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 (161375) cjeu_case (104317) decision (43264) directive (8068)
317 024 документа
64501

Judgment of the Court (Tenth Chamber) of 19 December 2018.#Criminal proceedings against Virgil Mailat and Others.#Request for a preliminary ruling from the Tribunalul Mureş.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 19 and 29 and Article 135(1)(l) — Transfer of a totality of assets or part thereof — Exemption for lettings of immovable property — Rental contract concerning an immovable property used for commercial purposes and the movable property necessary for that use — Supply of services relating to that immovable property which gave rise to the deduction of VAT — Adjustment.#Case C-17/18.

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64503

Opinion of Advocate General Tanchev delivered on 19 December 2018.#André Moens v Ryanair Ltd.#Request for a preliminary ruling from the juge de paix du troisième canton de Charleroi.#Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Article 5(3) — Compensation to passengers in the event of denied boarding and of cancellation or long delay of flights — Scope — Exemption from the obligation to pay compensation — Concept of ‘extraordinary circumstances’ — Presence of petrol on an airport runway.#Case C-159/18.

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64505

Case C-17/18: Judgment of the Court (Tenth Chamber) of 19 December 2018 (request for a preliminary ruling from the Tribunalul Mureș — Romania) — Criminal proceedings against Virgil Mailat, Delia Elena Mailat, Apcom Select SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 19 and 29 and Article 135(1)(l) — Transfer of a totality of assets or part thereof — Exemption for lettings of immovable property — Rental contract concerning an immovable property used for commercial purposes and the movable property necessary for that use — Supply of services relating to that immovable property which gave rise to the deduction of VAT — Adjustment)

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64507

Judgment of the Court (Tenth Chamber) of 19 December 2018.#Francesca Cadeddu v Agenzia delle Entrate - Direzione provinciale di Cagliari and Others.#Request for a preliminary ruling from the Commissione Tributaria Provinciale di Cagliari.#Reference for a preliminary ruling — Regulation (EC) No 1083/2006 — Article 2(4) — Concept of beneficiary — Article 80 — Prohibition on making a deduction or withholding sums paid — Other specific charge or charge with equivalent effect — Concept — Study grant co-financed by the European Social Fund — Treatment as income from employment — Retention on account of income tax increased by additional regional and municipal taxes.#Case C-667/17.

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64508

Judgment of the Court (Fourth Chamber) of 19 December 2018.#Criminal proceedings against Imran Syed.#Request for a preliminary ruling from the Högsta domstolen.#Reference for a preliminary ruling — Copyright and related rights — Directive 2001/29/EC — Article 4(1) — Distribution right — Infringement — Goods bearing a copyrighted motif intended for sale — Storage for commercial purposes — Storage facility separate from place of sale.#Case C-572/17.

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64509

Judgment of the Court (Fourth Chamber) of 19 December 2018.#Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Supply of a holiday residence rented from other taxable persons — Additional services — Ancillary or principal services — Reduced rate of tax — Accommodation supplied by a travel agent in his own name.#Case C-552/17.

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64510

Judgment of the Court (Fourth Chamber) of 19 December 2018.#Mykola Yanovych Azarov v Council of the European Union.#Appeal — Restrictive measures taken in view of the situation in Ukraine — Freezing of funds and economic resources — List of persons, entities and bodies covered by the freezing of funds and economic resources — Inclusion of the appellant’s name — Decision by an authority of a third State — Council’s obligation to verify that that decision was taken in accordance with the rights of the defence and the right to effective judicial protection.#Case C-530/17 P.

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64511

Judgment of the Court (Fourth Chamber) of 19 December 2018.#Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Harmonisation of tax legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Chargeable event — Special scheme for travel agents — Articles 65 and 308 — Margin obtained by a travel agent — Determination of the margin — Payments on account made before the supply of travel services by the travel agent — Actual cost borne by the travel agent.#Case C-422/17.

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64512

Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

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64513

Judgment of the Court (Second Chamber) of 19 December 2018.#Stanley International Betting Ltd and Stanleybet Malta Ltd v Ministero dell'Economia e delle Finanze and Agenzia delle Dogane e dei Monopoli.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Articles 49 and 56 TFEU — Freedom of establishment and freedom to provide services — Games of chance — Concession for management of the computerised Lotto and other fixed-odds numerical games according to the sole concessionaire model — Restriction — Overriding reasons in the public interest — Proportionality.#Case C-375/17.

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64514

Judgment of the Court (Grand Chamber) of 19 December 2018.#Finanzamt B v A-Brauerei.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — State aid — Article 107(1) TFEU — Real property transfer tax — Exemption — Transfers in ownership of a property occurring as a result of restructuring procedures carried out within certain groups of companies — Concept of ‘State aid’ — Condition relating to selectivity — Justification.#Case C-374/17.

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64515

Judgment of the Court (First Chamber) of 19 December 2018.#S v EA and Others.#Request for a preliminary ruling from the Bundespatentgericht.#Reference for a preliminary ruling — Agriculture — Regulation (EC) No 510/2006 — Article 4(2)(e) — Regulation (EU) No 1151/2012 — Article 7(1)(e) — Protection of geographical indications and designations of origin — Application to amend the product specification — Ham originating from the Black Forest, Germany (‘Schwarzwälder Schinken’) — Requirements to package in the area of production — Applicability of Regulation (EC) No 510/2006 or of Regulation (EU) No 1151/2012.#Case C-367/17.

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64516

Judgment of the Court (Grand Chamber) of 19 December 2018.#Silvio Berlusconi and Finanziaria d'investimento Fininvest SpA (Fininvest) v Banca d'Italia and Istituto per la Vigilanza Sulle Assicurazioni (IVASS).#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Approximation of laws — Prudential supervision of credit institutions — Acquisition of a qualifying holding in a credit institution — Procedure governed by Directive 2013/36/EU and by Regulations (EU) No 1024/2013 and No 468/2014 — Composite administrative procedure — Exclusive decision-making power of the European Central Bank (ECB) — Action brought against preparatory acts adopted by the national competent authority — Claim that the force of res judicata attaching to a national decision has been disregarded.#Case C-219/17.

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64517

Judgment of the Court (Eighth Chamber) of 19 December 2018.#Autorità Garante della Concorrenza e del Mercato - Antitrust and Coopservice Soc. coop. arl v Azienda Socio-Sanitaria Territoriale della Vallecamonica - Sebino (ASST) and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Directive 2004/18/EC — Article 1(5) — Article 32(2) — Award of public works contracts, public supply contracts and public service contracts — Framework agreements — Clause extending the framework agreement to other contracting authorities — Principles of transparency and equal treatment of economic operators — No determination of the quantity covered by subsequent public procurement contracts or determination by reference to the usual requirements of the contracting authorities that are not signatories to the framework agreement — Prohibition.#Case C-216/17.

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64518

Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#slewo - schlafen leben wohnen GmbH v Sascha Ledowski.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Consumer protection — Directive 2011/83/EU — Article 6(1)(k) and Article 16(e) — Distance contract — Right of withdrawal — Exceptions — Concept of ‘sealed goods which are not suitable for return due to health protection or hygiene reasons and which have been unsealed by the consumer after delivery’ — Mattress whose protective seal has been removed by the consumer after delivery.#Case C-681/17.

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64519

Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

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64520

Opinion of Advocate General Sharpston delivered on 19 December 2018.#Monachos Eirinaios, kata kosmon Antonios Giakoumakis tou Emmanouil v Dikigorikos Syllogos Athinon.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling — Directive 98/5/EC — Access to the profession of lawyer — Monk who has obtained the professional qualification of lawyer in a Member State other than the host Member State — Article 3(2) — Condition requiring registration with the competent authority of the host Member State — Certificate attesting to registration with the competent authority of the home Member State — Refusal to register — Rules of professional conduct — Incompatibility of the status of monk with practice of the profession of lawyer.#Case C-431/17.

cjeu_case ·