Catalogue des documents juridiques (cjeu_case)

104 315 documents
31281

Arrêt de la Cour (première chambre) du 20 janvier 2021.#QM contre Finanzamt Saarbrücken.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c) – Prestations de services à titre onéreux – Article 26, paragraphe 1 – Opérations assimilées à des prestations de services à titre onéreux – Article 56, paragraphe 2 – Détermination du lieu de rattachement fiscal – Location de moyens de transport – Mise à disposition de voitures à des employés.#Affaire C-288/19.

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31282

Judgment of the Court (First Chamber) of 20 January 2021.#QM v Finanzamt Saarbrücken.#Request for a preliminary ruling from the Finanzgericht des Saarlandes.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies of services for consideration – Article 26(1) – Transactions treated as supplies of services for consideration – Article 56(2) – Determination of the point of reference for tax purposes – Hiring of means of transport – Making cars available to employees.#Case C-288/19.

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31283

Judgment of the Court (Second Chamber) of 20 January 2021.#Secretary of State for the Home Department v O A.#Reference for a preliminary ruling – Directive 2004/83/EC – Minimum standards for granting refugee status or subsidiary protection status – Refugee status – Article 2(c) – Cessation of refugee status – Article 11 – Change in circumstances – Article 11(1)(e) – Possibility of availing oneself of the protection of the country of origin – Criteria for assessment – Article 7(2) – Financial and social support – Irrelevant.#Case C-255/19.

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31284

Judgment of the Court (Second Chamber) of 20 January 2021.#Secretary of State for the Home Department v O A.#Reference for a preliminary ruling – Directive 2004/83/EC – Minimum standards for granting refugee status or subsidiary protection status – Refugee status – Article 2(c) – Cessation of refugee status – Article 11 – Change in circumstances – Article 11(1)(e) – Possibility of availing oneself of the protection of the country of origin – Criteria for assessment – Article 7(2) – Financial and social support – Irrelevant.#Case C-255/19.

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31286

Opinion of Advocate General Hogan delivered on 20 January 2021.#République bolivarienne du Venezuela v Council of the European Union.#Appeal – Common foreign and security policy (CFSP) – Restrictive measures taken with regard to the situation in Venezuela – Action for annulment brought by a third State – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi – Condition that the applicant must be directly concerned by the measure that forms the subject matter of the action – Concept of a ‘legal person’ – Interest in bringing proceedings – Regulatory act which does not entail implementing measures.#Case C-872/19 P.

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31288

Case C-655/19: Judgment of the Court (Sixth Chamber) of 20 January 2021 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Administraţia Judeţeană a Finanţelor Publice Sibiu, Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP) v LN (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2 — Article 9 — Concepts of ‘economic activity’ and ‘taxable person’ — Transactions which seek to obtain income from goods on a continuing basis — Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings — Simple exercise of right of ownership by its holder)

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31289

Case C-619/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Land Baden-Württemberg v D.R. (Reference for a preliminary ruling — Environment — Aarhus Convention — Directive 2003/4/EC — Public access to environmental information — ‘Stuttgart 21’ infrastructure project — Refusal of a request for environmental information — Article 4(1) — Grounds for refusal — Term ‘internal communications’ — Scope — Limitation in time of the protection of such communications)

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31290

Case C-484/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Lexel AB v Skatteverket (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Corporation tax — Taxation of associated companies — National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of companies, in the case where a substantial tax benefit is gained)

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31291

Case C-420/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Riigikohus — Estonia) — Maksu- ja Tolliamet v Heavyinstall OÜ (Reference for a preliminary ruling — Directive 2010/24/EU — Article 16 — Recovery of claims relating to taxes, duties and other measures — Mutual assistance — Request for precautionary measures — Judicial decision of the applicant Member State for the purpose of implementing precautionary measures — Jurisdiction of the court of the requested Member State to assess and reassess the justification of those measures — Principles of mutual trust and of mutual recognition)

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31292

Case C-301/19 P: Judgment of the Court (Fourth Chamber) of 20 January 2021 — European Commission v Printeos SA (Appeal — Competition — Agreements, decisions and concerted practices — Decision finding infringement of Article 101 TFEU — Fines — Annulment — Repayment of the principal amount of the fine — Article 266 TFEU — Default interest — Distinction between default interest and compensatory interest — Calculation of interest — Article 90(4)(a), second sentence, of Delegated Regulation (EU) No 1268/2012)

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31293

Case C-288/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Finanzgericht des Saarlandes — Germany) — QM v Finanzamt Saarbrücken (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supplies of services for consideration — Article 26(1) — Transactions treated as supplies of services for consideration — Article 56(2) — Determination of the point of reference for tax purposes — Hiring of means of transport — Making cars available to employees)

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31294

Case C-255/19: Judgment of the Court (Second Chamber) of 20 January 2021 (request for a preliminary ruling from the Upper Tribunal (Immigration and Asylum Chamber) London, United Kingdom) — Secretary of State for the Home Department v OA (Reference for a preliminary ruling — Directive 2004/83/EC — Minimum standards for granting refugee status or subsidiary protection status — Refugee status — Article 2(c) — Cessation of refugee status — Article 11 — Change in circumstances — Article 11(1)(e) — Possibility of availing oneself of the protection of the country of origin — Criteria for assessment — Article 7(2) — Financial and social support — Irrelevant)

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31295

Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 January 2021.#ABLV Bank AS v Single Resolution Board.#Economic and monetary Union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Setting of the 2015 and 2018 ex ante contributions – Rejection of the request for a recalculation and a reimbursement of contributions – Action for annulment – Challengeable act – Admissibility – Institution whose licence has been withdrawn – Article 70(4) of Regulation (EU) No 806/2014 – Concept of ‘change of status’ – Article 12(2) of Delegated Regulation (EU) 2015/63.#Case T-758/18.

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31296

Judgment of the General Court (Tenth Chamber, Extended Composition) of 20 January 2021.#ABLV Bank AS v Single Resolution Board.#Economic and monetary Union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Setting of the 2015 and 2018 ex ante contributions – Rejection of the request for a recalculation and a reimbursement of contributions – Action for annulment – Challengeable act – Admissibility – Institution whose licence has been withdrawn – Article 70(4) of Regulation (EU) No 806/2014 – Concept of ‘change of status’ – Article 12(2) of Delegated Regulation (EU) 2015/63.#Case T-758/18.

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31299

Case T-758/18: Judgment of the General Court of 20 January 2021 — ABLV Bank v SRB (Economic and monetary Union — Banking union — Single resolution mechanism for credit institutions and certain investment firms (SRM) — Single Resolution Fund (SRF) — Setting of the 2015 and 2018 ex ante contributions — Rejection of the request for a recalculation and a reimbursement of contributions — Action for annulment — Challengeable act — Admissibility — Institution whose licence has been withdrawn — Article 70(4) of Regulation (EU) No 806/2014 — Concept of ‘change of status’ — Article 12(2) of Delegated Regulation (EU) 2015/63)

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