Documents of European Union

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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316,885 documents
14141

Judgment of the Court (Sixth Chamber) of 12 December 2024.#Weatherford Atlas Gip SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Tribunalul Prahova.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Purchase of administrative services provided within the same group of companies – Refusal of the right of deduction.#Case C-527/23.

cjeu_case ·
14142

Judgment of the Court (Sixth Chamber) of 12 December 2024.#Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV.#Request for a preliminary ruling from the hof van beroep te Gent.#Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Tax on company profits – National legislation establishing a fairness tax – National decision annulling that legislation – Maintenance of effects – Tax not payable by a non-resident company with a permanent establishment in the Member State – Tax payable by a subsidiary of a non-resident company – Choice of legal form – Comparability of situations.#Case C-436/23.

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14143

Judgment of the Court (Fourth Chamber) of 12 December 2024.#CN v Nemzeti Földügyi Központ.#Request for a preliminary ruling from the Győri Törvényszék.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Article 17 of the Charter of Fundamental Rights of the European Union – Right to property – Right of usufruct over agricultural land – National legislation extinguishing, without compensation, the rights of usufruct – Judgment establishing a failure to fulfil obligations – Reinstatement in the land register of a previously deleted right of usufruct, without examination of the lawfulness of the original registration – Finality of the original registration.#Case C-419/23.

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14144

Judgment of the Court (Sixth Chamber) of 12 December 2024.#Golden Omega S.A. v Inspecteur van de Belastingdienst/Douane, kantoor Rotterdam Rijnmond.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2658/87 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Heading 1516 – Fats and oils and their fractions – Fish oil in the form of ethyl esters – Esterification of fatty acids with ethanol – Implementing Regulation (EU) 2019/1661 – Validity.#Case C-388/23.

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14145

Judgment of the Court (Sixth Chamber) of 12 December 2024.#Golden Omega S.A. v Inspecteur van de Belastingdienst/Douane, kantoor Rotterdam Rijnmond.#Request for a preliminary ruling from the rechtbank Noord-Holland.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2658/87 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Heading 1516 – Fats and oils and their fractions – Fish oil in the form of ethyl esters – Esterification of fatty acids with ethanol – Implementing Regulation (EU) 2019/1661 – Validity.#Case C-388/23.

cjeu_case ·
14146

Judgment of the Court (Ninth Chamber) of 12 December 2024.#Dranken Van Eetvelde NV v Belgische Staat.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability for tax debts owed by a third party – Conditions and scope of liability – Fight against VAT fraud – Joint and several liability for the payment of VAT which does not allow an assessment to be made on the basis of the contribution of each taxable person in the tax evasion – Principle of proportionality – Article 50 of the Charter of Fundamental Rights of the European Union – Principle non bis in idem – Criteria for application – Facts relating to different tax years against which administrative or criminal proceedings are brought – Continuing offence with unity of purpose – Facts not identical.#Case C-331/23.

cjeu_case ·
14147

Judgment of the Court (Ninth Chamber) of 12 December 2024.#Dranken Van Eetvelde NV v Belgische Staat.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability for tax debts owed by a third party – Conditions and scope of liability – Fight against VAT fraud – Joint and several liability for the payment of VAT which does not allow an assessment to be made on the basis of the contribution of each taxable person in the tax evasion – Principle of proportionality – Article 50 of the Charter of Fundamental Rights of the European Union – Principle non bis in idem – Criteria for application – Facts relating to different tax years against which administrative or criminal proceedings are brought – Continuing offence with unity of purpose – Facts not identical.#Case C-331/23.

cjeu_case ·
14148

Judgment of the Court (Ninth Chamber) of 12 December 2024.#NB v Kutxabank SA.#Request for a preliminary ruling from the Juzgado de Primera Instancia No 8 de Donostia – San Sebastián.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan agreement – Term providing for a variable interest rate – Reference index based on the annual percentage rates of charge (APRC) of mortgage loans granted by savings banks – Official index established by a published administrative act – Information contained in the preamble to that act – Check relating to the requirement of transparency – Assessment of the unfair nature of the term – Principle of effectiveness.#Case C-300/23.

cjeu_case ·
14149

Judgment of the Court (Fourth Chamber) of 12 December 2024.#Rada Nadzorcza Getin Noble Bank S.A. and Others v Bankowy Fundusz Gwarancyjny.#Reference for a preliminary ruling – Recovery and resolution of credit institutions – Directive 2014/59/EU – Decision to take a crisis management measure in respect of a credit institution – Article 85(3) – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy of all persons affected by that decision – Compliance with a reasonable time limit – Requirement of an expeditious judicial review – Provision of national law requiring that all the actions be joined – Article 3(3) – Combining of functions by the resolution authority – Guarantee of operational independence.#Case C-118/23.

cjeu_case ·
14150

Judgment of the Court (Fourth Chamber) of 12 December 2024.#Rada Nadzorcza Getin Noble Bank S.A. and Others v Bankowy Fundusz Gwarancyjny.#Reference for a preliminary ruling – Recovery and resolution of credit institutions – Directive 2014/59/EU – Decision to take a crisis management measure in respect of a credit institution – Article 85(3) – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy of all persons affected by that decision – Compliance with a reasonable time limit – Requirement of an expeditious judicial review – Provision of national law requiring that all the actions be joined – Article 3(3) – Combining of functions by the resolution authority – Guarantee of operational independence.#Case C-118/23.

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14151

Opinion of Advocate General Medina delivered on 12 December 2024.#Staatssecretaris van Justitie en Veiligheid v X.#Request for a preliminary ruling from the Raad van State (Netherlands).#Reference for a preliminary ruling – Asylum policy – Directive 2013/32/EU – Article 4(1) and point (b) of the third subparagraph of Article 31(3) – Procedures for granting international protection – Extension by the determining authority of the six-month examination period – Large number of applications for international protection lodged simultaneously – Concept – Consideration of other circumstances.#Case C-662/23.

cjeu_case ·
14154

Opinion of Advocate General Medina delivered on 12 December 2024.#OF and Others v M.K.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) and Article 7(1) – Mortgage loan agreement indexed to a foreign currency – Legal action brought by the consumer seeking a declaration that the agreement is null and void – Application for the grant of protective measures suspending performance of the agreement – Directive 2014/59/EU – Recovery and resolution of credit institutions – Bank under resolution – Article 1(2) – Member States’ power to adopt rules that are stricter than or additional to those in that directive – National rule requiring applications for protective measures directed against institutions under ongoing resolution to be dismissed.#Case C-324/23.

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14156

Case C-781/23, Malmö Motorrenovering: Judgment of the Court (Eighth Chamber) of 12 December 2024 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Malmö Motorrenovering AB v Allmänna ombudet hos Tullverket (Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Article 250 – Temporary admission procedure – Article 251 – Period during which goods imported under that procedure may remain – Period insufficient for achieving the objective of authorised use – Customs debt incurred through non-compliance with that period – Conditions for extending that period – Importation of a racing car)

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14158

Case C-725/23, Tusnia: Judgment of the Court (Ninth Chamber) of 12 December 2024 (request for a preliminary ruling from the Sąd Rejonowy Katowice – Wschód w Katowicach – Poland) – M. sp. z o.o. I. S.K.A. v R.W. (Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Transactions between undertakings – Commercial lease agreement – Point 8 of Article 2 – Concept of amount due – Re-invoicing of rental charges and costs associated with the rent)

cjeu_case ·
14159

Case C-527/23, Weatherford Atlas Gip: Judgment of the Court (Sixth Chamber) of 12 December 2024 (request for a preliminary ruling from the Tribunalul Prahova – Romania) – Weatherford Atlas Gip SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor, Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Purchase of administrative services provided within the same group of companies – Refusal of the right of deduction)

cjeu_case ·
14160

Case C-436/23, Volvo Group Belgium: Judgment of the Court (Sixth Chamber) of 12 December 2024 (request for a preliminary ruling from the hof van beroep te Gent – Belgium) – Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV (Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Tax on company profits – National legislation establishing a fairness tax – National decision annulling that legislation – Maintenance of effects – Tax not payable by a non-resident company with a permanent establishment in the Member State – Tax payable by a subsidiary of a non-resident company – Choice of legal form – Comparability of situations)

cjeu_case ·