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 (161293) cjeu_case (104314) decision (43164) directive (8067)
316 838 documents
3001

Ordonnance de la Cour (huitième chambre) du 12 mars 2026.#CW contre Agence de l’Union européenne pour la coopération judiciaire en matière pénale (Eurojust) et Agence de l’Union européenne pour la coopération des services répressifs (Europol).#Pourvoi – Article 181 du règlement de procédure de la Cour – Coopération des autorités de police et autres services répressifs des États membres – Article 340 TFUE – Règlement (UE) 2016/794 – Article 50, paragraphe 1 – Responsabilité non contractuelle de l’Agence de l’Union européenne pour la coopération des services répressifs (Europol) – Prétendu traitement illicite de données à caractère personnel transmises à Europol par des autorités nationales – Réalité du préjudice prétendument subi – Pourvoi manifestement non fondé.#Affaire C-565/25 P.

cjeu_case ·
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Ordonnance de la Cour (huitième chambre) du 12 mars 2026.#FL contre Agence de l’Union européenne pour la coopération judiciaire en matière pénale (Eurojust) et Agence de l’Union européenne pour la coopération des services répressifs (Europol).#Pourvoi – Article 181 du règlement de procédure de la Cour – Coopération des autorités de police et autres services répressifs des États membres – Article 340 TFUE – Règlement (UE) 2016/794 – Article 50, paragraphe 1 – Responsabilité non contractuelle de l’Agence de l’Union européenne pour la coopération des services répressifs (Europol) – Prétendu traitement illicite de données à caractère personnel transmises à Europol par des autorités nationales – Réalité du préjudice prétendument subi – Pourvoi en partie manifestement irrecevable et en partie manifestement non fondé.#Affaire C-564/25 P.

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Judgment of the Court (Fifth Chamber) of 12 March 2026.#BX v État belge.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer.#Case C-150/25.

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Judgment of the Court (Fifth Chamber) of 12 March 2026.#BX v État belge.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer.#Case C-150/25.

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Case C-150/25, Marhaux: Judgment of the Court (Fifth Chamber) of 12 March 2026 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg – Belgium) – BX v État belge (Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer)

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3010

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Federazione Italiana delle Banche di Credito Cooperativo e Casse Rurali (Federcasse) and Others v European Commission.#Appeal – Economic and monetary policy – Activities of credit institutions – Deposit guarantee schemes (DGSs) – Directive 2014/49/EU – Article 10(6) – Reduction of the target level of contributions to DGSs – Conditions – Application for authorisation to reduce the target level of a DGS – Letter from the European Commissioner for Financial Services, Financial Stability and Capital Markets Union stating that the conditions are not satisfied – Concept of ‘act open to challenge’ – Action for annulment.#Case C-863/24 P.

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Judgment of the Court (Tenth Chamber) of 12 March 2026.#C.M. v Ministero dell’Istruzione e del Merito.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on the ground of disability – Article 2(2) – Right of a teacher with a disability to be transferred to a particular territorial area – Article 5 – Reasonable accommodation for persons with disabilities – Priority for mobility within a territorial area as compared to mobility between different territorial areas.#Case C-597/24.

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Arrêt de la Cour (neuvième chambre) du 12 mars 2026.#Harry et Associés Sarl contre Agenzia delle entrate – Riscossione – Pescara et Agenzia delle entrate – Centro operativo di Pescara.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Remboursement de la TVA – Directive 2008/9/CE – Articles 2, 15 et 23 – Principes de neutralité de la TVA, d’effectivité et de proportionnalité – Assujetti établi dans un autre État membre que celui du remboursement de la TVA – Demande de remboursement de la TVA – Dysfonctionnement technique dans la transmission électronique de la demande – Inaction de l’administration fiscale de l’État membre du remboursement saisie de la demande – Décision juridictionnelle définitive – Autorité de la chose jugée.#Affaire C-527/24.

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Judgment of the Court (Ninth Chamber) of 12 March 2026.#Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara.#Request for a preliminary ruling from the Corte di Giustizia Tributaria di primo grado di Pescara.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of the tax authorities of the Member State of refund to which the application was made – Final judicial decision – Res judicata.#Case C-527/24.

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3015

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Intra-Community acquisition of goods – Article 168 – Deduction of input VAT due in respect of such an acquisition – Articles 178 and 179 – Rules governing the exercise of the right to deduct VAT – Late submission of invoices necessary for the exercise of the right to deduct VAT – Refusal of the right to deduct VAT – National legislation providing for a self-correction procedure enabling the taxable person to exercise his or her right of deduction beyond the tax period during which that right arose – Principles of neutrality, proportionality and effectiveness.#Case C-521/24.

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3016

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Győri Törvényszék.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Intra-Community acquisition of goods – Article 168 – Deduction of input VAT due in respect of such an acquisition – Articles 178 and 179 – Rules governing the exercise of the right to deduct VAT – Late submission of invoices necessary for the exercise of the right to deduct VAT – Refusal of the right to deduct VAT – National legislation providing for a self-correction procedure enabling the taxable person to exercise his or her right of deduction beyond the tax period during which that right arose – Principles of neutrality, proportionality and effectiveness.#Case C-521/24.

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3017

Judgment of the Court (Third Chamber) of 12 March 2026.#BC, légalement représenté par sa représentante légale v LG.#Reference for a preliminary ruling – Area of Freedom, Security and Justice – Judicial cooperation in civil matters – Regulation (EC) No 4/2009 – Jurisdiction in matters relating to maintenance obligations – Article 12 – Lis pendens – Determination of the court first seised – Article 9(a) – Concept of an ‘equivalent document’ with regard to a document instituting the proceedings – Submission of an application for legal aid before a court of a Member State by a maintenance creditor with a view to bringing an action for the variation of maintenance obligations owed to him or her – Subsequent application submitted by the maintenance debtor to vary his or her maintenance obligations before a court of another Member State – Subsequent action by the maintenance creditor before the first court after that court has granted legal aid – Classification of that application for legal aid as an ‘equivalent document’ – Conditions.#Case C-516/24.

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3018

Judgment of the Court (Third Chamber) of 12 March 2026.#BC v LG.#Reference for a preliminary ruling – Area of Freedom, Security and Justice – Judicial cooperation in civil matters – Regulation (EC) No 4/2009 – Jurisdiction in matters relating to maintenance obligations – Article 12 – Lis pendens – Determination of the court first seised – Article 9(a) – Concept of an ‘equivalent document’ with regard to a document instituting the proceedings – Submission of an application for legal aid before a court of a Member State by a maintenance creditor with a view to bringing an action for the variation of maintenance obligations owed to him or her – Subsequent application submitted by the maintenance debtor to vary his or her maintenance obligations before a court of another Member State – Subsequent action by the maintenance creditor before the first court after that court has granted legal aid – Classification of that application for legal aid as an ‘equivalent document’ – Conditions.#Case C-516/24.

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3019

Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24.

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3020

Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24.

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