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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Case C-105/20: Order of the Court of 21 January 2021 (request for a preliminary ruling from the Tribunal du travail de Nivelles — Belgium) — UF v Partena, Assurances sociales pour travailleurs indépendants ASBL, Institut national d’assurances sociales pour travailleurs indépendants (Inasti), Union Nationale des Mutualités Libres (Partenamut) (UNMLibres) (Reference for a preliminary ruling — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Decision to refer — 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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Arrêt de la Cour (huitième chambre) du 21 janvier 2021.#Instituto Nacional de la Seguridad Social (INSS) contre BT.#Renvoi préjudiciel – Politique sociale – Égalité de traitement entre hommes et femmes en matière de sécurité sociale – Directive 79/7/CEE – Article 4, paragraphe 1 – Départ volontaire et anticipé à la retraite – Pension de retraite anticipée – Éligibilité – Montant de la pension à percevoir devant être au moins égal au montant minimum légal – Proportion des travailleurs de chaque sexe exclus du bénéfice d’une retraite anticipée – Justification d’un éventuel désavantage particulier pour les travailleurs féminins – Objectifs de la politique sociale de l’État membre concerné.#Affaire C-843/19.

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Judgment of the Court (Eighth Chamber) of 21 January 2021.#Instituto Nacional de la Seguridad Social (INSS) v BT.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Reference for a preliminary ruling – Social policy – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Voluntary early retirement – Early retirement pension – Eligibility – Requirement for the pension amount to be received to be at least as much as the legal minimum amount – Proportion of workers of each sex excluded from the benefit of early retirement – Justification of a potential particular disadvantage to female workers – Social policy objectives of the Member State concerned.#Case C-843/19.

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Arrêt de la Cour (troisième chambre) du 21 janvier 2021.#UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor contre Asociatia culturala „Suflet de Român“.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c), article 24, paragraphe 1, et article 25, sous a) – Opérations imposables – Rémunérations pour la communication au public d’œuvres musicales – Article 28 – Organisme de gestion collective des droits d’auteur – Perception de ces rémunérations auprès de l’utilisateur final en son nom et pour le compte des titulaires de droits d’auteur.#Affaire C-501/19.

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Judgment of the Court (Third Chamber) of 21 January 2021.#UCMR – ADA Asociaţia pentru Drepturi de Autor a Compozitorilor v Asociatia culturala „Suflet de Român“.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c), Article 24(1) and Article 25(a) – Taxable transactions – Fees for the public performance of musical works – Article 28 – Collective copyright management organisation – Collection of those fees in its own name and on behalf of copyright holders from end users.#Case C-501/19.

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Judgment of the Court (Second Chamber) of 21 January 2021.#Consiliul Concurenţei v Whiteland Import Export SRL.#Reference for a preliminary ruling – Competition – Penalties imposed by the national competition authority – Limitation period – Actions interrupting the limitation period – National legislation precluding, after the initiation of an investigation, the possibility that subsequent action for the purpose of proceedings or investigation may interrupt the new limitation period – Principle that national law must be interpreted in conformity with EU law – Regulation (EC) No 1/2003 – Article 25(3) – Scope – Article 4(3) TEU – Article 101 TFEU – Principle of effectiveness.#Case C-308/19.

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Judgment of the Court (Second Chamber) of 21 January 2021.#Consiliul Concurenţei v Whiteland Import Export SRL.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Competition – Penalties imposed by the national competition authority – Limitation period – Actions interrupting the limitation period – National legislation precluding, after the initiation of an investigation, the possibility that subsequent action for the purpose of proceedings or investigation may interrupt the new limitation period – Principle that national law must be interpreted in conformity with EU law – Regulation (EC) No 1/2003 – Article 25(3) – Scope – Article 4(3) TEU – Article 101 TFEU – Principle of effectiveness.#Case C-308/19.

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Opinion of Advocate General Kokott delivered on 21 January 2021.#CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest – No national rule – Principle of fiscal neutrality – Direct effect of provisions of EU law – Principle that national law must be interpreted in conformity with EU law.#Case C-844/19.

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Opinion of Advocate General Campos Sánchez-Bordona delivered on 21 January 2021.#Sisal SpA and Others v Agenzia delle Dogane e dei Monopoli and Ministero dell'Economia e delle Finanze.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Articles 49 and 56 TFEU – Freedom to provide services – Restrictions – Directive 2014/23/EU – Award procedures for concession contracts – Article 43 – Substantial modifications – Instant lottery games – National legislation providing for the renewal of a concession without a new call for tenders – Directive 89/665/EEC – Article 1(3) – Legal interest in bringing proceedings.#Joined Cases C-721/19 and C-722/19.

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Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#Prosegur Compañía de Seguridad, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-55/19 P.

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Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#Axa Mediterranean Holding, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-54/19 P.

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Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#Banco Santander, SA and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-53/19 P and C-65/19 P.

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Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#Banco Santander, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-52/19 P.

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Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#World Duty Free Group and Kingdom of Spain v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-51/19 P and C-64/19 P.

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Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#Sigma Alimentos Exterior, SL v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-50/19 P.

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Case C-843/19: Judgment of the Court (Eighth Chamber) of 21 January 2021 (request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña — Spain) — Instituto Nacional de la Seguridad Social (INSS) v BT (Reference for a preliminary ruling — Social policy — Equal treatment for men and women in matters of social security — Directive 79/7/EEC — Article 4(1) — Voluntary early retirement — Early retirement pension — Eligibility — Requirement for the pension amount to be received to be at least as much as the legal minimum amount — Proportion of workers of each sex excluded from the benefit of early retirement — Justification of a potential particular disadvantage to female workers — Social policy objectives of the Member State concerned)

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Case C-501/19: Judgment of the Court (Third Chamber) of 21 January 2021 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — UCMR — ADA Asociaţia pentru Drepturi de Autor a Compozitorilor v Asociația Culturală ‘Suflet de Român’, represented by its liquidator, Pro Management Insolv IPURL (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c), Article 24(1) and Article 25(a) — Taxable transactions — Fees for the public performance of musical works — Article 28 — Collective copyright management organisation — Collection of those fees in its own name and on behalf of copyright holders from end users)

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48140

Case C-308/19: Judgment of the Court (Second Chamber) of 21 January 2021 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — Consiliul Concurenţei v Whiteland Import Export SRL (Reference for a preliminary ruling — Competition — Penalties imposed by the national competition authority — Limitation period — Actions interrupting the limitation period — National legislation precluding, after the initiation of an investigation, the possibility that subsequent action for the purpose of proceedings or investigation may interrupt the new limitation period — Principle that national law must be interpreted in conformity with EU law — Regulation (EC) No 1/2003 — Article 25(3) — Scope — Article 4(3) TEU — Article 101 TFEU — Principle of effectiveness)

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