Catalogue des documents juridiques (cjeu_case)

104 315 documents
26861

Arrêt de la Cour (troisième chambre) du 21 octobre 2021.#CHEP Equipment Pooling NV contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Modalités du remboursement de la TVA en faveur des assujettis qui ne sont pas établis dans l’État membre du remboursement – Directive 2008/9/CE – Article 20, paragraphe 1 – Demande d’informations complémentaires par l’État membre du remboursement – Éléments susceptibles de faire l’objet d’une demande d’informations complémentaires – Discordance entre le montant porté sur la demande de remboursement et le montant figurant sur les factures produites – Principe de bonne administration – Principe de neutralité de la TVA – Délai de forclusion – Conséquences sur la rectification de l’erreur de l’assujetti.#Affaire C-396/20.

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26862

Judgment of the Court (Third Chamber) of 21 October 2021.#CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund – Directive 2008/9/EC – Article 20(1) – Request for additional information by the Member State of refund – Elements which may be the subject of a request for additional information – Discrepancy between the amount shown in the refund application and that on the invoices submitted – Principle of good administration – Principle of VAT neutrality – Limitation period – Implications for rectifying the taxable person’s error.#Case C-396/20.

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26863

Judgment of the Court (Eighth Chamber) of 21 October 2021.#T.B. and D. sp. z. o. o. v G. I. A/S.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Jurisdiction in insurance matters – Article 11(1)(b) – Article 12 – Article 13(2) – Scope ratione personae – Concept of ‘injured party’ – Professional – Special jurisdiction – Article 7(2).#Case C-393/20.

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26864

Judgment of the Court (Eighth Chamber) of 21 October 2021.#T.B. and D. sp. z. o. o. v G. I. A/S.#Request for a preliminary ruling from the Sąd Rejonowy dla Krakowa-Śródmieścia w Krakowie.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Jurisdiction in insurance matters – Article 11(1)(b) – Article 12 – Article 13(2) – Scope ratione personae – Concept of ‘injured party’ – Professional – Special jurisdiction – Article 7(2).#Case C-393/20.

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26865

Arrêt de la Cour (dixième chambre) du 21 octobre 2021.#Procédure pénale contre ZX.#Renvoi préjudiciel – Coopération judiciaire en matière pénale – Directive 2012/13/UE – Droit à l’information dans le cadre des procédures pénales – Article 6, paragraphe 3 – Droits des suspects ou des personnes poursuivies d’être informés de leurs droits – Articles 47 et 48 de la charte des droits fondamentaux de l’Union européenne – Législation nationale ne prévoyant pas de voie procédurale pour remédier après une audience préliminaire aux imprécisions et aux lacunes entachant le contenu de l’acte d’accusation.#Affaire C-282/20.

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26866

Judgment of the Court (Tenth Chamber) of 21 October 2021.#Criminal proceedings against ZX.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2012/13/EU – Right to information in criminal proceedings – Article 6(3) – Rights of suspects or accused persons to be informed of their rights – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – National law not providing for a procedural mechanism for remedying errors and omissions in the content of the indictment.#Case C-282/20.

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26867

Arrêt de la Cour (cinquième chambre) du 21 octobre 2021.#Wilo Salmson France SAS contre Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti et Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Articles 167 à 171 et article 178, sous a) – Droit à déduction de la TVA – Remboursement de la TVA en faveur des assujettis établis dans un État membre autre que l’État membre du remboursement – Détention d’une facture – Directive 2008/9/CE – Rejet de la demande de remboursement – “Extourne” de la facture par le fournisseur – Émission d’une nouvelle facture – Nouvelle demande de remboursement – Rejet.#Affaire C-80/20.

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26868

Judgment of the Court (Fifth Chamber) of 21 October 2021.#Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167 to 171 and Article 178(a) – Right to deduct VAT – Refund of VAT to taxable persons established in a Member State other than the Member State of refund – Holding of an invoice – Directive 2008/9/EC – Refusal of the refund application – ‘Cancellation’ of the invoice by the supplier – Issuing of a new invoice – New refund application – Refusal.#Case C-80/20.

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26869

Opinion of Advocate General Kokott delivered on 21 October 2021.#Namur-Est Environnement ASBL v Région wallonne.#Request for a preliminary ruling from the Conseil d'État (Belgium).#Reference for a preliminary ruling – Environment – Directive 2011/92/EU – Assessment of the effects of certain projects on the environment – Directive 92/43/EEC – Conservation of natural habitats – Relationship between the assessment and consent procedure referred to in Article 2 of Directive 2011/92/EU and a national procedure for derogation from the species protection measures provided for by Directive 92/43/EEC – Concept of ‘development consent’ – Multi-stage decision-making process – Obligation to conduct an assessment – Material scope – Stage of the procedure at which public participation in the decision-making process must be ensured.#Case C-463/20.

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26870

Opinion of Advocate General Pikamäe delivered on 21 October 2021.#ZK.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Directive 2003/109/EC – Article 9(1)(c) – Loss of the status of long-term resident third-country national – Absence from the territory of the European Union for a period of 12 consecutive months – Interruption of that period of absence – Irregular and short‑term stays in the territory of the European Union.#Case C-432/20.

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26871

Case C-583/20: Order of the Court (Ninth Chamber) of 21 October 2021 (request for a preliminary ruling from the Kúria — Hungary) — EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 273 — Fight against fraud — Declaration obligation relating to the transport of goods — Road freight electronic monitoring system — Penalty regime applicable to high-risk taxpayers — Proportionality)

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26872

Case C-402/20 P: Judgment of the Court (Eighth Chamber) of 21 October 2021 — Lípidos Santiga SA v European Commission (Appeal — Energy — Directive (EU) 2018/2001 — Promotion of the use of energy from renewable sources — Limit on use of biofuels produced from food and feed crops — Delegated Regulation (EU) 2019/807 — Definition of high indirect land-use change (ILUC) risk feedstock — Palm oil — Action for annulment — Condition that a natural or legal person must be directly concerned — Inadmissibility)

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26873

Case C-396/20: Judgment of the Court (Third Chamber) of 21 October 2021 (request for a preliminary ruling from the Kúria — Hungary) — CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund — Directive 2008/9/EC — Article 20(1) — Request for additional information by the Member State of refund — Details which may be the subject of a request for additional information — Discrepancy between the amount entered on the refund application and the amount appearing on the invoices submitted — Principle of sound administration — Principle of the neutrality of VAT — Limitation period — Consequences for correcting the taxable person’s error)

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26874

Case C-393/20: Judgment of the Court (Eight Chamber), 21 October 2021 (request for a preliminary ruling from the Sąd Rejonowy dla Krakowa-Śródmieścia w Krakowie, Poland) — T.B. and D. sp. z. o. o. v G. I. A/S (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction and enforcement of judgments in civil and commercial matters — Regulation (EU) No 1215/2012 — Jurisdiction in insurance matters — Article 11(1)(b) — Article 12 — Article 13(2) — Scope ratione personae — Concept of ‘injured party’ — Professional — Special jurisdiction — Article 7(2))

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26875

Case C-282/20: Judgment of the Court (Tenth Chamber) of 21 October 2021 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against ZX (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive 2012/13/EU — Right to information in criminal proceedings — Article 6(3) — Rights of suspects or accused persons to be informed of their rights — Articles 47 and 48 of the Charter of Fundamental Rights of the European Union — National law not providing for a procedural mechanism for remedying errors and omissions in the content of the indictment)

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26876

Case C-80/20: Judgment of the Court (Fifth Chamber) of 21 October 2021 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti, Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti –- Administraţia Fiscală pentru Contribuabili Nerezidenţi (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 167 to 171 and Article 178(a) — Right to deduct VAT — Refund of VAT to taxable persons established in a Member State other than the Member State of refund — Possession of an invoice — Directive 2008/9/EC — Rejection of a refund application — ‘Cancellation’ of the invoice by the supplier — Issuing of a new invoice — New refund application — Rejection)

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26877

Arrêt de la Cour (deuxième chambre) du 21 octobre 2021.#Parlement européen contre UZ.#Pourvoi – Fonction publique – Fonctionnaires – Procédure disciplinaire – Sanction disciplinaire – Enquête administrative – Article 41, paragraphe 1, de la charte des droits fondamentaux de l’Union européenne – Exigence d’impartialité objective – Pourvoi incident – Rejet d’une demande d’assistance – Article 41, paragraphe 2, de la charte des droits fondamentaux – Droit d’être entendu.#Affaire C-894/19 P.

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26878

Judgment of the Court (Second Chamber) of 21 October 2021.#European Parliament v UZ.#Appeal – Civil service – Officials – Disciplinary proceedings – Disciplinary penalty – Administrative investigation – Article 41(1) of the Charter of Fundamental Rights of the European Union – Requirement of objective impartiality – Cross-appeal – Rejection of a request for assistance – Article 41(2) of the Charter of Fundamental Rights – Right to be heard.#Case C-894/19 P.

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26879

Arrêt de la Cour (troisième chambre) du 21 octobre 2021.#SC contre Zakład Ubezpieczeń Społecznych I Oddział w Warszawie.#Renvoi préjudiciel – Sécurité sociale des travailleurs migrants – Règlement (CE) no 883/2004 – Article 52, paragraphe 1, sous b) – Travailleur ayant exercé une activité salariée dans deux États membres – Période minimale requise par le droit national pour l’acquisition d’un droit à une pension de retraite – Prise en compte de la période de cotisation accomplie sous la législation d’un autre État membre – Totalisation – Calcul du montant de la prestation de retraite à verser.#Affaire C-866/19.

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26880

Judgment of the Court (Third Chamber) of 21 October 2021.#SC v Zakład Ubezpieczeń Społecznych I Oddział w Warszawie.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 883/2004 – Article 52(1)(b) – Worker who has been employed in two Member States – Minimum period required by national law for acquisition of entitlement to a retirement pension – Account taken of the contribution period completed under the legislation of another Member State – Aggregation – Calculation of the amount of the retirement benefit to be paid.#Case C-866/19.

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