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regulation (161375) cjeu_case (104317) decision (43264) directive (8068)
317 024 документа
64325

Arrêt de la Cour (neuvième chambre) du 10 janvier 2019.#Procédure engagée par A Oy.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous a) et c) – Article 14, paragraphe 1 – Article 24, paragraphe 1 – Opérations à titre onéreux – Opérations en cas de contrepartie constituée en partie de services ou de biens – Contrat de démolition – Contrat d’achat pour démontage.#Affaire C-410/17.

cjeu_case ·
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Judgment of the Court (Ninth Chamber) of 10 January 2019.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Article 14(1) — Article 24(1) — Transactions for consideration — Transactions for consideration constituted partly by services or goods — Demolition contract — Purchase contract for dismantling.#Case C-410/17.

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Opinion of Advocate General Pitruzzella delivered on 10 January 2019.#SF v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Social security for migrant workers — Regulation (EC) No 883/2004 — Article 11(3)(e) — National of a Member State employed as a seaman on board a vessel flying the flag of a third State — Employer established in a Member State other than the worker’s State of residence — Determination of the applicable legislation.#Case C-631/17.

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Opinion of Advocate General Pitruzzella delivered on 10 January 2019.#Fundación Consejo Regulador de la Denominación de Origen Protegida Queso Manchego v Industrial Quesera Cuquerella SL and Juan Ramón Cuquerella Montagud.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Agriculture — Regulation (EC) No 510/2006 — Article 13(1)(b) — Protection of geographical indications and designations of origin for agricultural products and foodstuffs — Manchego cheese (‘queso manchego’) — Use of signs capable of evoking the region with which a protected designation of origin (PDO) is associated — Concept of the ‘average consumer who is reasonably well informed and reasonably observant and circumspect’ — European consumers or consumers of the Member State in which the product covered by the PDO is made and mainly consumed.#Case C-614/17.

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Opinion of Advocate General Kokott delivered on 10 January 2019.#Skatteverket v Holmen AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Application to a sub-subsidiary — Legislation of the State of establishment of the parent company requiring direct ownership of the subsidiary — Legislation of the State of establishment of the subsidiary restricting the set-off of losses and prohibiting them from being set off in the year of liquidation.#Case C-608/17.

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Opinion of Advocate General Kokott delivered on 10 January 2019.#Skatteverket v Memira Holding AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Merger-absorption of the subsidiary by the parent company — Legislation of the State of establishment of the subsidiary granting the deduction of losses in the context of a merger solely to the entity sustaining those losses.#Case C-607/17.

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Opinion of Advocate General Szpunar delivered on 10 January 2019.#Spiegel Online GmbH v Volker Beck.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Copyright and related rights — Directive 2001/29/EC — Information Society — Harmonisation of certain aspects of copyright and related rights — Article 5(3) — Exceptions and limitations — Scope — Article 5(3)(c) and (d) — Reporting of current events — Quotations — Use of hyperlinks — Lawfully making available to the public — Charter of Fundamental Rights of the European Union — Article 11 — Freedom of expression and of information.#Case C-516/17.

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Opinion of Advocate General Szpunar delivered on 10 January 2019.#Google LLC, successor in law to Google Inc. v Commission nationale de l'informatique et des libertés (CNIL).#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Personal data — Protection of individuals with regard to the processing of such data — Directive 95/46/EC — Regulation (EU) 2016/679 — Internet search engines — Processing of data on web pages — Territorial scope of the right to de-referencing.#Case C-507/17.

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Opinion of Advocate General Szpunar delivered on 10 January 2019.#GC and Others v Commission nationale de l'informatique et des libertés (CNIL).#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Personal data — Protection of individuals with regard to the processing of personal data contained on websites — Directive 95/46/EC — Regulation (EU) 2016/679 — Search engines on the internet — Processing of data appearing on websites — Special categories of data referred to in Article 8 of Directive 95/46 and Articles 9 and 10 of Regulation 2016/679 — Applicability of those articles to operators of a search engine — Extent of that operator’s obligations with respect to those articles — Publication of data on websites solely for journalistic purposes or the purpose of artistic or literary expression — Effect on the handling of a request for de-referencing — Articles 7, 8 and 11 of the Charter of Fundamental Rights of the European Union.#Case C-136/17.

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Case C-410/17: Judgment of the Court (Ninth Chamber) of 10 January 2019 (request for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — procedure initiated by A Oy (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Article 14(1) — Article 24(1) — Transactions for consideration — Transactions for consideration constituted partly by services or goods — Demolition contract — Purchase contract for dismantling)

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