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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Judgment of the Court (Eighth Chamber) of 20 May 2021.#AAS „BTA Baltic Insurance Company” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Regulation (EEC) No 2 913/92 – Community Customs Code – Article 195 – Article 232(1)(a) – Article 221(3) – Common Customs Tariff – Recovery of the amount of the customs debt – Communication of the amount of duty to the debtor – Limitation period – Action taken against the guarantor to enforce the guarantee – Enforcement for the purposes of payment – Reasonable period.#Case C-230/20.

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Judgment of the Court (Eighth Chamber) of 20 May 2021.#AAS „BTA Baltic Insurance Company” v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Regulation (EEC) No 2 913/92 – Community Customs Code – Article 195 – Article 232(1)(a) – Article 221(3) – Common Customs Tariff – Recovery of the amount of the customs debt – Communication of the amount of duty to the debtor – Limitation period – Action taken against the guarantor to enforce the guarantee – Enforcement for the purposes of payment – Reasonable period.#Case C-230/20.

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Judgment of the Court (Third Chamber) of 20 May 2021.#Renesola UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Reference for a preliminary ruling – Customs union – Assessment of validity – Implementing Regulation (EU) No 1357/2013 – Determination of the country of origin of solar modules assembled in a third country from solar cells manufactured in another third country – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Origin of goods whose production involved more than one third country – Concept of ‘last substantial processing or working’.#Case C-209/20.

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Judgment of the Court (Third Chamber) of 20 May 2021.#Renesola UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling – Customs union – Assessment of validity – Implementing Regulation (EU) No 1357/2013 – Determination of the country of origin of solar modules assembled in a third country from solar cells manufactured in another third country – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Origin of goods whose production involved more than one third country – Concept of ‘last substantial processing or working’.#Case C-209/20.

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Judgment of the Court (Fourth Chamber) of 20 May 2021.#L.R. v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Grounds of inadmissibility – Article 2(q) – Concept of ‘subsequent application’ – Article 33(2)(d) – Rejection by a Member State of an application for international protection as inadmissible due to the rejection of a previous application made by the person concerned in a third State with which the European Union has concluded an agreement on the criteria and mechanisms for establishing the State responsible for examining an application for asylum lodged in one of the States parties to that agreement – Final decision taken by the Kingdom of Norway.#Case C-8/20.

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Judgment of the Court (Fourth Chamber) of 20 May 2021.#L.R. v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Schleswig-Holsteinisches Verwaltungsgericht.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Grounds of inadmissibility – Article 2(q) – Concept of ‘subsequent application’ – Article 33(2)(d) – Rejection by a Member State of an application for international protection as inadmissible due to the rejection of a previous application made by the person concerned in a third State with which the European Union has concluded an agreement on the criteria and mechanisms for establishing the State responsible for examining an application for asylum lodged in one of the States parties to that agreement – Final decision taken by the Kingdom of Norway.#Case C-8/20.

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Judgment of the Court (Fourth Chamber) of 20 May 2021.#Sotsiaalministeerium v Riigi Tugiteenuste Keskus.#Reference for a preliminary ruling – Public supply contracts – Directive 2004/18/EC – Articles 2 and 46 – Project financed by the Fund for European Aid to the Most Disadvantaged – Criteria for the selection of tenderers – Regulation (EC) No 852/2004 – Article 6 – Requirement of a registration certificate or approval issued by the national food safety authority of the State in which the contract is to be performed.#Case C-6/20.

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Judgment of the Court (Fourth Chamber) of 20 May 2021.#Sotsiaalministeerium v Riigi Tugiteenuste Keskus.#Request for a preliminary ruling from the Tallinna Ringkonnakohus.#Reference for a preliminary ruling – Public supply contracts – Directive 2004/18/EC – Articles 2 and 46 – Project financed by the Fund for European Aid to the Most Disadvantaged – Criteria for the selection of tenderers – Regulation (EC) No 852/2004 – Article 6 – Requirement of a registration certificate or approval issued by the national food safety authority of the State in which the contract is to be performed.#Case C-6/20.

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Arrêt de la Cour (première chambre) du 20 mai 2021.#« ALTI » OOD contre Direktor na Direktsia « Obzhalvane i danachno-osiguritelna praktika » Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 205 – Personnes redevables de la TVA envers le Trésor public – Responsabilité solidaire du destinataire d’une livraison imposable ayant exercé son droit à déduction de TVA en sachant que le redevable de cette taxe n’acquitterait pas cette dernière – Obligation d’un tel destinataire de payer la TVA non acquittée par ce redevable ainsi que les intérêts moratoires dus en raison du défaut de paiement de ladite taxe par ce dernier.#Affaire C-4/20.

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Judgment of the Court (First Chamber) of 20 May 2021.#„ALTI“ OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Persons liable for payment of VAT to the public exchequer – Joint and several liability of the recipient of a taxable supply which has exercised its right to deduct VAT knowing that the person liable for payment of that tax would not pay it – Obligation of such a recipient to pay the VAT not paid by the person liable for payment and the default interest due on account of that person’s failure to pay the VAT.#Case C-4/20.

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Opinion of Advocate General Rantos delivered on 20 May 2021.#Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-299/20.

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Opinion of Advocate General Szpunar delivered on 20 May 2021.#Pharma Expressz Szolgáltató és Kereskedelmi Kft v Országos Gyógyszerészeti és Élelmezés-egészségügyi Intézet.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Free movement of goods – Medicinal products for human use – Directive 2001/83/EC – Article 5(1), Article 6(1) and Articles 70 to 73 – Medicinal products authorised in one Member State – Classification as medicinal products not subject to medical prescription – Sale in pharmacies of another Member State where the medicinal product does not have a marketing authorisation – National legislation requiring notification to be given to the competent authority and a declaration from that authority concerning the use of that medicinal product – Article 34 TFEU – Quantitative restriction.#Case C-178/20.

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Opinion of Advocate General Richard de la Tour delivered on 20 May 2021.#Request for a preliminary ruling from the Zalaegerszegi Járásbíróság.#Reference for a preliminary ruling – Area of freedom, security and justice – Framework Decision 2005/214/JHA – Execution of financial penalties – Principle of mutual recognition – Article 5(1) – Offences giving rise to recognition and enforcement of decisions imposing penalties without verification of the double criminality of the act – Article 5(3) – Offences for which the Member State may make the recognition and enforcement of decisions imposing penalties subject to the double criminality of the act – Verification by the executing Member State of the legal classification assigned to the offence by the issuing Member State in the certificate accompanying the decision imposing the penalty.#Case C-136/20.

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Opinion of Advocate General Tanchev delivered on 20 May 2021.#E v Finanzamt N and Z vFinanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases C-45/20 and C-46/20.

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Opinion of Advocate General Rantos delivered on 20 May 2021.#Biofa AG v Sikma D. Vertriebs GmbH und Co. KG.#Request for a preliminary ruling from the Oberlandesgericht Köln.#Reference for a preliminary ruling – Regulation (UE) No 528/2012 – Article 3(1)(a) and (c) – Definitions of ‘biocidal product’ and ‘active substance’ – Conditions – Mode of action other than mere physical or mechanical action – Article 9(1)(a) – Approval of an active substance – Scope of approval.#Case C-29/20.

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Opinion of Advocate General Campos Sánchez-Bordona delivered on 20 May 2021.#Proceedings brought by NK.#Request for a preliminary ruling from the Višje sodišče v Ljubljani.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Insolvency proceedings – Regulation (EC) No 1346/2000 – Articles 4 and 28 – Article 32(2) – Time limit for the lodging of claims in insolvency proceedings – Lodging, in secondary insolvency proceedings ongoing in a Member State, of claims by the liquidator in the main proceedings pending in another Member State – Compulsory time limit laid down by the law of the State in which secondary insolvency proceedings have been opened.#Case C-25/20.

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Case C-88/20: Order of the Court (Seventh Chamber) of 20 May 2021 (request for a preliminary ruling from the Tribunal correctionnel de Bordeaux — France) — Criminal proceedings against ENR Grenelle Habitat SARL, EP, FQ (Reference for a preliminary ruling — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Fundamental rights — Ne bis in idem principle — Joint imposition of administrative and criminal penalties for identical facts — Cold calling — Misleading commercial practice — Insufficient justification for a reference for a preliminary ruling — Manifest inadmissibility)

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