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
48221

Arrêt de la Cour (sixième chambre) du 20 janvier 2021.#Administraţia Judeţeană a Finanţelor Publice Sibiu et Direcţia Generală Regională a Finanţelor Publice Braşov contre LN.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2 – Article 9 – Notions d’“activité économique” et d’“assujetti” – Opérations qui visent à retirer d’un bien des recettes ayant un caractère de permanence – Acquisition par un créancier d’immeubles saisis dans le cadre d’une procédure d’exécution forcée engagée en vue du recouvrement de prêts assortis de garanties hypothécaires et vente de ces immeubles – Simple exercice du droit de propriété par son titulaire.#Affaire C-655/19.

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Judgment of the Court (Sixth Chamber) of 20 January 2021.#Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov v LN.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2 – Article 9 – Concepts of ‘economic activity’ and ‘taxable person’ – Transactions which seek to obtain income from goods on a continuing basis – Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings – Simple exercise of the right of ownership by its holder.#Case C-655/19.

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Judgment of the Court (First Chamber) of 20 January 2021.#Land Baden-Württemberg v D.R.#Reference for a preliminary ruling – Environment – Aarhus Convention – Directive 2003/4/EC – Public access to environmental information – ‘Stuttgart 21’ infrastructure project – Refusal of a request for environmental information – Article 4(1) – Grounds for refusal – Term ‘internal communications’ – Scope – Limitation in time of the protection of such communications.#Case C-619/19.

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Judgment of the Court (First Chamber) of 20 January 2021.#Land Baden-Württemberg v D.R.#Request for a preliminary ruling from Bundesverwaltungsgericht.#Reference for a preliminary ruling – Environment – Aarhus Convention – Directive 2003/4/EC – Public access to environmental information – ‘Stuttgart 21’ infrastructure project – Refusal of a request for environmental information – Article 4(1) – Grounds for refusal – Term ‘internal communications’ – Scope – Limitation in time of the protection of such communications.#Case C-619/19.

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Arrêt de la Cour (première chambre) du 20 janvier 2021.#Lexel AB contre Skatteverket.#Renvoi préjudiciel – Article 49 TFUE – Liberté d’établissement – Impôt sur les sociétés – Imposition d’entreprises associées – Réglementation fiscale nationale interdisant à une société ayant son siège dans un État membre la déduction d’intérêts payés à une société établie dans un autre État membre, appartenant au même groupe de sociétés, en cas d’obtention d’un avantage fiscal substantiel.#Affaire C-484/19.

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Judgment of the Court (First Chamber) of 20 January 2021.#Lexel AB v Skatteverket.#Request for a preliminary ruling from Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Corporation tax – Taxation of associated companies – National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of companies, in the case where a substantial tax benefit is gained.#Case C-484/19.

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Arrêt de la Cour (première chambre) du 20 janvier 2021.#Maksu- ja Tolliamet contre Heavyinstall OÜ.#Renvoi préjudiciel – Directive 2010/24/UE – Article 16 – Recouvrement des créances relatives aux taxes, impôts, droits et autres mesures – Assistance mutuelle – Demande de mesures conservatoires – Décision judiciaire de l’État membre requérant aux fins de la mise en œuvre de mesures conservatoires – Compétence de la juridiction de l’État membre requis pour apprécier et réévaluer la justification de ces mesures – Principes de confiance mutuelle et de reconnaissance mutuelle.#Affaire C-420/19.

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Judgment of the Court (First Chamber) of 20 January 2021.#Maksu- ja Tolliamet v Heavyinstall OÜ.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Directive 2010/24/EU – Article 16 – Recovery of claims relating to taxes, duties and other measures – Mutual assistance – Request for precautionary measures – Judicial decision of the applicant Member State for the purpose of implementing precautionary measures – Jurisdiction of the court of the requested Member State to assess and reassess the justification of those measures – Principles of mutual trust and of mutual recognition.#Case C-420/19.

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Arrêt de la Cour (quatrième chambre) du 20 janvier 2021.#Commission européenne contre Printeos SA.#Pourvoi – Concurrence – Ententes – Décision constatant une infraction à l’article 101 TFUE – Amendes – Annulation – Remboursement du montant principal de l’amende – Article 266 TFUE – Intérêts moratoires – Distinction entre intérêts moratoires et intérêts compensatoires – Calcul des intérêts – Article 90, paragraphe 4, sous a), seconde phrase, du règlement délégué (UE) no 1268/2012.#Affaire C-301/19 P.

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Judgment of the Court (Fourth Chamber) of 20 January 2021.#European Commission v Printeos, SA.#Appeal – Competition – Agreements, decisions and concerted practices – Decision finding infringement of Article 101 TFEU – Fines – Annulment – Repayment of the principal amount of the fine – Article 266 TFEU – Default interest – Distinction between default interest and compensatory interest – Calculation of interest – Article 90(4)(a), second sentence, of Delegated Regulation (EU) No 1268/2012.#Case C-301/19 P.

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Arrêt de la Cour (première chambre) du 20 janvier 2021.#QM contre Finanzamt Saarbrücken.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c) – Prestations de services à titre onéreux – Article 26, paragraphe 1 – Opérations assimilées à des prestations de services à titre onéreux – Article 56, paragraphe 2 – Détermination du lieu de rattachement fiscal – Location de moyens de transport – Mise à disposition de voitures à des employés.#Affaire C-288/19.

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Judgment of the Court (First Chamber) of 20 January 2021.#QM v Finanzamt Saarbrücken.#Request for a preliminary ruling from the Finanzgericht des Saarlandes.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies of services for consideration – Article 26(1) – Transactions treated as supplies of services for consideration – Article 56(2) – Determination of the point of reference for tax purposes – Hiring of means of transport – Making cars available to employees.#Case C-288/19.

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Judgment of the Court (Second Chamber) of 20 January 2021.#Secretary of State for the Home Department v O A.#Reference for a preliminary ruling – Directive 2004/83/EC – Minimum standards for granting refugee status or subsidiary protection status – Refugee status – Article 2(c) – Cessation of refugee status – Article 11 – Change in circumstances – Article 11(1)(e) – Possibility of availing oneself of the protection of the country of origin – Criteria for assessment – Article 7(2) – Financial and social support – Irrelevant.#Case C-255/19.

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Judgment of the Court (Second Chamber) of 20 January 2021.#Secretary of State for the Home Department v O A.#Reference for a preliminary ruling – Directive 2004/83/EC – Minimum standards for granting refugee status or subsidiary protection status – Refugee status – Article 2(c) – Cessation of refugee status – Article 11 – Change in circumstances – Article 11(1)(e) – Possibility of availing oneself of the protection of the country of origin – Criteria for assessment – Article 7(2) – Financial and social support – Irrelevant.#Case C-255/19.

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Opinion of Advocate General Hogan delivered on 20 January 2021.#République bolivarienne du Venezuela v Council of the European Union.#Appeal – Common foreign and security policy (CFSP) – Restrictive measures taken with regard to the situation in Venezuela – Action for annulment brought by a third State – Admissibility – Fourth paragraph of Article 263 TFEU – Locus standi – Condition that the applicant must be directly concerned by the measure that forms the subject matter of the action – Concept of a ‘legal person’ – Interest in bringing proceedings – Regulatory act which does not entail implementing measures.#Case C-872/19 P.

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Case C-655/19: Judgment of the Court (Sixth Chamber) of 20 January 2021 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Administraţia Judeţeană a Finanţelor Publice Sibiu, Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP) v LN (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2 — Article 9 — Concepts of ‘economic activity’ and ‘taxable person’ — Transactions which seek to obtain income from goods on a continuing basis — Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings — Simple exercise of right of ownership by its holder)

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48239

Case C-619/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Land Baden-Württemberg v D.R. (Reference for a preliminary ruling — Environment — Aarhus Convention — Directive 2003/4/EC — Public access to environmental information — ‘Stuttgart 21’ infrastructure project — Refusal of a request for environmental information — Article 4(1) — Grounds for refusal — Term ‘internal communications’ — Scope — Limitation in time of the protection of such communications)

cjeu_case ·
48240

Case C-484/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Lexel AB v Skatteverket (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Corporation tax — Taxation of associated companies — National tax legislation prohibiting a company which is established in one Member State from deducting interest paid to a company established in another Member State, belonging to the same group of companies, in the case where a substantial tax benefit is gained)

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