Catalogue des documents juridiques

104314 documents
1562

Case C-150/25, Marhaux: Judgment of the Court (Fifth Chamber) of 12 March 2026 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg – Belgium) – BX v État belge (Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer)

cjeu_case ·
1563

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Federazione Italiana delle Banche di Credito Cooperativo e Casse Rurali (Federcasse) and Others v European Commission.#Appeal – Economic and monetary policy – Activities of credit institutions – Deposit guarantee schemes (DGSs) – Directive 2014/49/EU – Article 10(6) – Reduction of the target level of contributions to DGSs – Conditions – Application for authorisation to reduce the target level of a DGS – Letter from the European Commissioner for Financial Services, Financial Stability and Capital Markets Union stating that the conditions are not satisfied – Concept of ‘act open to challenge’ – Action for annulment.#Case C-863/24 P.

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1565

Judgment of the Court (Tenth Chamber) of 12 March 2026.#C.M. v Ministero dell’Istruzione e del Merito.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on the ground of disability – Article 2(2) – Right of a teacher with a disability to be transferred to a particular territorial area – Article 5 – Reasonable accommodation for persons with disabilities – Priority for mobility within a territorial area as compared to mobility between different territorial areas.#Case C-597/24.

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1566

Arrêt de la Cour (neuvième chambre) du 12 mars 2026.#Harry et Associés Sarl contre Agenzia delle entrate – Riscossione – Pescara et Agenzia delle entrate – Centro operativo di Pescara.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Remboursement de la TVA – Directive 2008/9/CE – Articles 2, 15 et 23 – Principes de neutralité de la TVA, d’effectivité et de proportionnalité – Assujetti établi dans un autre État membre que celui du remboursement de la TVA – Demande de remboursement de la TVA – Dysfonctionnement technique dans la transmission électronique de la demande – Inaction de l’administration fiscale de l’État membre du remboursement saisie de la demande – Décision juridictionnelle définitive – Autorité de la chose jugée.#Affaire C-527/24.

cjeu_case ·
1567

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara.#Request for a preliminary ruling from the Corte di Giustizia Tributaria di primo grado di Pescara.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of the tax authorities of the Member State of refund to which the application was made – Final judicial decision – Res judicata.#Case C-527/24.

cjeu_case ·
1568

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Intra-Community acquisition of goods – Article 168 – Deduction of input VAT due in respect of such an acquisition – Articles 178 and 179 – Rules governing the exercise of the right to deduct VAT – Late submission of invoices necessary for the exercise of the right to deduct VAT – Refusal of the right to deduct VAT – National legislation providing for a self-correction procedure enabling the taxable person to exercise his or her right of deduction beyond the tax period during which that right arose – Principles of neutrality, proportionality and effectiveness.#Case C-521/24.

cjeu_case ·
1569

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Győri Törvényszék.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Intra-Community acquisition of goods – Article 168 – Deduction of input VAT due in respect of such an acquisition – Articles 178 and 179 – Rules governing the exercise of the right to deduct VAT – Late submission of invoices necessary for the exercise of the right to deduct VAT – Refusal of the right to deduct VAT – National legislation providing for a self-correction procedure enabling the taxable person to exercise his or her right of deduction beyond the tax period during which that right arose – Principles of neutrality, proportionality and effectiveness.#Case C-521/24.

cjeu_case ·
1570

Judgment of the Court (Third Chamber) of 12 March 2026.#BC, légalement représenté par sa représentante légale v LG.#Reference for a preliminary ruling – Area of Freedom, Security and Justice – Judicial cooperation in civil matters – Regulation (EC) No 4/2009 – Jurisdiction in matters relating to maintenance obligations – Article 12 – Lis pendens – Determination of the court first seised – Article 9(a) – Concept of an ‘equivalent document’ with regard to a document instituting the proceedings – Submission of an application for legal aid before a court of a Member State by a maintenance creditor with a view to bringing an action for the variation of maintenance obligations owed to him or her – Subsequent application submitted by the maintenance debtor to vary his or her maintenance obligations before a court of another Member State – Subsequent action by the maintenance creditor before the first court after that court has granted legal aid – Classification of that application for legal aid as an ‘equivalent document’ – Conditions.#Case C-516/24.

cjeu_case ·
1571

Judgment of the Court (Third Chamber) of 12 March 2026.#BC v LG.#Reference for a preliminary ruling – Area of Freedom, Security and Justice – Judicial cooperation in civil matters – Regulation (EC) No 4/2009 – Jurisdiction in matters relating to maintenance obligations – Article 12 – Lis pendens – Determination of the court first seised – Article 9(a) – Concept of an ‘equivalent document’ with regard to a document instituting the proceedings – Submission of an application for legal aid before a court of a Member State by a maintenance creditor with a view to bringing an action for the variation of maintenance obligations owed to him or her – Subsequent application submitted by the maintenance debtor to vary his or her maintenance obligations before a court of another Member State – Subsequent action by the maintenance creditor before the first court after that court has granted legal aid – Classification of that application for legal aid as an ‘equivalent document’ – Conditions.#Case C-516/24.

cjeu_case ·
1572

Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24.

cjeu_case ·
1573

Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24.

cjeu_case ·
1574

Arrêt de la Cour (deuxième chambre) du 12 mars 2026.#Magyar Telekom Nyrt. contre Nemzeti Média- és Hírközlési Hatóság Elnöke.#Renvoi préjudiciel – Rapprochement des législations – Secteur des télécommunications – Directive (UE) 2018/1972 – Code des communications électroniques européen – Article 105, paragraphe 4, premier alinéa – Droit des utilisateurs finals de résilier leur contrat sans frais supplémentaires en raison de modifications envisagées unilatéralement par un fournisseur de services de communications électroniques – Exceptions – Modifications directement imposées par le droit de l’Union ou le droit national.#Affaire C-514/24.

cjeu_case ·
1575

Judgment of the Court (Second Chamber) of 12 March 2026.#Magyar Telekom Nyrt. v Nemzeti Média- és Hírközlési Hatóság Elnöke.#Reference for a preliminary ruling – Approximation of laws – Telecommunications sector – Directive (EU) 2018/1972 – European Electronic Communications Code – First subparagraph of Article 105(4) – Right of end-users to terminate their contact without further costs due to modifications unilaterally proposed by a provider of electronic communication services – Exceptions – Modifications directly imposed by EU law or national law.#Case C-514/24.

cjeu_case ·
1576

Judgment of the Court (First Chamber) of 12 March 2026.#Minister for Justice v I.T.#Request for a preliminary ruling from the Court of Appeal (Ireland).#Reference for a preliminary ruling – Citizenship of the Union – Right to move and reside freely within the territory of the Member States – Directive 2004/38/EC – Article 7(3)(b) – Derived right of residence – Third-country national divorced from a Union citizen who was no longer a worker or self-employed person at the time of initiation of the divorce proceedings – Meaning of ‘duly recorded involuntary unemployment after having been employed for more than one year’ – Single continuous period of one year – Person having received social welfare – Proof – Applicant’s right of access to the social welfare file of his former spouse – Article 47 of the Charter of Fundamental Rights of the European Union – Principle of good administration and right to an effective judicial remedy.#Case C-477/24.

cjeu_case ·
1577

Judgment of the Court (Fifth Chamber) of 12 March 2026.#SBK Art Limited Liability Company v Fortenova Group STAK Stichting and Open Pass Limited.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Regulation (EU) No 269/2014 – Concept of ‘freezing of funds’ – Article 1(f) – Exercise by a person subject to restrictive measures of the rights, attached to depositary receipts, to attend, and vote in, a meeting of holders of such instruments.#Case C-465/24.

cjeu_case ·
1578

Judgment of the Court (Fifth Chamber) of 12 March 2026.#SBK Art Limited Liability Company v Fortenova Group STAK Stichting and Open Pass Limited.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Regulation (EU) No 269/2014 – Concept of ‘freezing of funds’ – Article 1(f) – Exercise by a person subject to restrictive measures of the rights, attached to depositary receipts, to attend, and vote in, a meeting of holders of such instruments.#Case C-465/24.

cjeu_case ·
1579

Judgment of the Court (Fifth Chamber) of 12 March 2026.#VP v European Centre for the Development of Vocational Training.#Appeal – Civil service – Member of the temporary staff – Article 266 TFEU – Decision adopted in compliance with a judgment of the General Court of the European Union annulling a decision not to renew a contract for an indefinite period and ordering compensation for the damage caused – Action for annulment and claim for compensation – Distortion of evidence in the file – Article 151(1) of the Rules of Procedure of the Court of Justice – Request that a document be removed from the case file – Confidentiality of communications between lawyers – Scope.#Case C-209/24 P.

cjeu_case ·
1580

Judgment of the Court (Sixth Chamber) of 12 March 2026.#DK and JO v État belge.#Reference for a preliminary ruling – Freedom of movement for workers – Income tax – Tax supplement on the income tax of natural persons which may be established by the municipalities or agglomerations in which those persons reside – Surcharge on income tax borne by non-residents for tax purposes paid to the State – Fiscal burden on non-residents for tax purposes that is heavier than that borne by tax residents of a Member State – Comparable situations – No justification.#Case C-119/24.

cjeu_case ·