Catalogue des documents juridiques (cjeu_case)

104 314 documents
11081

Judgment of the Court (Fourth Chamber) of 11 July 2024.#Finanzamt T v S.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses.#Case C-184/23.

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11082

Judgment of the Court (Fourth Chamber) of 11 July 2024.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses.#Case C-184/23.

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11083

Judgment of the Court (Eighth Chamber) of 11 July 2024.#Dyrektor Krajowej Informacji Skarbowej v J.S.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority – Expropriation.#Case C-182/23.

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11084

Judgment of the Court (Eighth Chamber) of 11 July 2024.#Dyrektor Krajowej Informacji Skarbowej v J.S.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority – Expropriation.#Case C-182/23.

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11085

Opinion of Advocate General Kokott delivered on 11 July 2024.#CN v Nemzeti Földügyi Központ.#Request for a preliminary ruling from the Győri Törvényszék.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Article 17 of the Charter of Fundamental Rights of the European Union – Right to property – Right of usufruct over agricultural land – National legislation extinguishing, without compensation, the rights of usufruct – Judgment establishing a failure to fulfil obligations – Reinstatement in the land register of a previously deleted right of usufruct, without examination of the lawfulness of the original registration – Finality of the original registration.#Case C-419/23.

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11086

Opinion of Advocate General Richard de la Tour delivered on 11 July 2024.#Criminal proceedings against VB.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Right to be present at the trial – Article 8(2) – Trial resulting in a decision imposing a conviction in absentia or a decision of acquittal in absentia – Conditions – Article 8(4) – Obligation to inform the person tried in absentia of the legal remedies available – Article 9 – Right to a new trial or to another legal remedy which allows a fresh determination of the merits of the case and which may lead to the original decision being reversed – Article 10(1) – Right to an effective remedy – National legislation making the recognition of the right to a new trial subject to the submission of a request to reopen criminal proceedings to a judicial authority before which the person tried in absentia must appear.#Case C-400/23.

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11087

Opinion of Advocate General Szpunar delivered on 11 July 2024.#Mousse v Commission nationale de l'informatique et des libertés (CNIL) and SNCF Connect.#Request for a preliminary ruling from the Conseil d'état (France).#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5(1)(c) – Data minimisation – Article 6(1) – Lawfulness of processing – Data relating to title and gender identity – Online sale of travel documents – Article 21 – Right to object.#Case C-394/23.

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11088

Opinion of Advocate General Kokott delivered on 11 July 2024.#‘BALTIC CONTAINER TERMINAL’ SIA v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Customs Union – Regulation (EU) No 952/2013 – Union Customs Code – Delegated Regulation (EU) 2015/2446 – Implementing Regulation (EU) 2015/2447 – Free zones – Change of customs status of non-Union goods to Union goods – Records of the holder of an authorisation to carry on activities in a free zone – Legitimate expectations – Res judicata.#Case C-376/23.

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11089

Opinion of Advocate General Ćapeta delivered on 11 July 2024.#'Vivacom Bulgaria' EAD v Varhoven administrativen sad and Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Effective legal protection in the fields covered by EU law – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Access to an independent and impartial tribunal – Liability of a Member State for damage caused to individuals by an infringement of EU law – Infringement by a national court adjudicating at last instance in relation to value added tax (VAT) – Jurisdiction of a court adjudicating at last instance while having the capacity of defendant in the dispute – Composition of the adjudicating panel.#Case C-369/23.

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11090

Opinion of Advocate General Rantos delivered on 11 July 2024.#Engie România SA v Autoritatea Naţională de Reglementare în Domeniul Energiei.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Energy – Internal market in natural gas – Directive 2009/73/EC – Article 3(1) – Obligations of Member States towards natural gas undertakings – Consumer protection – Articles 40 and 41 – Powers of the regulatory authority – Breach by a natural gas undertaking of its duty of transparency towards consumers – Duplication of penalties for the same unlawful conduct – Article 50 of the Charter of Fundamental Rights of the European Union – Right not to be tried or punished twice in criminal proceedings for the same criminal offence – Ne bis in idem – Article 52(1) – Limitations on the exercise of that fundamental right – Principle of proportionality.#Case C-205/23.

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11091

Opinion of Advocate General Kokott delivered on 11 July 2024.#Swissgrid AG v European Commission.#Appeal – Internal market for electricity – Guideline on electricity balancing – Regulation (EU) 2017/2195 – Article 1(6) and (7) – Transmission system operators (TSOs) – Participation in European platforms for the exchange of standard products for balancing energy – Article 263 TFEU – Action for annulment – Admissibility – Concept of ‘challengeable act’ – Letter from the European Commission refusing the participation of a TSO operating in Switzerland in European platforms.#Case C-121/23 P.

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11092

Opinion of Advocate General Kokott delivered on 11 July 2024.#F S.A. v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach.#Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Undertakings for collective investment in transferable securities – Corporation tax – Exemption from corporation tax for income received by such an undertaking – Conditions for exemption – External management of that undertaking – Directive 2009/65/EC – Article 29(1) – Applicability.#Case C-18/23.

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11095

Case C-279/23, Skarb Państwa (Payment not significantly delayed or small claim): Judgment of the Court (Eighth Chamber) of 11 July 2024 (request for a preliminary ruling from the Sąd Rejonowy Katowice – Zachód w Katowicach – Poland) – Skarb Państwa – Dyrektor Okręgowego Urzędu Miar w K. v Z. sp.j. (Reference for a preliminary ruling – Combating late payment in commercial transactions – Directive 2011/7/EU – Article 6(1) – Fixed minimum sum by way of compensation for recovery costs – Provision of national law permitting the rejection of claims for payment of that fixed sum in cases where the delay is not significant or the claim is small – Obligation to interpret national law in conformity with EU law)

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11096

Case C-265/23, Volieva: Judgment of the Court (Sixth Chamber) of 11 July 2024 (request for a preliminary ruling from the Okrazhen sad – Sliven – Bulgaria) – Criminal proceedings against DM and Others (Reference for a preliminary ruling – Judicial cooperation in criminal matters – Fight against organised crime – Framework Decision 2008/841/JHA – Right to an effective remedy and to a fair trial – Articles 47 and 52 of the Charter of Fundamental Rights of the European Union – Second subparagraph of Article 19(1) TEU – Excessive length of the pre-trial stage of the criminal proceedings – Substantive infringements of procedural rules, but which are capable of being remedied, affecting the indictment – Right of the accused person to have the criminal proceedings against him or her brought to an end)

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11097

Case C-196/23, Plamaro: Judgment of the Court (Second Chamber) of 11 July 2024 (request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña – Spain) – CL and Others v DB, acting in the capacity of sole successor to FC, Fondo de Garantía Salarial (FOGASA) (Reference for a preliminary ruling – Social policy – Directive 98/59/EC – Collective redundancies – Article 1(1)(a) and Article 2 – Obligation to inform and consult workers’ representatives – Scope – Termination of employment contracts on the ground of the employer’s retirement – Articles 27 and 30 of the Charter of Fundamental Rights of the European Union)

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11098

Case C-184/23, Finanzamt T II: Judgment of the Court (Fourth Chamber) of 11 July 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Finanzamt T v S (Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a VAT group, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses)

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11099

Case C-182/23,Makowit: Judgment of the Court (Eighth Chamber) of 11 July 2024 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – Dyrektor Krajowej Informacji Skarbowej v J.S. (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority – Expropriation)

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11100

Judgment of the Court (Fourth Chamber) of 11 July 2024.#Meta Platforms Ireland Limited v Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – First sentence of Article 12(1) – Transparency of information – Article 13(1)(c) and (e) – Obligation of the controller to provide information – Article 80(2) – Representation of data subjects by a consumer protection association – Representative action in the absence of a mandate and independently of the infringement of specific rights of a data subject – Action based on infringement by the controller of its obligation to provide information – Concept of ‘infringement of [the rights of a data subject] as a result of the processing’.#Case C-757/22.

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