2901Judgment of the Court (Sixth Chamber) of 11 December 2025.#„Vaniz“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Insolvency of the principal debtor – Continued obligation to pay VAT – Joint and several liability of a third party after the removal of the principal debtor from the commercial register – Principle of legal certainty – Principle of proportionality.#Case C-121/24.cjeu_case · 11 décembre 2025
2902Opinion of Advocate General Richard de la Tour delivered on 11 December 2025.###cjeu_case · 11 décembre 2025
2903Opinion of Advocate General Richard de la Tour delivered on 11 December 2025.#Across Fiduciaria SpA and Others v Presidenza del Consiglio dei ministri and Others.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2015/849 – Article 31 – Concept of legal arrangements having ‘a structure or functions similar to trusts’ – Trust mandates concluded by Italian trust companies (mandato fiduciario) – Access by persons with a legitimate interest to beneficial ownership information – Validity – Articles 7 and 8 of the Charter of Fundamental Rights of the European Union – Respect for private and family life – Protection of personal data – Principle of legal certainty – Concept of ‘legitimate interest’ – Right to an effective judicial remedy – Interim legal protection.#Joined Cases C-684/24 and C-685/24.cjeu_case · 11 décembre 2025
2904Opinion of Advocate General Campos Sánchez-Bordona delivered on 11 December 2025.###cjeu_case · 11 décembre 2025
2905Opinion of Advocate General Campos Sánchez-Bordona delivered on 11 December 2025.###cjeu_case · 11 décembre 2025
2908Case C-767/24, Kuszycka: Judgment of the Court (Ninth Chamber) of 11 December 2025 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie – Poland) – mBank S.A. v ML (Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 7(1) – Effects of a term being found to be unfair – Contract declared void – Action brought by a seller or supplier seeking restitution of the amount of the loan paid under a contract which is to be annulled – Consequences of the submission of a declaration of set-off – Implied waiver of the objection that the action is time-barred – Effective exercise of the procedural rights of consumers – Principle of effectiveness – Dissuasive effect of the prohibition on unfair terms)cjeu_case · 11 décembre 2025
2909Case C-665/24, Staatssecretaris Jeugd, Preventie en Sport (Electronic cigarettes): Judgment of the Court (Seventh Chamber) of 11 December 2025 (request for a preliminary ruling from the College van Beroep voor het bedrijfsleven – Netherlands) – Staatssecretaris Jeugd, Preventie en Sport v Diamond Flavours BV, UEG Holland BV (Reference for a preliminary ruling – Directive 2014/40/EU – Article 2(40) – Concept of placing on the market – Article 23(2) and (3) – Checks on the implementation of Directive 2014/40 – Objective of ensuring a high level of health protection – Approximation of laws – Manufacture, presentation and sale of tobacco products – Supply of refill containers for electronic cigarettes displaying an incorrect indication of the nicotine content on their packaging by a distributor of tobacco and related products to a retail outlet – Fine imposed on the distributor – Principle nulla poena sine culpa – Proportionality of the fine)cjeu_case · 11 décembre 2025
2910Case C-662/24: Judgment of the Court (Sixth Chamber) of 11 December 2025 – Commission v Belgium (Deduction of maintenance payments II) (Failure of a Member State to fulfil obligations – Freedom of movement for workers – Article 45 TFEU – Article 28 of the Agreement on the European Economic Area – Judgment of the Court finding a failure to fulfil obligations – Article 260(2) TFEU – Incomplete implementation of the judgment of 10 March 2022, Commission v Belgium (Deduction of maintenance payments) (C-60/21) – Income tax – Deduction of maintenance payments – Inadmissibility – Lack of identity between the complaints put forward and those made in the case giving rise to the judgment finding the failure to fulfil obligations)cjeu_case · 11 décembre 2025
2911Case C-497/24, Regione Marche (Maximum aid rate): Judgment of the Court (Seventh Chamber) of 11 December 2025 (request for a preliminary ruling from the Tribunale ordinario di Ancona – Italy) – GC, acting in his own name and as owner of the agricultural holding bearing the same name v Regione Marche (Reference for a preliminary ruling – Agriculture – Common agricultural policy – Regulation (EU) No 1308/2013 – Support programme in the wine sector – Financing – Article 50 – European Union contribution – Calculation of the maximum aid rate – Inclusion of a tax credit provided for by national legislation)cjeu_case · 11 décembre 2025
2912Case C-485/24, Locatrans: Judgment of the Court (First Chamber) of 11 December 2025 (request for a preliminary ruling from the Cour de cassation – France) – Locatrans Sàrl v ES (Reference for a preliminary ruling – Rome Convention on the law applicable to contractual obligations – Article 6 – Contract of employment – Choice made by the parties – Mandatory rules of the law which would be applicable in the absence of choice – Determination of the law applicable – Habitual place of work – Change of habitual place of work in the course of the employment relationship – Contract of employment more closely connected with another country – Criteria for assessment – Account to be taken of the most recent habitual place of work)cjeu_case · 11 décembre 2025
2913Case C-473/24, Speyer & Grund: Judgment of the Court (Eighth Chamber) of 11 December 2025 (request for a preliminary ruling from the Bundesgerichtshof – Germany) – Speyer & Grund GmbH & Co. KG v Werner & Mertz GmbH (Reference for a preliminary ruling – Regulation (EU) No 528/2012 – Article 3(1)(a) – Concept of biocidal product – Condition as to the intended purpose of the product – Vinegar-based products intended for use as both foodstuffs and cleaning products/disinfectants for foodstuffs (multi-purpose products) – Scope of Regulation No 528/2012 – Article 2(1) and (2) – Annex V – List of the types of biocidal products covered by the regulation – Protection of human and animal health and the environment)cjeu_case · 11 décembre 2025
2914Case C-121/24, Vaniz: Judgment of the Court (Sixth Chamber) of 11 December 2025 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo – Bulgaria) – Vaniz EOOD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Veliko Tarnovo (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Insolvency of the principal debtor – Continued obligation to pay VAT – Joint and several liability of a third party after the removal of the principal debtor from the commercial register – Principle of legal certainty – Principle of proportionality)cjeu_case · 11 décembre 2025
2915Judgment of the Court (Tenth Chamber) of 11 December 2025.#Česká síť s. r. o. v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Taxation – Common system of value added tax VAT – Directive 2006/112/EC – Article 9(1) – Concept of ‘taxable person’ – Partners in a civil law partnership devoid of legal personality – Article 193 – Determination of the taxable person liable to pay VAT.#Case C-796/23.cjeu_case · 11 décembre 2025
2916Judgment of the Court (Tenth Chamber) of 11 December 2025.#Česká síť s. r. o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concept of ‘taxable person’ – Partners in a civil law partnership devoid of legal personality – Article 193 – Determination of the taxable person liable to pay VAT.#Case C-796/23.cjeu_case · 11 décembre 2025
2917Judgment of the Court (Second Chamber) of 11 December 2025.#I. J. v VĮ Registrų centras.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Citizenship of the Union – Article 21(1) TFEU – Right to move and reside freely within the territory of the Member States – Requirements for registration in the national register of a marriage contract concluded in a Member State other than the Member State of registration – Inclusion of the personal identification number of at least one of the two spouses – Restriction – Justification – Accuracy and authenticity of the information contained in the national register – Proportionality.#Case C-789/23.cjeu_case · 11 décembre 2025
2918Judgment of the Court (First Chamber) of 11 December 2025.#A v GKV-Spitzenverband.#Reference for a preliminary ruling – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Migrant workers – Social security – Applicable legislation – Regulation (EC) No 883/2004 – Article 11 – Article 13(1) – Regulation (EC) No 987/2009 – Article 14(8) – Worker pursuing an activity as an employed person in the territory of several States, including a Member State, the Swiss Confederation and third countries – Concept of ‘substantial part of the activity’ – Taking account of the activity pursued in third countries.#Case C-743/23.cjeu_case · 11 décembre 2025
2919Judgment of the Court (First Chamber) of 11 December 2025.#A v GKV-Spitzenverband.#Request for a preliminary ruling from the Landessozialgericht für das Saarland.#Reference for a preliminary ruling – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Migrant workers – Social security – Applicable legislation – Regulation (EC) No 883/2004 – Article 11 – Article 13(1) – Regulation (EC) No 987/2009 – Article 14(8) – Worker pursuing an activity as an employed person in the territory of several States, including a Member State, the Swiss Confederation and third countries – Concept of ‘substantial part of the activity’ – Taking account of the activity pursued in third countries.#Case C-743/23.cjeu_case · 11 décembre 2025
2920Case C-796/23, Česká síť (Partners in a Partnership): Judgment of the Court (Tenth Chamber) of 11 December 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Česká síť s. r. o. v Odvolací finanční ředitelství (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concept of taxable person – Partners in a civil law partnership devoid of legal personality – Article 193 – Determination of the taxable person liable to pay VAT)cjeu_case · 11 décembre 2025