Catalogue des documents juridiques (cjeu_case)

104 314 documents
16301

Arrêt de la Cour (deuxième chambre) du 21 septembre 2023.#Fachverband Spielhallen eV et LM contre Commission européenne.#Pourvoi – Aides d’État – Article 107, paragraphe 1, TFUE – Notion d’“aide” – Condition relative à l’avantage sélectif – Traitement fiscal réservé aux exploitants de casinos publics en Allemagne – Prélèvement sur les bénéfices – Déductibilité partielle des montants acquittés au titre de ce prélèvement de l’assiette de l’impôt sur le revenu ou sur les sociétés et de la taxe professionnelle – Décision de la Commission européenne – Rejet d’une plainte au terme de la phase préliminaire d’examen au motif de l’absence d’une aide d’État constituée par cette déductibilité – Constatation distincte de l’inexistence d’un avantage économique et d’une absence de sélectivité – Recours devant le Tribunal de l’Union européenne limité à la constatation de l’absence de sélectivité – Caractère inopérant du recours – Identification par la Commission du système de référence ou régime fiscal “normal” – Interprétation à cette fin du droit fiscal national applicable – Qualification du prélèvement sur les bénéfices d’“impôt spécial” déductible au titre des “dépenses induites par les opérations commerciales” – Principe ne ultra petita.#Affaire C-831/21 P.

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16302

Judgment of the Court (Second Chamber) of 21 September 2023.#Fachverband Spielhallen eV and LM v European Commission.#Appeal – State aid – Article 107(1) TFEU – Concept of ‘aid’ – Condition relating to selective advantage – Tax treatment of operators of public casinos in Germany – Levy on the profits – Partial deductibility of the amounts paid in respect of that levy from the tax base for income or corporation tax and trade tax – Decision of the European Commission – Rejection of a complaint at the end of the preliminary examination stage on the ground that that deductibility does not constitute State aid – Separate finding of no economic advantage and no selectivity – Action before the General Court of the European Union limited to the finding of no selectivity – Action deemed ineffective – Identification by the Commission of the reference system or ‘normal’ tax system – Interpretation for that purpose of the applicable national tax law – Classification of the levy on the profits as a ‘special tax’ deductible in respect of ‘costs associated with commercial transactions’ – Principle ne ultra petita.#Case C-831/21 P.

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16303

Arrêt de la Cour (cinquième chambre) du 21 septembre 2023.#OGL-Food Trade Lebensmittelvertrieb GmbH contre Direktor na Teritorialna direktsia « Mitnitsa Plovdiv » pri Agentsia « Mitnitsi ».#Renvoi préjudiciel – Union douanière – Règlement (UE) no 952/2013 – Code des douanes de l’Union – Articles 70 et 74 – Détermination de la valeur en douane – Valeur en douane de fruits et légumes auxquels s’applique un prix d’entrée – Règlement (UE) no 1308/2013 – Article 181 – Règlement délégué (UE) 2017/891 – Article 75, paragraphes 5 et 6 – Valeur transactionnelle déclarée supérieure à la valeur forfaitaire à l’importation – Écoulement des produits dans des conditions confirmant la réalité de la valeur transactionnelle – Vente à perte par l’importateur – Liens entre l’importateur et l’exportateur – Contrôle juridictionnel de la décision fixant la dette douanière.#Affaire C-770/21.

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16304

Judgment of the Court (Fifth Chamber) of 21 September 2023.#'OGL-Food Trade Lebensmittelvertrieb' GmbH v Direktor na Teritorialna direktsia 'Mitnitsa Plovdiv' pri Agentsia 'Mitnitsi'.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Articles 70 and 74 – Determination of the customs value – Customs value of fruit and vegetables to which an entry price applies – Regulation (EU) No 1308/2013 – Article 181 – Delegated Regulation (EU) 2017/891 – Article 75(5) and (6) – Declared transaction value higher than the standard import value – Disposal of products under conditions confirming the correctness of the transaction value – Sale by the importer at a loss – Relationship between the importer and the exporter – Judicial review of the decision determining the customs debt.#Case C-770/21.

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16305

Judgment of the Court (First Chamber) of 21 September 2023.#Staatssecretaris van Justitie en Veiligheid v E. and S.#Reference for a preliminary ruling – Area of freedom, security and justice – Dublin System – Regulation (EU) No 604/2013 – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Responsibility of the Member State which issued a residence document to the applicant – Article 2(l) – Meaning of ‘residence document’ – Diplomatic card issued by a Member State – Vienna Convention on Diplomatic Relations.#Case C-568/21.

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16306

Judgment of the Court (First Chamber) of 21 September 2023.#Staatssecretaris van Justitie en Veiligheid v E. and S.#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Area of freedom, security and justice – Dublin System – Regulation (EU) No 604/2013 – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Responsibility of the Member State which issued a residence document to the applicant – Article 2(l) – Meaning of ‘residence document’ – Diplomatic card issued by a Member State – Vienna Convention on Diplomatic Relations.#Case C-568/21.

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16307

Judgment of the Court (Second Chamber) of 21 September 2023.#China Chamber of Commerce for Import and Export of Machinery and Electronic Products and Others v European Commission.#Appeal – Dumping – Implementing Regulation (EU) 2018/140 – Imports of certain cast iron articles originating in the People’s Republic of China and in India – Definitive anti-dumping duty – Action for annulment – Admissibility – Standing to bring proceedings – Representative association of exporters – Regulation (EU) 2016/1036 – Article 3(2), (3), (6) and (7) – Injury – Calculation of the import volume – Positive evidence – Objective examination – Extrapolation – Calculation of the EU industry’s cost of production – Prices charged intra-group – Causal link – Assessment of injury by segment – None – Article 6(7) – Article 20(2) and (4) – Procedural rights.#Case C-478/21 P.

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16308

Judgment of the Court (Second Chamber) of 21 September 2023.#China Chamber of Commerce for Import and Export of Machinery and Electronic Products and Others v European Commission.#Appeal – Dumping – Implementing Regulation (EU) 2018/140 – Imports of certain cast iron articles originating in the People’s Republic of China and in India – Definitive anti-dumping duty – Action for annulment – Admissibility – Standing to bring proceedings – Representative association of exporters – Regulation (EU) 2016/1036 – Article 3(2), (3), (6) and (7) – Injury – Calculation of the import volume – Positive evidence – Objective examination – Extrapolation – Calculation of the EU industry’s cost of production – Prices charged intra-group – Causal link – Assessment of injury by segment – None – Article 6(7) – Article 20(2) and (4) – Procedural rights.#Case C-478/21 P.

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16309

Opinion of Advocate General Kokott delivered on 21 September 2023.#Heureka Group a.s. v Google LLC.#Request for a preliminary ruling from the Městský soud v Praze.#Reference for a preliminary ruling – Article 102 TFEU – Principle of effectiveness – Actions for damages under national law for infringements of competition law provisions – Directive 2014/104/EU – Late transposition of the directive – Temporal application – Article 10 – Limitation period – Detailed rules for the dies a quo – Cessation of the infringement – Knowledge of the information necessary for bringing an action for damages – Publication in the Official Journal of the European Union of the summary of the European Commission’s decision finding an infringement of the competition rules – Binding effect of a Commission decision that is not yet final – Suspension or interruption of the limitation period for the duration of the Commission’s investigation or until the date when its decision becomes final.#Case C-605/21.

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16310

Case C-831/21 P: Judgment of the Court (Second Chamber) of 21 September 2023 — Fachverband Spielhallen eV, LM v European Commission, Federal Republic of Germany (Appeal — State aid — Article 107(1) TFEU — Concept of ‘aid’ — Condition relating to selective advantage — Tax treatment of operators of public casinos in Germany — Levy on the profits — Partial deductibility of the amounts paid in respect of that levy from the tax base for income or corporation tax and trade tax — Decision of the European Commission — Rejection of a complaint at the end of the preliminary examination stage on the ground that that deductibility does not constitute State aid — Separate finding of no economic advantage and no selectivity — Action before the General Court of the European Union limited to the finding of no selectivity — Action deemed ineffective — Identification by the Commission of the reference system or ‘normal’ tax system — Interpretation for that purpose of the applicable national tax law — Classification of the levy on the profits as a ‘special tax’ deductible in respect of ‘costs associated with commercial transactions’ — Principle ne ultra petita)

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16311

Case C-770/21, OGL-Food Trade Lebensmittelvertrieb: Judgment of the Court (Fifth Chamber) of 21 September 2023 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — OGL-Food Trade Lebensmittelvertrieb GmbH v Direktor na Teritorialna direktsia ‘Mitnitsa Plovdiv’ pri Agentsia ‘Mitnitsi’ (Reference for a preliminary ruling — Customs union — Regulation (EU) No 952/2013 — Union Customs Code — Articles 70 and 74 — Determination of the customs value — Customs value of fruit and vegetables to which an entry price applies — Regulation (EU) No 1308/2013 — Article 181 — Delegated Regulation (EU) 2017/891 — Article 75(5) and (6) — Declared transaction value higher than the standard import value — Disposal of products under conditions confirming the correctness of the transaction value — Sale by the importer at a loss — Relationship between the importer and the exporter — Judicial review of the decision determining the customs debt)

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16312

Case C-568/21, Staatssecretaris van Justitie en Veiligheid (Diplomatic Card: Judgment of the Court (First Chamber) of 21 September 2023 (request for a preliminary ruling from the Raad van State — Netherlands) — Staatssecretaris van Justitie en Veiligheid v E., S. (Reference for a preliminary ruling — Area of freedom, security and justice — Dublin System — Regulation (EU) No 604/2013 — Criteria and mechanisms for determining the Member State responsible for examining an application for international protection — Responsibility of the Member State which issued a residence document to the applicant — Article 2(l) — Meaning of ‘residence document’ — Diplomatic card issued by a Member State — Vienna Convention on Diplomatic Relations)

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16313

Case C-478/21 P: Judgment of the Court (Second Chamber) of 21 September 2023 — China Chamber of Commerce for Import and Export of Machinery and Electronic Products and Others v European Commission and Others (Appeal — Dumping — Implementing Regulation (EU) 2018/140 — Imports of certain cast iron articles originating in the People’s Republic of China and in India — Definitive anti-dumping duty — Action for annulment — Admissibility — Standing to bring proceedings — Representative association of exporters — Regulation (EU) 2016/1036 — Article 3(2), (3), (6) and (7) — Injury — Calculation of the import volume — Positive evidence — Objective examination — Extrapolation — Calculation of the EU industry’s cost of production — Prices charged intra-group — Causal link — Assessment of injury by segment — None — Article 6(7) — Article 20(2) and (4) — Procedural rights)

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16320

Judgment of the General Court (Tenth Chamber) of 20 September 2023.#PB v Single Resolution Board.#Civil service – Temporary staff – Reclassification – 2021 reclassification exercise – Decision not to reclassify – Article 54 of the CEOS – General provisions for the implementation of Article 54 of the CEOS – Obligation to consider comparative merits – Obligation to state reasons – Criterion relating to the level of responsibilities exercised – Seniority in the grade – Reclassification quotas – Equal treatment – Manifest error of assessment.#Case T-293/22.

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