Documents : Union européenne

316836 documents
452

Ordonnance du Tribunal (cinquième chambre) du 10 juillet 2026.#Rotex Europe Ltd contre Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Renvoi préjudiciel – Article 226 du règlement de procédure – Réponse pouvant être clairement déduite de la jurisprudence – Fiscalité – Système commun de TVA – Droit à déduction – Article 167, article 168, sous a), et article 178 de la directive 2006/112/CE – Obligations jugées nécessaires pour assurer l’exacte perception de la TVA et éviter la fraude – Article 273 de la directive 2006/112 – Biens acquis par un assujetti avant son enregistrement à la TVA – Réglementation nationale subordonnant la déduction de la TVA à la présence physique des biens à la date d’enregistrement – Proportionnalité – Principe de neutralité fiscale.#Affaire T-84/26.

cjeu_case ·
453

Order of the Court (Seventh Chamber) of 10 July 2026.#Balneari Rimini v Comune di Rimini.#Reference for a preliminary ruling – Article 53(2) and Article 94(a) and (c) of the Rules of Procedure of the Court of Justice – Requirement to provide reasons justifying the need for an answer from the Court – Manifest inadmissibility in part – Article 99 of the Rules of Procedure – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Directive 2006/123/EC – Article 12(1) and (2) – Directive 2014/23/EU – Scope – Concessions of State-owned coastal land used for tourism and recreational purposes – Action for damages – Legislation providing for the automatic extension of those concessions – Scarcity of natural resources – Authority competent to assess such scarcity.#Case C-574/25.

cjeu_case ·
455

Council Decision (EU) 2026/1953 of 10 July 2026 on the conclusion, on behalf of the Union, of the Agreement in the form of an Exchange of Letters between the European Union and the Islamic Republic of Pakistan pursuant to Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions on all the tariff-rate quotas included in the EU Schedule CLXXV as a consequence of the United Kingdom’s withdrawal from the European Union

decision ·