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.

Site officiel ↗

Types de documents
regulation (161375) cjeu_case (104317) decision (43264) directive (8068)
317 024 documents
57961

Arrêt de la Cour (septième chambre) du 17 octobre 2019.#Argenta Spaarbank NV contre Belgische Staat.#Renvoi préjudiciel – Législation fiscale – Impôt sur les sociétés – Déduction pour capital à risque – Diminution du montant déductible par les sociétés disposant d’un établissement stable dans un autre État membre qui génère des revenus exonérés en vertu d’une convention préventive de la double imposition – Article 49 TFUE – Liberté d’établissement – Traitement défavorable – Absence.#Affaire C-459/18.

cjeu_case ·
57962

Judgment of the Court (Seventh Chamber) of 17 October 2019.#Argenta Spaarbank NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen.#Reference for a preliminary ruling — Tax legislation — Corporation tax — Deduction for risk capital — Reduction of the amount deductible by companies with a permanent establishment in another Member State which generates exempt income under a double taxation convention — Article 49 TFEU — Freedom of establishment — Unfavourable treatment — No such treatment.#Case C-459/18.

cjeu_case ·
57963

Arrêt de la Cour (huitième chambre) du 17 octobre 2019.#Südzucker AG contre Hauptzollamt Karlsruhe.#Renvoi préjudiciel – Agriculture – Organisation commune des marchés – Règlement (CE) no 967/2006 – Article 3, paragraphe 2 – Sucre – Prélèvement sur l’excédent – Délai de communication du prélèvement total à payer – Délai maximal pour une rectification a posteriori – Principes de proportionnalité, de sécurité juridique et de protection de la confiance légitime.#Affaire C-423/18.

cjeu_case ·
57964

Judgment of the Court (Eighth Chamber) of 17 October 2019.#Südzucker AG v Hauptzollamt Karlsruhe.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling – Agriculture – Common organisation of the markets – Regulation (EC) No 967/2006 – Article 3(2) – Sugar – Surplus amount – Time limit for notifying the total levy to be paid – Time limit for a retrospective correction – Principles of proportionality, legal certainty and the protection of legitimate expectations.#Case C-423/18.

cjeu_case ·
57965

Arrêt de la Cour (huitième chambre) du 17 octobre 2019.#Alcogroup SA et Alcodis SA contre Commission européenne.#Pourvoi – Concurrence – Ententes – Marché de l’éthanol – Règlement (CE) no 1/2003 – Article 20, paragraphe 4 – Décision d’inspection – Déroulement de l’inspection – Confidentialité des correspondances entre l’avocat et son client – Refus de suspendre les mesures d’enquête – Recours en annulation – Recevabilité – Décision préparatoire.#Affaire C-403/18 P.

cjeu_case ·
57967

Arrêt de la Cour (cinquième chambre) du 17 octobre 2019.#Saatgut-Treuhandverwaltungs GmbH contre Freistaat Thüringen.#Renvoi préjudiciel – Protection des obtentions végétales – Règlement (CE) no 2100/94 – Dérogation prévue à l’article 14 – Règlement (CE) no 1768/95 – Article 11, paragraphes 1 et 2 – Demandes d’information – Informations fournies par les organismes officiels – Demande d’information sur l’utilisation réelle de matériel d’espèces ou de variétés spécifiques – Contenu de la demande.#Affaire C-239/18.

cjeu_case ·
57968

Judgment of the Court (Fifth Chamber) of 17 October 2019.#Saatgut-Treuhandverwaltungs GmbH v Freistaat Thüringen.#Request for a preliminary ruling from the Thüringer Oberlandesgericht.#Reference for a preliminary ruling — Plant variety rights — Regulation (EC) No 2100/94 — Derogation provided for in Article 14 — Regulation (EC) No 1768/95 — Article 11(1) and (2) — Requests for information — Information provided by official bodies — Request for information on the actual use of material of specific species or varieties — Content of the request.#Case C-239/18.

cjeu_case ·
57969

Arrêt de la Cour (cinquième chambre) du 17 octobre 2019.#« Elektrorazpredelenie Yug » EAD contre Komisia za energiyno i vodno regulirane (KEVR).#Renvoi préjudiciel – Directive 2009/72/CE – Marché intérieur de l’électricité – Article 2, points 3 à 6 – Notions de réseau de transport d’électricité et de réseau de distribution d’électricité – Critères de distinction – Niveau de tension – Propriété des installations – Article 17, paragraphe 1, sous a) – Gestionnaire de réseau de transport indépendant – Articles 24 et 26 – Gestionnaire de réseau de distribution – Article 32, paragraphe 1 – Libre accès des tiers – Accès à l’électricité à moyenne tension – Points d’interconnexion entre les réseaux de transport et de distribution – Marge de manœuvre des États membres.#Affaire C-31/18.

cjeu_case ·
57970

Judgment of the Court (Fifth Chamber) of 17 October 2019.#„Elektrorazpredelenie Yug“ EAD v Komisia za energiyno i vodno regulirane (KEVR).#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling — Directive 2009/72/EC — Internal market in electricity — Article 2(3) to (6) — Concepts of electricity transmission system and electricity distribution system — Distinguishing criteria — Voltage — Ownership of installations — Article 17(1)(a) — Independent transmission operator — Articles 24 and 26 — Distribution system operator — Article 32(1) — Free third-party access — Access to medium-voltage electricity — Interconnection points between transmission and distribution systems — Discretion of the Member States.#Case C-31/18.

cjeu_case ·
57972

Opinion of Advocate General Kokott delivered on 17 October 2019.#Darie BV v Staatssecretaris van Infrastructuur en Milieu.#Request for a preliminary ruling from the College van Beroep voor het Bedrijfsleven.#Reference for a preliminary ruling — Regulation (EU) No 528/2012 — Article 3(1)(a) and (c) — Concept of ‘biocidal product’ — Concept of ‘active substance’ — Bacterial product containing the bacterial species Bacillus ferment — Mode of action other than mere physical or mechanical action — Indirect action — Period within which effect takes place.#Case C-592/18.

cjeu_case ·
57973

Opinion of Advocate General Kokott delivered on 17 October 2019.#AURES Holdings a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed.#Case C-405/18.

cjeu_case ·
57974

Opinion of Advocate General Sharpston delivered on 17 October 2019.#Staatssecretaris van Justitie en Veiligheid v J. and Others.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling — Regulation (EU) 2016/399 — Schengen Borders Code — Control at the external borders — Third-country nationals — Article 11(1) — Affixing of stamps on travel documents — Exit stamp — Determination of the time of exit from the Schengen area — Signing-on of seamen with ships that are in long-term mooring in a sea port.#Case C-341/18.

cjeu_case ·
57975

Opinion of Advocate General Szpunar delivered on 17 October 2019.#Almudena Baldonedo Martín v Ayuntamiento de Madrid.#Request for a preliminary ruling from the Juzgado Contencioso-Administrativo de Madrid.#Reference for a preliminary ruling — Social policy — Directive 1999/70/EC — Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP — Clause 4 — Principle of non-discrimination — Clause 5 — Measures to prevent abuse arising from the use of successive fixed-term employment contracts or relationships — Compensation if the employment relationship is terminated — Articles 151 and 153 TFEU — Articles 20 and 21 of the Charter of Fundamental Rights of the European Union — Applicability — Difference of treatment based on whether a public or private regime, within the meaning of national law, governs the employment relationship.#Case C-177/18.

cjeu_case ·
57976

Opinion of Advocate General Kokott delivered on 17 October 2019.#Domingo Sánchez Ruiz and Others v Comunidad de Madrid (Servicio Madrileño de Salud) and Consejería de Sanidad de la Comunidad de Madrid.#Requests for a preliminary ruling from the Juzgado Contencioso-Administrativo de Madrid.#References for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework Agreement, concluded by ETUC, UNICE and CEEP regarding fixed-term work – Clause 5 – Concept of ‘successive fixed-term employment contracts or relationships’ – Failure by the employer to respect the relevant legal deadline for definitively filling posts temporarily occupied by fixed-term workers – Implicit extension of the employment relationship from year to year – Occupation by a fixed-term worker of the same post in the context of two consecutive appointments – Concept of ‘objective reasons’ justifying the renewal of successive fixed-term employment contracts or relationships – Respect for the reasons for recruitment provided for by the national legislation – Concrete examination finding that the successive renewal of fixed-term employment relationships seeks to cover the employer’s permanent and regular staffing needs – Measures seeking to prevent and, where appropriate, to punish abuses resulting from the use of successive fixed-term employment contracts or relationships – Selection procedures seeking to definitively fill posts occupied temporarily by fixed-term workers – Conversion of the situation of fixed-term workers into ‘non-permanent workers of indefinite duration’ – Grant to the worker of compensation equal to that paid in the event of unfair dismissal – Applicability of the Framework Agreement despite the fact that the worker consented to successive renewals of fixed-term contracts – Clause 5(1) – Absence of obligation for national courts to disapply inconsistent national legislation.#Joined Cases C-103/18 and C-429/18.

cjeu_case ·
57977

Case C-653/18: Judgment of the Court (Tenth Chamber) of 17 October 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Unitel Sp. z o.o. w Warszawie v Dyrektor Izby Skarbowej w Warszawie (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Concept of ‘supply of goods’ — Article 131 — Conditions laid down by the Member States — Principle of proportionality — Principle of fiscal neutrality — Evidence — Tax evasion — Practice of a Member State consisting in refusing the right to exemption where the person acquiring the goods exported is not identified)

cjeu_case ·
57978

Case C-579/18: Judgment of the Court (Ninth Chamber) of 17 October 2019 (request for a preliminary ruling from the Cour d'appel de Liège — Belgium) — Ministère public, Ministre des Finances du Royaume de Belgique v QC, Comida paralela 12. (Reference for a preliminary ruling — Excise duties — Directive 2008/118/EC — Articles 8 and 38 — Person liable to pay excise duty following the unlawful introduction of goods into the territory of a Member State — Concept — Company civilly liable for acts committed by its manager)

cjeu_case ·
57979

Case C-569/18: Judgment of the Court (Ninth Chamber) of 17 October 2019 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Caseificio Cirigliana Srl, Mail Srl, Sorì Italia Srl v Ministero delle Politiche agricole, alimentari e forestali, Presidenza del Consiglio dei Ministri, Ministero della Salute (Reference for a preliminary ruling — Regulation (EU) No 1151/2012 — Article 4(c) and Article 7(1)(e) — Quality schemes applicable to agricultural products and foodstuffs — Fair competition — PDO Mozzarella di Bufala Campana — Obligation to separate production areas for ‘PDO Mozzarella di Bufala Campana’)

cjeu_case ·