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 (161340) cjeu_case (104315) decision (43225) directive (8067)
316 947 documents
39741

Judgment of the Court (Seventh Chamber) of 13 January 2022.#Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption of hospital and medical care – Closely related activities – Thermal treatment – Amount charged for compiling an individual file including the user’s clinical history.#Case C-513/20.

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39742

Judgment of the Court (Eighth Chamber) of 13 January 2022.#MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Companies – Corporation tax – Tax inspection – Scope of EU law – Charter of Fundamental Rights of the European Union – Article 51(1) – Implementation of EU law – None – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Accounting of income generated from intellectual property rights – Article 2(3) – Principle that a true and fair view must be given – Article 31 – Valuation of items shown in annual accounts – Compliance with accounting principles.#Case C-363/20.

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39743

Judgment of the Court (Eighth Chamber) of 13 January 2022.#MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Companies – Corporation tax – Tax inspection – Scope of EU law – Charter of Fundamental Rights of the European Union – Article 51(1) – Implementation of EU law – None – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Accounting of income generated from intellectual property rights – Article 2(3) – Principle that a true and fair view must be given – Article 31 – Valuation of items shown in annual accounts – Compliance with accounting principles.#Case C-363/20.

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39746

Judgment of the Court (Third Chamber) of 13 January 2022.#Liviu Dragnea v European Commission.#Appeal – Investigations conducted by the European Anti-Fraud Office (OLAF) – Investigation reports – Request for an investigation to be opened into the conduct of previous OLAF investigations – Request to access documents – Letter of refusal – Article 263 TFEU – Decision against which an action for annulment may be brought – Time limit for bringing proceedings – Action against a letter confirming OLAF’s investigation reports – Regulation (EC) No 1049/2001 – Article 6 and Article 7(2) – Obligation to inform the applicant of his or her right to make a confirmatory application.#Case C-351/20 P.

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39747

Judgment of the Court (Third Chamber) of 13 January 2022.#Liviu Dragnea v European Commission.#Appeal – Investigations conducted by the European Anti-Fraud Office (OLAF) – Investigation reports – Request for an investigation to be opened into the conduct of previous OLAF investigations – Request to access documents – Letter of refusal – Article 263 TFEU – Decision against which an action for annulment may be brought – Time limit for bringing proceedings – Action against a letter confirming OLAF’s investigation reports – Regulation (EC) No 1049/2001 – Article 6 and Article 7(2) – Obligation to inform the applicant of his or her right to make a confirmatory application.#Case C-351/20 P.

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39748

Judgment of the Court (Ninth Chamber) of 13 January 2022.#Skarb Państwa - Starosta Nyski v New Media Development & Hotel Services Sp. z o.o.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payments in commercial transactions – Scope – Concept of ‘commercial transactions’ – Public authority acting in its capacity as creditor of an undertaking – Not included – Grant by a public authority of a usufruct of immovable property against payment of an annual fee.#Case C-327/20.

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39749

Judgment of the Court (Ninth Chamber) of 13 January 2022.#Skarb Państwa - Starosta Nyski v New Media Development & Hotel Services Sp. z o.o.#Request for a preliminary ruling from the Sąd Okręgowy w Opolu.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payments in commercial transactions – Scope – Concept of ‘commercial transactions’ – Public authority acting in its capacity as creditor of an undertaking – Not included – Grant by a public authority of a usufruct of immovable property against payment of an annual fee.#Case C-327/20.

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39750

Arrêt de la Cour (troisième chambre) du 13 janvier 2022.#« MONO » SIA contre Valsts ieņēmumu dienests.#Renvoi préjudiciel – Droits d’accise – Directive 2008/118/CE – Exonération de l’accise harmonisée – Produits destinés à être utilisés dans le cadre de relations diplomatiques ou consulaires – Conditions d’application de l’exonération fixées par l’État membre d’accueil – Paiement par des moyens autres que les espèces.#Affaire C-326/20.

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39751

Judgment of the Court (Third Chamber) of 13 January 2022.#SIA 'MONO' v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Reference for a preliminary ruling – Excise duty – Directive 2008/118/EC – Exemption from the harmonised excise duty – Goods intended to be used in the context of diplomatic and consular relations – Conditions for the exemption to apply laid down by the host Member State – Payment by non-cash means.#Case C-326/20.

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39752

Arrêt de la Cour (première chambre) du 13 janvier 2022.#Zipvit Ltd contre The Commissioners for Her Majesty's Revenue & Customs.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 168 – Droit à déduction – Prestation de services postaux erronément exonérée – TVA réputée intégrée dans le prix commercial de la prestation aux fins de l’exercice du droit à déduction – Exclusion – Notion de TVA “due ou acquittée”.#Affaire C-156/20.

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39753

Judgment of the Court (First Chamber) of 13 January 2022.#Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction – Not included – Concept of VAT ‘due or paid’.#Case C-156/20.

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39754

Judgment of the Court (Second Chamber) of 13 January 2022.#Regione Puglia v Ministero dell'Ambiente e della Tutela del Territorio e del Mare and Others.#Reference for a preliminary ruling – Energy – Directive 94/22/EC – Conditions for granting and using authorisations for the prospection, exploration and production of hydrocarbons – Authorisation for the prospection of hydrocarbons in a specific geographical area for a specified period – Contiguous areas – Grant of several authorisations to the same operator – Directive 2011/92/EU – Article 4(2) and (3) – Environmental impact assessment.#Case C-110/20.

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39755

Judgment of the Court (Second Chamber) of 13 January 2022.#Regione Puglia v Ministero dell'Ambiente e della Tutela del Territorio e del Mare and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Energy – Directive 94/22/EC – Conditions for granting and using authorisations for the prospection, exploration and production of hydrocarbons – Authorisation for the prospection of hydrocarbons in a specific geographical area for a specified period – Contiguous areas – Grant of several authorisations to the same operator – Directive 2011/92/EU – Article 4(2) and (3) – Environmental impact assessment.#Case C-110/20.

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39756

Judgment of the Court (Third Chamber) of 13 January 2022.#Minister Sprawiedliwości v Prokurator Krajowy – Pierwszy Zastępca Prokuratora Generalnego and Rzecznik Dyscyplinarny Izby Adwokackiej w Warszawie.#Reference for a preliminary ruling – Admissibility – Article 267 TFEU – Definition of ‘court or tribunal of a Member State’ – Bar Association Disciplinary Court – Disciplinary investigation initiated against a lawyer – Decision of the Disciplinary Agent finding that there was no disciplinary offence and terminating the investigation – Appeal by the Minister for Justice to the Bar Association Disciplinary Court – Directive 2006/123/EC – Services in the internal market – Article 4, point (6), and Article 10(6) – Authorisation scheme – Withdrawal of authorisation – Article 47 of the Charter of Fundamental Rights of the European Union – Not applicable.#Case C-55/20.

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39757

Judgment of the Court (Third Chamber) of 13 January 2022.#Minister Sprawiedliwości v Prokurator Krajowy – Pierwszy Zastępca Prokuratora Generalnego and Rzecznik Dyscyplinarny Izby Adwokackiej w Warszawie.#Request for a preliminary ruling from the Sąd Dyscyplinarny Izby Adwokackiej w Warszawie.#Reference for a preliminary ruling – Admissibility – Article 267 TFEU – Definition of ‘court or tribunal of a Member State’ – Bar Association Disciplinary Court – Disciplinary investigation initiated against a lawyer – Decision of the Disciplinary Agent finding that there was no disciplinary offence and terminating the investigation – Appeal by the Minister for Justice to the Bar Association Disciplinary Court – Directive 2006/123/EC – Services in the internal market – Article 4, point (6), and Article 10(6) – Authorisation scheme – Withdrawal of authorisation – Article 47 of the Charter of Fundamental Rights of the European Union – Not applicable.#Case C-55/20.

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39758

Opinion of Advocate General Richard de la Tour delivered on 13 January 2022.#Ligebehandlingsnævnet acting on behalf of A v HK/Danmark and HK/Privat.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Prohibition of discrimination on grounds of age – Directive 2000/78/EC – Article 3(1)(a) and (d) – Scope – Post of elected sector convenor of an organisation of workers – Statutes of that organisation under which only members under the age of 60 or 61 on the date of the election are eligible to stand as sector convenor.#Case C-587/20.

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39759

Opinion of Advocate General Richard de la Tour delivered on 13 January 2022.#Criminal procedure against IR.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 8 – Right to be present at the trial – Information regarding the holding of the trial – Inability to locate the accused person notwithstanding the reasonable efforts of the competent authorities – Possibility of a trial and a conviction in absentia – Article 9 – Right to a new trial, or to another legal remedy, which allows a fresh determination of the merits of the case.#Case C-569/20.

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39760

Opinion of Advocate General Rantos delivered on 13 January 2022.#Association France Nature Environnement v Premier ministre and Ministre de la Transition écologique et solidaire.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Environment – Directive 2000/60/EC – Framework for European Union action in the field of water policy – Article 4(1)(a) – Environmental objectives relating to surface water – Obligation of the Member States not to authorise a programme or project that may cause a deterioration of the status of a body of surface water – Concept of ‘deterioration’ of the status of a body of surface water – Article 4(6) and (7) – Derogations from the prohibition of deterioration – Conditions – Programme or project having temporary, short-term impacts on the status of a body of surface water which are without lasting consequences.#Case C-525/20.

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