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 (161316) cjeu_case (104314) decision (43188) directive (8067)
316 885 документов
16641

Case C-557/23, SPAR Magyarország: Judgment of the Court (Third Chamber) of 12 September 2024 (request for a preliminary ruling from the Szegedi Törvényszék – Hungary) – SPAR Magyarország Kft. v Bács-Kiskun Vármegyei Kormányhivatal (Reference for a preliminary ruling – Common organisation of the markets in agricultural products – Regulation (EU) No 1308/2013 – National legislation laying down regulated prices for certain agricultural products and the obligation to offer for sale a specific quantity of those products – Fines)

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16642

Case C-429/23, NARE-BG: Judgment of the Court (Seventh Chamber) of 12 September 2024 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – NARE-BG ЕООD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT)

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16643

Case C-352/23, Changu: Judgment of the Court (Ninth Chamber) of 12 September 2024 (request for a preliminary ruling from the Administrativen sad Sofia-grad – Bulgaria) – LF v Zamestnik-predsedatel na Darzhavna agentsia za bezhantsite (Reference for a preliminary ruling – Asylum and immigration policy – Charter of Fundamental Rights of the European Union – Scope – Articles 1, 4 and 7 – Directive 2011/95/EU – Scope – Articles 2 and 3 – National protection on humanitarian grounds – Directive 2008/115/EC – Article 14 – No possibility of carrying out the removal – Certification – Rights of an illegally staying third-country national in the event of postponement of removal – Directive 2013/33/EU – Scope – Material Reception Conditions)

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16645

Case C-248/23, Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation): Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount)

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16646

Case C-243/23, Drebers: Judgment of the Court (Second Chamber) of 12 September 2024 (request for a preliminary ruling from the Hof van Beroep te Gent – Belgium) – Belgische Staat/Federale Overheidsdienst Financiën v L BV (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of capital goods – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion)

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16647

Case C-73/23, Chaudfontaine Loisirs: Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Tribunal de première instance de Liège – Belgium) – Chaudfontaine Loisirs SA v État belge, represented by the Minister of Finance (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment)

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16648

Case C-66/23, Elliniki Ornithologiki Etaireia and Others: Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Symvoulio tis Epikrateias – Greece) – Elliniki Ornithologiki Etaireia, Syllogos Diktyo Oikologikon Organoseon Aigaiou, Perivallontikos Syllogos Rethymnou and Others v Ypourgos Esoterikon, Ypourgos Oikonomikon and Others (Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Directive 2009/147/EC – Conservation of wild birds – Conservation of natural habitats and of wild fauna and flora – Classification of a territory as a Special Protection Area – Classification species – Temporary horizontal measures applied uniformly to all Special Protection Areas – Failure to adopt individualised management plans)

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16649

Case C-63/23, Sagrario: Judgment of the Court (Fifth Chamber) of 12 September 2024 (request for a preliminary ruling from the Juzgado Contencioso-Administrativo de Barcelona – Spain) – Sagrario, Joaquín, Prudencio v Subdelegación del Gobierno en Barcelona (Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Right to family reunification – Directive 2003/86/EC – Article 16(3) – Refusal to renew the residence permit of the sponsor – Consequences – Refusal to renew the residence permit of the sponsor’s family members – Reason beyond their control – Presence of minor children – Article 15(3) – Conditions for granting an autonomous residence permit – Concept of particularly difficult circumstances – Scope – Article 17 – Case-by-case examination – Right to be heard)

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16650

Judgment of the Court (First Chamber) of 12 September 2024.#Casino de Spa SA and Others v État belge (SPF Finances).#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages.#Case C-741/22.

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16651

Judgment of the Court (First Chamber) of 12 September 2024.#Casino de Spa SA and Others v État belge (SPF Finances).#Request for a preliminary ruling from the Tribunal de première instance de Liège.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages.#Case C-741/22.

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16652

Judgment of the Court (Seventh Chamber) of 12 September 2024.#Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account.#Case C-709/22.

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16653

Judgment of the Court (Seventh Chamber) of 12 September 2024.#Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account.#Case C-709/22.

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16654

Judgment of the Court (First Chamber) of 12 September 2024.#Anglo Austrian AAB AG v European Central Bank (ECB) and Belegging-Maatschappij 'Far-Est' BV.#Appeal – Economic and monetary policy – Directive 2013/36/EU – Access to the activity of credit institutions – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Specific supervisory tasks conferred on the European Central Bank (ECB) – Withdrawal of authorisation – Scope of the ECB’s powers – Regulation (EU) No 468/2014 – Division of powers between the ECB and the national authorities – Prevention of the use of the financial system for the purpose of money laundering and terrorist financing – Findings of the General Court of the European Union with regard to national law – Examination of a potential distortion of national law.#Case C-579/22 P.

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16655

Judgment of the Court (First Chamber) of 12 September 2024.#Anglo Austrian AAB AG v European Central Bank (ECB) and Belegging-Maatschappij 'Far-Est' BV.#Appeal – Economic and monetary policy – Directive 2013/36/EU – Access to the activity of credit institutions – Prudential supervision of credit institutions – Regulation (EU) No 1024/2013 – Specific supervisory tasks conferred on the European Central Bank (ECB) – Withdrawal of authorisation – Scope of the ECB’s powers – Regulation (EU) No 468/2014 – Division of powers between the ECB and the national authorities – Prevention of the use of the financial system for the purpose of money laundering and terrorist financing – Findings of the General Court of the European Union with regard to national law – Examination of a potential distortion of national law.#Case C-579/22 P.

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16656

Judgment of the Court (First Chamber) of 12 September 2024.#M.M. v Presidenza del Consiglio dei ministri and Others.#Request for a preliminary ruling from the Giudice di pace di Fondi.#Reference for a preliminary ruling – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 4 and 5 – Principle of non-discrimination – Equal treatment in employment and occupation – Honorary and ordinary members of the judiciary – Measures intended to penalise improper use of fixed-term contracts – Fixed-term work – Procedure for the stabilisation of duties – Waiver by operation of law of any claim for the period prior to the stabilisation of duties – Compensation for damage resulting from the failure to properly implement EU law.#Case C-548/22.

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16657

Judgment of the Court (Fourth Chamber) of 12 September 2024.#HTB Neunte Immobilien Portfolio geschlossene Investment UG & Co. KG and Ökorenta Neue Energien Ökostabil IV geschlossene Investment GmbH & Co. KG v Müller Rechtsanwaltsgesellschaft mbH and Others.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Points (b), (c) and (f) of the first subparagraph of Article 6(1) – Lawfulness of processing – Necessity of processing for the purpose of performing a contract to which the data subject is party – Necessity of processing for the purpose of complying with a legal obligation incumbent on the controller – Necessity of processing for the purposes of the legitimate interests pursued by the controller or by a third party – Investment fund established in the form of a limited partnership offering shares for public subscription – Request of a partner seeking to obtain the contact details of other partners with indirect shareholdings in an investment fund through a trust company.#Joined Cases C-17/22 and C-18/22.

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16658

Judgment of the Court (Fourth Chamber) of 12 September 2024.#HTB Neunte Immobilien Portfolio geschlossene Investment UG & Co. KG and Ökorenta Neue Energien Ökostabil IV geschlossene Investment GmbH & Co. KG v Müller Rechtsanwaltsgesellschaft mbH and Others.#Requests for a preliminary ruling from the Amtsgericht München.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Points (b), (c) and (f) of the first subparagraph of Article 6(1) – Lawfulness of processing – Necessity of processing for the purpose of performing a contract to which the data subject is party – Necessity of processing for the purpose of complying with a legal obligation incumbent on the controller – Necessity of processing for the purposes of the legitimate interests pursued by the controller or by a third party – Investment fund established in the form of a limited partnership offering shares for public subscription – Request of a partner seeking to obtain the contact details of other partners with indirect shareholdings in an investment fund through a trust company.#Joined Cases C-17/22 and C-18/22.

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16659

Opinion of Advocate General Szpunar delivered on 12 September 2024.#A and Others v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 370 – Point 2 of Part A of Annex X – Derogation – Scope – Activities of a public radio and television body financed by a compulsory fee paid by the owners of devices capable of receiving radio and television broadcasts.#Case C-573/22.

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16660

Opinion of Advocate General Richard de la Tour delivered on 12 September 2024.#CK v Magistrat der Stadt Wien.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 15(1)(h) – Automated decision-making, including profiling – Scoring – Assessment of the creditworthiness of a natural person – Access to meaningful information about the logic involved in profiling – Verification of the accuracy of the information provided – Directive (EU) 2016/943 – Point 1 of Article 2 – Trade secret – Personal data of third parties.#Case C-203/22.

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