Catalogue des documents juridiques

104314 documents
1681

Arrêt de la Cour (deuxième chambre) du 5 mars 2026.#MB “Žaidimų valiuta” contre Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Exonérations – Article 135, paragraphe 1, sous e) – Opérations de change d’unités de monnaie virtuelle d’un jeu vidéo en ligne contre des devises traditionnelles – Calcul de la base d’imposition – Article 30 bis – Bons à usages multiples – Monnaie virtuelle d’un jeu vidéo en ligne.#Affaire C-472/24.

cjeu_case ·
1682

Judgment of the Court (Second Chamber) of 5 March 2026.#MB "Žaidimų valiuta" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(e) – Transactions involving the exchange of units of virtual money of an online video game for traditional currencies – Calculation of the taxable amount – Article 30a – Multi-purpose vouchers – Virtual money of an online video game.#Case C-472/24.

cjeu_case ·
1683

Judgment of the Court (Second Chamber) of 5 March 2026.#DO v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Asylum policy – Regulation (EU) No 604/2013 – Article 3(2) – Article 29 – Transfer of the asylum seeker to the Member State responsible for examining the application for international protection – Suspension, by the Member State responsible, of the taking charge and taking back of asylum seekers – Directive (EU) 2013/32 – Article 33 – Inadmissible applications.#Case C-458/24.

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1684

Judgment of the Court (Second Chamber) of 5 March 2026.#DO v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Sigmaringen.#Reference for a preliminary ruling – Asylum policy – Regulation (EU) No 604/2013 – Article 3(2) – Article 29 – Transfer of the asylum seeker to the Member State responsible for examining the application for international protection – Suspension, by the Member State responsible, of the taking charge and taking back of asylum seekers – Directive (EU) 2013/32 – Article 33 – Inadmissible applications.#Case C-458/24.

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1685

Judgment of the Court (Fourth Chamber) of 5 March 2026.#Romania v European Commission.#Appeal – Common Agricultural Policy (CAP) – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Implementing Decision (EU) 2021/2020 – Expenditure excluded from European Union financing – Expenditure incurred by Romania – Regulation (EU) No 1306/2013 – Article 52 – Conformity clearance procedure – Implementing Regulation (EU) No 908/2014 – Article 34 – Change in the legal basis of the European Commission’s proposals for financial corrections – Possibility for the Member State concerned to make its views on those proposals known in a meaningful way – Concept of ‘external factor’ – Regulation (EU) No 1307/2013 – Article 44 – Diversification requirements – Confusion between set-aside land and temporary grassland – Implementing Regulation (EU) No 809/2014 – Article 35 – Increase in the control rate – Concept of ‘significant non-compliance’.#Case C-457/24 P.

cjeu_case ·
1686

Judgment of the Court (Fourth Chamber) of 5 March 2026.#Romania v European Commission.#Appeal – Common Agricultural Policy (CAP) – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Implementing Decision (EU) 2021/2020 – Expenditure excluded from EU financing – Expenditure incurred by Romania – Regulation (EU) No 1306/2013 – Article 52 – Conformity clearance procedure – Implementing Regulation (EU) No 908/2014 – Article 34 – Change in the legal basis of the European Commission’s proposals for financial corrections – Possibility for the Member State concerned to make its views on those proposals known in a meaningful way – Concept of ‘external factor’ – Regulation (EU) No 1307/2013 – Article 44 – Diversification requirements – Confusion between set-aside land and temporary grassland – Implementing Regulation (EU) No 809/2014 – Article 35 – Increase in the control rate – Concept of ‘significant non-compliance’.#Case C-457/24 P.

cjeu_case ·
1689

Judgment of the Court (Fourth Chamber) of 5 March 2026.#J-GmbH and Others v Finanzamt K and Others.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Short-term accommodation in hotels and similar establishments – Annex III, point (12) – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Supplies that are ancillary to accommodation – National regulations establishing a mechanism for separating taxable transactions – No application of the reduced VAT rate to supplies that are not directly used for the accommodation – Principle of fiscal neutrality.#Joined Cases C-409/24 to C-411/24.

cjeu_case ·
1690

Judgment of the Court (Fourth Chamber) of 5 March 2026.#J-GmbH and Others v Finanzamt K and Others.#Requests for a preliminary ruling from the Bundesfinanzhof.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Short-term accommodation in hotels and similar establishments – Annex III, point (12) – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Supplies that are ancillary to accommodation – National regulations establishing a mechanism for separating taxable transactions – No application of the reduced VAT rate to supplies that are not directly used for the accommodation – Principle of fiscal neutrality.#Joined Cases C-409/24 to C-411/24.

cjeu_case ·
1692

Arrêt de la Cour (deuxième chambre) du 5 mars 2026.#Asociación de Empresas de Servicios para la Dependencia (AESTE) contre Ayuntamiento de Ortuella.#Renvoi préjudiciel – Passation des marchés publics – Directive 2014/24/UE – Marché de services sociaux sans hébergement – Marché d’une valeur inférieure au seuil d’application de cette directive – Article 67 – Critères d’attribution de nature sociale – Offre économiquement la plus avantageuse – Augmentation des salaires du personnel exécutant le contrat au-delà du niveau des salaires prévus par la convention collective sectorielle – Lien avec l’objet du marché – Proportionnalité et non-discrimination – Article 28 de la charte des droits fondamentaux de l’Union européenne – Droit à la négociation collective.#Affaire C-210/24.

cjeu_case ·
1693

Judgment of the Court (Second Chamber) of 5 March 2026.#Asociación de Empresas de Servicios para la Dependencia (AESTE) v Ayuntamiento de Ortuella.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Contract for social services without accommodation – Contract with a value below the threshold for that directive to apply – Article 67 – Award criteria of a social nature – Most economically advantageous tender – Salary increase of staff performing the contract above the salary level provided for in the sectoral collective agreement – Connection with the subject matter of the contract – Proportionality and non-discrimination – Article 28 of the Charter of Fundamental Rights of the European Union – Right to negotiate by collective agreement.#Case C-210/24.

cjeu_case ·
1694

Judgment of the Court (First Chamber) of 5 March 2026.#Istituto nazionale della previdenza sociale (INPS) v V. M.#Reference for a preliminary ruling – Directive 2011/98/EU – Rights of third country workers who hold a single permit – Article 12 – Right to equal treatment – Third-country national – Residence permit for family reasons – Social security – Regulation (EC) No 883/2004 – Coordination of social security systems – Article 3 – Concept of ‘branches of social security’ – Article 70 – Special non-contributory cash benefits – Social allowance for the elderly living in indigence – Conditions for granting – Exclusion of third-country nationals who do not hold an EU residence permit for long-term residents.#Case C-151/24.

cjeu_case ·
1695

Judgment of the Court (First Chamber) of 5 March 2026.#Istituto nazionale della previdenza sociale (INPS) v V. M.#Reference for a preliminary ruling – Directive 2011/98/EU – Rights for third-country workers who hold a single permit – Article 12 – Right to equal treatment – Third-country national – Residence permit for family reasons – Social security – Regulation (EC) No 883/2004 – Coordination of social security systems – Article 3 – Concept of ‘branches of social security’ – Article 70 – Special non-contributory cash benefits – Social allowance for the elderly living in indigence – Conditions for granting – Exclusion of third-country nationals who do not hold an EU residence permit for long-term residents.#Case C-151/24.

cjeu_case ·
1696

Judgment of the Court (Fourth Chamber) of 5 March 2026.#A v Rikoskomisario B.#Reference for a preliminary ruling – Immigration policy – Common standards and procedures for returning illegally staying third-country nationals – Directive 2008/115/EC – Detention for the purpose of removal – Article 15(5) and (6) – Calculation of the length of the detention already completed – Aggregation of all of the previous periods of detention – Conditions – Enforcement of one and the same return decision – Second sentence of Article 15(3) – Prolonged detention beyond the initial maximum period laid down under Article 15(5) – Review by a judicial authority – National legislation making the implementation of that review contingent on an application by the detained person – Point in time when such a review must be carried out – Consequence where a review is not carried out in good time.#Case C-150/24.

cjeu_case ·
1697

Judgment of the Court (Fourth Chamber) of 5 March 2026.#A v Rikoskomisario B.#Request for a preliminary ruling from the Korkein oikeus.#Reference for a preliminary ruling – Immigration policy – Common standards and procedures for returning illegally staying third-country nationals – Directive 2008/115/EC – Detention for the purpose of removal – Article 15(5) and (6) – Calculation of the length of the detention already completed – Aggregation of all of the previous periods of detention – Conditions – Enforcement of one and the same return decision – Second sentence of Article 15(3) – Prolonged detention beyond the initial maximum period laid down under Article 15(5) – Review by a judicial authority – National legislation making the implementation of that review contingent on an application by the detained person – Point in time when such a review must be carried out – Consequence where a review is not carried out in good time.#Case C-150/24.

cjeu_case ·