Catalogue des documents juridiques (cjeu_case)

104 315 documents
27344

Arrêt de la Cour (première chambre) du 30 septembre 2021.#Icade Promotion SAS contre Ministère de l'Action et des Comptes Publiques.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 392 – Régime de taxation sur la marge – Champ d’application – Livraisons d’immeubles et de terrains à bâtir achetés en vue de la revente – Assujetti n’ayant pas eu droit à déduction à l’occasion de l’acquisition des immeubles – Revente soumise à la TVA – Notion de “terrains à bâtir”.#Affaire C-299/20.

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27345

Judgment of the Court (First Chamber) of 30 September 2021.#Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-299/20.

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27346

Arrêt de la Cour (sixième chambre) du 30 septembre 2021.#Commerzbank AG contre E.O.#Renvoi préjudiciel – Coopération judiciaire en matière civile – Compétence judiciaire, reconnaissance et exécution des décisions – Matière civile et commerciale – Convention de Lugano II – Article 15, paragraphe 1, sous c) – Compétence en matière de contrats conclus par les consommateurs – Transfert du domicile du consommateur dans un autre État lié à la convention.#Affaire C-296/20.

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27347

Judgment of the Court (Sixth Chamber) of 30 September 2021.#Commerzbank AG v E.O.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction, recognition and enforcement of judgments – Civil and commercial matters – Lugano II Convention – Article 15(1)(c) – Jurisdiction over consumer contracts – Transfer of the consumer’s domicile to another State bound by the convention.#Case C-296/20.

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27348

Arrêt de la Cour (huitième chambre) du 30 septembre 2021.#K contre Raad van bestuur van het Uitvoeringsinstituut werknemersverzekeringen (Uwv).#Renvoi préjudiciel – Règlement (CE) no 883/2004 – Article 65, paragraphes 2 et 5 – Champ d’application – Travailleur en chômage complet – Prestations de chômage – Travailleur qui réside et exerce une activité salariée dans l’État membre compétent – Transfert de sa résidence dans un autre État membre – Personne n’exerçant pas de manière effective d’activité salariée dans l’État membre compétent avant d’être en chômage complet – Personne en arrêt de travail pour cause de maladie et percevant, à ce titre, des prestations de maladie versées par l’État membre compétent – Exercice d’une activité salariée – Situations juridiques comparables.#Affaire C-285/20.

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27349

Judgment of the Court (Eighth Chamber) of 30 September 2021.#K v Raad van bestuur van het Uitvoeringsinstituut werknemersverzekeringen (Uwv).#Request for a preliminary ruling from the Centrale Raad van Beroep.#Reference for a preliminary ruling – Regulation (EC) No 883/2004 – Article 65(2) and (5) – Scope – Wholly unemployed worker – Unemployment benefits – Worker who resides and pursues an activity as an employed person in the competent Member State – Transfer of his or her residence to another Member State – Person not actually pursuing an activity as an employed person in the competent Member State before becoming wholly unemployed – Person on sick leave and receiving, on that basis, sickness benefits paid by the competent Member State – Pursuit of an activity as an employed person – Comparable legal situations.#Case C-285/20.

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27350

Judgment of the Court (Tenth Chamber) of 30 September 2021.#HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling – Administrative cooperation and combating fraud in the field of value added tax (VAT) – Regulation (EU) No 904/2010 – Articles 10 to 12 – Exchange of information – Tax audit – Time limits – Suspension of the tax audit in case of exchange of information – Non-compliance with the time limits laid down for providing information – Effect on the lawfulness of the suspension of the tax audit.#Case C-186/20.

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27351

Opinion of Advocate General Pikamäe delivered on 30 September 2021.#XXXX v Commissaire général aux réfugiés et aux apatrides.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Common policy on asylum – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 33(2)(a) – Inadmissibility of an application for international protection lodged in a Member State by a third-country national who has obtained refugee status in another Member State, where the minor child of that third-country national, who is a beneficiary of subsidiary protection status, resides in the first Member State – Charter of Fundamental Rights of the European Union – Article 7 – Right to respect for family life – Article 24 – Best interests of the child – No infringement of Articles 7 and 24 of the Charter of Fundamental Rights due to the inadmissibility of the application for international protection – Directive 2011/95/EU – Article 23(2) – Obligation on the Member States to ensure the family unity of beneficiaries of international protection is maintained.#Case C-483/20.

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27352

Opinion of Advocate General Szpunar delivered on 30 September 2021.#CJ v Tesorería General de la Seguridad Social (TGSS).#Request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo nº 2 de Vigo.#Reference for a preliminary ruling – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Prohibition of any discrimination on grounds of sex – Domestic workers – Protection in respect of unemployment – Exclusion – Particular disadvantage to female workers – Legitimate social policy objectives – Proportionality.#Case C-389/20.

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27353

Opinion of Advocate General Tanchev delivered on 30 September 2021.#CO and Others v MJ and Others.#Request for a preliminary ruling from the Tribunal du travail francophone de Bruxelles.#Reference for a preliminary ruling – Common Foreign and Security Policy (CFSP) – European Union Rule of Law Mission in Kosovo (Eulex Kosovo) – Joint Action 2008/124/CFSP – Article 8(3) and (5), Article 9(3) and Article 10(3) – Status of employer of the mission staff – Article 16(5) – Subrogation.#Case C-283/20.

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27354

Opinion of Advocate General Rantos delivered on 30 September 2021.#'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exemption from withholding tax – Directive 2008/7/EC – Raising of capital – Article 3 – Contributions of capital – Article 5(1)(a) – Indirect tax exemption – Articles 63 and 65 TFEU – Free movement of capital – Taxation of the gross amount of notional interest – Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund – Difference in treatment – Justification – Balanced allocation of the power to impose taxes between the Member States – Effective collection of tax – Combating of tax avoidance.#Case C-257/20.

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27355

Opinion of Advocate General Hogan delivered on 30 September 2021.#VI v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Appeal Tribunal (Northern Ireland).#Reference for a preliminary ruling – Right to move and reside freely within the territory of the Member States – Article 21 TFEU – Directive 2004/38/EC – Article 7(1)(b) and Article 16 – Child who is a national of a Member State residing in another Member State – Right of residence derived from the parent who is the primary carer of that child – Requirement of comprehensive sickness insurance cover – Child having a permanent right of residence for part of the periods concerned.#Case C-247/20.

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27357

Case C-299/20: Judgment of the Court (First Chamber) of 30 September 2021 (request for a preliminary ruling from the Conseil d’État — France) — Icade Promotion SAS, formerly Icade Promotion Logement SAS v Ministère de l’Action et des Comptes publics (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 392 — Margin taxation scheme — Scope — Supply of buildings and building land purchased for resale — Taxable person for whom the VAT on the purchase of buildings was not deductible — Resale subject to VAT — Concept of ‘building land’)

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27358

Case C-296/20: Judgment of the Court (Sixth Chamber) of 30 September 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Commerzbank AG v E.O. (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction, recognition and enforcement of judgments — Civil and commercial matters — Lugano II Convention — Article 15(1)(c) — Jurisdiction over consumer contracts — Transfer of the consumer’s domicile to another State bound by the convention)

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27359

Case C-285/20: Judgment of the Court (Eighth Chamber) of 30 September 2021 (request for a preliminary ruling from the Centrale Raad van Beroep — Netherlands) — K v Raad van bestuur van het Uitvoeringsinstituut werknemersverzekeringen (Uwv) (Reference for a preliminary ruling — Regulation (EC) No 883/2004 — Article 65(2) and (5) — Scope — Wholly unemployed worker — Unemployment benefits — Worker who resides and pursues an activity as an employed person in the competent Member State — Transfer of his or her residence to another Member State — Person not actually pursuing an activity as an employed person in the competent Member State before becoming wholly unemployed — Person on sick leave and receiving, on that basis, sickness benefits paid by the competent Member State — Pursuit of an activity as an employed person — Comparable legal situations)

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27360

Case C-186/20: Judgment of the Court (Tenth Chamber) of 30 September 2021 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovak Republic) — HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Administrative cooperation and combating fraud in the field of value added tax (VAT) — Regulation (EU) No 904/2010 — Articles 10 to 12 — Exchange of information — Tax audit — Time limits — Suspension of the tax audit in case of exchange of information — Non-compliance with the time limits laid down for providing information — Effect on the lawfulness of the suspension of the tax audit)

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