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Supranational union of 27 member states. Official acts (regulations, directives, decisions) are published via the Publications Office of the EU (Cellar/EUR-Lex). Case law of the Court of Justice of the EU (CJEU) is also an EU body.

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42881

Arrêt de la Cour (septième chambre) du 9 septembre 2021.#Phantasialand contre Finanzamt Brühl.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 98 – Faculté pour les États membres d’appliquer un taux réduit de TVA à certaines livraisons de biens et prestations de services – Annexe III, point 7 – Droit d’admission aux parcs d’attraction et aux foires – Principe de neutralité fiscale – Prestations réalisées par des forains sédentaires et par des forains itinérants – Comparabilité – Contexte – Point de vue du consommateur moyen – Expertise judiciaire.#Affaire C-406/20.

cjeu_case ·
42882

Judgment of the Court (Seventh Chamber) of 9 September 2021.#Phantasialand v Finanzamt Brühl.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 7 – Admission to amusement parks and fairs – Principle of fiscal neutrality – Services provided through activities carried on as static or mobile fairground entertainers – Similarity – Context – Point of view of the average consumer – Expert opinion.#Case C-406/20.

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42883

Arrêt de la Cour (dixième chambre) du 9 septembre 2021.#GE Auto Service Leasing GMBH contre Tribunal Económico Administrativo Central.#Renvoi préjudiciel – Harmonisation des législations des États membres relatives aux taxes sur le chiffre d’affaires – Huitième directive 79/1072/CEE – Articles 3, 6 et 7 – Modalités de remboursement de la taxe sur la valeur ajoutée (TVA) – Assujettis non établis à l’intérieur du pays – Refus du remboursement de la TVA acquittée – Documents justifiant du droit au remboursement – Absence de présentation des documents justificatifs dans les délais impartis.#Affaire C-294/20.

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42884

Judgment of the Court (Tenth Chamber) of 9 September 2021.#GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Harmonisation of the laws of the Member States relating to turnover taxes – Eighth Directive 79/1072/EEC – Articles 3, 6 and 7 – Arrangements for the refund of value added tax (VAT) – Taxable persons not established in the territory of the country – Refusal to refund VAT paid – Documents supporting entitlement to a refund – Failure to submit supporting documents within the time limits given.#Case C-294/20.

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42885

Arrêt de la Cour (première chambre) du 9 septembre 2021.#Procédure engagée par UM.#Renvoi préjudiciel – Coopération judiciaire en matière civile – Successions – Règlement (UE) no 650/2012 – Article 3, paragraphe 1, sous b) – Notion de “pacte successoral” – Champ d’application – Contrat translatif de propriété à cause de mort – Article 83, paragraphe 2 – Choix de la loi applicable – Dispositions transitoires.#Affaire C-277/20.

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42886

Judgment of the Court (First Chamber) of 9 September 2021.#Proceedings brought by UM.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Succession – Regulation (EU) No 650/2012 – Article 3(1)(b) – Concept of ‘agreement as to succession’ – Scope – Contract transferring ownership mortis causa – Article 83(2) – Choice of applicable law – Transitional provisions.#Case C-277/20.

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42887

Arrêt de la Cour (sixième chambre) du 9 septembre 2021.#« Toplofikatsia Sofia » EAD e.a.#Renvoi préjudiciel – Article 20, paragraphe 2, sous a), TFUE – Article 47, paragraphe 2, de la charte des droits fondamentaux de l’Union européenne – Règlement (CE) no 1206/2001 – Coopération entre les juridictions des États membres dans le domaine de l’obtention des preuves en matière civile ou commerciale – Article 1er, paragraphe 1, sous a) – Règlement (UE) no 1215/2012 – Compétence judiciaire, reconnaissance et exécution des décisions en matière civile et commerciale – Article 5, paragraphe 1 – Créances impayées – Décisions de justice – Injonctions de payer – Signification – Débiteur résidant à une adresse inconnue dans un État membre autre que celui de la juridiction saisie.#Affaires jointes C-208/20 et C-256/20.

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42888

Judgment of the Court (Sixth Chamber) of 9 September 2021.#« Toplofikatsia Sofia » EAD and Others.#Requests for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Article 20(2)(a) TFEU – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Regulation (EC) No 1206/2001 – Cooperation between the courts of the Member States in the taking of evidence in civil and commercial matters – Article 1(1)(a) – Regulation (EU) No 1215/2012 – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Article 5(1) – Outstanding debts – Legal decisions – Orders for payment – Service – Debtor residing at an unknown address in a Member State other than that of the court seised.#Joined Cases C-208/20 and C-256/20.

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42889

Arrêt de la Cour (cinquième chambre) du 9 septembre 2021.#AS « LatRailNet » VAS et « Latvijas dzelzceļš » contre Valsts dzelzceļa administrācija.#Renvoi préjudiciel – Transports ferroviaires – Directive 2012/34/UE – Articles 32 et 56 – Tarification de l’infrastructure ferroviaire – Indépendance du gestionnaire de l’infrastructure – Fonctions de l’organisme de contrôle – Notion de “compétitivité optimale des segments du marché ferroviaire” – Droit exclusif sur un segment ferroviaire – Opérateur de service public.#Affaire C-144/20.

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42890

Judgment of the Court (Fifth Chamber) of 9 September 2021.#AS „LatRailNet” and „Latvijas dzelzceļš” VAS v Valsts dzelzceļa administrācija.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Rail transport – Directive 2012/34/EU – Articles 32 and 56 – Railway infrastructure charging – Independence of the infrastructure manager – Functions of the regulatory body – Concept of ‘optimal competitiveness of rail market segments’ – Exclusive right on a rail segment – Public service operator.#Case C-144/20.

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42891

Arrêt de la Cour (cinquième chambre) du 9 septembre 2021.#XY contre Hauptzollamt B.#Renvoi préjudiciel – Fiscalité – Taxation des produits énergétiques et de l’électricité – Directive 2003/96/CE – Article 17, paragraphe 1, sous a) – Réductions fiscales sur la consommation de produits énergétiques et d’électricité en faveur des entreprises grandes consommatrices d’énergie – Réduction facultative – Modalités de restitution de taxes perçues en violation de dispositions du droit national adoptées sur le fondement d’une faculté accordée aux États membres dans cette directive – Versement d’intérêts – Principe de l’égalité de traitement.#Affaire C-100/20.

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42892

Judgment of the Court (Fifth Chamber) of 9 September 2021.#XY v Hauptzollamt B.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Taxation of energy products and electricity – Directive 2003/96/EC – Article 17(1)(a) – Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses – Optional reduction – Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive – Payment of interest – Principle of equal treatment.#Case C-100/20 REC.

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42893

Arrêt de la Cour (sixième chambre) du 9 septembre 2021.#UK e.a. contre Volkswagen Bank GmbH e.a.#Renvoi préjudiciel – Protection des consommateurs – Directive 2008/48/CE – Crédit aux consommateurs – Article 10, paragraphe 2 – Mentions devant obligatoirement figurer dans le contrat – Obligation de mentionner le type de crédit, la durée du contrat de crédit, le taux d’intérêt de retard et le mécanisme d’adaptation du taux d’intérêt de retard applicable au moment de la conclusion du contrat de crédit – Modification du taux d’intérêt de retard en fonction du changement du taux d’intérêt de base déterminé par la banque centrale d’un État membre – Indemnité due en cas de remboursement anticipé du prêt – Obligation de préciser le mode de calcul de la modification du taux d’intérêt de retard et de l’indemnité – Non obligation de mentionner les possibilités de résiliation du contrat de crédit prévues par la réglementation nationale, mais non prévues par la directive 2008/48 – Article 14, paragraphe 1 – Droit de rétractation exercé par le consommateur fondé sur un défaut de mention obligatoire au titre de l’article 10, paragraphe 2 – Exercice hors délai – Interdiction, pour le prêteur, d’opposer une exception de forclusion ou d’abus de droit.#Affaires jointes C-33/20, C-155/20 et C-187/20.

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42894

Judgment of the Court (Sixth Chamber) of 9 September 2021.#UK and Others v Volkswagen Bank GmbH and Others.#Requests for a preliminary ruling from the Landgericht Ravensburg.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Consumer credit – Article 10(2) – Information which must be included in the agreement – Obligation to specify the type of credit, the duration of the credit agreement, the rate of late-payment interest and the arrangements for adjusting the rate of late-payment interest applicable at the time of conclusion of the credit agreement – Change in the rate of late-payment interest in step with a change in the base rate set by the central bank of a Member State – Compensation payable in the event of early repayment – Obligation to specify the method used to calculate the change in the rate of late-payment interest and the compensation payable – No obligation to state the options for terminating the credit agreement provided for in national legislation but not provided for in Directive 2008/48 – Article 14(1) – Right of withdrawal exercised by the consumer for failure to include mandatory information under Article 10(2) – Exercised out of time – Creditor precluded from relying on a time bar or abuse of rights.#Joined Cases C-33/20, C-155/20 and C-187/20.

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42895

Arrêt de la Cour (troisième chambre) du 9 septembre 2021.#XY.#Renvoi préjudiciel – Contrôles aux frontières, asile et immigration – Politique d’asile – Procédures communes pour l’octroi et le retrait de la protection internationale – Directive 2013/32/UE – Article 40 – Demande ultérieure – Éléments ou faits nouveaux – Notion – Circonstances déjà existantes avant la clôture définitive d’une procédure ayant pour objet une demande de protection internationale antérieure – Principe de l’autorité de la chose jugée – Faute du demandeur.#Affaire C-18/20.

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42896

Judgment of the Court (Third Chamber) of 9 September 2021.#XY.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Border controls, asylum and immigration – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 40 – Subsequent application – New elements or findings – Concept – Circumstances which already existed before a procedure relating to a previous application for international protection was definitively concluded – Principle of res judicata – Fault on the part of the applicant.#Case C-18/20.

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42897

Opinion of Advocate General Rantos delivered on 9 September 2021.#Skarb Państwa Rzeczypospolitej Polskiej reprezentowany przez Generalnego Dyrektora Dróg Krajowych i Autostrad v TOTO SpA - Costruzioni Generali and Vianini Lavori SpA.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 1(1) – Civil and commercial matters – Article 35 – Provisional, including protective, measures – Action based on a contract for the construction of a public expressway, concluded between a public authority and two private law companies – Application for interim relief relating to penalties and guarantees arising from that contract – Decision on interim relief already given by a court having jurisdiction as to the substance.#Case C-581/20.

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42898

Opinion of Advocate General Hogan delivered on 9 September 2021.#Randstad Italia SpA v Umana SpA and Others.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Obligation of Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by Union law – Public procurement – Directive 89/665/EEC – Article 1(1) and (3) – Article 47 of the Charter of Fundamental Rights of the European Union – Judgment of a Member State’s highest administrative court declaring inadmissible, in breach of the case-law of the Court of Justice, an action brought by a tenderer excluded from a public procurement procedure – No remedy against that judgment before the highest court in that Member State’s judicial order – Principles of effectiveness and equivalence.#Case C-497/20.

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42899

Opinion of Advocate General Saugmandsgaard Øe delivered on 9 September 2021.#Advania Sverige AB and Kammarkollegiet v Dustin Sverige AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Directive 2014/24/EU – Article 72 – Modification of contracts during their term – Transfer of a framework agreement – New contractor assuming on the insolvency of the initial contractor the rights and obligations attributed to the latter under a framework agreement – Whether need for a new procurement procedure.#Case C-461/20.

cjeu_case ·
42900

Opinion of Advocate General Kokott delivered on 9 September 2021.#SIA 'Zinātnes parks' v Finanšu ministrija.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Structural Funds – European Regional Development Fund (ERDF) – Regulation (EU) No 1303/2013 – Co-financing programme – State aid – Regulation (EU) No 651/2014 – Scope – Limits – Concepts of ‘subscribed share capital’ and ‘undertaking in difficulty’ – Exclusion of undertakings in difficulty from ERDF support – Conditions for the taking effect of an increase of the subscribed share capital – Date of submission of evidence of that increase – Principles of non-discrimination and transparency.#Case C-347/20.

cjeu_case ·