Catalogue des documents juridiques (cjeu_case)

104 315 documents
29981

Opinion of Advocate General Hogan delivered on 15 April 2021.#VI v KRONE – Verlag Gesellschaft mbH & Co KG.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Consumer protection – Liability for defective products – Directive 85/374/EEC – Article 2 – Concept of ‘defective product’ – Copy of a printed newspaper containing inaccurate health advice – Exclusion from the directive’s scope.#Case C-65/20.

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29982

Opinion of Advocate General Saugmandsgaard Øe delivered on 15 April 2021.#XY.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Border controls, asylum and immigration – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 40 – Subsequent application – New elements or findings – Concept – Circumstances which already existed before a procedure relating to a previous application for international protection was definitively concluded – Principle of res judicata – Fault on the part of the applicant.#Case C-18/20.

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29983

Case C-594/20: Order of the Court (Sixth Chamber) of 15 April 2021 (request for a preliminary ruling from the Markkinaoikeus — Finland) — Kuluttaja-asiamies v MiGame Oy (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Directive 2011/83/EU — Consumer contracts — Article 21 — ‘Communication by telephone’ — Telephone line operated by a trader so that consumers may contact it for matters relating to a previously concluded contract — Provision by a company, as part of the after-sales service for previously concluded contracts, of two telephone lines, namely a premium-rate landline and a mobile telephone line that is free of charge — Media content targeted at customers — Acceptability of a helpline which charges customers at a rate exceeding the basic rate — Concept of ‘basic rate’)

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29984

Case C-62/20: Judgment of the Court (Tenth Chamber) of 15 April 2021 (request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel — Belgium) — Vogel Import Export NV v Belgische Staat (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Tariff headings — Headings 4407 and 4409 — Planed wooden boards the four corners of which have been slightly rounded over the entire length of the board)

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29985

Case C-53/20: Judgment of the Court (Fourth Chamber) of 15 April 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Hengstenberg GmbH & Co. KG v Spreewaldverein eV (Reference for a preliminary ruling — Protection of geographical indications and designations of origin for agricultural products and foodstuffs — Regulation (EU) No 1151/2012 — Article 49(3), first subparagraph, and (4), second subparagraph — Article 53(2), first subparagraph — Amendment to a product specification — Spreewald gherkins (Germany) ‘Spreewälder Gurken (PGI)’ — Amendments which are not minor — Opposition procedure — Statement of opposition to the application for amendment — Appeal against the decision granting that application — Concept of ‘legitimate interest’)

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29987

Arrêt de la Cour (neuvième chambre) du 15 avril 2021.#Grupa Warzywna Sp. z o.o. contre Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 273 – Surévaluation, dans la déclaration fiscale, du montant du remboursement de TVA – Erreur d’appréciation de l’assujetti quant au caractère taxable de l’opération – Rectification de la déclaration fiscale à la suite d’un contrôle – Sanction d’un montant égal à 20 % du montant de la surévaluation du montant du remboursement de TVA – Principe de proportionnalité.#Affaire C-935/19.

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29988

Judgment of the Court (Ninth Chamber) of 15 April 2021.#Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Overstatement in the tax return of the amount of the refund of VAT – Error of assessment by the taxable person concerning the taxable nature of a transaction – Correction of the tax return following an audit – Penalty of an amount equal to 20% of the overstated VAT reimbursement – Principle of proportionality.#Case C-935/19.

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29993

Judgment of the Court (Seventh Chamber) of 15 April 2021.#M-GmbH v Finanzamt für Körperschaften.#Reference for a preliminary ruling – Value-added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Article 11 – Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) – Concept of ‘close financial links’ – National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group – Legal certainty – Preventative measures against fraud and tax evasion – Proportionality – VAT neutrality.#Case C-868/19.

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29994

Judgment of the Court (Seventh Chamber) of 15 April 2021.#M-GmbH v Finanzamt für Körperschaften.#Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#Reference for a preliminary ruling – Value-added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Article 11 – Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) – Concept of ‘close financial links’ – National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group – Legal certainty – Preventative measures against fraud and tax evasion – Proportionality – VAT neutrality.#Case C-868/19.

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29995

Arrêt de la Cour (troisième chambre) du 15 avril 2021.#EQ contre Administration de l'Enregistrement, des Domaines et de la TVA.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Activité économique – Prestations de services effectuées à titre onéreux – Article 2, paragraphe 1, sous c), et article 9, paragraphe 1 – Exonérations – Article 132, paragraphe 1, sous g) – Prestations de services étroitement liées à l’aide et à la sécurité sociales – Prestations accomplies par un avocat dans le cadre de mandats de protection de personnes majeures légalement incapables – Organisme reconnu comme ayant un caractère social.#Affaire C-846/19.

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29996

Judgment of the Court (Third Chamber) of 15 April 2021.#EQ v Administration de l'Enregistrement, des Domaines et de la TVA.#Request for a preliminary ruling from the Tribunal d'arrondissement.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing.#Case C-846/19.

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29997

Judgment of the Court (Third Chamber) of 15 April 2021.#The North of England P & I Association Ltd v Bundeszentralamt für Steuern.#Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation.#Case C-786/19.

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29998

Judgment of the Court (Third Chamber) of 15 April 2021.#The North of England P & I Association Ltd v Bundeszentralamt für Steuern.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation.#Case C-786/19.

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29999

Arrêt de la Cour (sixième chambre) du 15 avril 2021.#ZS « Plaukti ».#Renvoi préjudiciel – Agriculture – Fonds européen agricole pour le développement rural (Feader) – Règlement (CE) no 1698/2005 – Règlement (UE) no 65/2011 – Article 16, paragraphe 5, troisième alinéa – Règlement (CE) no 73/2009 – Articles 4 et 6 – Règlement (CE) no 1122/2009 – Soutien au développement rural – Paiements agroenvironnementaux – Aide au maintien de la biodiversité dans les prairies – Non-respect des conditions d’octroi de ces paiements – Fauchage prématuré – Réduction et exclusion desdits paiements – Normes obligatoires – Exigences réglementaires en matière de gestion – Exigences minimales pour de bonnes conditions agricoles et environnementales – Engagements qui dépassent les normes obligatoires, les exigences minimales et les autres exigences obligatoires appropriées établies par la législation nationale.#Affaire C-736/19.

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30000

Judgment of the Court (Sixth Chamber) of 15 April 2021.#ZS “Plaukti”.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Agriculture – European agricultural fund for rural development (EAFRD) – Regulation (EC) No 1698/2005 – Regulation (EU) No 65/2011 – Third subparagraph of Article 16(5) – Regulation (EC) No 73/2009 – Articles 4 and 6 – Regulation (EC) No 1122/2009 – Support for rural development – Agri-environmental payments – Aid for the maintenance of grassland biodiversity – Non-compliance with the conditions for granting those payments – Early mowing – Reduction and exclusion of those payments – Mandatory standards – Statutory management requirements – Minimum requirements for good agricultural and environmental conditions – Commitments that exceed mandatory standards, minimum requirements and other appropriate mandatory requirements established by national legislation.#Case C-736/19.

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