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
3181

Judgment of the Court (Sixth Chamber) of 5 March 2026.#Erdrich Umformtechnik GmbH v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States – Directive 2003/49/EC – Decision to grant an exemption for a period prior to the provision of the attestation and supporting information – Article 1(12) – Time limit for provision of the attestation – Limitation on the period that may be subject to an exemption.#Case C-828/24.

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3182

Arrêt de la Cour (neuvième chambre) du 5 mars 2026.#SG contre Gemeinde Wien.#Renvoi préjudiciel – Politique sociale – Égalité de traitement en matière d’emploi et de travail – Directive 2000/78/CE – Interdiction de discrimination fondée sur l’âge – Réglementation régionale relative à la rémunération des agents contractuels – Prise en compte des périodes d’emploi accomplies avant l’âge de 18 ans – Nouveau régime de rémunération remplaçant une réglementation antérieure déclarée discriminatoire.#Affaire C-757/24.

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3183

Judgment of the Court (Ninth Chamber) of 5 March 2026.#SG v Gemeinde Wien.#Request for a preliminary ruling from the Arbeits- und Sozialgericht Wien.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Regional legislation on the remuneration of contract staff members – Periods of employment completed before the age of 18 taken into account – New remuneration system replacing previous legislation found to be discriminatory.#Case C-757/24.

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3184

Arrêt de la Cour (huitième chambre) du 5 mars 2026.#Commission européenne contre République portugaise.#Manquement d’État – Article 260, paragraphe 2, TFUE – Arrêt de la Cour constatant un manquement – Environnement – Directive 92/43/CEE – Faune et flore sauvages – Conservation des habitats naturels ainsi que de la faune et de la flore sauvages – Article 4, paragraphe 4 – Annexes I et II – Sites d’importance communautaire – Zones spéciales de conservation – Absence de désignation – Article 6, paragraphe 1 – Mesures de conservation nécessaires – Absence d’adoption – Inexécution de l’arrêt de la Cour – Sanctions pécuniaires – Somme forfaitaire – Astreinte.#Affaire C-613/24.

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3186

Judgment of the Court (Fifth Chamber) of 5 March 2026.#Eisenberger Gerüstbau GmbH v JK.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Distance contract concluded between a consumer and a trader – Concept of ‘consumer’ – Contact established between the consumer and the trader by another trader commissioned by the consumer – Article 2(7) – Right of withdrawal of the consumer – Article 9(1) – Abuse of rights.#Case C-564/24.

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3187

Judgment of the Court (Fifth Chamber) of 5 March 2026.#Eisenberger Gerüstbau GmbH v JK.#Request for a preliminary ruling from the Kammergericht.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Distance contract concluded between a consumer and a trader – Concept of ‘consumer’ – Contact established between the consumer and the trader by another trader commissioned by the consumer – Article 2(7) – Right of withdrawal of the consumer – Article 9(1) – Abuse of rights.#Case C-564/24.

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3188

Arrêt de la Cour (dixième chambre) du 5 mars 2026.#Staatssecretaris van Justitie en Veiligheid contre X.#Renvoi préjudiciel – Politique d’asile – Directive 2013/32/UE – Article 31, paragraphe 3, troisième alinéa, sous b) – Procédures pour l’octroi et le retrait de la protection internationale – Possibilité de prolonger le délai de décision de six mois en cas d’un grand nombre de demandes de protection internationale déposées simultanément – Décisions de prolongation successives – Conditions et limites – Article 4, paragraphe 1 – Obligation, pour les États membres, de veiller à ce que l’autorité responsable de la détermination dispose des moyens appropriés pour accomplir ses tâches.#Affaire C-489/24.

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3189

Judgment of the Court (Tenth Chamber) of 5 March 2026.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Asylum policy – Directive 2013/32/EU – Point (b) of the third subparagraph of Article 31(3) – Procedures for granting and withdrawing international protection – Possibility to extend the six-month time limit for taking a decision in the event of a large number of applications for international protection lodged simultaneously – Successive extension decisions – Conditions and limits – Article 4(1) – Obligation for Member States to ensure that the determining authority is provided with appropriate means to carry out its tasks.#Case C-489/24.

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3190

Arrêt de la Cour (deuxième chambre) du 5 mars 2026.#MB “Žaidimų valiuta” contre Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Exonérations – Article 135, paragraphe 1, sous e) – Opérations de change d’unités de monnaie virtuelle d’un jeu vidéo en ligne contre des devises traditionnelles – Calcul de la base d’imposition – Article 30 bis – Bons à usages multiples – Monnaie virtuelle d’un jeu vidéo en ligne.#Affaire C-472/24.

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3191

Judgment of the Court (Second Chamber) of 5 March 2026.#MB "Žaidimų valiuta" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(e) – Transactions involving the exchange of units of virtual money of an online video game for traditional currencies – Calculation of the taxable amount – Article 30a – Multi-purpose vouchers – Virtual money of an online video game.#Case C-472/24.

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3192

Judgment of the Court (Second Chamber) of 5 March 2026.#DO v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Asylum policy – Regulation (EU) No 604/2013 – Article 3(2) – Article 29 – Transfer of the asylum seeker to the Member State responsible for examining the application for international protection – Suspension, by the Member State responsible, of the taking charge and taking back of asylum seekers – Directive (EU) 2013/32 – Article 33 – Inadmissible applications.#Case C-458/24.

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3193

Judgment of the Court (Second Chamber) of 5 March 2026.#DO v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Sigmaringen.#Reference for a preliminary ruling – Asylum policy – Regulation (EU) No 604/2013 – Article 3(2) – Article 29 – Transfer of the asylum seeker to the Member State responsible for examining the application for international protection – Suspension, by the Member State responsible, of the taking charge and taking back of asylum seekers – Directive (EU) 2013/32 – Article 33 – Inadmissible applications.#Case C-458/24.

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3194

Judgment of the Court (Fourth Chamber) of 5 March 2026.#Romania v European Commission.#Appeal – Common Agricultural Policy (CAP) – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Implementing Decision (EU) 2021/2020 – Expenditure excluded from European Union financing – Expenditure incurred by Romania – Regulation (EU) No 1306/2013 – Article 52 – Conformity clearance procedure – Implementing Regulation (EU) No 908/2014 – Article 34 – Change in the legal basis of the European Commission’s proposals for financial corrections – Possibility for the Member State concerned to make its views on those proposals known in a meaningful way – Concept of ‘external factor’ – Regulation (EU) No 1307/2013 – Article 44 – Diversification requirements – Confusion between set-aside land and temporary grassland – Implementing Regulation (EU) No 809/2014 – Article 35 – Increase in the control rate – Concept of ‘significant non-compliance’.#Case C-457/24 P.

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3195

Judgment of the Court (Fourth Chamber) of 5 March 2026.#Romania v European Commission.#Appeal – Common Agricultural Policy (CAP) – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Implementing Decision (EU) 2021/2020 – Expenditure excluded from EU financing – Expenditure incurred by Romania – Regulation (EU) No 1306/2013 – Article 52 – Conformity clearance procedure – Implementing Regulation (EU) No 908/2014 – Article 34 – Change in the legal basis of the European Commission’s proposals for financial corrections – Possibility for the Member State concerned to make its views on those proposals known in a meaningful way – Concept of ‘external factor’ – Regulation (EU) No 1307/2013 – Article 44 – Diversification requirements – Confusion between set-aside land and temporary grassland – Implementing Regulation (EU) No 809/2014 – Article 35 – Increase in the control rate – Concept of ‘significant non-compliance’.#Case C-457/24 P.

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3198

Judgment of the Court (Fourth Chamber) of 5 March 2026.#J-GmbH and Others v Finanzamt K and Others.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Short-term accommodation in hotels and similar establishments – Annex III, point (12) – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Supplies that are ancillary to accommodation – National regulations establishing a mechanism for separating taxable transactions – No application of the reduced VAT rate to supplies that are not directly used for the accommodation – Principle of fiscal neutrality.#Joined Cases C-409/24 to C-411/24.

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3199

Judgment of the Court (Fourth Chamber) of 5 March 2026.#J-GmbH and Others v Finanzamt K and Others.#Requests for a preliminary ruling from the Bundesfinanzhof.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Short-term accommodation in hotels and similar establishments – Annex III, point (12) – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Supplies that are ancillary to accommodation – National regulations establishing a mechanism for separating taxable transactions – No application of the reduced VAT rate to supplies that are not directly used for the accommodation – Principle of fiscal neutrality.#Joined Cases C-409/24 to C-411/24.

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