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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
46841

Opinion of Advocate General Saugmandsgaard Øe delivered on 18 March 2021.#G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States.#Case C-855/19.

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46842

Opinion of Advocate General Campos Sánchez-Bordona delivered on 18 March 2021.#Federal Republic of Germany v Republic of Poland.#Appeal – Article 194(1) TFEU – Principle of energy solidarity – Directive 2009/73/EC – Internal market in natural gas – Article 36(1) – Decision of the European Commission on review of the exemption of the OPAL pipeline from the requirements on third-party access and tariff regulation following a request by the German regulatory authority – Action for annulment.#Case C-848/19 P.

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46843

Opinion of Advocate General Tanchev delivered on 18 March 2021.#YT and Others v Ministero dell'Istruzione, dell'Università e della Ricerca - MIUR and Ufficio Scolastico Regionale per la Campania.#Request for a preliminary ruling from the Tribunale di Napoli.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 4 and 5 – Fixed-term employment contracts in the public sector – Catholic religious education teachers – Concept of ‘objective reasons’ justifying the renewal of such contracts – Permanent need for replacement staff.#Case C-282/19.

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46844

Case C-895/19: Judgment of the Court (Ninth Chamber) of 18 March 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach — Poland) — A. v Dyrektor Krajowej Informacji Skarbowej (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)

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46845

Case C-578/19: Judgment of the Court (Third Chamber) of 18 March 2021 (request for a preliminary ruling from the Supreme Court of the United Kingdom — United Kingdom) — 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’)

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46846

Case C-440/19 P: 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)

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46847

Case C-388/19: Judgment of the Court (First Chamber) of 18 March 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — MK v Autoridade Tributária e Aduaneira (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)

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46848

Opinion of Advocate General Bobek delivered on 18 March 2021.#Adler Real Estate AG and Others v Finanzmarktaufsichtsbehörde (FMA).#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Securities admitted to trading on a regulated market situated or operating within a Member State – Obligation of transparency – Notification of ‘major holdings’ in companies acquired by ‘persons acting in concert’ – Directive 2004/109/EC – Fourth subparagraph of Article 3(1a) – Concept of ‘more stringent’ requirements – Directive 2004/25/EC – ‘Supervision’ by an authority designated pursuant to Article 4 of that directive.#Case C-605/18.

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46849

Opinion of Advocate General Bobek delivered on 18 March 2021.#FN and Others v Übernahmekommission.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Company law – Takeover bids – Directive 2004/25/EC – Article 5 – Mandatory bid – Article 4 – Supervisory authority – Final decision making a finding of infringement of the obligation to make a takeover bid – Binding effect of that decision in subsequent proceedings for an administrative sanction initiated by the same authority – EU law principle of effectiveness – General principles of EU law – Rights of the defence – Charter of Fundamental Rights of the European Union – Articles 47 and 48 – Right to silence – Presumption of innocence – Access to an independent and impartial tribunal.#Case C-546/18.

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