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regulation (161340) cjeu_case (104315) decision (43225) directive (8067)
316 947 документов
42701

Judgment of the Court (Fourth Chamber) of 16 September 2021.#Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Article 2(1)(c) – Supply of services for consideration – Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers – Article 168 – Right of deduction – Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT.#Case C-21/20.

cjeu_case ·
42702

Opinion of Advocate General Richard de la Tour delivered on 16 September 2021.#XY v Finanzamt V.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Free movement of capital – Articles 63 and 65 TFEU – National legislation on inheritance tax – Immovable property situated on national territory – Limited tax liability – Different treatment of residents and non-residents – Right to an allowance on the taxable value – Proportionate reduction in the case of limited tax liability – Liabilities arising from reserved portions – No deduction in the case of limited tax liability.#Case C-394/20.

cjeu_case ·
42703

Opinion of Advocate General Kokott delivered on 16 September 2021.#M. A v Autorité des marchés financiers.#Request for a preliminary ruling from the Cour d'appel de Paris.#Reference for a preliminary ruling – Single Market for financial services – Market abuse – Directives 2003/6/EC and 2003/124/EC – ‘Inside information’ – Concept – Information ‘of a precise nature’ – Information relating to the forthcoming publication of a press article reporting a market rumour about an issuer of financial instruments – Unlawfulness of the disclosure of inside information – Exceptions – Regulation (EU) No 596/2014 – Article 10 – Disclosure of inside information in the normal exercise of a profession – Article 21 – Disclosure of inside information for the purpose of journalism – Freedom of the press and freedom of expression – Disclosure by a journalist, to a usual source, of information relating to the forthcoming publication of a press article.#Case C-302/20.

cjeu_case ·
42704

Opinion of Advocate General Campos Sánchez-Bordona delivered on 16 September 2021.#Bund Naturschutz in Bayern eV v Landkreis Rosenheim.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Environment – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Article 2(a) – Concept of ‘plans and programmes’ – Article 3(2)(a) – Measures prepared for certain sectors and setting a framework for future development consent of projects listed in Annexes I and II to Directive 2011/92/EU – Article 3(4) – Measures setting a framework for future development consent of projects – Landscape conservation regulation adopted by a local authority.#Case C-300/20.

cjeu_case ·
42705

Opinion of Advocate General Hogan delivered on 16 September 2021.#Gtflix Tv v DR.#Request for a preliminary ruling from the Cour de cassation (France).#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Special jurisdiction in matters relating to tort, delict or quasi-delict – Publication on the internet of allegedly disparaging comments concerning a person – Place where the harmful event occurred – Courts of each Member State in which content placed online is or has been accessible.#Case C-251/20.

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42706

Opinion of Advocate General Tanchev delivered on 16 September 2021.#ˮGrossmaniaˮ Mezőgazdasági Termelő és Szolgáltató Kft v Vas Megyei Kormányhivatal.#Request for a preliminary ruling from the Győri Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Principles of EU law – Primacy – Direct effect – Sincere cooperation – Article 4(3) TEU – Article 63 TFEU – Obligations on a Member State as a result of a preliminary ruling – Interpretation of a provision of EU law given by the Court in a preliminary ruling – Obligation to give full effect to EU law – Obligation for a national court to disapply national legislation which is contrary to EU law as interpreted by the Court – Administrative decision which became final in the absence of a challenge before the courts – Principles of equivalence and effectiveness – Liability of the Member State.#Case C-177/20.

cjeu_case ·
42707

Case C-341/20: Judgment of the Court (Eighth Chamber) of 16 September 2021 — European Commission v Italian Republic (Failure of a Member State to fulfil obligations — Article 258 TFEU — Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(c) — Exemption of energy products used as fuel for the purposes of navigation within EU waters — Exemption granted only to private pleasure craft which are the subject of a charter agreement)

cjeu_case ·
42708

Case C-21/20: Judgment of the Court (Fourth Chamber) of 16 September 2021 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — Balgarska natsionalna televizia v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Scope — Article 2(1)(c) — Supply of services for consideration — Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers — Article 168 — Right of deduction — Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT)

cjeu_case ·
42711

Arrêt de la Cour (quatrième chambre) du 16 septembre 2021.#The Software Incubator Ltd contre Computer Associates (UK) Ltd.#Renvoi préjudiciel – Agents commerciaux indépendants – Directive 86/653/CE – Article 1er, paragraphe 2 – Notion d’“agent commercial” – Fourniture d’un logiciel informatique aux clients par voie électronique – Concession d’une licence perpétuelle d’utilisation – Notions de “vente” et de “marchandises”.#Affaire C-410/19.

cjeu_case ·
42712

Judgment of the Court (Fourth Chamber) of 16 September 2021.#The Software Incubator Ltd v Computer Associates (UK) Ltd.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling – Self-employed commercial agents – Directive 86/653/EC – Article 1(2) – Definition of ‘commercial agent’ – Supply of computer software to customers by electronic means – Grant of a perpetual licence for use – Concepts of ‘sale’ and ‘goods’.#Case C-410/19.

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42713

Arrêt de la Cour (quatrième chambre) du 16 septembre 2021.#Commission européenne contre Royaume de Belgique et Magnetrol International.#Pourvoi – Aides d’État – Régime d’aides mis à exécution par le Royaume de Belgique – Exonération des bénéfices excédentaires – Décision fiscale anticipée (tax ruling) – Pratique administrative constante – Règlement (UE) 2015/1589 – Article 1er, sous d) – Notion de “régime d’aides” – Notion de “disposition” – Notion de “mesures d’application supplémentaires” – Définition des bénéficiaires “de manière générale et abstraite” – Pourvoi incident – Recevabilité – Autonomie fiscale des États membres.#Affaire C-337/19 P.

cjeu_case ·
42714

Judgment of the Court (Fourth Chamber) of 16 September 2021.#European Commission v Kingdom of Belgium and Magnetrol International.#Appeal – State aid – Aid scheme implemented by the Kingdom of Belgium – Excess profit exemption – Tax ruling – Consistent administrative practice – Regulation (EU) 2015/1589 – Article 1(d) – Concept of ‘aid scheme’ – Concept of ‘act’ – Concept of ‘further implementing measures’ – ‘General and abstract’ definition of beneficiaries – Cross-appeal – Admissibility – Fiscal autonomy of the Member States.#Case C-337/19 P.

cjeu_case ·
42716

Case C-410/19: Judgment of the Court (Fourth Chamber) of 16 September 2021 (request for a preliminary ruling from the Supreme Court of the United Kingdom — United Kingdom) — The Software Incubator Ltd v Computer Associates (UK) Ltd (Reference for a preliminary ruling — Self-employed commercial agents — Directive 86/653/EEC — Article 1(2) — Definition of ‘commercial agent’ — Supply of computer software to customers by electronic means — Grant of a perpetual licence for use — Concepts of ‘sale’ and ‘goods’)

cjeu_case ·
42717

Case C-337/19 P: Judgment of the Court (Fourth Chamber) of 16 September 2021 — European Commission v Kingdom of Belgium, Magnetrol International, Ireland (Appeal — State aid — Aid scheme implemented by the Kingdom of Belgium — Excess profit exemption — Tax ruling — Consistent administrative practice — Regulation (EU) 2015/1589 — Article 1(d) — Concept of ‘aid scheme’ — Concept of ‘act’ — Concept of ‘further implementing measures’ — ‘General and abstract’ definition of beneficiaries — Cross-appeal — Admissibility — Fiscal autonomy of the Member States)

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