Catalogue des documents juridiques (cjeu_case)

104 315 documents
34341

Arrêt de la Cour (neuvième chambre) du 11 juin 2020.#CHEP Equipment Pooling NV contre Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul soluţionare contestaţii et Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia fiscală pentru contribuabili nerezidenţi.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 17, paragraphe 2, sous g) – Transfert de biens meubles à l’intérieur de l’Union européenne en vue d’une prestation de services – Articles 170 et 171 – Droit au remboursement de la TVA aux assujettis non établis dans l’État membre du remboursement – Directive 2008/9/CE – Notion d’“assujetti non établi dans l’État membre du remboursement” – Assujetti non identifié à la TVA dans l’État membre du remboursement.#Affaire C-242/19.

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Judgment of the Court (Ninth Chamber) of 11 June 2020.#CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 17(2)(g) – Transfer of movable property within the European Union with a view to the supply of services – Articles 170 and 171 – Right to VAT refund of taxable persons not established in the Member State of refund – Directive 2008/9/EC – Concept of ‘taxable person not established in the Member State of refund’ – Taxable person not identified for VAT purposes in the Member State of refund.#Case C-242/19.

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Arrêt de la Cour (dixième chambre) du 11 juin 2020.#Parsec Fondazione Parco delle Scienze e della Cultura contre Ministero delle Infrastrutture e dei Trasporti et Autorità nazionale anticorruzione (ANAC).#Renvoi préjudiciel – Marchés publics de travaux, de fournitures et de services – Directive 2014/24/UE – Procédure d’adjudication d’un marché de services – Services d’architecture et d’ingénierie – Article 19, paragraphe 1, et article 80, paragraphe 2 – Législation nationale limitant la possibilité de participer aux seuls opérateurs économiques constitués sous certaines formes juridiques.#Affaire C-219/19.

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Judgment of the Court (Tenth Chamber) of 11 June 2020.#Parsec Fondazione Parco delle Scienze e della Cultura v Ministero delle Infrastrutture e dei Trasporti and Autorità nazionale anticorruzione (ANAC).#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio.#Reference for a preliminary ruling — Public works contracts, public supply contracts and public service contracts — Directive 2014/24/EU — Procurement procedure for the award of a service contract — Architectural and engineering services — Article 19(1) and Article 80(2) — National legislation limiting participation solely to economic operators in certain legal forms.#Case C-219/19.

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Arrêt de la Cour (sixième chambre) du 11 juin 2020.#« KOB » SIA contre Madonas novada pašvaldības Administratīvo aktu strīdu komisija.#Renvoi préjudiciel – Articles 49 et 63 TFUE – Liberté d’établissement et libre circulation des capitaux – Directive 2006/123/CE – Acquisitions de terrains agricoles en Lettonie aux fins de leur exploitation – Régime d’autorisation préalable pour les personnes morales – Conditions spécifiques s’appliquant uniquement aux personnes morales contrôlées ou représentées par des ressortissants d’un autre État membre – Exigences de résidence et de connaissance de la langue officielle de la République de Lettonie – Discrimination directe en raison de la nationalité.#Affaire C-206/19.

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34346

Judgment of the Court (Sixth Chamber) of 11 June 2020.#SIA „KOB” v Madonas novada pašvaldības Administratīvo aktu strīdu komisija.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling — Articles 49 and 63 TFEU — Freedom of establishment and the free movement of capital — Directive 2006/123/EC — Acquisition of agricultural land in Latvia for the purpose of use — System of prior authorisation for legal persons — Specific conditions applying only to legal persons controlled or represented by nationals of another Member State — Requirements for residence and knowledge of the official language of the Republic of Latvia — Direct discrimination on grounds of nationality.#Case C-206/19.

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Arrêt de la Cour (septième chambre) du 11 juin 2020.#SCT d.d contre République de Slovénie.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Articles 90 et 273 – Base d’imposition – Réduction – Refus – Non-paiement – Assujetti n’ayant pas déclaré sa créance dans la procédure de faillite engagée à l’encontre du débiteur – Principes de neutralité fiscale et de proportionnalité – Effet direct.#Affaire C-146/19.

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Judgment of the Court (Seventh Chamber) of 11 June 2020.#SCT, d.d v Republic of Slovenia.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Taxable amount — Reduction — Refusal — Non-payment — Taxable person who did not lodge a claim in insolvency proceedings commenced against the debtor — Principles of fiscal neutrality and proportionality — Direct effect.#Case C-146/19.

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34353

Judgment of the Court (Second Chamber) of 11 June 2020.#Asociaţia “Alianța pentru combaterea abuzurilor” v TM and Others.#Reference for a preliminary ruling – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – Article 12(1) – System of strict protection for animal species – Annex IV – Canis lupus (wolf) – Article 16(1) – Natural range – Capture and transport of a specimen of a wild animal of the canis lupus species – Public safety.#Case C-88/19.

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Judgment of the Court (Second Chamber) of 11 June 2020.#Asociaţia “Alianța pentru combaterea abuzurilor” v TM and Others.#Request for a preliminary ruling from the Judecătoria Zărnești.#Reference for a preliminary ruling – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – Article 12(1) – System of strict protection for animal species – Annex IV – Canis lupus (wolf) – Article 16(1) – Natural range – Capture and transport of a specimen of a wild animal of the canis lupus species – Public safety.#Case C-88/19.

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34355

Judgment of the Court (Fourth Chamber) of 11 June 2020.#LE v Transportes Aéreos Portugueses SA.#Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Article 5(3) — Article 7(1) — Compensation to passengers in the event of denied boarding and of cancellation or long delay of flights — Exemption — Concept of ‘extraordinary circumstances’ — Unruly passengers — Possibility of relying on the occurrence of an extraordinary circumstance in respect of a flight not affected by that circumstance– Concept of ‘reasonable measures’.#Case C-74/19.

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Judgment of the Court (Fourth Chamber) of 11 June 2020.#LE v Transportes Aéreos Portugueses SA.#Request for a preliminary ruling from the Tribunal Judicial da Comarca de Lisboa - Juízo Local Cível de Lisboa – Juiz 18.#Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Article 5(3) — Article 7(1) — Compensation to passengers in the event of denied boarding and of cancellation or long delay of flights — Exemption — Concept of ‘extraordinary circumstances’ — Unruly passengers — Possibility of relying on the occurrence of an extraordinary circumstance in respect of a flight not affected by that circumstance– Concept of ‘reasonable measures’.#Case C-74/19.

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Arrêt de la Cour (neuvième chambre) du 11 juin 2020.#Vodafone Portugal – Comunicações Pessoais SA contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c) – Champ d’application – Opérations imposables – Prestation de services effectuée à titre onéreux – Indemnité versée en cas de non-respect par les clients de la période minimale d’engagement contractuel – Qualification.#Affaire C-43/19.

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Judgment of the Court (Ninth Chamber) of 11 June 2020.#Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa).#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Services supplied for consideration — Monies paid where customers fail to comply with the contractual tie-in period — Characterisation.#Case C-43/19.

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Arrêt de la Cour (première chambre) du 11 juin 2020.#État belge contre Pantochim SA.#Renvoi préjudiciel – Assistance mutuelle en matière de recouvrement de créances – Directive 76/308/CEE – Article 6, paragraphe 2, et article 10 – Directive 2008/55/CE – – Article 6, second alinéa, et article 10 – Créance fiscale de l’État membre requérant recouvrée par l’État membre requis – Qualité de cette créance – Notion de “privilège” – Compensation légale entre ladite créance et une dette fiscale de l’État membre requis.#Affaire C-19/19.

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Judgment of the Court (First Chamber) of 11 June 2020.#État belge v Pantochim SA.#Request for a preliminary ruling from the Cour de cassation (Belgium).#Reference for a preliminary ruling — Mutual assistance for the recovery of claims — Directive 76/308/EEC — Article 6(2) and Article 10 — Directive 2008/55/EC — Second paragraph of Article 6 and Article 10 — Tax claim of requesting Member State recovered by requested Member State — Status of that claim — Concept of ‘privilege’ — Statutory set-off of that claim against tax debt of requested Member State.#Case C-19/19.

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