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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316 885 documents
16841

Judgment of the Court (Seventh Chamber) of 5 September 2024.#H GmbH v Finanzamt M.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of double refund of the VAT – Risk of loss of tax revenue.#Case C-83/23.

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16842

Judgment of the Court (Seventh Chamber) of 5 September 2024.#H GmbH v Finanzamt M.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue.#Case C-83/23.

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16843

Judgment of the Court (First Chamber) of 5 September 2024.#Criminal proceedings against S.Z.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in respect of Burma/Myanmar – Prohibition on the import of goods originating in or exported from Burma/Myanmar – Regulation (EC) No 194/2008 – Article 2(2)(a) – Teak logs originating in Burma/Myanmar exported to and processed in Taiwan before being transported to the European Union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Concept of ‘substantial processing or working’ – Teak logs that have been debranched, debarked, sawn into the shape of wooden cuboids or cut into sawn teak wood in Taiwan – Certificate of origin issued by the Taiwanese authorities – Value of that certificate for the determination, by the customs authorities of the Member States, of the origin of those teak logs.#Case C-67/23.

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16844

Judgment of the Court (First Chamber) of 5 September 2024.#Criminal proceedings against S.Z.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in respect of Burma/Myanmar – Prohibition on the import of goods originating in or exported from Burma/Myanmar – Regulation (EC) No 194/2008 – Article 2(2)(a) – Teak logs originating in Burma/Myanmar exported to and processed in Taiwan before being transported to the European Union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Concept of ‘substantial processing or working’ – Teak logs that have been debranched, debarked, sawn into the shape of wooden cuboids or cut into sawn teak wood in Taiwan – Certificate of origin issued by the Taiwanese authorities – Value of that certificate for the determination, by the customs authorities of the Member States, of the origin of those teak logs.#Case C-67/23.

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16845

Opinion of Advocate General Richard de la Tour delivered on 5 September 2024.#Commune de Schaerbeek and Commune de Linkebeek v Holding Communal SA.#Request for a preliminary ruling from the Cour de cassation (Belgium).#Reference for a preliminary ruling – Directive 2003/71/EC – Prospectus to be published when securities are offered to the public or admitted to trading – Article 2(1)(a) – Concept of ‘securities’ – Article 3 – Obligation to publish a prospectus – Securities negotiable on the capital market – Shares in a holding company that may be held only by certain territorial administrative authorities of a Member State – Transfer of shares requiring the approval of the board of directors of the holding company.#Case C-627/23.

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16846

Opinion of Advocate General Richard de la Tour delivered on 5 September 2024.#VariusSystems digital solutions GmbH v GR, owner of the undertaking B & G.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments – Regulation (EU) No 1215/2012 – Special jurisdiction – Claim in matters relating to a contract – Second indent of Article 7(1)(b) – Contract for the provision of services – Software developed in one Member State and adapted to the needs of a customer residing in another Member State – Place of performance.#Case C-526/23.

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16847

Opinion of Advocate General Pikamäe delivered on 5 September 2024.#Trenitalia SpA v Autorità Garante della Concorrenza e del Mercato.#Request for a preliminary ruling from the Tribunale amministrativo regionale per il Lazio.#Reference for a preliminary ruling – Consumer protection – Unfair business-to-consumer commercial practices in the internal market – Directive 2005/29/EC – Measures intended to combat such practices – Articles 11 and 13 – Procedures for infringement of the rules of consumer law – Compliance with a reasonable time limit – National legislation requiring the national authority to issue a statement of objections within a time limit of 90 days of knowledge of the essential elements of the infringement – Automatic annulment in its entirety of the decision of the national authority in the event of failure to comply with that time limit – Principle ne bis in idem – Revocation of the power to initiate new infringement proceedings in respect of the same facts – Principle of effectiveness – Rights of defence of undertakings.#Case C-510/23.#Caronte & Tourist SpA v Autorità Garante della Concorrenza e del Mercato.#Request for a preliminary ruling from the Tribunale amministrativo regionale per il Lazio.#Reference for a preliminary ruling – Competition – Article 102 TFEU – Abuse of dominant position – Empowering national competition authorities to enforce the rules on competition – Directive (EU) 2019/1 – Independence of national competition authorities – Article 4(5) – Setting priorities for the proceedings for the enforcement of Articles 101 and 102 TFEU – Fines on undertakings and associations of undertakings – Article 13 – Procedures for infringement of the rules of competition law – Compliance with a reasonable time limit – National legislation requiring the national authority to issue a statement of objections within a time limit of 90 days of knowledge of the essential elements of the infringement – Automatic annulment in its entirety of the decision of the national competition authority in the event of failure to comply with that time limit – Principle ne bis in idem – Revocation of the power to initiate new infringement proceedings in respect of the same facts – Principle of effectiveness – Rights of defence of undertakings.#Case C-511/23.

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16848

Opinion of Advocate General Ćapeta delivered on 5 September 2024.#Protéines France and Others v Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Regulation (EU) No 1169/2011 – Provision of food information to consumers – Article 2(2)(n) to (p) and Articles 7, 9 and 17 – Fair practices concerning the naming of foods – Legal names, customary names and descriptive names – Substitution of components or ingredients of a food – Article 38(1) – Matters specifically harmonised – National measures prohibiting the use of meat-related names to designate a product containing vegetable proteins.#Case C-438/23.

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16849

Opinion of Advocate General Richard de la Tour delivered on 5 September 2024.#Österreichische Datenschutzbehörde v F R.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 57(1)(f) and Article 57(4) – Tasks of the supervisory authority – Concepts of a ‘request’ and ‘excessive requests’ – Charging of a reasonable fee or refusal to act on requests in the event of manifestly unfounded or excessive requests – Criteria which may guide the supervisory authority in making its choice – Article 77(1) – Concept of a ‘complaint’.#Case C-416/23.

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16850

Opinion of Advocate General Medina delivered on 5 September 2024.#Banco Santander SA v Asociación de Consumidores y Usuarios de Servicios Generales-Auge.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Markets in financial instruments – Directive 2004/39/EC – Article 52(2) – Action brought in the interests of consumers – Consumer organisations having a legitimate interest in protecting consumers – Standing to bring legal proceedings to defend the individual interests of their members – Loss of standing in the case of investments in high-value financial products – Exemption from court fees and from the obligation to pay the costs incurred by the opposing party – Procedural autonomy – Principle of effectiveness.#Case C-346/23.

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16851

Opinion of Advocate General Kokott delivered on 5 September 2024.#Dranken Van Eetvelde NV v Belgische Staat.#Request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability for tax debts owed by a third party – Conditions and scope of liability – Fight against VAT fraud – Joint and several liability for the payment of VAT which does not allow an assessment to be made on the basis of the contribution of each taxable person in the tax evasion – Principle of proportionality – Article 50 of the Charter of Fundamental Rights of the European Union – Principle non bis in idem – Criteria for application – Facts relating to different tax years against which administrative or criminal proceedings are brought – Continuing offence with unity of purpose – Facts not identical.#Case C-331/23.

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16852

Opinion of Advocate General Medina delivered on 5 September 2024.#Alphabet Inc. and Others v Autorità Garante della Concorrenza e del Mercato.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Competition – Dominant position – Article 102 TFEU – Digital markets – Digital platform – Refusal of an undertaking in a dominant position which has developed a digital platform to allow access to that platform by a third-party undertaking which has developed an app, by ensuring that platform is interoperable with that app – Assessment of whether access to a digital platform is indispensable – Effects of the conduct at issue – Objective justification – Need for the undertaking in a dominant position to develop a template for a category of apps in order to allow access – Definition of the relevant downstream market.#Case C-233/23.

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16853

Opinion of Advocate General Szpunar delivered on 5 September 2024.#Kwantum Nederland BV and Kwantum België BV v Vitra Collections AG.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Intellectual and industrial property – Copyright – Directive 2001/29/EC – Articles 2 to 4 – Exclusive rights – Copyright protection for subject matter of applied art the country of origin of which is not a Member State – Berne Convention – Article 2(7) – Criterion of material reciprocity – Division of competences between the European Union and its Member States – Application by the Member States of the criterion of material reciprocity – First paragraph of Article 351 TFEU.#Case C-227/23.

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16854

Opinion of Advocate General Richard de la Tour delivered on 5 September 2024.#Bundesamt für Fremdenwesen und Asyl v A N.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Area of freedom, security and justice – Common asylum policy – Directive 2011/95/EU – Conditions that must be fulfilled by third-country nationals in order to be eligible for refugee status – Article 2(d) – Reasons for persecution – Article 10(1)(d) – Concept of ‘membership of a particular social group’ – Condition relating to the perception of the group as being different by the surrounding society in the country of origin – Qualification for subsidiary protection – Article 2(f) – Concept of ‘serious harm’ – Article 15(a) and (b) – Persons who are part of the same family and are targeted by a blood feud because of their family relationship.#Case C-217/23.

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16855

Opinion of Advocate General Rantos delivered on 5 September 2024.#X v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2003/96/EC – Taxation of energy products and electricity – Exemption of energy products used as fuel – Article 14(1)(c) – Navigation within EU waters – Article 15(1)(f) – Navigation on inland waterways – Directive 95/60/EC – Fiscal marking of gas oils and kerosene – Gas oil, to which fiscal marking has not been applied in accordance with EU law, intended for use for the propulsion of a vessel – Refusal to apply the exemption from payment of excise duty – Principle of proportionality.#Case C-137/23.

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16856

Opinion of Advocate General Rantos delivered on 5 September 2024.#Alajärven Sähkö Oy and Others and Elenia Verkko Oyj v Energiavirasto.#Request for a preliminary ruling from the markkinaoikeus.#Reference for a preliminary ruling – Internal market for electricity – Directive (EU) 2019/944 – Article 57(4) and (5) – Independence of national regulatory authority in the exercise of its duties and powers – Policy guidelines issued by a Member State – Legislative amendment aimed at reducing electricity distribution prices – Decision concerning methods for monitoring electricity system operation charges taken by the regulatory authority concerned following that amendment – Account taken of the travaux préparatoires relating to the law that introduced that amendment.#Case C-48/23.

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16858

Case C-344/23, BIOR: Judgment of the Court (Sixth Chamber) of 5 September 2024 (request for a preliminary ruling from the Augstākā tiesa (Senāts) – Latvia) – Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts BIOR v Valsts ieņēmumu dienests (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Regulation (EC) No 1186/2009 – Relief from import duties – Article 46 – Tags intended for the marking of fish – Concept of scientific instrument or apparatus – Tariff classification – Combined Nomenclature – Subheadings 39269092 and 39269097)

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16859

Case C-309/23 P: Judgment of the Court (Sixth Chamber) of 5 September 2024 – SE v European Commission (Appeal – Civil service – Members of the temporary staff – Recruitment – European Commission’s pilot programme for recruiting junior administrators – Rejection of application – Eligibility conditions – Criterion of a maximum of three years of professional experience – Equal treatment – Discrimination based on age – Competence to adopt the criterion at issue)

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16860

Joined Cases C-256/23 and C-290/23, ECHA: Judgment of the Court (Second Chamber) of 5 September 2024 (requests for a preliminary ruling from the Bayerisches Verwaltungsgericht Regensburg and the Oberverwaltungsgericht des Landes Sachsen-Anhalt – Germany) – European Chemicals Agency v Hallertauer Hopfenveredelungsges. m.b.H (C-256/23), B. GmbH (C-290/23) (Reference for a preliminary ruling – Article 299 TFEU – Regulation (EC) No 1907/2006 – Registration, evaluation, authorisation and restriction of chemicals (REACH) – Article 94(1) – Regulation (EC) No 340/2008 – First subparagraph of Article 11(3) and third subparagraph of Article 13(4) – Fees due to the European Chemicals Agency (ECHA) – Fee for registration of a substance – Reduction granted to small and medium-sized enterprises (SMEs) – Verification by ECHA of the declaration relating to the size of the enterprise in question – Failure to provide certain information within the prescribed period – ECHA decision demanding payment of the full fee in question and imposing an administrative charge – Enforcement – Possibility for ECHA to bring an action before a national court in order to obtain payment of that administrative charge)

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