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regulation (161354) cjeu_case (104315) decision (43245) directive (8067)
316 981 документ
53921

Case C-258/19: Judgment of the Court (Tenth Chamber) of 30 April 2020 (request for a preliminary ruling from the Kúria — Hungary) — EUROVIA Ipari, Kereskedelmi, Szállítmányozási és Idegenforgalmi Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax — Directive 77/388/EEC — First and third subparagraphs of Article 10(2), Article 17(1) and first subparagraph of Article 18(2) — Directive 2006/112/EC — Article 63, Article 64(1), subparagraphs (a) to (c) of the first paragraph of Article 66, Article 167 and the first paragraph of Article 179 — Services supplied before Hungary acceded to the European Union — Exact price of that supply determined after accession — Invoice relating to that supply issued and paid after accession — Refusal on the grounds of limitation of the right of deduction based on that invoice — Jurisdiction of the Court)

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53922

Case C-211/19: Judgment of the Court (Tenth Chamber) of 30 April 2020 (request for a preliminary ruling from the Miskolci Közigazgatási és Munkaügyi Bíróság — Hungary) — UO v Készenléti Rendőrség (Reference for a preliminary ruling — Social policy — Protection of the safety and health of workers — Directive 2003/88/EC — Scope — Derogation — Article 1(3) — Directive 89/391/EEC — Article 2(2) — Activities of rapid intervention police officers)

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53923

Case C-191/19: Judgment of the Court (Eighth Chamber) of 30 April 2020 (request for a preliminary ruling from the Landgericht Frankfurt am Main — Germany) — OI v Air Nostrum Líneas Aéreas del Mediterráneo SA (Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Compensation for air passengers in the event of denied boarding — Denied boarding — Cancellation — Connecting flights — Change of the reservation in respect of one of the flights comprising the journey by air against the passenger’s will — Arrival of the passenger without delay at his or her final destination)

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53924

Case C-184/19: Judgment of the Court (Seventh Chamber) of 30 April 2020 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Hecta Viticol SRL v Agenţia Naţională de Administrare Fiscală (ANAF) — Direcţia Generală de Soluţionare a Contestaţiilor, Biroul Vamal de Interior Buzău, Direcţia Generală Regională a Finanţelor Publice Galaţi (Reference for a preliminary ruling — Directives 92/83/EEC and 92/84/EEC — Rates of excise duty on wine and still fermented beverages other than wine and beer — Differentiated rates of excise duty — Principles of legal certainty and the protection of legitimate expectations)

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53925

Joined Cases C-168/19 and C-169/19: Judgment of the Court (Eighth Chamber) of 30 April 2020 (requests for a preliminary ruling from the Corte dei conti — Sezione Giurisdizionale per la Regione Puglia — Italy) — HB (C-168/19), IC (C-169/19) v Istituto nazionale della previdenza sociale (Reference for a preliminary ruling — Freedom of movement for persons — Article 21 TFEU — Principle of non-discrimination on grounds of nationality — Article 18 TFEU — Convention for the avoidance of double taxation — Public sector workers — Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence — Income tax — Alleged loss of tax advantages — Alleged impediment to freedom of movement and alleged discrimination)

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53926

Case C-5/19: Judgment of the Court (Tenth Chamber) of 30 April 2020 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — ‘Оvergas Mrezhi’ AD, Sdruzhenie s nestopanska tsel, ‘Balgarska gazova asotsiatsia’ v Komisia za energiyno i vodno regulirane (KEVR) (Reference for a preliminary ruling — Common rules for the internal market in natural gas — Directive 2009/73/EC — Article 3(1) to (3) and Article 41(16) — Public service obligations — Natural gas storage obligations for the purposes of ensuring the security and regularity of supply — National legislation providing that the financial burden of the public service obligations imposed on the natural gas undertakings is to be passed on to their customers — Conditions — Adoption of a legal act by a national regulatory authority imposing a public service obligation — Procedure — Articles 36 and 38 of the Charter of Fundamental Rights of the European Union)

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53932

Arrêt de la Cour (septième chambre) du 30 avril 2020.#DHL Logistics (Slovakia) spol. s r. o. contre Finančné riaditeľstvo Slovenskej republiky.#Renvoi préjudiciel – Règlement (CEE) no 2658/87 – Union douanière et tarif douanier commun – Classement tarifaire – Nomenclature combinée – Sous-position 8525 80 91 – Appareils photographiques numériques – Caméscopes – Caméra vidéo numérique en mesure de capturer et d’enregistrer des images fixes et des séquences vidéo d’une qualité de résolution inférieure à 800 × 600 pixels.#Affaire C-810/18.

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53933

Judgment of the Court (Seventh Chamber) of 30 April 2020.#DHL Logistics (Slovakia) spol. s r. o. v Finančné riaditeľstvo Slovenskej republiky.#Request for a preliminary ruling from the Krajský súd v Trnave.#Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheading 8525 80 91 — Digital cameras — Video camera recorders — Digital video camera recorder capable of capturing and recording still images and sequences of video with a resolution quality of less than 800 × 600 pixels.#Case C-810/18.

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53934

Arrêt de la Cour (neuvième chambre) du 30 avril 2020.#République hellénique contre Commission européenne.#Pourvoi – Fonds européen agricole de garantie (FEAGA) et Fonds européen agricole pour le développement rural (Feader) – Dépenses exclues du financement de l’Union européenne – Dépenses effectuées par la République hellénique – Règlement (CE) no 1782/2003 – Règlement (CE) no 796/2004 – Règlement (CE) no 1120/2009 – Règlement (UE) no 1306/2013 – Régime d’aides à la surface – Notion de “pâturages permanents” – Corrections financières forfaitaires – Règlement (CE) no 1698/2005 – Appréciation de l’éligibilité des dépenses – Autorité de gestion – Règlement (CE) no 1290/2005 – Dépenses couvertes par le délai de 24 mois – Règlement (CE) no 817/2004 – Régime de sanctions effectives, proportionnées et dissuasives – Méthode de calcul de la correction.#Affaire C-797/18 P.

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53935

Judgment of the Court (Ninth Chamber) of 30 April 2020.#Hellenic Republic v European Commission.#Appeal — European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD) — Expenditure excluded from EU financing — Expenditure incurred by the Hellenic Republic — Regulation (EC) No 1782/2003 — Regulation (EC) No 796/2004 — Regulation (EC) No 1120/2009 — Regulation (EU) No 1306/2013 — Area-related aid scheme — Concept of ‘permanent pasture’ — Flat-rate financial corrections — Regulation (EC) No 1698/2005 — Assessment of the eligibility of expenditure — Managing authority — Regulation (EC) No 1290/2005 — Expenses covered by the 24-month period — Regulation (EC) No 817/2004 — System of effective, proportionate and dissuasive penalties — Method of calculating the correction.#Case C-797/18 P.

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53938

Arrêt de la Cour (septième chambre) du 30 avril 2020.#CTT – Correios de Portugal contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Déduction de la taxe payée en amont – Article 173 – Assujetti mixte – Méthodes de déduction – Déduction au prorata – Déduction suivant l’affectation – Articles 184 à 186 – Régularisation des déductions – Modification des éléments pris en considération pour la détermination du montant des déductions – Opération en aval erronément estimée exonérée de TVA – Mesure nationale interdisant le changement de méthode de déduction pour les années déjà écoulées – Délai de forclusion – Principes de neutralité fiscale, de sécurité juridique, d’effectivité et de proportionnalité.#Affaire C-661/18.

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53939

Judgment of the Court (Seventh Chamber) of 30 April 2020.#CTT - Correios de Portugal 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 — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 173 — Mixed taxable person — Deduction methods — Pro rata method — Deduction on the basis of actual use — Article 184 to Article 186 — Adjustment of deductions — Change in the factors used to determine the amount to be deducted — Output transaction incorrectly regarded as VAT-exempt — National measure prohibiting a change in the deduction method for years that have already elapsed — Limitation period — Principles of fiscal neutrality, legal certainty, effectiveness, and proportionality.#Case C-661/18.

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53940

Judgment of the Court (Seventh Chamber) of 30 April 2020.#European Commission v Romania.#Failure of a Member State to fulfil obligations – Environment – Directive 2008/50/EC – Ambient air quality – Article 13(1) and Annex XI – Systematic and constant exceedance of the limit values for micro particles (PM10) in Zone RO32101 (Bucharest, Romania) – Article 23(1) – Annex XV – Exceedance period ‘as short as possible’ – Appropriate measures.#Case C-638/18.

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