15001Case C-472/22, Autoridade Tributária e Aduaneira (Capital gains on share transfers): Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — 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’)cjeu_case · 16 novembre 2023
15002Case C-459/22: 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 — 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)cjeu_case · 16 novembre 2023
15003Case C-458/22 P: Judgment of the Court (Third Chamber) of 16 November 2023 — Robert Roos, Anne-Sophie Pelletier, Francesca Donato, Virginie Joron, Robert Jan Rooken, Christine Anderson, Annika Bruna, Silvia Limmer, Joachim Kuhs, Marcellinus Jacobus Richardus Laurentius De Graaf, Mathilde Androuet, Bernhard Zimniok, Nicolaus Fest v European Parliament, IC, Rosa D’Amato, Claude Gruffat, Damien Carême, Benoît Biteau (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 — Article 25 — Concept of ‘power to determine its 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)cjeu_case · 16 novembre 2023
15004Case C-427/22, BG (Grant of loans without approval): Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Varhoven kasatsionen sad — Bulgaria) — Criminal proceedings against BG (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)cjeu_case · 16 novembre 2023
15005Case C-422/22, Zakład Ubezpieczeń Społecznych Oddział w Toruniu: Judgment of the Court (Second Chamber) of 16 November 2023 (request for a preliminary ruling from the Sąd Najwyższy — Poland) — 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)cjeu_case · 16 novembre 2023
15006Case C-415/22, Acerta and Others: Judgment of the Court (Seventh Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal du travail francophone de Bruxelles — Belgium) — JD v Acerta — Caisse d’assurances sociales ASBL, Institut national d’assurances sociales pour travailleurs indépendants (Inasti), Belgian State (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)cjeu_case · 16 novembre 2023
15007Case C-391/22, Tüke Busz: Judgment of the Court (Tenth Chamber) of 16 November 2023 (request for a preliminary ruling from the Pécsi Törvényszék — Hungary) — 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)cjeu_case · 16 novembre 2023
15008Case C-366/22, Viterra Hungary: Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Pécsi Törvényszék (Pécs High Court) — Hungary) — Viterra Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff headings — Headings 2304 and 2309 — Soya meal)cjeu_case · 16 novembre 2023
15009Case C-360/22: 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 — 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)cjeu_case · 16 novembre 2023
15010Case C-349/22, Autoridade Tributária e Aduaneira (Tax on imported second-hand vehicles): Judgment of the Court (Eighth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NM v Autoridade Tributária e Aduaneira (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)cjeu_case · 16 novembre 2023
15011Case C-333/22, Ligue des droits humains (Verification by the supervisory authority of data processing): Judgment of the Court (Fifth Chamber) of 16 November 2023 (request for a preliminary ruling from the cour d’appel de Bruxelles — Belgium) — Ligue des droits humains ASBL, BA v Organe de contrôle de l’information policière (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Directive (EU) 2016/680 — Article 17 — Exercise of the rights of the data subject through the supervisory authority — Verification of the lawfulness of the data processing — Article 17(3) — Obligation to provide the data subject with a minimum of information — Scope — Validity — Article 53 — Right to seek an effective judicial remedy against the supervisory authority — Concept of a ‘legally binding decision’ — Charter of Fundamental Rights of the European Union — Article 8(3) — Control by an independent authority — Article 47 — Right to effective judicial protection)cjeu_case · 16 novembre 2023
15012Case C-318/22, GE Infrastructure Hungary Holding: Judgment of the Court (Ninth Chamber) of 16 November 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — GE Infrastructure Hungary Holding Kft. v Nemzeti Adó — és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares — Directive 2009/133/EC — Partial division — Purely internal situation — No reduction in share capital — Company holding 100 % of the share capital of the transferring company)cjeu_case · 16 novembre 2023
15013Case C-283/22, Ministerstvo vnútra Slovenskej republiky: Judgment of the Court (Eighth Chamber) of 16 November 2023 (request for a preliminary ruling from the Okresný súd Prešov — Slovakia) — DZ, YV, EO, YE, MP v Ministerstvo vnútra Slovenskej republiky (Reference for a preliminary ruling — Carriage by air — Montreal Convention — Article 1(1) and (2) — Scope — Concept of ‘international carriage’ — Article 2(1) — Concept of ‘Carriage performed by the State’ — Article 17(1) — Liability of air carriers in the event of death or bodily injury of a passenger — Air carrier and aircraft operator insurance — Regulation (EC) No 785/2004 — Article 1(1) and Article 2(1) and (2)(a) — Scope — Concept of ‘State aircraft’ — Article 4(1) — Minimum insurance requirements for air carriers and aircraft operators — Crash of a helicopter operated by the public administration of a Member State during a specialised evacuation and rescue training exercise — Death of an officer of the firefighting and rescue unit participating in that exercise — Compensation)cjeu_case · 16 novembre 2023
15014Case C-224/22: Judgment of the Court (Tenth Chamber) of 16 November 2023 — Kingdom of Spain v Council of the European Union (Action for annulment — Regulation (EU) 2022/110 — Annex III(c) — Fixing the maximum authorised fishing effort of European hake and red mullet for demersal longliners — Annex III(e) — Fixing maximum catch limits for red shrimp — Geographical subareas (GSAs) 1-2-5-6-7 — Article 43(2) and (3) TFEU — Regulation (EU) 2019/1022 — Fishing effort regime — Supplementary measures — Article 7(5) — Concept of ‘significant catches’ — Scientific advice — Article 7(3)(b) — Concept of a ‘conservation measure’ — Obligation to state reasons — Discretion — Limits — Principle of proportionality)cjeu_case · 16 novembre 2023
15015Case C-196/22, Regione Lombardia and Provincia di Pavia (Reforestation measures): Judgment of the Court (Third Chamber) of 16 November 2023 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — IB v Regione Lombardia and Provincia di Pavia (Reference for a preliminary ruling — Common agricultural policy — Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) — Community aid scheme for forestry measures in agriculture — Regulation (EEC) No 2080/92 — Article 4 — Implementation of the aid scheme by the Member States by means of multiannual programmes — Protection of the Union’s financial interests — Regulation (EC, Euratom) No 2988/95 — Article 1 — Concept of ‘irregularity’ — Article 2 — Effective, proportionate and dissuasive nature of administrative measures and penalties — Article 4 — Withdrawal of the wrongly obtained advantage — Detailed rules for applying the integrated administration and control system for certain European Union aid schemes — National legislation providing for disqualification from receiving aid and repayment of the sums received in the event that irregularities are found — Principle of proportionality)cjeu_case · 16 novembre 2023
15016Order of the Court (Sixth Chamber) of 16 November 2023.#AV and AW v European Parliament.#Appeal – Civil service – Officials – Disciplinary proceedings – Disciplinary penalty – Downgrading – Investigation by the European Anti-Fraud Office (OLAF) – Parallel national criminal proceedings – Power of attorney – Proportionality of the disciplinary penalty – Article 181 of the Rules of Procedure of the Court – Appeal in part manifestly inadmissible and in part manifestly unfounded.#Case C-773/21 P.cjeu_case · 16 novembre 2023
15017Order of the Court (Sixth Chamber) of 16 November 2023.#AV and AW v European Parliament.#Appeal – Civil service – Officials – Disciplinary proceedings – Disciplinary penalty – Downgrading – Investigation by the European Anti-Fraud Office (OLAF) – Parallel national criminal proceedings – Power of attorney – Proportionality of the disciplinary penalty – Article 181 of the Rules of Procedure of the Court – Appeal in part manifestly inadmissible and in part manifestly unfounded.#Case C-773/21 P.cjeu_case · 16 novembre 2023
15018Judgment of the Court (Fourth Chamber) of 16 November 2023.#NC and Others v BA and Others.#Reference for a preliminary ruling – Directive 2001/23/EC – Article 1(1) – Safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses – Transfer of a notarial practice – Declaration as to the nullity or unfairness of the dismissal of employees – Determination of seniority for the calculation of compensation – Applicability of the directive – Conditions.#Joined Cases C-583/21 to C-586/21.cjeu_case · 16 novembre 2023
15019Judgment of the Court (Fourth Chamber) of 16 November 2023.#NC and Others v BA and Others.#Requests for a preliminary ruling from the Juzgado de lo Social de Madrid.#Reference for a preliminary ruling – Directive 2001/23/EC – Article 1(1) – Safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses – Transfer of a notarial practice – Declaration as to the nullity or unfairness of the dismissal of employees – Determination of seniority for the calculation of compensation – Applicability of the directive – Conditions.#Joined Cases C-583/21 to C-586/21.cjeu_case · 16 novembre 2023
15020Case C-773/21 P: Order of the Court (Sixth Chamber) of 16 November 2023 — AV, AW v European Parliament (Appeal — Civil service — Officials — Disciplinary proceedings — Disciplinary penalty — Downgrading — Investigation by the European Anti-Fraud Office (OLAF) — Parallel national criminal proceedings — Power of attorney — Proportionality of the disciplinary penalty — Article 181 of the Rules of Procedure of the Court — Appeal in part manifestly inadmissible and in part manifestly unfounded)cjeu_case · 16 novembre 2023