Catalogue des documents juridiques (cjeu_case)

104 314 documents
14961

Judgment of the Court (Sixth Chamber) of 16 November 2023.#NO v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Articles 63 and 65 TFEU – Free movement of capital – Personal income tax – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Concept of ‘abusive practice’.#Case C-472/22.

cjeu_case ·
14962

Judgment of the Court (Sixth Chamber) of 16 November 2023.#NO v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Articles 63 and 65 TFEU – Free movement of capital – Personal income tax – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Concept of ‘abusive practice’.#Case C-472/22.

cjeu_case ·
14963

Judgment of the Court (Sixth Chamber) of 16 November 2023.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Free movement of workers – Freedom to provide services – Free movement of capital – Articles 45, 56 and 63 TFEU – Conditions for transfer of the value of pension rights – Supplementary pension accumulated via the employer – National pension insurance organisations and foreign pension insurance organisations – Discrimination.#Case C-459/22.

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14964

Judgment of the Court (Sixth Chamber) of 16 November 2023.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Free movement of workers – Freedom to provide services – Free movement of capital – Articles 45, 56 and 63 TFEU – Conditions for transfer of the value of pension rights – Supplementary pension accumulated via the employer – National pension insurance organisations and foreign pension insurance organisations – Discrimination.#Case C-459/22.

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14965

Judgment of the Court (Third Chamber) of 16 November 2023.#Robert Roos and Others v European Parliament.#Appeal – Public health – Access to the buildings of the European Parliament – Obligation to present a valid EU digital COVID-19 certificate – Decision of the Bureau of the European Parliament – Rules of Procedure of the Parliament – Rule 25 – Concept of ‘power to determine its own internal organisation’ – Article 8(2) of the Charter of Fundamental Rights of the European Union – Protection of personal data – Concept of a measure ‘laid down by law’ – Regulation (EU) 2018/1725 – Articles 5 and 6 – Concept of ‘Union law’ – Inclusion of the internal rules of a Union institution or body.#Case C-458/22 P.

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14966

Judgment of the Court (Third Chamber) of 16 November 2023.#Robert Roos and Others v European Parliament.#Appeal – Public health – Access to the buildings of the European Parliament – Obligation to present a valid EU digital COVID-19 certificate – Decision of the Bureau of the European Parliament – Rules of Procedure of the Parliament – Rule 25 – Concept of ‘power to determine its own internal organisation’ – Article 8(2) of the Charter of Fundamental Rights of the European Union – Protection of personal data – Concept of a measure ‘laid down by law’ – Regulation (EU) 2018/1725 – Articles 5 and 6 – Concept of ‘Union law’ – Inclusion of the internal rules of a Union institution or body.#Case C-458/22 P.

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14968

Judgment of the Court (Sixth Chamber) of 16 November 2023.#Criminal proceedings against BG.#Request for a preliminary ruling from the Varhoven kasatsionen sad.#Reference for a preliminary ruling – Economic and monetary policy – Prudential requirements for credit institutions – Regulation (EU) No 575/2013 – Points 1 and 42 of Article 4(1) – Definitions – Concepts of ‘credit institution’ and ‘authorisation’ – Grant of loans without approval.#Case C-427/22.

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14969

Judgment of the Court (Second Chamber) of 16 November 2023.#Zakład Ubezpieczeń Społecznych Oddział w Toruniu v TE.#Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Articles 5, 6 and 16 – A1 certificate – Inaccuracy of the particulars – Withdrawal on the initiative of the issuing institution – Obligation for the issuing institution to initiate a dialogue and conciliation procedure with the competent authority of the host Member State – None.#Case C-422/22.

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14970

Judgment of the Court (Second Chamber) of 16 November 2023.#Zakład Ubezpieczeń Społecznych Oddział w Toruniu v TE.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EC) No 987/2009 – Articles 5, 6 and 16 – A1 certificate – Inaccuracy of the particulars – Withdrawal on the initiative of the issuing institution – Obligation for the issuing institution to initiate a dialogue and conciliation procedure with the competent authority of the host Member State – None.#Case C-422/22.

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14971

Judgment of the Court (Seventh Chamber) of 16 November 2023.#JD v Acerta - Caisse d'assurances sociales ASBL and Others.#Reference for a preliminary ruling – Officials of the European Union – Staff Regulations of Officials of the European Union – Compulsory affiliation to the social security scheme of the EU institutions – Retired official of the European Union who pursues a professional activity as a self-employed person – Liability for social security contributions under the scheme of the Member State in which that activity is carried out.#Case C-415/22.

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14972

Judgment of the Court (Seventh Chamber) of 16 November 2023.#JD v Acerta - Caisse d'assurances sociales ASBL and Others.#Request for a preliminary ruling from the Tribunal du travail francophone de Bruxelles.#Reference for a preliminary ruling – Officials of the European Union – Staff Regulations of Officials of the European Union – Compulsory affiliation to the social security scheme of the EU institutions – Retired official of the European Union who pursues a professional activity as a self-employed person – Liability for social security contributions under the scheme of the Member State in which that activity is carried out.#Case C-415/22.

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14973

Judgment of the Court (Tenth Chamber) of 16 November 2023.#Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 7(2) and (3) – Differentiated rates of taxation according to the commercial or private use of gas oil – Concept of ‘commercial gas oil used as propellant’ – Gas oil used for the carriage of passengers by regular service – National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles.#Case C-391/22.

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14974

Judgment of the Court (Tenth Chamber) of 16 November 2023.#Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Pécsi Törvényszék.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 7(2) and (3) – Differentiated rates of taxation according to the commercial or private use of gas oil – Concept of ‘commercial gas oil used as propellant’ – Gas oil used for the carriage of passengers by regular service – National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles.#Case C-391/22.

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14977

Judgment of the Court (Sixth Chamber) of 16 November 2023.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Free movement of workers – Freedom to provide services – Free movement of capital – Articles 45, 56 and 63 TFEU – Articles 28, 36 and 40 of the Agreement on the European Economic Area – Transfer of the value of pension rights – Supplementary pension accumulated via the employer – Cross-border situation.#Case C-360/22.

cjeu_case ·
14978

Judgment of the Court (Sixth Chamber) of 16 November 2023.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Free movement of workers – Freedom to provide services – Free movement of capital – Articles 45, 56 and 63 TFEU – Articles 28, 36 and 40 of the Agreement on the European Economic Area – Transfer of the value of pension rights – Supplementary pension accumulated via the employer – Cross-border situation.#Case C-360/22.

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14980

Judgment of the Court (Eighth Chamber) of 16 November 2023.#NM v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 110 TFEU – Internal taxation – Prohibition of discriminatory taxation – Tax on vehicles – Second-hand vehicles imported from other Member States – Application of different tax rates depending on the date of registration of a vehicle in Portugal.#Case C-349/22.

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