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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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regulation (161354) cjeu_case (104315) decision (43245) directive (8067)
316,981 documents
45623

Arrêt de la Cour (deuxième chambre) du 12 mai 2021.#CS et Finanzamt Österreich, Dienststelle Graz-Stadt contre Finanzamt Österreich, Dienststelle Judenburg Liezen et technoRent International GmbH.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 90 – Réduction de la base d’imposition – Article 183 – Remboursement de l’excédent de TVA – Intérêts de retard – Absence de réglementation nationale – Principe de neutralité fiscale – Applicabilité directe des dispositions du droit de l’Union – Principe d’interprétation conforme.#Affaire C-844/19.

cjeu_case ·
45624

Judgment of the Court (Second Chamber) of 12 May 2021.#CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest – No national rule – Principle of fiscal neutrality – Direct effect of provisions of EU law – Principle that national law must be interpreted in conformity with EU law.#Case C-844/19.

cjeu_case ·
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Judgment of the Court (First Chamber) of 12 May 2021.#Vereniging van Effectenbezitters v BP plc.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Jurisdiction in tort, delict or quasi-delict – Place where the harmful event occurred – Damage consisting in purely financial loss.#Case C-709/19.

cjeu_case ·
45627

Judgment of the Court (Grand Chamber) of 12 May 2021.#WS v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Convention implementing the Schengen Agreement – Article 54 – Charter of Fundamental Rights of the European Union – Article 50 – Ne bis in idem principle – Article 21 TFEU – Freedom of movement of persons – Interpol red notice – Directive (EU) 2016/680 – Lawfulness of the processing of personal data contained in such a notice.#Case C-505/19.

cjeu_case ·
45628

Judgment of the Court (Grand Chamber) of 12 May 2021.#WS v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Wiesbaden.#Reference for a preliminary ruling – Convention implementing the Schengen Agreement – Article 54 – Charter of Fundamental Rights of the European Union – Article 50 – Ne bis in idem principle – Article 21 TFEU – Freedom of movement of persons – Interpol red notice – Directive (EU) 2016/680 – Lawfulness of the processing of personal data contained in such a notice.#Case C-505/19.

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45629

Case C-844/19: Judgment of the Court (Second Chamber) of 12 May 2021 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — CS, Finanzamt Österreich, Dienststelle Graz-Stadt, formerly Finanzamt Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen, formerly Finanzamt Judenburg Liezen, technoRent International GmbH (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 90 — Reduction of the taxable amount — Article 183 — Refund of excess VAT — Default interest — No national rule — Principle of fiscal neutrality — Direct effect of provisions of EU law — Principle that national law must be interpreted in conformity with EU law)

cjeu_case ·
45630

Case C-709/19: Judgment of the Court (First Chamber) of 12 May 2021 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Vereniging van Effectenbezitters v BP plc (Reference for a preliminary ruling — Jurisdiction and the enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Article 7(2) — Jurisdiction in tort, delict or quasi-delict — Place where the harmful event occurred — Damage consisting in purely financial loss)

cjeu_case ·
45631

Case C-505/19: Judgment of the Court (Grand Chamber) of 12 May 2021 (request for a preliminary ruling from the Verwaltungsgericht Wiesbaden — Germany) — WS v Bundesrepublik Deutschland (Reference for a preliminary ruling — Convention implementing the Schengen Agreement — Article 54 — Charter of Fundamental Rights of the European Union — Article 50 — Ne bis in idem principle — Article 21 TFEU — Freedom of movement of persons — Interpol red notice — Directive (EU) 2016/680 — Lawfulness of the processing of personal data contained in such a notice)

cjeu_case ·
45632

Judgment of the General Court (Second Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg and Others v European Commission.#State aid – Aid implemented by Luxembourg in favour of Engie – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax rulings – State resources – Advantage – Combined effect of two tax measures – Participation exemption regime – Taxation of profit distributions – Abuse of law – Selectivity – Reference Framework – Finding of a derogation – Comparability of situations – Parent-subsidy arrangement – Group of companies – Recovery – Indirect harmonisation – Procedural rights – Obligation to state reasons.#Cases T-516/18 and T-525/18.

cjeu_case ·
45633

Judgment of the General Court (Second Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg and Others v European Commission.#State aid – Aid implemented by Luxembourg in favour of Engie – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax rulings – State resources – Advantage – Combined effect of two tax measures – Participation exemption regime – Taxation of profit distributions – Abuse of law – Selectivity – Reference Framework – Finding of a derogation – Comparability of situations – Parent-subsidy arrangement – Group of companies – Recovery – Indirect harmonisation – Procedural rights – Obligation to state reasons.#Cases T-516/18 and T-525/18.

cjeu_case ·
45637

Cases T-516/18 and T-525/18: Judgment of the General Court of 12 May 2021 — Luxembourg and Others v Commission (State aid — Aid implemented by Luxembourg in favour of ENGIE — Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery — Tax rulings — State resources — Advantage — Combined effect of two tax measures — Participation exemption regime — Taxation of profit distributions — Abuse of law — Selectivity — Reference framework — Finding of a derogation — Comparability of situations — Parent-subsidiary arrangement — Group of companies — Recovery — Indirect harmonisation — Procedural rights — Obligation to state reasons)

cjeu_case ·
45638

Judgment of the General Court (Seventh Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg , Amazon EU Sàrl and Amazon.com, Inc. v European Commission.#State aid – Aid implemented by Luxembourg in favour of Amazon – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Transfer pricing – Selective tax advantage – Transfer pricing arrangement – Functional analysis.#Case T-816/17 and T-318/18.

cjeu_case ·
45639

Judgment of the General Court (Seventh Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg , Amazon EU Sàrl and Amazon.com, Inc. v European Commission.#State aid – Aid implemented by Luxembourg in favour of Amazon – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Transfer pricing – Selective tax advantage – Transfer pricing arrangement – Functional analysis.#Case T-816/17 and T-318/18.

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45640

Judgment of the General Court (Fourth Chamber) of 12 May 2021.#Ruben Alba Aguilera and Others v European External Action Service.#Civil service – Officials – Members of the temporary staff – Members of the contract staff – Remuneration – EEAS staff posted to a third country – Article 10 of Annex X to the Staff Regulations – Annual assessment of the allowance for living conditions – Decision reducing the allowance for living conditions in Ethiopia from 30% to 25% – Regional coherence – Manifest errors of assessment.#Case T-119/17 RENV.

cjeu_case ·