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
41243

Arrêt de la Cour (sixième chambre) du 11 novembre 2021.#ELVOSPOL s.r.o. contre Odvolací finanční ředitelství.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 90 – Réduction de la base d’imposition à la TVA – Non-paiement total ou partiel du prix en raison de la faillite du débiteur – Conditions imposées par une réglementation nationale pour la rectification de la TVA en aval – Condition selon laquelle la créance partiellement ou totalement non payée ne doit pas être née au cours de la période de six mois précédant la déclaration de faillite de la société débitrice – Non-conformité.#Affaire C-398/20.

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Judgment of the Court (Sixth Chamber) of 11 November 2021.#ELVOSPOL s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Krajský soud v Brně.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount for VAT purposes – Total or partial non-payment of the price on account of the debtor’s insolvency – Conditions imposed by national legislation for the adjustment of output VAT – Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company – Non-compliance.#Case C-398/20.

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Judgment of the Court (Eighth Chamber) of 11 November 2021.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V. v Dr. August Oetker Nahrungsmittel KG.#Reference for a preliminary ruling – Regulation (EU) No 1169/2011 – Provision of food information to consumers – Article 9(1)(l) – Nutrition declaration – Second subparagraph of Article 31(3) – Calculation of the energy value and of the amounts of nutrients – Possibility of providing that information for the food after preparation – Conditions – Second subparagraph of Article 33(2) – Expression on a per portion basis or per consumption unit.#Case C-388/20.

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Judgment of the Court (Eighth Chamber) of 11 November 2021.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V. v Dr. August Oetker Nahrungsmittel KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Regulation (EU) No 1169/2011 – Provision of food information to consumers – Article 9(1)(l) – Nutrition declaration – Second subparagraph of Article 31(3) – Calculation of the energy value and of the amounts of nutrients – Possibility of providing that information for the food after preparation – Conditions – Second subparagraph of Article 33(2) – Expression on a per portion basis or per consumption unit.#Case C-388/20.

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Arrêt de la Cour (première chambre) du 11 novembre 2021.#Bank Sepah contre Overseas Financial Limited et Oaktree Finance Limited.#Renvoi préjudiciel – Politique étrangère et de sécurité commune (PESC) – Mesures restrictives contre la République islamique d’Iran – Règlement (CE) no 423/2007 – Gel des fonds de personnes, d’entités ou d’organismes reconnus par le Conseil de l’Union européenne comme participant à la prolifération nucléaire – Notions de “gel des fonds” et de “gel des ressources économiques” – Possibilité d’appliquer une mesure conservatoire sur des fonds et des ressources économiques gelés – Créance antérieure au gel des avoirs et étrangère au programme nucléaire et balistique iranien.#Affaire C-340/20.

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Judgment of the Court (First Chamber) of 11 November 2021.#Bank Sepah v Overseas Financial Limited and Oaktree Finance Limited.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Common foreign and security policy (CFSP) – Restrictive measures against the Islamic Republic of Iran – Regulation (EC) No 423/2007 – Freezing of funds of persons, entities or bodies recognised by the Council of the European Union as being engaged in nuclear proliferation – Concepts of ‘freezing of funds’ and ‘freezing of economic resources’ – Possibility of applying a protective measure in respect of frozen funds and economic resources – Claim pre-dating the freezing of assets and unrelated to Iran’s nuclear and ballistic programme.#Case C-340/20.

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Arrêt de la Cour (huitième chambre) du 11 novembre 2021.#Regione Veneto contre Plan Eco S.r.l.#Renvoi préjudiciel – Environnement – Règlement (CE) no 1013/2006 – Transferts de déchets – Article 3, paragraphe 5, et article 11, paragraphe 1, sous i) – Directive 2008/98/CE – Gestion des déchets – Article 16 – Principes d’autosuffisance et de proximité – Décision 2000/532/CE – Catalogue européen des déchets (CED) – Déchets municipaux en mélange soumis à un traitement mécanique ne modifiant pas leur nature.#Affaire C-315/20.

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Judgment of the Court (Eighth Chamber) of 11 November 2021.#Regione Veneto v Plan Eco Srl.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Environment – Regulation (EC) No 1013/2006 – Shipments of waste – Article 3(5) and Article 11(1)(i) – Directive 2008/98/EC – Waste management – Article 16 – Principles of self-sufficiency and proximity – Decision 2000/532/EC – European Waste Catalogue (EWC) – Mixed municipal waste subject to mechanical treatment which does not alter its nature.#Case C-315/20.

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Arrêt de la Cour (cinquième chambre) du 11 novembre 2021.#Ferimet SL contre Administración General del Estado.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 168 – Droit à déduction – Article 199 – Régime de l’autoliquidation – Principe de neutralité fiscale – Conditions matérielles du droit à déduction – Qualité d’assujetti du fournisseur – Charge de la preuve – Fraude – Pratique abusive – Facture mentionnant un fournisseur fictif.#Affaire C-281/20.

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Judgment of the Court (Fifth Chamber) of 11 November 2021.#Ferimet SL v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Article 199 – Reverse charge procedure – Principle of fiscal neutrality – Material conditions governing the right to deduct – Supplier’s status as taxable person – Burden of proof – Fraud – Abusive practice – Invoice referring to a fictitious supplier.#Case C-281/20.

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Judgment of the Court (Fifth Chamber) of 11 November 2021.#MG v Dublin City Council.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 2 – Concept of ‘working time’ – Retained firefighter – Stand-by time according to a stand-by system – Pursuit, during the period of stand-by time, of a self-employed professional activity – Constraints arising from the stand-by system.#Case C-214/20.

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Judgment of the Court (Fifth Chamber) of 11 November 2021.#MG v Dublin City Council.#Request for a preliminary ruling from the The Labour Court, Ireland.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 2 – Concept of ‘working time’ – Retained firefighter – Stand-by time according to a stand-by system – Pursuit, during the period of stand-by time, of a self-employed professional activity – Constraints arising from the stand-by system.#Case C-214/20.

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Arrêt de la Cour (troisième chambre) du 11 novembre 2021.#BJ et OV contre Mme M e.a.#Renvoi préjudiciel – Libre circulation des personnes – Citoyenneté de l’Union – Article 21 TFUE – Liberté d’établissement – Article 49 TFUE – Égalité de traitement – Directive 2004/38/CE – Article 24, paragraphe 1 – Réglementation du Royaume-Uni de Grande-Bretagne et d’Irlande du Nord subordonnant la distraction, en principe intégrale et automatique, de la masse de la faillite de droits à pension tirés d’un plan d’épargne retraite à une exigence d’agrément, à des fins fiscales, du plan d’épargne retraite concerné – Imposition de cette exigence dans une procédure d’insolvabilité d’un citoyen de l’Union ayant exercé son droit de libre circulation afin d’exercer, à titre permanent, une activité non salariée au Royaume-Uni – Droits à pension tirés par ce citoyen de l’Union d’un plan d’épargne retraite constitué et agréé à des fins fiscales dans son État membre d’origine – Exclusion de ces droits à pension du bénéfice de ladite distraction de la masse de la faillite – Application à ces droits à pension d’un régime de distraction de la masse de la faillite nettement moins avantageux pour le failli.#Affaire C-168/20.

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Judgment of the Court (Third Chamber) of 11 November 2021.#BJ and OV v Mrs M and Others.#Request for a preliminary ruling from the High Court of Justice Business and Property Courts of England and Wales.#Reference for a preliminary ruling – Freedom of movement of persons – Citizenship of the Union – Article 21 TFEU – Freedom of establishment – Article 49 TFEU – Equal treatment – Directive 2004/38/EC – Article 24(1) – Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities – Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis – That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State – Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights – Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt.#Case C-168/20.

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41257

Judgment of the Court (Ninth Chamber) of 11 November 2021.#Hellenic Republic v European Commission.#Appeal – Common agricultural policy – EAGF and EAFRD – Expenditure excluded from EU financing – Expenditure incurred by the Hellenic Republic – Conformity clearance procedure – Plea raised for the first time during the oral proceedings at first instance – Regulation (EC) No 796/2004 – Article 2(2) – Regulation (EU) No 1307/2013 – Article 4(1)(h) – Concept of ‘permanent pasture’ – Distortion of evidence – Delegated Regulation (EU) No 907/2014 – Article 12(4) – One-off correction – Conditions – Burden of proof.#Case C-106/20 P.

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Judgment of the Court (Ninth Chamber) of 11 November 2021.#Hellenic Republic v European Commission.#Appeal – Common agricultural policy – EAGF and EAFRD – Expenditure excluded from EU financing – Expenditure incurred by the Hellenic Republic – Conformity clearance procedure – Plea raised for the first time during the oral proceedings at first instance – Regulation (EC) No 796/2004 – Article 2(2) – Regulation (EU) No 1307/2013 – Article 4(1)(h) – Concept of ‘permanent pasture’ – Distortion of evidence – Delegated Regulation (EU) No 907/2014 – Article 12(4) – One-off correction – Conditions – Burden of proof.#Case C-106/20 P.

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Opinion of Advocate General Campos Sánchez-Bordona delivered on 11 November 2021.#Koch Media GmbH v FU.#Request for a preliminary ruling from the Landgericht Saarbrücken.#Reference for a preliminary ruling – Intellectual property rights – Directive 2004/48/EC – Article 14 – Concepts of ‘legal costs’ and ‘other expenses’ – Warning notice to ensure enforcement of intellectual property rights out of court – Lawyers’ fees – Classification – National provision limiting the amount of those costs recoverable under certain conditions.#Case C-559/20.

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Opinion of Advocate General Campos Sánchez-Bordona delivered on 11 November 2021.#NovaText GmbH v Ruprecht-Karls-Universität Heidelberg.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Intellectual property rights – Directive 2004/48/EC – Article 3 – General obligation concerning the measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights – Article 14 – Concept of ‘reasonable and proportionate legal costs’ – Consultation of a patent lawyer – Absence of opportunity for the national court to assess the reasonableness and proportionality of the costs to be borne by the unsuccessful party.#Case C-531/20.

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