Catalogue des documents juridiques

104314 documents
1581

Judgment of the Court (Sixth Chamber) of 12 March 2026.#DK and JO v État belge.#Request for a preliminary ruling from the Cour d'appel de Liège.#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.

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1582

Judgment of the Court (First Chamber) of 12 March 2026.#UAB „EM SYSTEM“ v AB SEB bankas and AS „Citadele banka“ Lietuvos filialas.#Reference for a preliminary ruling – Common foreign and security policy – Regulation (EC) No 765/2006 – Restrictive measures in view of the situation in Belarus – Article 2(1) – Annex I – List of persons, entities and bodies subject to restrictive measures – Inclusion of the name of the shareholder of a company on that list – 50% stake in the capital of that company held by that shareholder – Freezing of the funds of the company, which is not included on the list – Control by a person or entity included on the list of a legal person not included on the list – Criteria for assessment – Right to effective judicial protection – Rights of the defence.#Case C-84/24.

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1583

Judgment of the Court (First Chamber) of 12 March 2026.#UAB „EM SYSTEM“ v AB SEB bankas and AS „Citadele banka“ Lietuvos filialas.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Common foreign and security policy – Regulation (EC) No 765/2006 – Restrictive measures in view of the situation in Belarus – Article 2(1) – Annex I – List of persons, entities and bodies subject to restrictive measures – Inclusion of the name of the shareholder of a company on that list – 50% stake in the capital of that company held by that shareholder – Freezing of the funds of the company, which is not included on the list – Control by a person or entity included on the list of a legal person not included on the list – Criteria for assessment – Right to effective judicial protection – Rights of the defence.#Case C-84/24.

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1584

Judgment of the Court (Second Chamber) of 12 March 2026.#K. M. H. v Obshtina Stara Zagora.#Reference for a preliminary ruling – Citizenship of the Union – Article 21(1) TFEU – Right to move and reside freely within the territory of the Member States – Impediments – Request to amend gender data in the civil status registers – Directive 2004/38/EC – Article 4(3) – Article 7 of the Charter of Fundamental Rights of the European Union – Right to respect for private and family life – Obligation, for a court of a Member State, to comply with the case-law of the constitutional court of that State – Interpretation in conformity with EU law.#Case C-43/24.

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1585

Judgment of the Court (Second Chamber) of 12 March 2026.#K. M. H. v Obshtina Stara Zagora.#Reference for a preliminary ruling – Citizenship of the Union – Article 21(1) TFEU – Right to move and reside freely within the territory of the Member States – Impediments – Request to amend gender data in the civil status registers – Directive 2004/38/EC – Article 4(3) – Article 7 of the Charter of Fundamental Rights of the European Union – Right to respect for private and family life – Obligation, for a court of a Member State, to comply with the case-law of the constitutional court of that State – Interpretation in conformity with EU law.#Case C-43/24.

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1594

Case C-863/24 P: Judgment of the Court (Ninth Chamber) of 12 March 2026 – Federazione Italiana delle Banche di Credito Cooperativo e Casse Rurali (Federcasse), Banca di Credito Cooperativo di Ancona e Falconara marittima CC SC, Banca di Credito Cooperativo di Alba Langhe Roero e Canavese, Banca di Credito Cooperativo di Castiglione Messer Raimondo e Pianella SC, Banca di Credito Cooperativo di Milano, Banca di Credito Cooperativo di Pontassieve, Banca di Credito Cooperativo di Roma, Banca di Credito Cooperativo di Sarsina, Banca di Credito Cooperativo Prealpi San Biagio, Banca di Credito Cooperativo 360 Credito Cooperativo FVG – SC, Banca per il Trentino Alto Adige – Bank für Trentino-Südtirol – Credito Cooperativo Italiano, formerly Banca di Credito Cooperativo Cassa di Trento, BCC Veneta – Credito Cooperativo – Società cooperativa, formerly Banca di Credito Cooperativo di Verona e Vicenza C.C. 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)

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1595

Case C-597/24, Zirvatta: Judgment of the Court (Tenth Chamber) of 12 March 2026 (request for a preliminary ruling from the Corte suprema di cassazione – Italy) – C.M. v Ministero dell’Istruzione e del Merito (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)

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1596

Case C-527/24, Harry et Associés: Judgment of the Court (Ninth Chamber) of 12 March 2026 (request for a preliminary ruling from the Corte di Giustizia Tributaria di primo grado di Pescara – Italy) – Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara, Agenzia delle entrate – Centro operativo 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)

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1597

Case C-521/24, Aptiv Services Hungary: Judgment of the Court (Ninth Chamber) of 12 March 2026 (request for a preliminary ruling from the Győri Törvényszék – Hungary) – 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)

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1598

Case C-516/24, Winderwill: Judgment of the Court (Third Chamber) of 12 March 2026 (request for a preliminary ruling from the Amtsgericht Schleswig – Germany) – BC, represented by his legal representative 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)

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1599

Case C-515/24, Randstad España: Judgment of the Court (Seventh Chamber) of 12 March 2026 (request for a preliminary ruling from the Tribunal Supremo – Spain) – Randstad España SLU v Administracíon 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)

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1600

Case C-514/24, Magyar Telekom: Judgment of the Court (Second Chamber) of 12 March 2026 (request for a preliminary ruling from the Kúria – Hungary) – 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)

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