTWARE-AG v Marc Braschoß Immobilien GmbH.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Compensation for recovery costs incurred by the creditor due to late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Several late payments for periodic supplies of goods or services under a single contract.#Case C-370/21.

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32188

Judgment of the Court (Eighth Chamber) of 1 December 2022.#DOMUS-SOFTWARE-AG v Marc Braschoß Immobilien GmbH.#Request for a preliminary ruling from the Landgericht München I.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Compensation for recovery costs incurred by the creditor due to late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Several late payments for periodic supplies of goods or services under a single contract.#Case C-370/21.

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32189

Opinion of Advocate General Campos Sánchez-Bordona delivered on 1 December 2022.#E.D.L.#Request for a preliminary ruling from the Corte costituzionale.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Article 23(4) – Surrender procedures between Member States – Grounds for non-execution – Article 4(3) TEU – Duty of sincere cooperation – Postponement of the execution of the European arrest warrant – Article 4 of the Charter of Fundamental Rights of the European Union – Prohibition of inhuman or degrading treatment – Serious, chronic and potentially irreversible illness – Risk of serious harm to health affecting the person concerned by the European arrest warrant.#Case C-699/21.

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32190

Opinion of Advocate General Ćapeta delivered on 1 December 2022.#Funke Sp. z o.o. v Landespolizeidirektion Wien.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Approximation of laws – Directive 2001/95/EC – Article 12 and Annex II – Technical standards and regulations – European Union Rapid Information System (RAPEX) – Guidelines – Dangerous non-food products – Implementing Decision (EU) 2019/417 – Regulation (EC) No 765/2008 – Articles 20 and 22 – Notifications to the European Commission – Administrative decision – Prohibition on the sale of certain pyrotechnic articles and obligation to withdraw – Request from a distributor of the products concerned that the notification be supplemented – Authority competent to give a decision on the request – Article 47 of the Charter of Fundamental Rights of the European Union – Effective judicial protection.#Case C-626/21.

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32191

Opinion of Advocate General Kokott delivered on 1 December 2022.#MOMTRADE RUSE LTD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(g) – Exemption for the supply of services closely linked to welfare and social security work, by bodies recognised by the Member State concerned as being devoted to social wellbeing – Supply of services provided to a non-taxable person in a Member State other than that in which the supplier is established – Assessment of the nature of the services and the condition of being a body recognised as being devoted to social wellbeing – Determination of the relevant national law – Concept of ‘Member State concerned’.#Case C-620/21.

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32192

Case C-595/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Bayerisches Verwaltungsgericht Ansbach — Germany) — LSI — Germany GmbH v Freistaat Bayern (Reference for a preliminary ruling — Consumer protection — Provision of food information to consumers — Regulation (EU) No 1169/2011 — Article 17 and point 4 of Part A of Annex VI — ‘Name of the food’ — ‘Name of the product’ — Mandatory particulars in food labelling — Component or ingredient used for the partial or whole substitution of the component or ingredient which consumers expect to see normally used or present in a food)

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32193

Case C-564/21: Judgment of the Court (Tenth Chamber) of 1 December 2022 (request for a preliminary ruling from the Verwaltungsgericht Wiesbaden — Germany) — BU v Federal Republic of Germany (Reference for a preliminary ruling — Fundamental rights — Right to an effective remedy — Article 47 of the Charter of Fundamental Rights of the European Union — Asylum policy — Directive 2013/32/EU — Article 11(1), Article 23(1) and Article 46(1) and (3) — Access to information in the applicant’s file — Completeness of the file — Metadata — Communication of that file in the form of individual unstructured electronic files — Information in writing — Digitised copy of the decision with a handwritten signature — Keeping of the electronic file without archiving a paper file)

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32194

Case C-512/21: Judgment of the Court (Tenth Chamber) of 1 December 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right to deduct VAT — Principles of fiscal neutrality, effectiveness and proportionality — Fraud — Proof — Obligation of care of the taxable person — Taking into consideration of an infringement of the obligations arising from national provisions and EU law relating to the safety of the food chain — Authority given by the taxable person to a third party to enter into the taxed transactions — Charter of Fundamental Rights of the European Union — Article 47 — Right to a fair trial)

cjeu_case ·
32195

Case C-419/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie — Poland) — X sp. z o.o. sp.k. v Z (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Article 2(1) — Concept of ‘commercial transactions’ — Compensation for recovery costs incurred by the creditor due to late payment by the debtor — Article 6 — Fixed minimum sum of EUR 40 — Several late payments for supplies of goods or services under a single contract)

cjeu_case ·
32196

Case C-409/21: Judgment of the Court (Seventh Chamber) of 1 December 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — DELID EOOD v Izpalnitelen direktor na Darzhaven fond ‘Zemedelie’ (Reference for a preliminary ruling — Common agricultural policy (CAP) — European Agricultural Fund for Rural Development (EAFRD) funding — Regulation (EU) No 1305/2013 — Investment support — National legislation making the grant of the support conditional upon the person applying for support submitting a certificate of registration of a livestock facility in that person’s name and showing that, on the date of submission of the application, the output of that person’s agricultural holding is equivalent to at least EUR 8 000)

cjeu_case ·
32197

Case C-370/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Landgericht München I — Germany) — DOMUS-Software-AG v Marc Braschoß Immobilien GmbH (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Compensation for recovery costs incurred by the creditor due to late payment by the debtor — Article 6 — Fixed minimum sum of EUR 40 — Several late payments for periodic supplies of goods or services under a single contract)

cjeu_case ·
32200

Judgment of the Court (First Chamber) of 1 December 2022.#Finanzamt T v S.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’.#Case C-269/20.

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