Catalogue des documents juridiques (cjeu_case)

104 315 documents
30629

Order of the Court (Tenth Chamber) of 3 March 2021.#Koppány 2007 Kft. v Vas Megyei Kormányhivatal.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Social security – Regulation (EU) No 1231/2010 – Applicable legislation – A1 certificate – Article 1 – Extension of A1 certificate to nationals of third countries residing legally in the territory of a Member State – Legal residence – Concept.#Case C-523/20.

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30630

Order of the Court (Tenth Chamber) of 3 March 2021.#Koppány 2007 Kft. v Vas Megyei Kormányhivatal.#Request for a preliminary ruling from the Győri Törvényszék.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Social security – Regulation (EU) No 1231/2010 – Applicable legislation – A1 certificate – Article 1 – Extension of A1 certificate to nationals of third countries residing legally in the territory of a Member State – Legal residence – Concept.#Case C-523/20.

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30631

Ordonnance de la Cour (sixième chambre) du 3 mars 2021.#FGSZ Földgázszállító Zrt. contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 90 – Réduction de la base d’imposition – Non-paiement total ou partiel de prix – Créance devenue définitivement irrécouvrable – Délai de prescription en vue de demander la réduction postérieure de la base d’imposition à la TVA – Date à laquelle le délai commence à courir.#Affaire C-507/20.

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30632

Order of the Court (Sixth Chamber) of 3 March 2021.#FGSZ Földgázszállító Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Pécsi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Total or partial non-payment of the price – Debt which has become definitively irrecoverable – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date on which time starts to run.#Case C-507/20.

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30633

Ordonnance de la Cour (septième chambre) du 3 mars 2021.#CF e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Accord monétaire entre l’Union européenne et la Principauté d’Andorre – Prétendue négligence de la Commission européenne quant au contenu de l’accord – Prétendue négligence de la Commission dans le suivi de l’application de l’accord – Recours en indemnité – Rejet du recours – Lien de causalité – Absence – Pourvoi, pour partie, manifestement irrecevable et, pour partie, manifestement non fondé.#Affaire C-403/20 P.

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30634

Order of the Court (Seventh Chamber) of 3 March 2021.#CF and Others v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court – Monetary Agreement between the European Union and the Principality of Andorra – Alleged negligence on the part of the European Commission regarding the contents of the agreement – Alleged negligence on the part of the Commission in monitoring the implementation of the agreement – Action for damages – Dismissal of the action – Causal link – None – Appeal, in part, manifestly inadmissible and, in part, manifestly unfounded.#Case C-403/20 P.

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30635

Arrêt de la Cour (sixième chambre) du 3 mars 2021.#VS contre Hauptzollamt Münster.#Renvoi préjudiciel – Union douanière – Code des douanes de l’Union – Règlement (UE) no 952/2013 – Article 87, paragraphe 4 – Lieu de naissance de la dette douanière – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1 – Articles 70 et 71 – Fait générateur et exigibilité de la TVA à l’importation – Lieu de naissance de la dette fiscale – Constatation de l’inobservation d’une obligation imposée par la législation douanière de l’Union – Bien physiquement introduit sur le territoire douanier de l’Union dans un État membre mais entré dans le circuit économique de l’Union dans l’État membre où la constatation a été faite.#Affaire C-7/20.

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30636

Judgment of the Court (Sixth Chamber) of 3 March 2021.#VS v Hauptzollamt Münster.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Article 87(4) – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1) – Articles 70 and 71 – Chargeable event and place where the import VAT becomes chargeable – Place where the tax debt is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Goods which were physically introduced into the customs territory of the Union in a Member State but entered the economic network of the Union in the Member State where that finding was made.#Case C-7/20.

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30637

Case C-523/20: Order of the Court (Tenth Chamber) of 3 March 2021 (request for a preliminary ruling from the Győri Törvényszék — Hungary) — Koppány 2007 Kft. v Vas Megyei Kormányhivatal (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Social security — Regulation (EU) No 1231/2010 — Applicable legislation — A1 certificate — Article 1 — Extension of A1 certificate to nationals of third countries residing legally in the territory of a Member State — Legal residence — Concept)

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30638

Case C-507/20: Order of the Court (Sixth Chamber) of 3 March 2021 (request for a preliminary ruling from the Pécsi Törvényszék — Hungary) — FGSZ Földgázszállító Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 90 — Reduction of the taxable amount — Total or partial non-payment of the price — Debt which has become definitively irrecoverable — Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT — Date on which time starts to run)

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30639

Case C-7/20: Judgment of the Court (Sixth Chamber) of 3 March 2021 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — VS v Hauptzollamt Münster (Reference for a preliminary ruling — Customs union — Union Customs Code — Regulation (EU) No 952/2013 — Article 87(4) — Place where the customs debt is incurred — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1) — Articles 70 and 71 — Chargeable event and place where the import VAT becomes chargeable — Place where the tax debt is incurred — Finding of a failure to comply with an obligation imposed by EU customs legislation — Goods which were physically introduced into the customs territory of the Union in a Member State but entered the economic network of the Union in the Member State where that finding was made)

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