Документы: Европейский Союз

Наднациональное объединение 27 государств. Официальные документы (регламенты, директивы, решения) публикуются через Publications Office of the EU (Cellar/EUR-Lex). Практика Суда ЕС (CJEU) — тоже орган ЕС.

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regulation (161354) cjeu_case (104315) decision (43245) directive (8067)
316 981 документ
46829

Arrêt de la Cour (sixième chambre) du 18 mars 2021.#UAB « P. » contre Dyrektor Izby Skarbowej w B.#Renvoi préjudiciel – Fiscalité – Système commun de la taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 203 – Taxes indûment facturées – Bonne foi de l’émetteur de la facture – Risque de perte de recettes fiscales – Obligations des États membres de prévoir la possibilité de régularisation de la taxe indûment facturée – Principes de neutralité fiscale et de proportionnalité.#Affaire C-48/20.

cjeu_case ·
46830

Judgment of the Court (Sixth Chamber) of 18 March 2021.#UAB “P” v Dyrektor Izby Skarbowej w B.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Taxes improperly invoiced – Good faith on the part of the issuer of the invoice – Risk of loss of tax revenue – Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced – Principles of fiscal neutrality and proportionality.#Case C-48/20.

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46831

Opinion of Advocate General Saugmandsgaard Øe delivered on 18 March 2021.#L.R. v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Schleswig-Holsteinisches Verwaltungsgericht.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Asylum policy – Directive 2013/32/EU – Common procedures for granting and withdrawing international protection – Application for international protection – Grounds of inadmissibility – Article 2(q) – Concept of ‘subsequent application’ – Article 33(2)(d) – Rejection by a Member State of an application for international protection as inadmissible due to the rejection of a previous application made by the person concerned in a third State with which the European Union has concluded an agreement on the criteria and mechanisms for establishing the State responsible for examining an application for asylum lodged in one of the States parties to that agreement – Final decision taken by the Kingdom of Norway.#Case C-8/20.

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46832

Case C-48/20: Judgment of the Court (Sixth Chamber) of 18 March 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — UAB ‘P.’ v Dyrektor Izby Skarbowej w B. (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Taxes improperly invoiced — Good faith on the part of the issuer of the invoice — Risk of loss of tax revenue — Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced — Principles of fiscal neutrality and proportionality)

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46833

Arrêt de la Cour (neuvième chambre) du 18 mars 2021.#A. contre Dyrektor Krajowej Informacji Skarbowej.#Renvoi préjudiciel – Fiscalité indirecte – TVA – Directive 2006/112/CE – Acquisition intracommunautaire de biens – Déduction de la taxe due en amont au titre d’une telle acquisition – Exigences formelles – Exigences de fond – Délai de dépôt de la déclaration fiscale – Principes de neutralité fiscale et de proportionnalité.#Affaire C-895/19.

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46834

Judgment of the Court (Ninth Chamber) of 18 March 2021.#A. v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach.#Reference for a preliminary ruling – Indirect taxation – VAT – Directive 2006/112/EC – Intra-Community acquisition of goods – Deduction of input tax payable on such an acquisition – Procedural requirements – Substantive requirements – Period within which the tax declaration must be submitted – Principles of fiscal neutrality and proportionality.#Case C-895/19.

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46835

Judgment of the Court (Third Chamber) of 18 March 2021.#X v Kuoni Travel Ltd.#Reference for a preliminary ruling – Directive 90/314/EEC – Article 5(2), third indent – Package travel, package holidays and package tours – Contract concerning package travel concluded between a travel organiser and a consumer – Liability of the travel organiser for the proper performance of obligations arising from the contract by other suppliers of services – Damage resulting from the acts of an employee of a supplier of services – Exemption from liability – Event that cannot be foreseen or forestalled by the travel organiser or the supplier of services – Concept of a ‘supplier of services’.#Case C-578/19.

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46836

Judgment of the Court (Third Chamber) of 18 March 2021.#X v Kuoni Travel Ltd.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling – Directive 90/314/EEC – Article 5(2), third indent – Package travel, package holidays and package tours – Contract concerning package travel concluded between a travel organiser and a consumer – Liability of the travel organiser for the proper performance of obligations arising from the contract by other suppliers of services – Damage resulting from the acts of an employee of a supplier of services – Exemption from liability – Event that cannot be foreseen or forestalled by the travel organiser or the supplier of services – Concept of a ‘supplier of services’.#Case C-578/19.

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46837

Arrêt de la Cour (quatrième chambre) du 18 mars 2021.#Pometon SpA contre Commission européenne.#Pourvoi – Ententes – Marché européen de la grenaille abrasive métallique – Participation à des contacts bilatéraux et multilatéraux visant à coordonner les prix dans l’ensemble de l’espace économique européen – Procédure “hybride” ayant conduit successivement à l’adoption d’une décision de transaction et d’une décision au terme d’une procédure ordinaire – Charte des droits fondamentaux de l’Union européenne – Article 41 – Devoir d’impartialité de la Commission européenne – Article 48 – Présomption d’innocence – Obligation de motivation – Infraction unique et continue – Durée de l’infraction – Égalité de traitement – Compétence de pleine juridiction.#Affaire C-440/19 P.

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46838

Judgment of the Court (Fourth Chamber) of 18 March 2021.#Pometon SpA v European Commission.#Appeal – Agreements, decisions and concerted practices – European steel abrasives market – Participation in bilateral and multilateral contacts with the aim of coordinating prices throughout the European Economic Area (EEA) – ‘Hybrid’ procedure having led successively to the adoption of a settlement decision and a decision made under the ordinary procedure – Charter of Fundamental Rights of the European Union – Article 41 – Principle of impartiality of the European Commission – Article 48 – Presumption of innocence – Obligation to state reasons – Single and continuous infringement – Duration of the infringement – Equal treatment – Unlimited jurisdiction.#Case C-440/19 P.

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46840

Judgment of the Court (First Chamber) of 18 March 2021.#MK v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Direct taxation – Tax on capital gains from immovable property – Free movement of capital – Basis for assessment of tax – Discrimination – Option to be taxed according to the same arrangements as residents – Compliance with EU law.#Case C-388/19.

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