10241Judgment of the Court (First Chamber) of 12 September 2024.#Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount.#Case C-248/23.cjeu_case · 12 septembre 2024
10242Judgment of the Court (Second Chamber) of 12 September 2024.#Belgische Staat / Federale Overheidsdienst Financiën v L BV.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of ‘capital goods’ – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion.#Case C-243/23.cjeu_case · 12 septembre 2024
10243Judgment of the Court (Second Chamber) of 12 September 2024.#Belgische Staat/Federale Overheidsdienst Financiën v L BV.#Request for a preliminary ruling from the Hof van Beroep te Gent.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of ‘capital goods’ – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion.#Case C-243/23.cjeu_case · 12 septembre 2024
10244Judgment of the Court (First Chamber) of 12 September 2024.#Chaudfontaine Loisirs SA v État belge, représenté par le Ministre des Finances.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment.#Case C-73/23.cjeu_case · 12 septembre 2024
10245Judgment of the Court (First Chamber) of 12 September 2024.#Chaudfontaine Loisirs SA v État belge (SPF Finances).#Request for a preliminary ruling from the Tribunal de première instance de Liège.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment.#Case C-73/23.cjeu_case · 12 septembre 2024
10246Judgment of the Court (First Chamber) of 12 September 2024.#Elliniki Ornithologiki Etaireia and Others v Ypourgos Esoterikon and Others.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Directive 2009/147/EC – Conservation of wild birds – Conservation of natural habitats and of wild fauna and flora – Classification of a territory as a Special Protection Area – ‘Classification’ species – Temporary horizontal measures applied uniformly to all Special Protection Areas – Failure to adopt individualised management plans.#Case C-66/23.cjeu_case · 12 septembre 2024
10247Judgment of the Court (First Chamber) of 12 September 2024.#Elliniki Ornithologiki Etaireia and Others v Ypourgos Esoterikon and Others.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Directive 2009/147/EC – Conservation of wild birds – Conservation of natural habitats and of wild fauna and flora – Classification of a territory as a Special Protection Area – ‘Classification’ species – Temporary horizontal measures applied uniformly to all Special Protection Areas – Failure to adopt individualised management plans.#Case C-66/23.cjeu_case · 12 septembre 2024
10248Judgment of the Court (Fifth Chamber) of 12 September 2024.#Sagrario and Others v Subdelegación del Gobierno en Barcelona.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Right to family reunification – Directive 2003/86/EC – Article 16(3) – Refusal to renew the residence permit of the sponsor – Consequences – Refusal to renew the residence permit of the sponsor’s family members – Reason beyond their control – Presence of minor children – Article 15(3) – Conditions for granting an autonomous residence permit – Concept of ‘particularly difficult circumstances’ – Scope – Article 17 – Case-by-case examination – Right to be heard.#Case C-63/23.cjeu_case · 12 septembre 2024
10249Judgment of the Court (Fifth Chamber) of 12 September 2024.#Sagrario and Others v Subdelegación del Gobierno en Barcelona.#Request for a preliminary ruling from the Juzgado Contencioso-Administrativo de Barcelona.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Right to family reunification – Directive 2003/86/EC – Article 16(3) – Refusal to renew the residence permit of the sponsor – Consequences – Refusal to renew the residence permit of the sponsor’s family members – Reason beyond their control – Presence of minor children – Article 15(3) – Conditions for granting an autonomous residence permit – Concept of ‘particularly difficult circumstances’ – Scope – Article 17 – Case-by-case examination – Right to be heard.#Case C-63/23.cjeu_case · 12 septembre 2024
10250Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 September 2024.#DYKA Plastics NV v Fluvius System Operator CV.#Request for a preliminary ruling from the ondernemingsrechtbank Gent, afdeling Gent.#Reference for a preliminary ruling – Award of public works contracts – Directive 2014/24/EU – Article 42 – Technical specifications – Formulation – Whether the list at Article 42(3) is exhaustive in nature – Invitation to tender requiring drainage work to be carried out using pipes made of vitrified clay and made of concrete – Plastic pipes excluded – Article 42(4) – Reference to a type or to a specific production – Situations in which a reference must be accompanied by the words “or equivalent”.#Case C-424/23.cjeu_case · 12 septembre 2024
10251Opinion of Advocate General Medina delivered on 12 September 2024.#Criminal proceedings against ILVA A/S.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 83(4) to (6) and (9) – Concept of an ‘undertaking’ – Parent company and subsidiary – Infringement of that regulation by a subsidiary – Calculation of the amount of the fine – Consideration of the total turnover of the group of which that subsidiary forms part.#Case C-383/23.cjeu_case · 12 septembre 2024
10252Opinion of Advocate General Collins delivered on 12 September 2024.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 4(2), Article 6(1) and Article 7(1) – Point 1(i), (j) and (m) of the Annex to Directive 93/13 – Consumer credit agreements – Term requiring a consumer to conclude a contract of guarantee – Guarantor chosen by the creditor – Exclusion of terms relating to the main subject matter of the contract – Agreement which is ancillary to a credit agreement – Powers of the national court – Order for payment procedure – Directive 2005/29/EC – Unfair commercial practices – Articles 5 and 8 – Annex I – Directive 2008/48/EC – Article 3(g), (i) and (n), Article 10(2), Article 15(2) and Article 23 – Linked credit agreement – Concept – Total cost of the credit to the consumer – Annual percentage rate of charge – No indication of the relevant costs – Penalty.#Case C-337/23.cjeu_case · 12 septembre 2024
10253Opinion of Advocate General Collins delivered on 12 September 2024.#VP v Országos Idegenrendészeti Főigazgatóság.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5(1)(d) – Principle of accuracy – Article 16 – Right to rectification – Article 23 – Restrictions – Data relating to gender identity – Data incorrect from the time of inclusion in a public register – Means of proof – Administrative practice of requesting proof of gender reassignment surgery.#Case C-247/23.cjeu_case · 12 septembre 2024
10254Opinion of Advocate General Pikamäe delivered on 12 September 2024.###cjeu_case · 12 septembre 2024
10255Case C-574/23 P: Judgment of the Court (Seventh Chamber) of 12 September 2024 – Anna Nardi v European Central Bank (Appeal – Action for damages – Statement by the President of the European Central Bank (ECB) at a press conference – Alleged damage arising from that statement – Reduction in stock prices – Absence of infringement of rules of law intended to confer rights on individuals – Setting of monetary policy objectives – Division of powers between the decision-making bodies of the ECB – Misuse of power)cjeu_case · 12 septembre 2024
10256Case C-571/23 P: Judgment of the Court (Seventh Chamber) of 12 September 2024 – Aldo D’Agostino v Central European Bank (Appeal – Action for damages – Statement by the President of the European Central Bank (ECB) during a press conference – Damage allegedly caused by that statement – Drop in stock market indices – No breach of legal rules intended to confer rights on individuals – Setting objectives of monetary policy – Division of powers between the bodies of the ECB – Misuse of powers)cjeu_case · 12 septembre 2024
10257Case C-566/23 P: Judgment of the Court of Justice (Seventh Chamber) of 12 September 2024 – Vincenzo D’Agostino, Dafin Srl v European Central Bank (Appeal – Action for damages – Statement by the President of the European Central Bank (ECB) at a press conference – Alleged damage arising from that statement – Decline in stock market indices – No infringement of rules of law intended to confer rights on individuals – Setting monetary policy objectives – Division of powers between the decision-making bodies of the ECB – Misuse of powers)cjeu_case · 12 septembre 2024
10258Case C-557/23, SPAR Magyarország: Judgment of the Court (Third Chamber) of 12 September 2024 (request for a preliminary ruling from the Szegedi Törvényszék – Hungary) – SPAR Magyarország Kft. v Bács-Kiskun Vármegyei Kormányhivatal (Reference for a preliminary ruling – Common organisation of the markets in agricultural products – Regulation (EU) No 1308/2013 – National legislation laying down regulated prices for certain agricultural products and the obligation to offer for sale a specific quantity of those products – Fines)cjeu_case · 12 septembre 2024
10259Case C-429/23, NARE-BG: Judgment of the Court (Seventh Chamber) of 12 September 2024 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – NARE-BG ЕООD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT)cjeu_case · 12 septembre 2024
10260Case C-352/23, Changu: Judgment of the Court (Ninth Chamber) of 12 September 2024 (request for a preliminary ruling from the Administrativen sad Sofia-grad – Bulgaria) – LF v Zamestnik-predsedatel na Darzhavna agentsia za bezhantsite (Reference for a preliminary ruling – Asylum and immigration policy – Charter of Fundamental Rights of the European Union – Scope – Articles 1, 4 and 7 – Directive 2011/95/EU – Scope – Articles 2 and 3 – National protection on humanitarian grounds – Directive 2008/115/EC – Article 14 – No possibility of carrying out the removal – Certification – Rights of an illegally staying third-country national in the event of postponement of removal – Directive 2013/33/EU – Scope – Material Reception Conditions)cjeu_case · 12 septembre 2024