Documents : Union européenne

Union supranationale de 27 États membres. Les actes officiels (règlements, directives, décisions) sont publiés par l'Office des publications de l'UE (Cellar/EUR-Lex). La jurisprudence de la Cour de justice de l'UE (CJUE) relève également d'un organe de l'UE.

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regulation (161334) cjeu_case (104314) decision (43198) directive (8067)
316 913 documents
25893

Judgment of the Court (Eighth Chamber) of 7 September 2023.#Michael Schütte v Finanzamt Brilon.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT.#Case C-453/22.

cjeu_case ·
25894

Judgment of the Court (Eighth Chamber) of 7 September 2023.#Michael Schütte v Finanzamt Brilon.#Request for a preliminary ruling from the Finanzgericht Münster.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT.#Case C-453/22.

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25897

Judgment of the Court (Tenth Chamber) of 7 September 2023.#KRI SpA v Agenzia delle Dogane e dei Monopoli.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Free movement of goods – Excise duties – Directive 92/12/EEC – Article 6(1)(a) – Chargeability of excise duty – Irregular departure from a suspension arrangement – Unlawful act solely attributable to a third party – Falsification of the accompanying administrative document – Article 14(1) – Exemption for losses occurring under the suspension arrangement – Fortuitous events or force majeure – Liability of the authorised warehousekeeper.#Case C-323/22.

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25898

Arrêt de la Cour (cinquième chambre) du 7 septembre 2023.#Nexive Commerce Srl e.a. contre Autorità per le Garanzie nelle Comunicazioni e.a.#Renvoi préjudiciel – Services postaux dans l’Union européenne – Directive 97/67/CE – Article 9, paragraphe 2, deuxième alinéa, quatrième tiret, et paragraphe 3 – Article 22 – Entreprises du secteur postal – Contribution aux coûts de fonctionnement de l’autorité réglementaire du secteur postal – Obligation – Charge financière assumée exclusivement par les acteurs du marché, sans distinction en fonction du type des services fournis – Principes de proportionnalité et de non-discrimination.#Affaire C-226/22.

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25899

Judgment of the Court (Fifth Chamber) of 7 September 2023.#Nexive Commerce Srl and Others v Autorità per le Garanzie nelle Comunicazioni and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Postal services in the European Union – Directive 97/67/EC – Fourth indent of the second subparagraph of Article 9(2) and Article 9(3) – Article 22 – Undertakings in the postal sector – Contribution to the operational costs of the regulatory authority for the postal sector – Obligation – Financial burden borne exclusively by market participants, without distinction according to the type of services provided – Principles of proportionality and non-discrimination.#Case C-226/22.

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25900

Judgment of the Court (Fourth Chamber) of 7 September 2023.#Criminal proceedings against.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Right to information in criminal proceedings – Directive 2012/13/EU – Right of access to a lawyer in criminal proceedings – Directive 2013/48/EU – Scope – National legislation which does not refer to the concept of a suspect – Preliminary stage of the criminal proceedings – Coercive measure of personal search and seizure – Retrospective authorisation by the court having jurisdiction – Lack of judicial review of measures to obtain evidence – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – Effective exercise of the rights of defence of suspects and of accused persons during the judicial review of measures to obtain evidence.#Case C-209/22.

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