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 (161354) cjeu_case (104315) decision (43245) directive (8067)
316 981 documents
44301

Order of the Court (Tenth Chamber) of 1 July 2021.#C.I.I. v Ministerul Public – Parchetul de pe lângă Tribunalul Giurgiu.#Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Charter of Fundamental Rights of the European Union – Article 49 – Principles of legality and proportionality of criminal offences and penalties – National case-law prohibiting the application of new more lenient criminal legislation where it requires a new assessment of a legal characterisation that already has the force of res judicata – No implementation of EU law – Clear lack of jurisdiction of the Court.#Case C-244/21.

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44302

Order of the Court (Tenth Chamber) of 1 July 2021.#C.I.I. v Ministerul Public – Parchetul de pe lângă Tribunalul Giurgiu.#Request for a preliminary ruling from the Tribunalul Giurgiu.#Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court of Justice – Charter of Fundamental Rights of the European Union – Article 49 – Principles of legality and proportionality of criminal offences and penalties – National case-law prohibiting the application of new more lenient criminal legislation where it requires a new assessment of a legal characterisation that already has the force of res judicata – No implementation of EU law – Clear lack of jurisdiction of the Court.#Case C-244/21.

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44304

Order of the Court (Sixth Chamber) of 1 July 2021.#Tolnatext Bt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Union Customs Code – Article 22(6) – Article 29 – Right to be heard – Procedures initiated ex officio – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Insufficient information as to the reasons justifying the need for an answer to the questions referred for a preliminary ruling for the purposes of resolving the dispute in the main proceedings – Manifest inadmissibility of the request for a preliminary ruling.#Case C-636/20.

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44305

Order of the Court (Sixth Chamber) of 1 July 2021.#Tolnatext Bt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Pécsi Törvényszék.#Reference for a preliminary ruling – Union Customs Code – Article 22(6) – Article 29 – Right to be heard – Procedures initiated ex officio – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Insufficient information as to the reasons justifying the need for an answer to the questions referred for a preliminary ruling for the purposes of resolving the dispute in the main proceedings – Manifest inadmissibility of the request for a preliminary ruling.#Case C-636/20.

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44306

Judgment of the Court (Sixth Chamber) of 1 July 2021.#UE and HC v Vorarlberger Landes- und Hypotheken-Bank AG.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 650/2012 – European Certificate of Succession – Validity of a certified copy of the certificate not having an expiry date – Article 65(1) – Article 69 – Effects of the certificate as regards the persons who are designated on it but have not requested it to be issued – Article 70(3) – Date to take into account for the assessment of the validity of the copy – Evidential effects of the copy.#Case C-301/20.

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44307

Judgment of the Court (Sixth Chamber) of 1 July 2021.#UE and HC v Vorarlberger Landes- und Hypotheken-Bank AG.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 650/2012 – European Certificate of Succession – Validity of a certified copy of the certificate not having an expiry date – Article 65(1) – Article 69 – Effects of the certificate as regards the persons who are designated on it but have not requested it to be issued – Article 70(3) – Date to take into account for the assessment of the validity of the copy – Evidential effects of the copy.#Case C-301/20.

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44308

Opinion of Advocate General Szpunar delivered on 1 July 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Article 63 – Chargeability of VAT – Article 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Article 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’.#Case C-324/20.

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44309

Opinion of Advocate General Richard de la Tour delivered on 1 July 2021.#Proceedings brought by UM.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Succession – Regulation (EU) No 650/2012 – Article 3(1)(b) – Concept of ‘agreement as to succession’ – Scope – Contract transferring ownership mortis causa – Article 83(2) – Choice of applicable law – Transitional provisions.#Case C-277/20.

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Opinion of Advocate General Szpunar delivered on 1 July 2021.#JY v Wiener Landesregierung.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Scope – Renunciation of the nationality of one Member State in order to obtain the nationality of another Member State in accordance with the assurance given by the latter to naturalise the person concerned – Revocation of that assurance on grounds of public policy or public security – Principle of proportionality – Statelessness.#Case C-118/20.

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Opinion of Advocate General Pitruzzella delivered on 1 July 2021.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations – State aid – Aid declared unlawful and incompatible with the internal market – Obligation of recovery – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Non-compliance – Failure to comply with the obligation to recover unlawful and incompatible aid – Financial penalties – Proportionality and dissuasiveness – Periodic penalty payment – Lump sum – Ability to pay – Weighting of the Member State’s voting rights in the European Parliament.#Case C-51/20.

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44312

Case C-636/20: Order of the Court (Sixth Chamber) of 1 July 2021 (request for a preliminary ruling from the Pécsi Törvényszék — Hungary) — Tolnatext Bt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Union Customs Code — Article 22(6) — Article 29 — Right to be heard — Procedures initiated ex officio — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Insufficient information as to the reasons justifying the need for an answer to the questions referred for a preliminary ruling for the purposes of resolving the dispute in the main proceedings — Manifest inadmissibility of the request for a preliminary ruling)

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44313

Case C-301/20: Judgment of the Court (Sixth Chamber) of 1 July 2021 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — UE, HC v Vorarlberger Landes- und Hypothekenbank AG (Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 650/2012 — European Certificate of Succession — Validity of a certified copy of the certificate not having an expiration date — Article 65(1) — Article 69 — Effects of the certificate as regards the persons who are designated on it but have not requested it to be issued — Article 70(3) — Date to take into account for the assessment of the validity of the copy — Evidential effects of the copy)

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44314

Arrêt de la Cour (troisième chambre) du 1er juillet 2021.#CB contre Tribunal Económico Administrativo Regional de Galicia.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Contrôle fiscal – Prestations de services au titre d’une activité d’agent artistique – Opérations soumises à la TVA – Opérations non déclarées à l’administration fiscale et n’ayant pas donné lieu à l’établissement d’une facture – Fraude – Reconstitution de la base imposable à l’impôt sur le revenu – Principe de neutralité de la TVA – Inclusion de la TVA dans la base imposable reconstituée.#Affaire C-521/19.

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44315

Judgment of the Court (Third Chamber) of 1 July 2021.#CB v Tribunal Económico Administrativo Regional de Galicia.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount.#Case C-521/19.

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44316

Opinion of Advocate General Pitruzzella delivered on 1 July 2021.#European Commission v Hubei Xinyegang Special Tube Co. Ltd.#Appeal – Dumping – Implementing Regulation (EU) 2017/804 – Imports of certain seamless pipes and tubes originating in China – Definitive anti-dumping duty – Regulation (EU) 2016/1036 – Article 3(2), (3) and (6), and Article 17 – Determination of injury – Examination of the effect of dumped imports on the prices of like products sold on the EU market – Analysis of price undercutting – Application of the product control number (PCN) method – Obligation of the European Commission to take into account the different market segments relating to the product under consideration and all sales of like products by the sampled EU producers.#Case C-891/19 P.

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44317

Opinion of Advocate General Szpunar delivered on 1 July 2021.#European Commission v European Food SA and Others.#Appeal – State aid – Articles 107 and 108 TFEU – Bilateral Investment Treaty – Arbitration clause – Romania – Accession to the European Union – Repeal of a tax incentives scheme prior to accession – Arbitral award granting payment of damages after accession – European Commission decision declaring that payment to be State aid incompatible with the internal market and ordering its recovery – Competence of the European Commission – Application ratione temporis of EU law – Determination of the date at which the right to receive aid is conferred on the beneficiary – Article 19 TEU – Articles 267 and 344 TFEU – Autonomy of EU law.#Case C-638/19 P.

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44318

Case C-521/19: Judgment of the Court (Third Chamber) of 1 July 2021 (request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia — Spain) — CB v Tribunal Económico-Administrativo Regional de Galicia (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Tax inspection — Supply of services as an activity of an agent for performing artists — Transactions subject to VAT — Transactions not declared to the tax authority and not invoiced — Fraud — Reconstitution of the taxable amount for income tax purposes — Principle of VAT neutrality — Inclusion of VAT in the reconstituted taxable amount)

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