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
46241

Arrêt de la Cour (quatrième chambre) du 15 avril 2021.#Hengstenberg GmbH & Co. KG contre Spreewaldverein eV.#Renvoi préjudiciel – Protection des indications géographiques et des appellations d’origine des produits agricoles et des denrées alimentaires – Règlement (UE) no 1151/2012 – Article 49, paragraphe 3, premier alinéa, et paragraphe 4, deuxième alinéa – Article 53, paragraphe 2, premier alinéa – Modification du cahier des charges d’un produit – Cornichons de la Forêt de la Sprée (Allemagne) “Spreewälder Gurken (IGP)” – Modifications qui ne sont pas mineures – Procédure d’opposition – Déclaration d’opposition à la demande de modification – Recours contre la décision accueillant cette demande – Notion d’“intérêt légitime”.#Affaire C-53/20.

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46242

Judgment of the Court (Fourth Chamber) of 15 April 2021.#Hengstenberg GmbH & Co. KG v Spreewaldverein eV.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Protection of geographical indications and designations of origin for agricultural products and foodstuffs – Regulation (EU) No 1151/2012 – First subparagraph of Article 49(3) and second subparagraph of Article 49(4) – First subparagraph of Article 53(2) – Amendment to a product specification – Spreewald gherkins (Germany) ‘Spreewälder Gurken (PGI)’ – Amendments which are not minor – Opposition proceedings – Statement of opposition to the amendment application – Appeal against the decision granting that application – Concept of ‘legitimate interest’.#Case C-53/20.

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46243

Opinion of Advocate General Hogan delivered on 15 April 2021.#X.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Grounds for optional non-execution – Article 4(5) – Requested person has been finally judged in a third State in respect of the same acts – Sentence has been served or may no longer be executed under the law of the sentencing country – Implementation – Margin of discretion of the executing judicial authority – Concept of ‘same acts’ – Remission of sentence granted by a non-judicial authority as part of a general leniency measure.#Case C-665/20 PPU.

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46244

Opinion of Advocate General Kokott delivered on 15 April 2021.#V.М.А. v Stolichna obshtina, rayon „Pancharevo“.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Right to move and reside freely within the territory of the Member States – Child born in the host Member State of her parents – Birth certificate issued by that Member State mentioning two mothers in respect of that child – Refusal by the Member State of origin of one of those two mothers to issue a birth certificate for the child in the absence of information as to the identity of the child’s biological mother – Possession of such a certificate being a prerequisite for the issue of an identity card or a passport – Persons of the same sex not recognised as parents under the national legislation of that Member State of origin.#Case C-490/20.

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46245

Opinion of Advocate General Hogan delivered on 15 April 2021.#WD v job-medium GmbH.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Protection of the safety and health of workers – Article 7(1) – Right to an allowance in lieu of paid annual leave not taken before the end of the employment relationship – Early termination of the employment relationship by the employee.#Case C-233/20.

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46246

Opinion of Advocate General Hogan delivered on 15 April 2021.#VI v KRONE – Verlag Gesellschaft mbH & Co KG.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Consumer protection – Liability for defective products – Directive 85/374/EEC – Article 2 – Concept of ‘defective product’ – Copy of a printed newspaper containing inaccurate health advice – Exclusion from the directive’s scope.#Case C-65/20.

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46247

Opinion of Advocate General Saugmandsgaard Øe delivered on 15 April 2021.#XY.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Border controls, asylum and immigration – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 40 – Subsequent application – New elements or findings – Concept – Circumstances which already existed before a procedure relating to a previous application for international protection was definitively concluded – Principle of res judicata – Fault on the part of the applicant.#Case C-18/20.

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46248

Case C-594/20: Order of the Court (Sixth Chamber) of 15 April 2021 (request for a preliminary ruling from the Markkinaoikeus — Finland) — Kuluttaja-asiamies v MiGame Oy (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Directive 2011/83/EU — Consumer contracts — Article 21 — ‘Communication by telephone’ — Telephone line operated by a trader so that consumers may contact it for matters relating to a previously concluded contract — Provision by a company, as part of the after-sales service for previously concluded contracts, of two telephone lines, namely a premium-rate landline and a mobile telephone line that is free of charge — Media content targeted at customers — Acceptability of a helpline which charges customers at a rate exceeding the basic rate — Concept of ‘basic rate’)

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46249

Case C-62/20: Judgment of the Court (Tenth Chamber) of 15 April 2021 (request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel — Belgium) — Vogel Import Export NV v Belgische Staat (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Tariff headings — Headings 4407 and 4409 — Planed wooden boards the four corners of which have been slightly rounded over the entire length of the board)

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46250

Case C-53/20: Judgment of the Court (Fourth Chamber) of 15 April 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Hengstenberg GmbH & Co. KG v Spreewaldverein eV (Reference for a preliminary ruling — Protection of geographical indications and designations of origin for agricultural products and foodstuffs — Regulation (EU) No 1151/2012 — Article 49(3), first subparagraph, and (4), second subparagraph — Article 53(2), first subparagraph — Amendment to a product specification — Spreewald gherkins (Germany) ‘Spreewälder Gurken (PGI)’ — Amendments which are not minor — Opposition procedure — Statement of opposition to the application for amendment — Appeal against the decision granting that application — Concept of ‘legitimate interest’)

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46252

Arrêt de la Cour (neuvième chambre) du 15 avril 2021.#Grupa Warzywna Sp. z o.o. contre Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 273 – Surévaluation, dans la déclaration fiscale, du montant du remboursement de TVA – Erreur d’appréciation de l’assujetti quant au caractère taxable de l’opération – Rectification de la déclaration fiscale à la suite d’un contrôle – Sanction d’un montant égal à 20 % du montant de la surévaluation du montant du remboursement de TVA – Principe de proportionnalité.#Affaire C-935/19.

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46253

Judgment of the Court (Ninth Chamber) of 15 April 2021.#Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Overstatement in the tax return of the amount of the refund of VAT – Error of assessment by the taxable person concerning the taxable nature of a transaction – Correction of the tax return following an audit – Penalty of an amount equal to 20% of the overstated VAT reimbursement – Principle of proportionality.#Case C-935/19.

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46258

Judgment of the Court (Seventh Chamber) of 15 April 2021.#M-GmbH v Finanzamt für Körperschaften.#Reference for a preliminary ruling – Value-added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Article 11 – Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) – Concept of ‘close financial links’ – National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group – Legal certainty – Preventative measures against fraud and tax evasion – Proportionality – VAT neutrality.#Case C-868/19.

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46259

Judgment of the Court (Seventh Chamber) of 15 April 2021.#M-GmbH v Finanzamt für Körperschaften.#Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#Reference for a preliminary ruling – Value-added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Article 11 – Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) – Concept of ‘close financial links’ – National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group – Legal certainty – Preventative measures against fraud and tax evasion – Proportionality – VAT neutrality.#Case C-868/19.

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46260

Arrêt de la Cour (troisième chambre) du 15 avril 2021.#EQ contre Administration de l'Enregistrement, des Domaines et de la TVA.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Activité économique – Prestations de services effectuées à titre onéreux – Article 2, paragraphe 1, sous c), et article 9, paragraphe 1 – Exonérations – Article 132, paragraphe 1, sous g) – Prestations de services étroitement liées à l’aide et à la sécurité sociales – Prestations accomplies par un avocat dans le cadre de mandats de protection de personnes majeures légalement incapables – Organisme reconnu comme ayant un caractère social.#Affaire C-846/19.

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