Catalogue des documents juridiques (cjeu_case)

104 315 documents
33181

Judgment of the Court (Eighth Chamber) of 16 September 2020.#UAB „Skonis ir kvapas“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Structure and rates of excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 2(2) – Article 5(1) – Concept of ‘Products consisting in whole or in part of substances other than tobacco’ – Concept of ‘Smoking tobacco’ – Water-pipe tobacco.#Case C-674/19.

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33184

Arrêt de la Cour (huitième chambre) du 16 septembre 2020.#Mitteldeutsche Hartstein-Industrie AG contre Finanzamt Y.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Sixième directive 77/388/CEE – Article 17, paragraphe 2, sous a) – Déduction de la taxe payée en amont – Naissance et étendue du droit à déduction – Extension d’une route appartenant à une commune – Comptabilisation des coûts générés par les travaux comme faisant partie des frais généraux de l’assujetti – Détermination de l’existence d’un lien direct et immédiat avec l’activité économique de l’assujetti – Livraison à titre gratuit – Livraison assimilée à une livraison effectuée à titre onéreux – Article 5, paragraphe 6.#Affaire C-528/19.

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33185

Judgment of the Court (Eighth Chamber) of 16 September 2020.#Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Deduction of input tax – Origin and scope of the right to deduct – Extension of a road belonging to a municipality – Entry in the accounts of the costs incurred by the works as part of the taxable person’s general costs – Determination of the existence of a direct and immediate link with the economic activity of the taxable person – Supply made free of charge – Supply to be treated as a supply made for consideration – Article 5(6).#Case C-528/19.

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33187

Judgment of the Court (Ninth Chamber) of 16 September 2020.#Asociación Nacional de Empresas Estibadoras y Consignatarios de Buques (Anesco) and Others.#Request for a preliminary ruling from the Comisión Nacional de los Mercados y la Competencia.#Reference for a preliminary ruling – Meaning of ‘court or tribunal’ for the purposes of Article 267 TFEU – Criteria – Comisión Nacional de los Mercados y la Competencia (National Commission on Markets and Competition, Spain) – Inadmissibility of the request for a preliminary ruling.#Case C-462/19.

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33188

Arrêt de la Cour (neuvième chambre) du 16 septembre 2020.#SC Romenergo SA et Aris Capital SA contre Autoritatea de Supraveghere Financiară.#Renvoi préjudiciel – Liberté de circulation des capitaux – Droit des sociétés – Actions admises à la négociation sur le marché réglementé – Société d’investissement financier – Réglementation nationale établissant un plafonnement de la participation au capital de certaines sociétés d’investissement financier – Présomption légale de concertation.#Affaire C-339/19.

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33189

Judgment of the Court (Ninth Chamber) of 16 September 2020.#SC Romenergo SA and Aris Capital SA v Autoritatea de Supraveghere Financiară.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Free movement of capital – Company law – Shares admitted to trading on the regulated market – Financial investment company – National regulations limiting the shareholding in certain financial investment companies – Statutory presumption of concerted action.#Case C-339/19.

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33190

Arrêt de la Cour (huitième chambre) du 16 septembre 2020.#XT contre Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos et Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Renvoi préjudiciel – Directive 2006/112/CE – Système commun de taxe sur la valeur ajoutée (TVA) – Article 9, paragraphe 1 – Article 193 – Notion d’“assujetti” – Contrat d’activité commune – Partenariat – Rattachement d’une opération économique à l’un des partenaires – Détermination de l’assujetti redevable de la taxe.#Affaire C-312/19.

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33191

Judgment of the Court (Eighth Chamber) of 16 September 2020.#XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 9(1) – Article 193 – Concept of ‘taxable person’ – Joint activity agreement – Partnership – Allocation of an economic transaction to one of the partners – Determination of the taxable person liable for the tax.#Case C-312/19.

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33194

Opinion of Advocate General Bobek delivered on 16 September 2020.#Adina Onofrei v Conseil de l’ordre des avocats au barreau de Paris and Others.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Free movement of persons – Freedom of establishment – Access to the profession of lawyer – Exemption from training and diploma requirements – Grant of the exemption – Conditions – National legislation providing for an exemption for category A civil servants and former category A civil servants or for persons treated as such with experience in the professional practice of national law, on national territory, in the national civil service of the Member State concerned or in an international organisation.#Case C-218/19.

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33195

Case C-674/19: Judgment of the Court (Eighth Chamber) of 16 September 2020 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Skonis ir kvapas’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Structure and rates of excise duty applied to manufactured tobacco — Directive 2011/64/EU — Article 2(2) — Article 5(1) — Concept of ‘Products consisting in whole or in part of substances other than tobacco’ — Concept of ‘Smoking tobacco’ — Water-pipe tobacco)

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33197

Case C-528/19: Judgment of the Court (Eighth Chamber) of 16 September 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 17(2)(a) — Deduction of input tax — Origin and scope of the right to deduct — Extension of a road belonging to a municipality — Entry in the accounts of the costs incurred by the works as part of the taxable person’s general costs — Determination of the existence of a direct and immediate link with the economic activity of the taxable person — Supply made free of charge — Supply to be treated as a supply made for consideration — Article 5(6))

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33198

Case C-462/19: Judgment of the Court (Ninth Chamber) of 16 September 2020 (request for a preliminary ruling from the Comisión Nacional de los Mercados y la Competencia — Spain) — proceedings against Asociación Nacional de Empresas Estibadoras y Consignatarios de Buques (Anesco), Comisiones Obreras, Coordinadora Estatal de Trabajadores del Mar (CETM), Confederación Intersindical Gallega, Eusko Langileen Alkartasuna, Langile Abertzaleen Batzordeak, Unión General de Trabajadores (UGT) (Reference for a preliminary ruling — Meaning of ‘court or tribunal’ for the purposes of Article 267 TFEU — Criteria — Comisión Nacional de los Mercados y la Competencia (National Commission on Markets and Competition, Spain) — Inadmissibility of the request for a preliminary ruling)

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33199

Case C-339/19: Judgment of the Court (Ninth Chamber) of 16 September 2020 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — SC Romenergo SA, Aris Capital SA v Autoritatea de Supraveghere Financiară (Reference for a preliminary ruling — Free movement of capital — Company law — Shares admitted to trading on the regulated market — Financial investment company — National regulations limiting the shareholding in certain financial investment companies — Statutory presumption of concerted action)

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33200

Case C-312/19: Judgment of the Court (Eighth Chamber) of 16 September 2020 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Directive 2006/112/EC — Common system of value added tax (VAT) — Article 9(1) — Article 193 — Concept of ‘taxable person’ — Joint activity agreement — Partnership — Allocation of an economic transaction to one of the partners — Determination of the taxable person liable for the tax)

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