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316 981 документ
49781

Case C-85/20 P: Order of the Court (Sixth Chamber) of 12 November 2020 — Lazarus Szolgáltató és Kereskedelmi Kft. v European Commission (Appeal — Article 181 of the Rules of Procedure of the Court of Justice — State aid — Aid implemented by Hungary in favour of undertakings employing disabled workers — Alleged decisions of the European Commission declaring the measure compatible with the internal market — Action for annulment — Deadline for lodging an appeal — Starting point — Awareness of the existence of the contested measure — Reasonable time in which to request the full text thereof — Definition of ‘actionable measure’ within the meaning of Article 263 TFEU — Inadmissibility of the application at first instance — Appeal in part manifestly inadmissible and in part manifestly unfounded)

cjeu_case ·
49782

Judgment of the Court (Sixth Chamber) of 12 November 2020.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations – Judgment of the Court establishing a failure to fulfil obligations – Non-compliance – Free movement of capital – Article 63 TFEU – Incompatibility of Belgian tax provisions concerning income from immovable property located abroad – Article 260(2) TFEU – Application for an order to pay a penalty payment and a lump sum.#Case C-842/19.

cjeu_case ·
49783

Judgment of the Court (Sixth Chamber) of 12 November 2020.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations – Judgment of the Court establishing a failure to fulfil obligations – Non-compliance – Free movement of capital – Article 63 TFEU – Incompatibility of Belgian tax provisions concerning income from immovable property located abroad – Article 260(2) TFEU – Application for an order to pay a penalty payment and a lump sum.#Case C-842/19.

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49786

Arrêt de la Cour (huitième chambre) du 12 novembre 2020.#ITH Comercial Timişoara SRL contre Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti et Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Déduction de la taxe payée en amont – Abandon de l’activité initialement envisagée – Régularisation des déductions de la TVA payée en amont – Activité immobilière.#Affaire C-734/19.

cjeu_case ·
49787

Judgment of the Court (Eighth Chamber) of 12 November 2020.#ITH Comercial Timişoara SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Request for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Abandonment of the activity initially intended – Adjustment of deductions of input VAT – Real estate activity.#Case C-734/19.

cjeu_case ·
49791

Arrêt de la Cour (première chambre) du 12 novembre 2020.#Bulstrad Vienna Insurance Group АD contre Olympic Insurance Company Ltd.#Renvoi préjudiciel – Directive 2009/138/CE – Article 274 – Droit applicable à la procédure de liquidation des entreprises d’assurance – Retrait de l’agrément d’une compagnie d’assurance – Désignation d’un liquidateur provisoire – Notion de “décision d’ouvrir une procédure de liquidation d’une entreprise d’assurance” – Absence de décision juridictionnelle d’ouvrir la procédure de liquidation dans l’État membre d’origine – Suspension des procédures juridictionnelles à l’égard de l’entreprise d’assurance concernée dans les autres États membres que l’État membre d’origine de celle-ci.#Affaire C-427/19.

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49792

Judgment of the Court (First Chamber) of 12 November 2020.#„Bulstrad Vienna Insurance Group“ АD v Olympic Insurance Company Ltd.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Directive 2009/138/EC – Article 274 – Law applicable to winding-up proceedings with regard to insurance undertakings – Withdrawal of the authorisation of an insurance company – Appointment of a provisional liquidator – Concept of ‘decision to open winding-up proceedings with regard to an insurance undertaking’ – Absence of a court decision to open winding-up proceedings in the home Member State – Stay of court proceedings with regard to the insurance undertaking concerned in Member States other than its home Member State.#Case C-427/19.

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49793

Judgment of the Court (Eighth Chamber) of 12 November 2020.#Ralph Pethke v European Union Intellectual Property Office.#Appeal – Civil Service – Official – Internal reorganisation of the services of the European Union Intellectual Property Office (EUIPO) – Redeployment – Article 7 of the Staff Regulations of Officials of the European Union – Covert penalty – Interests of the service – Equivalence of posts – Obligation to state reasons – Distortion of the facts – Psychological harassment – Article 12a of the Staff Regulations of Officials of the European Union.#Case C-382/19 P.

cjeu_case ·
49794

Judgment of the Court (Eighth Chamber) of 12 November 2020.#Ralph Pethke v European Union Intellectual Property Office.#Appeal – Civil Service – Official – Internal reorganisation of the services of the European Union Intellectual Property Office (EUIPO) – Redeployment – Article 7 of the Staff Regulations of Officials of the European Union – Covert penalty – Interests of the service – Equivalence of posts – Obligation to state reasons – Distortion of the facts – Psychological harassment – Article 12a of the Staff Regulations of Officials of the European Union.#Case C-382/19 P.

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49795

Arrêt de la Cour (première chambre) du 12 novembre 2020.#Sonaecom SGPS SA contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Sixième directive 77/388/CEE – Article 4 – Notion d’“assujetti” – Société holding mixte – Article 17 – Droit à déduction de la TVA payée en amont – TVA acquittée en amont par une société holding mixte pour des services de conseil relatifs à une étude de marché en vue de l’éventuelle acquisition de participations au sein d’autres sociétés – Abandon des projets d’acquisition – TVA acquittée en amont sur une commission bancaire relative à l’organisation et au montage d’un emprunt obligataire destiné à doter les filiales de moyens nécessaires pour effectuer des investissements – Investissements non réalisés.#Affaire C-42/19.

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49796

Judgment of the Court (First Chamber) of 12 November 2020.#Sonaecom SGPS SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 4 – Concept of ‘taxable person’ – Mixed holding company – Article 17 – Right to deduct input VAT – Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies – Abandonment of proposed acquisition – Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments – Investments not made.#Case C-42/19.

cjeu_case ·
49797

Opinion of Advocate General Hogan delivered on 12 November 2020.#TKF v Department of Justice for Northern Ireland.#Request for a preliminary ruling from the Court of Appeal in Northern Ireland.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Recognition and enforcement of decisions in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Temporal scope – Article 75 – Decisions given by a court of a Member State prior to accession to the European Union.#Case C-729/19.

cjeu_case ·
49798

Opinion of Advocate General Richard de la Tour delivered on 12 November 2020.#J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach.#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 98(2) – Option for Member States to apply one or two reduced VAT rates to certain supplies of goods and services – Classification of a commercial activity as ‘provision of services’ – Annex III, point 12a – Implementing regulation (EU) No 282/2011 – Article 6 – Concept of ‘restaurant and catering services’ – Meals ready for immediate consumption on the vendor’s premises or in a catering area – Meals ready for immediate consumption to be taken away.#Case C-703/19.

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49799

Opinion of Advocate General Saugmandsgaard Øe delivered on 12 November 2020.#Eutelsat SA v Autorité de régulation des communications électroniques et des postes (ARCEP) and Inmarsat Ventures SE.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – Approximation of laws – Telecommunications sector – Harmonised use of radio spectrum in the 2 GHz frequency bands for bringing into operation systems providing mobile satellite services – Decision No 626/2008/EC – Article 2(2)(a) and (b) – Article 4(1)(c)(ii) – Article 7(1) and (2) – Article 8(1) and (3) – Mobile satellite systems – Concept of ‘mobile earth station’ – Concept of ‘complementary ground components’ – Concept of ‘required quality’ – Respective role of satellite and ground components – Requirement for a selected operator of mobile satellite systems to provide service for a certain percentage of the population and territory – Non-compliance – Effect.#Case C-515/19.

cjeu_case ·