27241Arrêt de la Cour (septième chambre) du 6 octobre 2021.#Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 90, paragraphe 1 – Réduction de la base d’imposition en cas de réduction de prix après le moment où l’opération a été effectuée – Contributions versées par une entreprise pharmaceutique à l’organisme d’assurance maladie étatique – Article 273 – Formalités administratives imposées par la réglementation nationale pour l’exercice du droit à réduction – Principes de neutralité fiscale et de proportionnalité.#Affaire C-717/19.cjeu_case · 6 octobre 2021
27242Judgment of the Court (Seventh Chamber) of 6 October 2021.#Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount where the price was reduced after the supply took place – Payment made by a pharmaceutical company to the State health insurance agency – Article 273 – Administrative obligations imposed by national legislation for the exercise of the right to reduction – Principles of fiscal neutrality and proportionality.#Case C-717/19.cjeu_case · 6 octobre 2021
27243Judgment of the Court (Sixth Chamber) of 6 October 2021.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive 91/271/EEC – Collection and treatment of urban waste water – Articles 3 to 5 and 10 – No collecting systems for urban water in certain agglomerations – No secondary treatment or equivalent treatment of urban waste water in certain agglomerations – Construction and operation of treatment plants – Control of discharges from such plants – Sensitive areas – More stringent treatment of waste water.#Case C-668/19.cjeu_case · 6 octobre 2021
27244Judgment of the Court (Sixth Chamber) of 6 October 2021.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive 91/271/EEC – Collection and treatment of urban waste water – Articles 3 to 5 and 10 – No collecting systems for urban water in certain agglomerations – No secondary treatment or equivalent treatment of urban waste water in certain agglomerations – Construction and operation of treatment plants – Control of discharges from such plants – Sensitive areas – More stringent treatment of waste water.#Case C-668/19.cjeu_case · 6 octobre 2021
27245Arrêt de la Cour (cinquième chambre) du 6 octobre 2021.#Confederación Nacional de Centros Especiales de Empleo (Conacee) contre Diputación Foral de Guipúzcoa.#Renvoi préjudiciel – Passation des marchés publics – Directive 2014/24/UE – Article 20 – Marchés réservés – Législation nationale réservant le droit de participer à certaines procédures de passation de marchés publics aux centres spéciaux d’emploi à initiative sociale – Conditions additionnelles non prévues par la directive – Principes d’égalité de traitement et de proportionnalité.#Affaire C-598/19.cjeu_case · 6 octobre 2021
27246Judgment of the Court (Fifth Chamber) of 6 October 2021.#Confederación Nacional de Centros Especiales de Empleo (Conacee) v Diputación Foral de Guipúzcoa and Federación Empresarial Española de Asociaciones de Centros Especiales de Empleo (Feacem).#Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 20 – Reserved contracts – National legislation reserving the right to participate in certain public procurement procedures to Social initiative special employment centres – Additional conditions not provided for by the directive – Principles of equal treatment and proportionality.#Case C-598/19.cjeu_case · 6 octobre 2021
27247Judgment of the Court (Grand Chamber) of 6 October 2021.#Consorzio Italian Management and Catania Multiservizi SpA v Rete Ferroviaria Italiana SpA.#Reference for a preliminary ruling – Article 267 TFEU – Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Exceptions to that obligation – Criteria – Question on the interpretation of EU law raised by the parties to the national proceedings after the Court has given a preliminary ruling in those proceedings – Failure to state the reasons justifying the need for an answer to the questions referred for a preliminary ruling – Partial inadmissibility of the request for a preliminary ruling.#Case C-561/19.cjeu_case · 6 octobre 2021
27248Judgment of the Court (Grand Chamber) of 6 October 2021.#Consorzio Italian Management and Catania Multiservizi SpA v Rete Ferroviaria Italiana SpA.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Article 267 TFEU – Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Exceptions to that obligation – Criteria – Question on the interpretation of EU law raised by the parties to the national proceedings after the Court has given a preliminary ruling in those proceedings – Failure to state the reasons justifying the need for an answer to the questions referred for a preliminary ruling – Partial inadmissibility of the request for a preliminary ruling.#Case C-561/19.cjeu_case · 6 octobre 2021
27249Arrêt de la Cour (première chambre) du 6 octobre 2021.#« ЕCOTEX BULGARIA » EOOD contre Teritorialna direktsia na Natsionalnata agentsia za prihodite.#Renvoi préjudiciel – Article 63 TFUE – Libre circulation des capitaux – Directive (UE) 2015/849 – Champ d’application – Réglementation nationale exigeant de réaliser les paiements dépassant un certain montant exclusivement par virement ou par dépôt sur un compte de paiement – Article 65 TFUE – Justification – Lutte contre la fraude et l’évasion fiscales – Proportionnalité – Sanctions administratives à caractère pénal – Article 49 de la charte des droits fondamentaux de l’Union européenne – Principes de légalité et de proportionnalité des délits et des peines.#Affaire C-544/19.cjeu_case · 6 octobre 2021
27250Judgment of the Court (First Chamber) of 6 October 2021.#„ЕCOTEX BULGARIA“ LTD v Teritorialna direktsia na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive (EU) 2015/849 – Scope – National legislation requiring payments exceeding a certain amount to be made only by transfer or deposit into a payment account – Article 65 TFEU – Justification – Combating tax evasion and tax avoidance – Proportionality – Administrative penalties of a criminal nature – Article 49 of the Charter of Fundamental Rights of the European Union – Principles of legality and proportionality of criminal offences and penalties.#Case C-544/19.cjeu_case · 6 octobre 2021
27251Arrêt de la Cour (quatrième chambre) du 6 octobre 2021.#TS e.a. contre Casa Naţională de Asigurări de Sănătate et Casa de Asigurări de Sănătate Constanţa.#Renvoi préjudiciel – Sécurité sociale – Assurance maladie – Règlement (CE) no 883/2004 – Article 20, paragraphes 1 et 2 – Soins médicaux reçus dans un État membre autre que celui de résidence de la personne assurée – Autorisation préalable – Conditions – Exigence d’un rapport émis par un médecin du régime public d’assurance maladie national prescrivant un traitement – Prescription, à titre de seconde opinion médicale, émise dans un État membre autre que celui de résidence de la personne assurée, d’un traitement alternatif présentant l’avantage de ne pas causer de handicap – Remboursement intégral des frais médicaux afférents à ce traitement alternatif – Libre prestation des services – Article 56 TFUE.#Affaire C-538/19.cjeu_case · 6 octobre 2021
27252Judgment of the Court (Fourth Chamber) of 6 October 2021.#TS and Others v Casa Naţională de Asigurări de Sănătate and Casa de Asigurări de Sănătate Constanţa.#Request for a preliminary ruling from the Curtea de Apel Constanţa.#Reference for a preliminary ruling – Social security – Health insurance – Regulation (EC) No 883/2004 – Article 20(1) and (2) – Medical treatment received in a Member State other than the insured person’s Member State of residence – Prior authorisation – Conditions – Requirement for a report by a doctor in the national public health insurance system prescribing a treatment – Recommendation, by way of a second medical opinion, in a Member State other than the insured person’s Member State of residence, of an alternative treatment having the advantage of not creating a disability – Full reimbursement of the medical expenses relating to the alternative treatment – Freedom to provide services – Article 56 TFEU.#Case C-538/19.cjeu_case · 6 octobre 2021
27253Judgment of the Court (Grand Chamber) of 6 October 2021.#Proceedings brought by W.Ż.#Reference for a preliminary ruling – Rule of law – Effective legal protection in the fields covered by EU law – Second subparagraph of Article 19(1) TEU – Principles of the irremovability of judges and judicial independence – Transfer without consent of a judge of an ordinary court – Action – Order of inadmissibility made by a judge of the Sąd Najwyższy (Izba Kontroli Nadzwyczajnej i Spraw Publicznych) (Supreme Court (Chamber of Extraordinary Control and Public Affairs), Poland) – Judge appointed by the President of the Republic of Poland on the basis of a resolution of the National Council of the Judiciary, despite a court decision ordering that the effects of that resolution be suspended pending a preliminary ruling of the Court – Judge not constituting an independent and impartial tribunal previously established by law – Primacy of EU law – Possibility of finding such an order of inadmissibility to be null and void.#Case C-487/19.cjeu_case · 6 octobre 2021
27254Judgment of the Court (Grand Chamber) of 6 October 2021.#Proceedings brought by W.Ż.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Rule of law – Effective legal protection in the fields covered by EU law – Second subparagraph of Article 19(1) TEU – Principles of the irremovability of judges and judicial independence – Transfer without consent of a judge of an ordinary court – Action – Order of inadmissibility made by a judge of the Sąd Najwyższy (Izba Kontroli Nadzwyczajnej i Spraw Publicznych) (Supreme Court (Chamber of Extraordinary Control and Public Affairs), Poland) – Judge appointed by the President of the Republic of Poland on the basis of a resolution of the National Council of the Judiciary, despite a court decision ordering that the effects of that resolution be suspended pending a preliminary ruling of the Court – Judge not constituting an independent and impartial tribunal previously established by law – Primacy of EU law – Possibility of finding such an order of inadmissibility to be null and void.#Case C-487/19.cjeu_case · 6 octobre 2021
27255Judgment of the Court (First Chamber) of 6 October 2021.#ClientEarth v European Commission.#Appeal – Action for annulment – Commission Implementing Decision C(2016) 3549 final – Authorisation for uses of bis(2-ethylhexyl) phthalate (DEHP) – Regulation (EC) No 1907/2006 – Articles 60 and 62 – Regulation (EC) No 1367/2006 – Request for internal review – Commission Decision C(2016) 8454 final – Rejection of the request.#Case C-458/19 P.cjeu_case · 6 octobre 2021
27256Judgment of the Court (First Chamber) of 6 October 2021.#ClientEarth v European Commission.#Appeal – Action for annulment – Commission Implementing Decision C(2016) 3549 final – Authorisation for uses of bis(2-ethylhexyl) phthalate (DEHP) – Regulation (EC) No 1907/2006 – Articles 60 and 62 – Regulation (EC) No 1367/2006 – Request for internal review – Commission Decision C(2016) 8454 final – Rejection of the request.#Case C-458/19 P.cjeu_case · 6 octobre 2021
27257Arrêt de la Cour (première chambre) du 6 octobre 2021.#Scandlines Danmark ApS et Scandlines Deutschland GmbH contre Commission européenne.#Pourvoi – Recours en annulation – Aides d’État – Financement public de la liaison fixe rail-route du détroit de Fehmarn – Aides individuelles – Aides notifiées déclarées compatibles avec le marché intérieur – Réalisation d’un projet important d’intérêt européen commun – Décision de ne pas soulever d’objections – Monopole – Distorsion de la concurrence et affectation des échanges.#Affaires jointes C-174/19 P et C-179/19 P.cjeu_case · 6 octobre 2021
27258Judgment of the Court (First Chamber) of 6 October 2021.#Scandlines Danmark ApS and Scandlines Deutschland v European Commission.#Appeal – Action for annulment – State aid – Public financing of the Fehmarn Belt fixed rail-road link – Individual aid – Notified aid declared compatible with the internal market – Execution of an important project of common European interest – Decision not to raise any objections – Monopoly – Distortion of competition and effect on trade.#Joined Cases C-174/19 P and C-175/19 P.cjeu_case · 6 octobre 2021
27259Judgment of the Court (Grand Chamber) of 6 October 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.cjeu_case · 6 octobre 2021
27260Judgment of the Court (Grand Chamber) of 6 October 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.cjeu_case · 6 octobre 2021