12301Opinion of Advocate General Szpunar delivered on 25 April 2024.#Sony Computer Entertainment Europe Ltd v Datel Design and Development Ltd and Others.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Legal protection of computer programs – Directive 2009/24/EC – Article 1 – Scope – Forms of expression of a computer program – Concept – Article 4(1)(b) – Alteration of a computer program – Change of the content of the variables stored in the computer’s RAM and used during the running of the program.#Case C-159/23.cjeu_case · 25 avril 2024
12302Opinion of Advocate General Kokott delivered on 25 April 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 · 25 avril 2024
12303Opinion of Advocate General Ćapeta delivered on 25 April 2024.#Skatteverket v Digital Charging Solutions GmbH.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 14 and 15 – Electric vehicle charging – Charging using devices provided by a company and allowing access to a network of charging points operated by different operators – Classification of the transaction for VAT purposes – ‘Supply of goods’ – Transfer made under commission contracts.#Case C-60/23.cjeu_case · 25 avril 2024
12304Opinion of Advocate General Szpunar delivered on 25 April 2024.#ND v DR.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Chapter VIII – Remedies – Medicinal products marketed by a pharmacist on an online platform – Action brought before the national civil courts by a competitor of that pharmacist on the basis of the prohibition of unfair commercial practices for infringement by the pharmacist of the obligations laid down by that regulation – Standing to bring proceedings – Article 4(15) and Article 9(1) and (2) – Directive 95/46/EC – Article 8(1) and (2) – Concept of ‘data concerning health’ – Conditions for the processing of those data.#Case C-21/23.cjeu_case · 25 avril 2024
12305Case C-366/23 P: Judgment of the Court (Seventh Chamber) of 25 April 2024 – Compagnie industrielle de la matière végétale (CIMV) v European Commission (Appeal – Research and technological development – Grant agreement concluded in the context of the ‘Horizon 2020’ Framework Programme for Research and Innovation – Recovery of a debt – Repayment by instalments – Substantive accuracy of the facts – Manifest error of assessment – Obligation to state reasons – Legitimate expectations – Right to be heard – Proportionality)cjeu_case · 25 avril 2024
12306Case C-218/23 P: Judgment of the Court (Seventh Chamber) of 25 April 2024 – NS v European Parliament (Appeal – Civil service – Officials – Reassignment – Interests of the service – Correspondence between the grade and the post – Loss of an allowance – Right to be heard – Obligation to state reasons – Duty to have regard for the welfare of officials)cjeu_case · 25 avril 2024
12307Case C-207/23, Finanzamt X (Application and disposal of goods free of charge: Judgment of the Court (Sixth Chamber) of 25 April 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Finanzamt X v Y KG (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only)cjeu_case · 25 avril 2024
12308Case C-204/23, Lufthansa Linee Aeree Germaniche and Others: Judgment of the Court (Eighth Chamber) of 25 April 2024 (request for a preliminary ruling from the Consiglio di Stato – Italy) – Autorità di regolazione dei trasporti v Lufthansa Linee Aeree Germaniche, Austrian Airlines, Brussels Airlines, Swiss International Air Lines Ltd, Lufthansa Cargo (Reference for a preliminary ruling – Air transport – Airport charges – Directive 2009/12/EC – Article 11(5) – Funding for the independent supervisory authority – Contribution from airport users – Criteria for taxation)cjeu_case · 25 avril 2024
12309Case C-147/23: Judgment of the Court (First Chamber) of 25 April 2024 – European Commission v Republic of Poland (Failure of a Member State to fulfil obligations – Article 258 TFEU – Protection of persons who report breaches of Union law – Directive (EU) 2019/1937 – Failure to transpose and notify the transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum and a daily penalty payment – Criteria for establishing the amount of the sanction – Automatic application of a coefficient for seriousness – Determination of the capacity to pay of the Member State – Demographic criterion)cjeu_case · 25 avril 2024
12310Case C-36/23, Familienkasse Sachsen: Judgment of the Court (Seventh Chamber) of 25 April 2024 (request for a preliminary ruling from the Finanzgericht Bremen – Germany) – L v Familienkasse Sachsen der Bundesagentur für Arbeit (Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Family benefits – Article 68 – Rules of priority in the case of overlapping of benefits – Obligation on the institution of the Member State having secondary competence to forward an application for family benefits to the institution of the Member State having primary competence – No application for family benefits in the child’s Member State of residence – Partial recovery of family benefits paid in the Member State of activity as an employed person of one of the parents)cjeu_case · 25 avril 2024
12311Ordonnance de rectification du 25 avril 2024.#Commission européenne contre Royaume d'Espagne.#Rectification d’arrêt.#Affaire C-576/22.cjeu_case · 25 avril 2024
12312Judgment of the Court (Fourth Chamber) of 25 April 2024.#S.Ö. and Others v Stadt Duisburg and Others.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Nationality of a Member State and of a third country – Acquisition of the nationality of a third country – Loss of the nationality of a Member State and of citizenship of the Union by operation of law – Possibility of applying to retain the nationality of the Member State prior to acquisition of the nationality of a third country – Individual examination of the consequences of the loss of the nationality of the Member State in the light of EU law – Scope.#Joined Cases C-684/22 to C-686/22.cjeu_case · 25 avril 2024
12313Judgment of the Court (Fourth Chamber) of 25 April 2024.#S.Ö. and Others v Stadt Duisburg and Others.#Requests for a preliminary ruling from the Verwaltungsgericht Düsseldorf.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Nationality of a Member State and of a third country – Acquisition of the nationality of a third country – Loss of the nationality of a Member State and of citizenship of the Union by operation of law – Possibility of applying to retain the nationality of the Member State prior to acquisition of the nationality of a third country – Individual examination of the consequences of the loss of the nationality of the Member State in the light of EU law – Scope.#Joined Cases C-684/22 to C-686/22.cjeu_case · 25 avril 2024
12314Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VAT applied as a penalty for non-compliance with those conditions – Principle of proportionality.#Case C-657/22.cjeu_case · 25 avril 2024
12315Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Request for a preliminary ruling from the Tribunalul Prahova.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VAT applied as a penalty for non-compliance with those conditions – Principle of proportionality.#Case C-657/22.cjeu_case · 25 avril 2024
12316Judgment of the Court (First Chamber) of 25 April 2024.#NW and PQ v Országos Idegenrendészeti Főigazgatóság and Miniszterelnöki Kabinetirodát vezető miniszter.#References for a preliminary ruling – Citizenship of the European Union – Article 20 TFEU – Union citizen who has never exercised his or her right of freedom of movement – Residence of a family member of that Union citizen – Threat to national security – Statement by a specialist national authority – Statement of reasons – Access to the file.#Joined Cases C-420/22 and C-528/22.cjeu_case · 25 avril 2024
12317Judgment of the Court (First Chamber) of 25 April 2024.#NW and PQ v Országos Idegenrendészeti Főigazgatóság and Miniszterelnöki Kabinetirodát vezető miniszter.#Requests for a preliminary ruling from the Szegedi Törvényszék.#References for a preliminary ruling – Citizenship of the European Union – Article 20 TFEU – Union citizen who has never exercised his or her right of freedom of movement – Residence of a family member of that Union citizen – Threat to national security – Statement by a specialist national authority – Statement of reasons – Access to the file.#Joined Cases C-420/22 and C-528/22.cjeu_case · 25 avril 2024
12318Judgment of the Court (Sixth Chamber) of 25 April 2024.#Maersk A/S v Allianz Seguros y Reaseguros SA and Mapfre España Compañía de Seguros y Reaseguros SA v MACS Maritime Carrier Shipping GmbH & Co.#Requests for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 25(1) – Contract for the carriage of goods evidenced by a bill of lading – Jurisdiction clause incorporated in that bill of lading – Enforceability against the third-party holder of the bill of lading – Applicable law – National legislation requiring the individual and separate negotiation of the jurisdiction clause by the third-party holder of the bill of lading.#Joined Cases C-345/22 to C-347/22.cjeu_case · 25 avril 2024
12319Judgment of the Court (Sixth Chamber) of 25 April 2024.#Maersk A/S v Allianz Seguros y Reaseguros SA and Mapfre España Compañía de Seguros y Reaseguros SA v MACS Maritime Carrier Shipping GmbH & Co.#Requests for a preliminary ruling from the Audiencia Provincial de Pontevedra.#Requests for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 25(1) – Contract for the carriage of goods evidenced by a bill of lading – Jurisdiction clause incorporated in that bill of lading – Enforceability against the third-party holder of the bill of lading – Applicable law – National legislation requiring the individual and separate negotiation of the jurisdiction clause by the third-party holder of the bill of lading.#Joined Cases C-345/22 to C-347/22.cjeu_case · 25 avril 2024
12320Judgment of the Court (Third Chamber) of 25 April 2024.#Pesticide Action Network Europe (PAN Europe) v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Authorisation for placing plant protection products on the market – Examination for authorisation – Article 4 – Article 29 – Conditions – No harmful effect – Criteria – Endocrine disrupting properties – Regulation (EU) 2018/605 – Precautionary principle – Current scientific and technical knowledge.#Joined Cases C-309/22 and C-310/22.cjeu_case · 25 avril 2024