27741Judgment of the Court (Fifth Chamber) of 9 September 2021.#XY v Hauptzollamt B.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Taxation of energy products and electricity – Directive 2003/96/EC – Article 17(1)(a) – Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses – Optional reduction – Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive – Payment of interest – Principle of equal treatment.#Case C-100/20 REC.cjeu_case · 9 septembre 2021
27742Arrêt de la Cour (sixième chambre) du 9 septembre 2021.#UK e.a. contre Volkswagen Bank GmbH e.a.#Renvoi préjudiciel – Protection des consommateurs – Directive 2008/48/CE – Crédit aux consommateurs – Article 10, paragraphe 2 – Mentions devant obligatoirement figurer dans le contrat – Obligation de mentionner le type de crédit, la durée du contrat de crédit, le taux d’intérêt de retard et le mécanisme d’adaptation du taux d’intérêt de retard applicable au moment de la conclusion du contrat de crédit – Modification du taux d’intérêt de retard en fonction du changement du taux d’intérêt de base déterminé par la banque centrale d’un État membre – Indemnité due en cas de remboursement anticipé du prêt – Obligation de préciser le mode de calcul de la modification du taux d’intérêt de retard et de l’indemnité – Non obligation de mentionner les possibilités de résiliation du contrat de crédit prévues par la réglementation nationale, mais non prévues par la directive 2008/48 – Article 14, paragraphe 1 – Droit de rétractation exercé par le consommateur fondé sur un défaut de mention obligatoire au titre de l’article 10, paragraphe 2 – Exercice hors délai – Interdiction, pour le prêteur, d’opposer une exception de forclusion ou d’abus de droit.#Affaires jointes C-33/20, C-155/20 et C-187/20.cjeu_case · 9 septembre 2021
27743Judgment of the Court (Sixth Chamber) of 9 September 2021.#UK and Others v Volkswagen Bank GmbH and Others.#Requests for a preliminary ruling from the Landgericht Ravensburg.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Consumer credit – Article 10(2) – Information which must be included in the agreement – Obligation to specify the type of credit, the duration of the credit agreement, the rate of late-payment interest and the arrangements for adjusting the rate of late-payment interest applicable at the time of conclusion of the credit agreement – Change in the rate of late-payment interest in step with a change in the base rate set by the central bank of a Member State – Compensation payable in the event of early repayment – Obligation to specify the method used to calculate the change in the rate of late-payment interest and the compensation payable – No obligation to state the options for terminating the credit agreement provided for in national legislation but not provided for in Directive 2008/48 – Article 14(1) – Right of withdrawal exercised by the consumer for failure to include mandatory information under Article 10(2) – Exercised out of time – Creditor precluded from relying on a time bar or abuse of rights.#Joined Cases C-33/20, C-155/20 and C-187/20.cjeu_case · 9 septembre 2021
27744Arrêt de la Cour (troisième chambre) du 9 septembre 2021.#XY.#Renvoi préjudiciel – Contrôles aux frontières, asile et immigration – Politique d’asile – Procédures communes pour l’octroi et le retrait de la protection internationale – Directive 2013/32/UE – Article 40 – Demande ultérieure – Éléments ou faits nouveaux – Notion – Circonstances déjà existantes avant la clôture définitive d’une procédure ayant pour objet une demande de protection internationale antérieure – Principe de l’autorité de la chose jugée – Faute du demandeur.#Affaire C-18/20.cjeu_case · 9 septembre 2021
27745Judgment of the Court (Third Chamber) of 9 September 2021.#XY.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Border controls, asylum and immigration – Asylum policy – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 40 – Subsequent application – New elements or findings – Concept – Circumstances which already existed before a procedure relating to a previous application for international protection was definitively concluded – Principle of res judicata – Fault on the part of the applicant.#Case C-18/20.cjeu_case · 9 septembre 2021
27746Opinion of Advocate General Rantos delivered on 9 September 2021.#Skarb Państwa Rzeczypospolitej Polskiej reprezentowany przez Generalnego Dyrektora Dróg Krajowych i Autostrad v TOTO SpA - Costruzioni Generali and Vianini Lavori SpA.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 1(1) – Civil and commercial matters – Article 35 – Provisional, including protective, measures – Action based on a contract for the construction of a public expressway, concluded between a public authority and two private law companies – Application for interim relief relating to penalties and guarantees arising from that contract – Decision on interim relief already given by a court having jurisdiction as to the substance.#Case C-581/20.cjeu_case · 9 septembre 2021
27747Opinion of Advocate General Hogan delivered on 9 September 2021.#Randstad Italia SpA v Umana SpA and Others.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Obligation of Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by Union law – Public procurement – Directive 89/665/EEC – Article 1(1) and (3) – Article 47 of the Charter of Fundamental Rights of the European Union – Judgment of a Member State’s highest administrative court declaring inadmissible, in breach of the case-law of the Court of Justice, an action brought by a tenderer excluded from a public procurement procedure – No remedy against that judgment before the highest court in that Member State’s judicial order – Principles of effectiveness and equivalence.#Case C-497/20.cjeu_case · 9 septembre 2021
27748Opinion of Advocate General Saugmandsgaard Øe delivered on 9 September 2021.#Advania Sverige AB and Kammarkollegiet v Dustin Sverige AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Directive 2014/24/EU – Article 72 – Modification of contracts during their term – Transfer of a framework agreement – New contractor assuming on the insolvency of the initial contractor the rights and obligations attributed to the latter under a framework agreement – Whether need for a new procurement procedure.#Case C-461/20.cjeu_case · 9 septembre 2021
27749Opinion of Advocate General Kokott delivered on 9 September 2021.#SIA 'Zinātnes parks' v Finanšu ministrija.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Structural Funds – European Regional Development Fund (ERDF) – Regulation (EU) No 1303/2013 – Co-financing programme – State aid – Regulation (EU) No 651/2014 – Scope – Limits – Concepts of ‘subscribed share capital’ and ‘undertaking in difficulty’ – Exclusion of undertakings in difficulty from ERDF support – Conditions for the taking effect of an increase of the subscribed share capital – Date of submission of evidence of that increase – Principles of non-discrimination and transparency.#Case C-347/20.cjeu_case · 9 septembre 2021
27750Opinion of Advocate General Campos Sánchez-Bordona delivered on 9 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.cjeu_case · 9 septembre 2021
27751Opinion of Advocate General Saugmandsgaard Øe delivered on 9 September 2021.#HRVATSKE ŠUME d.o.o., Zagreb v BP Europa SE.#Request for a preliminary ruling from the Visoki trgovački sud Republike Hrvatske.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 44/2001 – Article 5(3) – Concept of ‘matters relating to tort, delict or quasi-delict’ – Judicial enforcement proceedings – Action for recovery of sums unduly paid based on unjust enrichment – Article 22(5) – Enforcement of judgments – Exclusive jurisdiction.#Case C-242/20.cjeu_case · 9 septembre 2021
27752Opinion of Advocate General Rantos delivered on 9 September 2021.#'Sātiņi-S' SIA.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Charter of Fundamental Rights of the European Union – Article 17 – Right to property – Directive 2009/147/EC – Compensation for the damage caused to aquaculture by protected wild birds in a Natura 2000 area – Compensation less than the damage actually suffered – Article 107(1) TFEU – State aid – Concept of ‘advantage’ – Conditions – Regulation (EU) No 717/2014 – De minimis rule.#Case C-238/20.cjeu_case · 9 septembre 2021
27753Opinion of Advocate General Rantos delivered on 9 September 2021.#'Sātiņi-S' SIA.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Support for rural development – Article 30(6)(a) – Natura 2000 payments – Compensation for income foregone in agricultural and forest areas – Peat bogs – Prohibition of establishing plantations of cranberries – No compensation for damage – Charter of Fundamental Rights of the European Union – Article 17 – Right to property.#Case C-234/20.cjeu_case · 9 septembre 2021
27754Opinion of Advocate General Tanchev delivered on 9 September 2021.#NP v Daimler AG, Mercedes-Benz Werk Berlin.#Request for a preliminary ruling from the Landesarbeitsgericht Berlin-Brandenburg.#Reference for a preliminary ruling – Social policy – Directive 2008/104/EC – Temporary agency work – Article 1(1) – “Temporarily” assigned – Concept – Employment in a permanent job – Article 5(5) – Successive assignments – Article 10 – Sanctions – Article 11 – Derogation by the parties to a collective agreement from the maximum assignment period prescribed by the national legislature.#Case C-232/20.cjeu_case · 9 septembre 2021
27755Opinion of Advocate General Pikamäe delivered on 9 September 2021.#Fondul Proprietatea SA v Guvernul României and Others.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Internal market in electricity – Directive 2009/72/EC – Article 15(4) – Priority dispatch – Security of supply – Article 32(1) – Free third-party access – Guaranteed access to transmission systems – Directive 2009/28/EC – Article 16(2) – Guaranteed access – Article 107(1) TFEU – Article 108(3) TFEU – State aid.#Case C-179/20.cjeu_case · 9 septembre 2021
27756Opinion of Advocate General Tanchev delivered on 9 September 2021.#Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting Letting and subletting of a property used for industrial or commercial purposes.#Case C-9/20.cjeu_case · 9 septembre 2021
27757Case C-449/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Real Vida Seguros SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Article 63 TFEU — Free movement of capital — Income tax — Dividends attached to listed shares — Tax advantage reserved for dividends attached to shares listed on the national stock exchange — Difference in treatment — Objective distinguishing criterion — Restriction — Article 65 TFEU — Objectively comparable situations — Justification — Objective of a purely economic nature)cjeu_case · 9 septembre 2021
27758Case C-422/20: Judgment of the Court (Sixth Chamber) of 9 September 2021 (request for a preliminary ruling from the Oberlandesgericht Köln — Germany) — RK v CR (Reference for a preliminary ruling — Judicial cooperation in civil matters — Succession — Regulation (EU) No 650/2012 — Article 6(a) — Declining of jurisdiction — Article 7(a) — Jurisdiction — Examination by the court second seised — Article 22 — Choice of law applicable — Article 39 — Mutual recognition — Article 83(4) — Transitional provisions)cjeu_case · 9 septembre 2021
27759Case C-406/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Phantasialand v Finanzamt Brühl (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Annex III, point 7 — Admission fee for amusement parks and fairs — Principle of fiscal neutrality — Services provided by static and mobile fairground entertainers — Comparability — Context — Point of view of the average consumer — Expert opinion)cjeu_case · 9 septembre 2021
27760Case C-294/20: Judgment of the Court (Tenth Chamber) of 9 September 2021 (request for a preliminary ruling from the Audiencia Nacional — Spain) — GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central (Reference for a preliminary ruling — Harmonisation of the laws of the Member States relating to turnover taxes — Eighth Directive 79/1072/EEC — Articles 3, 6 and 7 — Arrangements for the refund of value added tax (VAT) — Taxable persons not established in the territory of the country — Refusal of refund of VAT paid — Documents constituting evidence of the right to a refund — Failure to submit supporting documents within the time limit)cjeu_case · 9 septembre 2021