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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316 947 documents
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Arrêt de la Cour (dixième chambre) du 9 décembre 2021.#Kemwater ProChemie s. r. o. contre Odvolací finanční ředitelství.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 168 – Droit à déduction de la taxe acquittée en amont – Conditions matérielles du droit à déduction – Qualité d’assujetti du fournisseur – Charge de la preuve – Refus du droit à déduction lorsque le véritable fournisseur n’a pas été identifié – Conditions.#Affaire C-154/20.

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Judgment of the Court (Tenth Chamber) of 9 December 2021.#Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct input tax – Material conditions governing the right of deduction – Supplier’s status as taxable person – Burden of proof – Refusal of the right of deduction where the true supplier has not been identified – Conditions.#Case C-154/20.

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Opinion of Advocate General Campos Sánchez-Bordona delivered on 9 December 2021.#Criminal proceedings against BV.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of the penalties imposed – Penalties of different kinds.#Case C-570/20.

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Opinion of Advocate General Rantos delivered on 9 December 2021.#Q and Others v United Airlines, Inc.#Request for a preliminary ruling from the Nederlandstalige Ondernemingsrechtbank Brussel.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Connecting flight consisting of two flight legs – Significant delay to final destination caused in the second leg of that flight linking two airports in a third country – Validity of that regulation under international law.#Case C-561/20.

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Opinion of Advocate General Szpunar delivered on 9 June 2022.#SIA 'EUROAPTIEKA' v Ministru kabinets.#Request for a preliminary ruling from the Satversmes tiesa.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 86(1) – Concept of ‘advertising of medicinal products’ – Article 87(3) – Rational use of medicinal products – Article 90 – Prohibited advertising methods – Advertising of medicinal products neither subject to medical prescription nor reimbursed – Advertising on the basis of price – Advertising of special sales – Advertising of bundled sales – Prohibition.#Case C-530/20.

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Opinion of Advocate General Pitruzzella delivered on 9 December 2021.#GD and ES v Luso Temp - Empresa de Trabalho Temporário SA.#Request for a preliminary ruling from the Tribunal Judicial da Comarca de Braga - Juízo do Trabalho de Barcelos.#Reference for a preliminary ruling – Social policy – Directive 2008/104/EC – Temporary agency work – Article 5(1) – Principle of equal treatment – Article 3(1)(f) – Concept of ‘basic working and employment conditions of temporary agency workers’ – Compensation payable in respect of days of paid annual leave not taken and the corresponding holiday bonus pay in the event of the termination of the employment relationship.#Case C-426/20.

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Opinion of Advocate General Rantos delivered on 9 December 2021.#Servizio Elettrico Nazionale SpA and Others v Autorità Garante della Concorrenza e del Mercato and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Competition – Dominant position – Abuse – Article 102 TFEU – Effect of a practice on the well-being of consumers and on the structure of the market – Abusive exclusionary practice – Whether the practice is capable of producing an exclusionary effect – Use of means other than those coming within the scope of competition on the merits – Hypothetical as-efficient competitor unable to replicate the practice – Existence of an anticompetitive intent – Opening up of the market for the sale of electricity to competition – Transfer of commercially sensitive information within a group of undertakings in order to preserve a dominant position inherited from a statutory monopoly – Imputability of a subsidiary’s conduct to the parent company.#Case C-377/20.

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Opinion of Advocate General Szpunar delivered on 9 December 2021.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations – Liability of Member States for harm caused to individuals by infringements of EU law – Infringement of EU law attributable to the national legislature – Infringement of the Constitution of a Member State attributable to the national legislature – Principles of equivalence and effectiveness.#Case C-278/20.

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Opinion of Advocate General Pitruzzella delivered on 9 December 2021.#Federatie Nederlandse Vakbeweging v Heiploeg Seafood International BV and Heitrans International BV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Directive 2001/23/EC – Articles 3 to 5 – Transfers of undertakings – Safeguarding of employees’ rights – Exceptions – Insolvency proceedings – ‘Pre-pack’ – Survival of an undertaking – Transfer of (part of) an undertaking following a declaration of insolvency preceded by a pre-pack.#Case C-237/20.

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Opinion of Advocate General Pikamäe delivered on 9 December 2021.#OT v Vyriausioji tarnybinės etikos komisija.#Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Charter of Fundamental Rights of the European Union – Articles 7, 8 and 52(1) – Directive 95/46/EC – Article 7(c) – Article 8(1) – Regulation (EU) 2016/679 – Point (c) of the first subparagraph of Article 6(1) and the second subparagraph of Article 6(3) – Article 9(1) – Processing necessary for compliance with a legal obligation to which the controller is subject – Objective of public interest – Proportionality – Processing of special categories of personal data – National legislation requiring publication on the internet of data contained in the declarations of private interests of natural persons working in the public service or of heads of associations or establishments receiving public funds – Prevention of conflicts of interest and of corruption in the public sector.#Case C-184/20.

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Case C-708/20: Judgment of the Court (Eighth Chamber) of 9 December 2021 (request for a preliminary ruling from the County Court at Birkenhead — United Kingdom) — BT v Seguros Catalana Occidente, EB (Reference for a preliminary ruling — Cooperation in civil and commercial matters — Regulation (EU) No 1215/2012 — Jurisdiction, recognition and enforcement in civil and commercial matters — Jurisdiction in insurance matters — Claim for compensation for damage suffered by an individual domiciled in a Member State following an accident in rented accommodation in another Member State — Action brought by the injured person against, first, the insurer and, secondly, against the insured owner of that accommodation — Applicability of Article 13(3) of that regulation)

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Case C-374/20 P: Judgment of the Court (Tenth Chamber) of 9 December 2021 — Agrochem-Maks d.o.o. v European Commission, Kingdom of Sweden (Appeal — Plant protection products — Active substance — Regulation (EC) No 1107/2009 — Article 6(f) — Annex II, point 2.2 — Definition of ‘further confirmatory information’ — Implementing Regulation (EU) No 844/2012 — Article 13(3) — Non-renewal of approval of the active substance ‘oxasulfuron’ for its placing on the market — Scope of the rapporteur Member State’s decision to declare the application for renewal to be admissible — Right of that Member State and of the European Food Safety Authority (EFSA) to require the applicant to provide further information — Right of the rapporteur Member State to amend its draft renewal assessment report — Precautionary principle)

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Case C-370/20: Judgment of the Court (Fourth Chamber) of 9 December 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Pro Rauchfrei eV v JS e.K. (Reference for a preliminary ruling — Manufacture, presentation and sale of tobacco products — Directive 2014/40/EU — Labelling and packaging — Article 8(8) — Health warnings which must appear on each unit packet of a tobacco product and any outside packaging — Automatic vending machine for cigarette packets — Health warnings not visible from the outside — Representation of unit packets — Concept of ‘images’ of unit packets and any outside packaging targeting consumers in the European Union)

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Case C-242/20: Judgment of the Court (Fourth Chamber) of 9 December 2021 (request for a preliminary ruling from the Visoki trgovački sud Republike Hrvatske — Croatia) — HRVATSKE ŠUME d.o.o., Zagreb, successor in title to HRVATSKE ŠUME javno poduzeće za gospodarenje šumama i šumskim zemljištima u Republici Hrvatskoj p.o., Zagreb v BP Europa SE, successor in title to Deutsche BP AG, in turn successor in title to The Burmah Oil (Deutschland) GmbH (Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EC) No 44/2001 — Article 5(3) — Concept of ‘matters relating to tort, delict or quasi-delict’ — Judicial enforcement proceedings — Action for recovery of sums unduly paid based on unjust enrichment — Article 22(5) — Enforcement of judgments — Exclusive jurisdiction)

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Case C-217/20: Judgment of the Court (Second Chamber) of 9 December 2021 (request for a preliminary ruling from the Rechtbank Overijssel — Netherlands) — XXXX v Staatssecretaris van Financiën (Reference for a preliminary ruling — Directive 2003/88/EC — Organisation of working time — Protection of the health and safety of workers — Article 7(1) — Right to paid annual leave — Level of remuneration — Reduced remuneration due to incapacity for work)

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Case C-154/20: Judgment of the Court (Tenth Chamber) of 9 December 2021 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right to deduct input tax — Material conditions governing the right of deduction — Supplier’s status as taxable person — Burden of proof — Refusal of the right of deduction where the true supplier has not been identified — Conditions)

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