Legal documents catalogue (cjeu_case)

104,315 documents
25581

Opinion of Advocate General Medina delivered on 13 January 2022.#Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Concept of ‘close financial links’ – No need for the controlling company to have a majority of voting rights as well as a majority shareholding – Assessment of the independence of an economic entity in the light of standardised criteria – Scope.#Case C-141/20.

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25582

Case C-724/20: Judgment of the Court (Third Chamber) of 13 January 2022 (request for a preliminary ruling from the Cour de cassation — France) — Paget Approbois SAS v Depeyre entreprises SARL, Alpha Insurance A/S (Reference for a preliminary ruling — Freedom of establishment — Freedom to provide services — Business of Insurance and Reinsurance — Directive 2009/138/EC — Winding-up of insurance undertakings — Article 292 — Effects of winding-up proceedings on pending lawsuits — Exception to the application of the lex concursus — Lex processus)

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25584

Case C-514/20: Judgment of the Court (Seventh Chamber) of 13 January 2022 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — DS v Koch Personaldienstleistungen GmbH (Reference for a preliminary ruling — Social policy — Charter of Fundamental Rights of the European Union — Article 31(2) — Directive 2003/88/EC — Organisation of working time — Article 7 — Annual leave — Working time — Overtime — Calculation of working time on a monthly basis — No overtime pay when taking annual leave)

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25585

Case C-513/20: Judgment of the Court (Seventh Chamber) of 13 January 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions for certain activities in the public interest — Exemption of hospital and medical care — Closely related activities — Thermal treatment — Amount charged for compiling an individual file including the user’s clinical history)

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25586

Case C-363/20: Judgment of the Court (Eighth Chamber) of 13 January 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Companies — Corporate tax — Tax audit — Scope of application of EU law — Charter of Fundamental Rights of the European Union — Article 51(1) — Implementation of EU law — Absence — Fourth Directive 78/660/EEC — Annual accounts of certain types of companies — Accounting of revenue from intellectual property rights — Article 2(3) — Principle of true and fair view — Article 31 — Valuation of items in the annual accounts — Compliance with accounting principles)

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25588

Case C-351/20 P: Judgment of the Court (Third Chamber) of 13 January 2022 — Liviu Dragnea v European Commission (Appeal — Investigations conducted by the European Anti-Fraud Office (OLAF) — Investigation reports — Request for an investigation to be opened into the conduct of previous OLAF investigations — Request to access documents — Letter of refusal — Article 263 TFEU — Decision against which an action for annulment may be brought — Time limit for bringing proceedings — Action against a letter confirming OLAF’s investigation reports — Regulation (EC) No 1049/2001 — Article 6 and Article 7(2) — Obligation to inform the applicant of his or her right to make a confirmatory application)

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25589

Case C-327/20: Judgment of the Court (Ninth Chamber) of 13 January 2022 (request for a preliminary ruling from the Sąd Okręgowy w Opolu — Poland) — Skarb Państwa — Starosta Nyski v New Media Development & Hotel Services Sp. z o.o. (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Scope — Concept of ‘commercial transactions’ — Public authority acting as a creditor of an undertaking — Excluded — Handing over by a public authority of an immovable property in perpetual usufruct to an undertaking against payment of an annual fee)

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25590

Case C-326/20: Judgment of the Court (Third Chamber) of 13 January 2022 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — ‘MONO’ SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Excise duties — Directive 2008/118/EC — Exemption from the harmonised excise duty — Goods intended for use in the context of diplomatic or consular relations — Conditions for the application of the exemption laid down by the host Member State — Payment by means other than cash)

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25591

Case C-156/20: Judgment of the Court (First Chamber) of 13 January 2022 (request for a preliminary ruling from the Supreme Court of the United Kingdom — United Kingdom) — Zipvit Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right of deduction — Supply of postal services mistakenly exempted — VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction — Not included — Concept of VAT ‘due or paid’)

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25592

Case C-110/20: Judgment of the Court (Second Chamber) of 13 January 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Regione Puglia v Ministero dell’Ambiente e della Tutela del Territorio e del Mare and Others (Reference for a preliminary ruling — Energy — Directive 94/22/EC — Conditions for granting and using authorisations for the prospection, exploration and production of hydrocarbons — Authorisation for the prospection of hydrocarbons in a specific geographical area for a specified period — Contiguous areas — Grant of several authorisations to the same operator — Directive 2011/92/EU — Article 4(2) and (3) — Environmental impact assessment)

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25593

Case C-55/20: Judgment of the Court (Third Chamber) of 13 January 2022 (request for a preliminary ruling from the Sąd Dyscyplinarny Izby Adwokackiej w Warszawie — Poland) — Proceedings initiated by the Minister Sprawiedliwości (Reference for a preliminary ruling — Admissibility — Article 267 TFEU — Definition of ‘court or tribunal of a Member State’ — Bar Association Disciplinary Court — Disciplinary investigation initiated against a lawyer — Decision of the Disciplinary Agent finding that there was no disciplinary offence and terminating the investigation — Appeal by the Minister for Justice to the Bar Association Disciplinary Court — Directive 2006/123/EC — Services in the internal market — Article 4, point (6), and Article 10(6) — Authorisation scheme — Withdrawal of authorisation — Article 47 of the Charter of Fundamental Rights of the European Union — Not applicable)

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25594

Judgment of the Court (Fifth Chamber) of 13 January 2022.#Tesco Stores ČR a.s. v Ministerstvo zemědělství.#Reference for a preliminary ruling – Consumer protection – Approximation of laws – Regulation (EU) No 1169/2011 – Point 2(a) of Part E of Annex VII – Provision of food information to consumers – Labelling and presentation of food – Directive 2000/36/EC – Point 2(c) of Part A of Annex I – Cocoa and chocolate products – List of ingredients of a food intended for consumers in a Member State.#Case C-881/19.

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25595

Judgment of the Court (Fifth Chamber) of 13 January 2022.#Tesco Stores ČR a.s. v Ministerstvo zemědělství.#Request for a preliminary ruling from the Krajský soud v Brně.#Reference for a preliminary ruling – Consumer protection – Approximation of laws – Regulation (EU) No 1169/2011 – Point 2(a) of Part E of Annex VII – Provision of food information to consumers – Labelling and presentation of food – Directive 2000/36/EC – Point 2(c) of Part A of Annex I – Cocoa and chocolate products – List of ingredients of a food intended for consumers in a Member State.#Case C-881/19.

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25596

Judgment of the Court (Second Chamber) of 13 January 2022.#Benedetti Pietro e Angelo S.S. and Others v Agenzia per le Erogazioni in Agricoltura (AGEA).#Reference for a preliminary ruling – Milk and milk products sector – Quotas – Additional levy – Regulation (EC) No 1788/2003 – Deliveries exceeding the producer’s available reference quantity – Collection of the contribution to the excess levy by the purchaser – Refund of levies overpaid – Regulation (EC) No 595/2004 – Article 16 – Criteria for redistributing the excess levy.#Case C-377/19.

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25597

Judgment of the Court (Second Chamber) of 13 January 2022.#Benedetti Pietro e Angelo S.S. and Others v Agenzia per le Erogazioni in Agricoltura (AGEA).#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Milk and milk products sector – Quotas – Additional levy – Regulation (EC) No 1788/2003 – Deliveries exceeding the producer’s available reference quantity – Collection of the contribution to the excess levy by the purchaser – Refund of levies overpaid – Regulation (EC) No 595/2004 – Article 16 – Criteria for redistributing the excess levy.#Case C-377/19.

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25598

Judgment of the Court (Second Chamber) of 13 January 2022.#YT and Others v Ministero dell'Istruzione, dell'Università e della Ricerca - MIUR and Ufficio Scolastico Regionale per la Campania.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 4 and 5 – Fixed-term employment contracts in the public sector – Catholic religious education teachers – Concept of ‘objective reasons’ justifying the renewal of such contracts – Permanent need for replacement staff.#Case C-282/19.

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25599

Judgment of the Court (Second Chamber) of 13 January 2022.#YT and Others v Ministero dell'Istruzione, dell'Università e della Ricerca - MIUR and Ufficio Scolastico Regionale per la Campania.#Request for a preliminary ruling from the Tribunale di Napoli.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 4 and 5 – Fixed-term employment contracts in the public sector – Catholic religious education teachers – Concept of ‘objective reasons’ justifying the renewal of such contracts – Permanent need for replacement staff.#Case C-282/19.

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25600

Judgment of the Court (Fifth Chamber) of 13 January 2022.#Federal Republic of Germany and Others v European Commission.#Appeal – Action for annulment – Environment – Type-approval of motor vehicles – Regulation (EU) 2016/646 – Emissions from light passenger and commercial vehicles (Euro 6) – Setting of the not-to-exceed (NTE) values for emissions of oxides of nitrogen during the real driving emission (RDE) tests – Fourth paragraph of Article 263 TFEU – Admissibility of an action – Infra-State entity with powers in the field of environmental protection to limit the circulation of certain vehicles – Condition that the applicant must be directly concerned.#Joined Cases C-177/19 P to C-179/19 P.

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