32621Judgment of the Court (First Chamber) of 15 October 2020.#E. Sp. z o.o. Sp. k. v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the VAT taxable amount – Total or partial non-payment of the price – Conditions imposed by national legislation for the exercise of the right to reduction – Condition that the debtor must not be the subject of insolvency or winding-up proceedings – Condition that the creditor and the debtor must be subject to VAT.#Case C-335/19.cjeu_case · 15 octobre 2020
32622Arrêt de la Cour (neuvième chambre) du 15 octobre 2020.#« Linas Agro » AB contre Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Renvoi préjudiciel – Union douanière – Règlement d’exécution (UE) no 999/2014 – Droit antidumping définitif sur les importations d’engrais solides ayant une teneur en nitrate d’ammonium excédant 80 % en poids – Définition – Règlement (CE) no 945/2005 – Détermination de la teneur en nitrate d’ammonium – Présomption selon laquelle un produit ayant une teneur en azote excédant 28 % en poids a une teneur en nitrate d’ammonium excédant 80 % en poids.#Affaire C-117/19.cjeu_case · 15 octobre 2020
32623Judgment of the Court (Ninth Chamber) of 15 October 2020.#„Linas Agro“ AB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) No 999/2014 – Definitive anti-dumping duty on imports of solid fertilisers with an ammonium nitrate content exceeding 80% by weight – Definition – Regulation (EC) No 945/2005 – Determination of the ammonium nitrate content – Presumption that a product with a nitrogen content exceeding 28% by weight has an ammonium nitrate content exceeding 80% by weight.#Case C-117/19.cjeu_case · 15 octobre 2020
32624Opinion of Advocate General Kokott delivered on 15 October 2020.#European Commission v Hungary.#Appeal – Article 107(1) TFEU – State aid – Hungarian tax on turnover linked to advertisements – Information used to determine the reference system – Progressivity of tax rates – Transitional measure for the partial deductibility of losses carried forward – Existence of a selective advantage – Burden of proof.#Case C-596/19 P.cjeu_case · 15 octobre 2020
32625Opinion of Advocate General Kokott delivered on 15 October 2020.#European Commission v Republic of Poland.#Appeal – Article 107(1) TFEU – State aid – Polish tax on the retail sector – Article 108(2) TFEU – Decision to initiate the formal investigation procedure.#Case C-562/19 P.cjeu_case · 15 octobre 2020
32627Opinion of Advocate General Pitruzzella delivered on 15 October 2020.#European Commission v Fútbol Club Barcelona.#Appeal – State aid – Aid granted to certain professional football clubs – Article 107(1) TFEU – Concept of ‘advantage’ – Aid scheme – Regulation (EU) 2015/1589 – Article 1(d) – Reduced tax rate – Non-profit entities – Less advantageous tax deduction – Effect – Cross-appeal – Articles 169 and 178 of the Rules of Procedure of the Court of Justice.#Case C-362/19 P.cjeu_case · 15 octobre 2020
32628Case C-543/19: Judgment of the Court (Fourth Chamber) of 15 October 2020 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Jebsen & Jessen (GmbH & Co.) KG v Hauptzollamt Hamburg (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Article 78 — Article 236(1) — Import procedure — Revision of the customs declaration — Commercial policy — Anti-dumping — Implementing Regulation (EU) 2015/82 — Definitive anti-dumping duty — Price undertakings — Exemption — Article 2(1) — Condition to submit an undertaking invoice — Failure to mention an element listed in the Annex to Implementing Regulation 2015/82)cjeu_case · 15 octobre 2020
32629Case C-335/19: Judgment of the Court (First Chamber) of 15 October 2020 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — E. sp. z o.o. sp. k. v Minister Finansów (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 90 — Reduction of the VAT taxable amount — Total or partial non-payment of the price — Conditions imposed by national legislation for the exercise of the right to reduction — Condition that the debtor must not be the subject of insolvency or winding-up proceedings — Condition that the creditor and the debtor must be subject to VAT)cjeu_case · 15 octobre 2020
32630Case C-117/19: Judgment of the Court (Ninth Chamber) of 15 October 2020 (request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės — Lithuania) — ‘Linas Agro’ AB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Customs union — Implementing Regulation (EU) No 999/2014 — Definitive anti-dumping duty on imports of solid fertilisers with an ammonium nitrate content exceeding 80 % by weight — Definition — Regulation (EC) No 945/2005 — Determination of the ammonium nitrate content — Presumption that a product with a nitrogen content exceeding 28 % by weight has an ammonium nitrate content exceeding 80 % by weight)cjeu_case · 15 octobre 2020
32631Judgment of the General Court (Seventh Chamber) of 15 October 2020.#První novinová společnost a.s., venant aux droits de Mediaservis s. r. o. v European Commission.#State aid – Postal sector – Universal service obligation – Decision not to raise any objections – Safeguarding procedural rights – Duration of the procedure – Complete and sufficient examination of the case by the Commission – Compensation for the discharge of the universal service obligation – Service of general economic interest – Directive 97/67/EC – Net avoided cost methodology – Obligation to state reasons.#Case T-316/18.cjeu_case · 15 octobre 2020
32632Judgment of the General Court (Seventh Chamber) of 15 October 2020.#První novinová společnost a.s., venant aux droits de Mediaservis s. r. o. v European Commission.#State aid – Postal sector – Universal service obligation – Decision not to raise any objections – Safeguarding procedural rights – Duration of the procedure – Complete and sufficient examination of the case by the Commission – Compensation for the discharge of the universal service obligation – Service of general economic interest – Directive 97/67/EC – Net avoided cost methodology – Obligation to state reasons.#Case T-316/18.cjeu_case · 15 octobre 2020
32633Judgment of the General Court (Sixth Chamber) of 15 October 2020.#Zhejiang Jiuli Hi-Tech Metals Co. Ltd v European Commission.#Dumping – Imports of certain seamless pipes and tubes of stainless steel originating in China – Imposition of a definitive anti-dumping duty – Rights of the defence – Calculation of the dumping margin – Analogue country – Injury – Causal link.#Case T-307/18.cjeu_case · 15 octobre 2020
32634Judgment of the General Court (Sixth Chamber) of 15 October 2020.#Zhejiang Jiuli Hi-Tech Metals Co. Ltd v European Commission.#Dumping – Imports of certain seamless pipes and tubes of stainless steel originating in China – Imposition of a definitive anti-dumping duty – Rights of the defence – Calculation of the dumping margin – Analogue country – Injury – Causal link.#Case T-307/18.cjeu_case · 15 octobre 2020
32635Case T-316/18: Judgment of the General Court of 15 October 2020 — První novinová společnost v Commission (State aid — Postal sector — Universal service obligation — Decision not to raise any objections — Safeguarding procedural rights — Duration of the procedure — Complete and sufficient examination of the case by the Commission — Compensation for the discharge of the universal service obligation — Service of general economic interest — Directive 97/67/EC — Net avoided cost methodology — Obligation to state reasons)cjeu_case · 15 octobre 2020
32636Case T-307/18: Judgment of the General Court of 15 October 2020 — Zhejiang Jiuli Hi-Tech Metals v Commission (Dumping — Imports of certain seamless pipes and tubes of stainless steel originating in China — Imposition of a definitive anti-dumping duty — Rights of the defence — Calculation of the dumping margin — Analogue country — Injury — Causal link)cjeu_case · 15 octobre 2020
32637Judgment of the Court (Seventh Chamber) of 15 October 2020.#Deza, a.s. v European Commission.#Appeal – Environment – Regulation (EC) No 1272/2008 – Classification, labelling and packaging of substances and mixtures – Regulation (EU) 2017/776 – Classification of anthraquinone – Substance suspected to have carcinogenic potential for humans – Errors of interpretation and application of Regulation 1272/2008 and the principle of legal certainty – Distortion of the facts and of the evidence – Scope of review.#Case C-813/18 P.cjeu_case · 15 octobre 2020
32638Judgment of the Court (Seventh Chamber) of 15 October 2020.#Deza, a.s. v European Commission.#Appeal – Environment – Regulation (EC) No 1272/2008 – Classification, labelling and packaging of substances and mixtures – Regulation (EU) 2017/776 – Classification of anthraquinone – Substance suspected to have carcinogenic potential for humans – Errors of interpretation and application of Regulation 1272/2008 and the principle of legal certainty – Distortion of the facts and of the evidence – Scope of review.#Case C-813/18 P.cjeu_case · 15 octobre 2020
32639Judgment of the Court (Fifth Chamber) of 15 October 2020.#Association française des usagers de banques v Ministre de l'Économie et des Finances.#Reference for a preliminary ruling – Consumer protection – Payment services in the internal market – Directive 2007/64/EC – Article 45 – Directive (EU) 2015/2366 – Article 55 – Termination of a framework contract – Directive 2014/17/EU – Credit agreements for consumers relating to residential immovable property – Article 12(1), (2)(a) and (3) – Tying practices – Bundling practices – Directive 2014/92/EU – Payment accounts – Articles 9 to 14 – Account switching – Obligation to deposit income on a payment account held with the lender during a period fixed by the credit agreement as consideration for an individual advantage – Duration of the obligation – Loss of the individual advantage in the event of early termination of the account.#Case C-778/18.cjeu_case · 15 octobre 2020
32640Judgment of the Court (Fifth Chamber) of 15 October 2020.#Association française des usagers de banques v Ministre de l'Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – Consumer protection – Payment services in the internal market – Directive 2007/64/EC – Article 45 – Directive (EU) 2015/2366 – Article 55 – Termination of a framework contract – Directive 2014/17/EU – Credit agreements for consumers relating to residential immovable property – Article 12(1), (2)(a) and (3) – Tying practices – Bundling practices – Directive 2014/92/EU – Payment accounts – Articles 9 to 14 – Account switching – Obligation to deposit income on a payment account held with the lender during a period fixed by the credit agreement as consideration for an individual advantage – Duration of the obligation – Loss of the individual advantage in the event of early termination of the account.#Case C-778/18.cjeu_case · 15 octobre 2020