Catalogue des documents juridiques (cjeu_case)

104 314 documents
18137

Judgment of the Court (First Chamber) of 11 May 2023.#Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA and Bricolage Investissement France SA.#References for a preliminary ruling – Taxation – Article 49 TFEU – Freedom of establishment – Corporation tax – Group taxation (French ‘intégration fiscale’) – Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group – Resident parent company – Capital links with resident and non-resident companies without forming a tax-integrated group – Tax exemption of dividends paid by non-resident subsidiaries – Non-deductible costs and expenses relating to the holding – Lack of neutralisation as regards the add-back of those costs and expenses.#Joined Cases C-407/22 and C-408/22.

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18138

Judgment of the Court (First Chamber) of 11 May 2023.#Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA and Bricolage Investissement France SA.#Requests for a preliminary ruling from the Conseil d'État.#References for a preliminary ruling – Taxation – Article 49 TFEU – Freedom of establishment – Corporation tax – Group taxation (French ‘intégration fiscale’) – Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group – Resident parent company – Capital links with resident and non-resident companies without forming a tax-integrated group – Tax exemption of dividends paid by non-resident subsidiaries – Non-deductible costs and expenses relating to the holding – Lack of neutralisation as regards the add-back of those costs and expenses.#Joined Cases C-407/22 and C-408/22.

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18139

Arrêt de la Cour (troisième chambre) du 11 mai 2023.#TAP Portugal contre flightright GmbH et Myflyright GmbH.#Renvoi préjudiciel – Transports aériens – Règlement (CE) no 261/2004 – Indemnisation des passagers aériens en cas d’annulation d’un vol – Article 5, paragraphe 3 – Exonération de l’obligation d’indemnisation – Notion de “circonstances extraordinaires” – Absence inopinée, en raison de la maladie ou du décès, d’un membre de l’équipage indispensable pour assurer le vol.#Affaires jointes C-156/22 à C-158/22.

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18140

Judgment of the Court (Third Chamber) of 11 May 2023.#TAP Portugal v flightright GmbH and Myflyright GmbH.#Requests for a preliminary ruling from the Landgericht Stuttgart.#References for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Compensation to air passengers in the event of cancellation of flights – Article 5(3) – Exemption from the obligation to pay compensation – Concept of ‘extraordinary circumstances’ – Unexpected absence, due to illness or death, of a crew member whose presence is essential to the operation of the flight.#Joined Cases C-156/22 to C-158/22.

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