20521Judgment of the Court (Seventh Chamber) of 8 December 2022.#P GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who are not entitled to make deductions – No risk of loss of tax revenue.#Case C-378/21.cjeu_case · 8 декабря 2022 г.
20522Judgment of the Court (Third Chamber) of 8 December 2022.#Criminal proceedings against HYA and Others.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings – Article 8(1) – Right of an accused person to be present at the trial – Second paragraph of Article 47 and Article 48(2) of the Charter of Fundamental Rights of the European Union – Right to a fair trial and rights of the defence – Examination of witnesses for the prosecution in the absence of the accused person and his or her lawyer at the pre-trial stage of the criminal proceedings – Impossibility of examining witnesses for the prosecution during the judicial stage of those proceedings – National legislation allowing a criminal court to base its decision on the prior testimony of those witnesses.#Case C-348/21.cjeu_case · 8 декабря 2022 г.
20523Judgment of the Court (Third Chamber) of 8 December 2022.#Criminal proceedings against HYA and Others.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings – Article 8(1) – Right of an accused person to be present at the trial – Second paragraph of Article 47 and Article 48(2) of the Charter of Fundamental Rights of the European Union – Right to a fair trial and rights of the defence – Examination of witnesses for the prosecution in the absence of the accused person and his or her lawyer at the pre-trial stage of the criminal proceedings – Impossibility of examining witnesses for the prosecution during the judicial stage of those proceedings – National legislation allowing a criminal court to base its decision on the prior testimony of those witnesses.#Case C-348/21.cjeu_case · 8 декабря 2022 г.
20524Judgment of the Court (Eighth Chamber) of 8 December 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.cjeu_case · 8 декабря 2022 г.
20525Judgment of the Court (Eighth Chamber) of 8 December 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.cjeu_case · 8 декабря 2022 г.
20526Judgment of the Court (Fifth Chamber) of 8 December 2022.#VS v Inspektor v Inspektorata kam Visshia sadeben savet.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Articles 2, 4 and 6 – Applicability of Regulation 2016/679 – Concept of ‘legitimate interest’ – Concept of ‘task carried out in the public interest or in the exercise of official authority’ – Directive (EU) 2016/680 – Articles 1, 3, 4, 6 and 9 – Lawfulness of the processing of personal data collected in the course of a criminal investigation – Subsequent processing of data relating to a presumed victim of a criminal offence for the purpose of making a formal accusation in respect of him or her – Concept of purpose ‘other than that for which the personal data are collected’ – Data used by the public prosecutor’s office of a Member State for the purposes of its defence in an action for damages against the State.#Case C-180/21.cjeu_case · 8 декабря 2022 г.
20527Judgment of the Court (Fifth Chamber) of 8 December 2022.#VS v Inspektor v Inspektorata kam Visshia sadeben savet.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Articles 2, 4 and 6 – Applicability of Regulation 2016/679 – Concept of ‘legitimate interest’ – Concept of ‘task carried out in the public interest or in the exercise of official authority’ – Directive (EU) 2016/680 – Articles 1, 3, 4, 6 and 9 – Lawfulness of the processing of personal data collected in the course of a criminal investigation – Subsequent processing of data relating to a presumed victim of a criminal offence for the purpose of making a formal accusation in respect of him or her – Concept of purpose ‘other than that for which the personal data are collected’ – Data used by the public prosecutor’s office of a Member State for the purposes of its defence in an action for damages against the State.#Case C-180/21.cjeu_case · 8 декабря 2022 г.
20528Opinion of Advocate General Campos Sánchez-Bordona delivered on 8 December 2022.#VW v SW and Others and Legea S.r.l. v VW and Others.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Trade mark law – Directive 89/104/EEC – Directive (EU) 2015/2436 – Regulation (EC) No 40/94 – Regulation (EU) 2017/1001 – Exclusive rights of the trade mark proprietor – Trade mark belonging to two or more persons – Conditions on majority required between joint proprietors for granting and terminating a licence of their trade mark.#Case C-686/21.cjeu_case · 8 декабря 2022 г.
20529Opinion of Advocate General Pitruzzella delivered on 8 December 2022.#Finanzamt X v Y.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 135(2), first subparagraph, point (c) – Exceptions to the exemption provided for in Article 135(1)(l) – Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building.#Case C-516/21.cjeu_case · 8 декабря 2022 г.
20530Case C-769/21: Judgment of the Court (Tenth Chamber) of 8 December 2022 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — AAS ‘BTA Baltic Insurance Company’ v Iepirkumu uzraudzības birojs, Tieslietu ministrija (Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Article 18(1) — Principles of equal treatment, transparency and proportionality — Decision to withdraw an invitation to tender — Tenders submitted separately by two tenderers belonging to the same economic operator and constituting the two most economically advantageous tenders — Refusal of the successful tenderer to sign the contract — Decision of the contracting authority to refuse the tender of the next tenderer, terminate the procedure and issue a new call for tenders)cjeu_case · 8 декабря 2022 г.
20531Case C-731/21: Judgment of the Court (Eighth Chamber) of 8 December 2022 (request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg — Luxembourg) — GV v Caisse nationale d’assurance pension (Reference for a preliminary ruling — Free movement of persons — Article 45 TFEU — Workers — Regulation (EU) No 492/2011 — Article 7(1) and (2) — Equal treatment — Social advantages — Survivor’s pension — Members of a civil partnership — National legislation making the grant of a survivor’s pension conditional upon the entry in the national register of a partnership that was validly concluded and registered in another Member State)cjeu_case · 8 декабря 2022 г.
20532Case C-625/21: Judgment of the Court (Ninth Chamber) of 8 December 2022 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — VB v GUPFINGER Einrichtungsstudio GmbH (Reference for a preliminary ruling — Directive 93/13/EEC — Unfair terms in consumer contracts — Unjustified withdrawal from a contract by the consumer — Term determining the trader’s right to compensation declared unfair — Application of supplementary national law)cjeu_case · 8 декабря 2022 г.
20533Case C-600/21: Judgment of the Court (Ninth Chamber) of 8 December 2022 (request for a preliminary ruling from the Cour de cassation — France) — QE v Caisse régionale de Crédit mutuel de Loire-Atlantique et du Centre Ouest (Reference for a preliminary ruling — Consumer protection — Unfair terms in consumer contracts — Directive 93/13/EEC — Article 3(1) — Article 4 — Criteria for assessing whether a term is unfair — Term relating to the accelerated repayment of a loan agreement — Contractual dispensation from the requirement for a formal written demand)cjeu_case · 8 декабря 2022 г.
20534Case C-378/21: Judgment of the Court (Seventh Chamber) of 8 December 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — P GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Adjustment of the VAT return — Recipients of services who are not entitled to make deductions — No risk of loss of tax revenue)cjeu_case · 8 декабря 2022 г.
20535Case C-348/21: Judgment of the Court (Third Chamber) of 8 December 2022 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — Criminal proceedings against HYA, IP, DD, ZI, SS (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings — Article 8(1) — Right of an accused person to be present at the trial — Second paragraph of Article 47 and Article 48(2) of the Charter of Fundamental Rights of the European Union — Right to a fair trial and rights of the defence — Examination of witnesses for the prosecution in the absence of the accused person and his or her lawyer at the pre-trial stage of the criminal proceedings — Impossibility of examining witnesses for the prosecution during the judicial stage of those proceedings — National legislation allowing a criminal court to base its decision on the prior testimony of those witnesses)cjeu_case · 8 декабря 2022 г.
20536Case C-247/21: Judgment of the Court (Eighth Chamber) of 8 December 2022 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Luxury Trust Automobil GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 42(a) — Article 197(1)(c) — Article 226(11a) — Article 141 — Exemption — Triangular transaction — Designation of the final recipient of a supply as being liable for VAT — Invoicing — Reference to ‘Reverse charge’ — Mandatory — Omission of that reference on an invoice — Retroactive correction of the invoice)cjeu_case · 8 декабря 2022 г.
20537Case C-180/21: Judgment of the Court (Fifth Chamber) of 8 December 2022 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — VS v Inspektor v Inspektorata kam Visshia sadeben savet (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Articles 2, 4 and 6 — Applicability of Regulation 2016/679 — Concept of ‘legitimate interest’ — Concept of ‘task carried out in the public interest or in the exercise of official authority’ — Directive (EU) 2016/680 — Articles 1, 3, 4, 6 and 9 — Lawfulness of the processing of personal data collected in the course of a criminal investigation — Subsequent processing of data relating to a presumed victim of a criminal offence for the purpose of making a formal accusation in respect of him or her — Concept of purpose ‘other than that for which the personal data are collected’ — Data used by the public prosecutor’s office of a Member State for the purposes of its defence in an action for damages against the State)cjeu_case · 8 декабря 2022 г.
20538Case T-234/20: Order of the General Court of 8 December 2022 — HB v EIB (Civil service — Applicant who has ceased to reply to the Court’s requests — No need to adjudicate)cjeu_case · 8 декабря 2022 г.
20539Judgment of the Court (Grand Chamber) of 8 December 2022.#Orde van Vlaamse Balies and Others v Vlaamse Regering.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Lawyer’s legal professional privilege – Exemption from the reporting obligation for lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Articles 7 and 47 of the Charter of Fundamental Rights of the European Union.#Case C-694/20.cjeu_case · 8 декабря 2022 г.
20540Judgment of the Court (Grand Chamber) of 8 December 2022.#Orde van Vlaamse Balies and Others v Vlaamse Regering.#Request for a preliminary ruling from the Grondwettelijk Hof.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Articles 7 and 47 of the Charter of Fundamental Rights of the European Union.#Case C-694/20.cjeu_case · 8 декабря 2022 г.