3121Judgment of the Court (First Chamber) of 27 November 2025.#Mikroregion Porta Bohemica v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of ‘irregularity’ – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources.#Case C-539/24.cjeu_case · 27 ноября 2025 г.
3122Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the competent authorities of the Member States.#Case C-525/24.cjeu_case · 27 ноября 2025 г.
3123Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the competent authorities of the Member States.#Case C-525/24.cjeu_case · 27 ноября 2025 г.
3124Judgment of the Court (Ninth Chamber) of 27 November 2025.#Investcapital Ltd v M.H.S.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) – Article 7(1) – Contract concerning a bank account – Order for payment procedure – Review of the court’s own motion of whether contractual terms are unfair – Proposal by the court to reduce the claim by the amount corresponding to the application of a term considered to be unfair – Acceptance by the seller or supplier and possibility to claim that amount in subsequent proceedings – Principle of effectiveness – Participation of the consumer in the review of whether a contractual term is unfair.#Case C-509/24.cjeu_case · 27 ноября 2025 г.
3125Judgment of the Court (Ninth Chamber) of 27 November 2025.#Investcapital Ltd v M.H.S.#Request for a preliminary ruling from the Juzgado de Primera Instancia e Instrucción de Arucas.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) – Article 7(1) – Contract concerning a bank account – Order for payment procedure – Review of the court’s own motion of whether contractual terms are unfair – Proposal by the court to reduce the claim by the amount corresponding to the application of a term considered to be unfair – Acceptance by the seller or supplier and possibility to claim that amount in subsequent proceedings – Principle of effectiveness – Participation of the consumer in the review of whether a contractual term is unfair.#Case C-509/24.cjeu_case · 27 ноября 2025 г.
3126Arrêt de la Cour (dixième chambre) du 27 novembre 2025.#A.B. contre Kärntner Landesregierung.#Renvoi préjudiciel – Libre circulation des travailleurs – Article 45 TFUE – Règlement (UE) no 492/2011 – Article 7, paragraphe 1 – Politique sociale – Égalité de traitement en matière d’emploi et de travail – Directive 2000/78/CE – Interdiction de discrimination fondée sur l’âge – Régime de rémunération des fonctionnaires – Réglementation nationale excluant la prise en compte des périodes antérieures d’activité équivalente accomplies dans un autre État membre – Exclusion à la suite d’une décision, relevant du pouvoir discrétionnaire de l’administration, d’accorder une promotion au fonctionnaire – Promotion soumise à l’accomplissement d’un certain nombre d’années de service – Réglementation nationale excluant la prise en compte des périodes antérieures d’activité équivalente accomplies dans l’État membre concerné.#Affaire C-356/24.cjeu_case · 27 ноября 2025 г.
3127Judgment of the Court (Tenth Chamber) of 27 November 2025.#A.B. v Kärntner Landesregierung.#Request for a preliminary ruling from the Landesverwaltungsgericht Kärnten.#Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 7(1) – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Civil servants’ salary scale – National legislation excluding the consideration of previous periods of equivalent service completed in another Member State – Exclusion following a decision, falling within the discretionary power of the administration, to grant a promotion to the civil servant – Promotion subject to completion of a certain number of years of service – National legislation excluding the consideration of previous periods of equivalent service completed in the Member State concerned.#Case C-356/24.cjeu_case · 27 ноября 2025 г.
3128Arrêt de la Cour (première chambre) du 27 novembre 2025.#Michael Heßler contre Commission européenne.#Pourvoi – Fonction publique – Statut des fonctionnaires de l’Union européenne – Procédure précontentieuse – Article 90 – Notion d’“acte faisant grief” – Impôt établi au profit de l’Union européenne – Règlement (CEE, Euratom, CECA) no 260/68 – Article 3 – Abattement fiscal pour enfant à charge – Conditions d’octroi – Notion d’“enfant à charge” – Annexe VII du statut – Article 2 – Allocation pour enfant à charge.#Affaire C-137/24 P.cjeu_case · 27 ноября 2025 г.
3129Judgment of the Court (First Chamber) of 27 November 2025.#Michael Heßler v European Commission.#Appeal – Civil service – Staff Regulations of Officials of the European Union – Pre-litigation procedure – Article 90 – Concept of an act adversely affecting an official – Tax for the benefit of the European Union – Regulation (EEC, Euratom, ECSC) No 260/68 – Article 3 – Tax abatement for a dependent child – Conditions for granting – Concept of ‘dependent child’ – Annex VII to the Staff Regulations – Article 2 – Dependent child allowance.#Case C-137/24 P.cjeu_case · 27 ноября 2025 г.
3130Opinion of Advocate General Szpunar delivered on 27 November 2025.###cjeu_case · 27 ноября 2025 г.
3131Opinion of Advocate General Szpunar delivered on 27 November 2025.###cjeu_case · 27 ноября 2025 г.
3132Opinion of Advocate General Emiliou delivered on 27 November 2025.###cjeu_case · 27 ноября 2025 г.
3133Opinion of Advocate General Rantos delivered on 27 November 2025.###cjeu_case · 27 ноября 2025 г.
3134Case C-746/24, Gryczara: Judgment of the Court (Ninth Chamber) of 27 November 2025 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie – Poland) – Bank Millennium SA v PR (Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Effects of a finding that a term is unfair – Invalidity of the contract – Action brought by a seller or supplier for restitution of the loan capital paid under an agreement declared invalid – Rules on the award of costs – Different methods of calculating court costs according to the status of the applicant – Principle of effectiveness – Obligation to interpret national law in conformity with EU law)cjeu_case · 27 ноября 2025 г.
3135Case C-643/24, Manuel Costa Filhos: Judgment of the Court (Eighth Chamber) of 27 November 2025 (request for a preliminary ruling from the Supremo Tribunal de Justiça – Portugal) – Manuel Costa Filhos, Lda. v Oü Wine Port of Paldiski (Reference for a preliminary ruling – Judicial cooperation in civil matters – Rights of the defence – Regulation (EC) No 805/2004 – European Enforcement Order for uncontested claims – Article 20 – Enforcement procedure – Jurisdiction of the courts of the Member State of enforcement – Articles 21 and 23 – Grounds for the refusal, stay or limitation of enforcement – Regulation (EC) No 1393/2007 – Service of judicial and extrajudicial documents – Article 8 – Refusal to accept the document – Failure to provide a translation into either a language which the addressee understands or the official language of the Member State of enforcement or, as the case may be, one of the official languages of the place where service of the document is to be effected – Omission of the standard form set out in Annex II to Regulation No 1393/2007 – Consequences – Assessment by the courts of the Member State of origin)cjeu_case · 27 ноября 2025 г.
3136Case C-567/24, Svema Trade: Judgment of the Court (Fifth Chamber) of 27 November 2025 (request for a preliminary ruling from the Okrožno sodišče v Ljubljani – Slovenia) – YO v SVEMA TRADE d.o.o. (Reference for a preliminary ruling – Company law – Directive 2004/25/EC – Mandatory takeover bid – Squeeze-out of holders of securities – Minority shareholder protection – Third subparagraph of Article 15(5) – Consideration offered in the bid presumed to be fair – Rebuttable presumption)cjeu_case · 27 ноября 2025 г.
3137Case C-539/24, Mikroregion Porta Bohemica: Judgment of the Court (First Chamber) of 27 November 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Mikroregion Porta Bohemica v Odvolací finanční ředitelství (Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of irregularity – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources)cjeu_case · 27 ноября 2025 г.
3138Case C-525/24, Santander Renta Variable España Pensiones, Fondo de Pensiones: Judgment of the Court (Sixth Chamber) of 27 November 2025 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) – Portugal) – Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the competent authorities of the Member States)cjeu_case · 27 ноября 2025 г.
3139Case C-509/24, Investcapital: Judgment of the Court (Ninth Chamber) of 27 November 2025 (request for a preliminary ruling from the Juzgado de Primera Instancia e Instrucción no 3 de Arucas – Spain) – Investcapital Ltd v M.H.S. (Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 6(1) – Article 7(1) – Contract concerning a bank account – Order for payment procedure – Review of the court’s own motion of whether contractual terms are unfair – Proposal by the court to reduce the claim by the amount corresponding to the application of a term considered to be unfair – Acceptance by the seller or supplier and possibility to claim that amount in subsequent proceedings – Principle of effectiveness – Participation of the consumer in the review of whether a contractual term is unfair)cjeu_case · 27 ноября 2025 г.
3140Case C-356/24, Kärntner Landesregierung (Promotion of the civil servant): Judgment of the Court (Tenth Chamber) of 27 November 2025 (request for a preliminary ruling from the Landesverwaltungsgericht Kärnten – Austria) – A.B. v Kärntner Landesregierung (Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 7(1) – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Civil servants’ salary scale – National legislation excluding the consideration of previous periods of equivalent service completed in another Member State – Exclusion following a decision, falling within the discretionary power of the administration, to grant a promotion to the civil servant – Promotion subject to completion of a certain number of years of service – National legislation excluding the consideration of previous periods of equivalent service completed in the Member State concerned)cjeu_case · 27 ноября 2025 г.