Каталог правовых документов (cjeu_case)

104 315 документов
35003

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.

cjeu_case ·
35004

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.

cjeu_case ·
35005

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.

cjeu_case ·
35006

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.

cjeu_case ·
35007

Arrêt de la Cour (deuxième chambre) du 30 avril 2020.#Nelson Antunes da Cunha Lda contre Instituto de Financiamento da Agricultura e Pescas IP (IFAP).#Renvoi préjudiciel – Aides d’État – Article 108 TFUE – Régime d’aides incompatible avec le marché intérieur – Décision de la Commission européenne ordonnant la récupération des aides illégales – Règlement (UE) 2015/1589 – Article 17, paragraphe 1 – Délai de prescription de dix ans – Application aux pouvoirs de récupération de la Commission – Article 16, paragraphes 2 et 3 – Réglementation nationale prévoyant un délai de prescription inférieur – Principe d’effectivité.#Affaire C-627/18.

cjeu_case ·
35008

Judgment of the Court (Second Chamber) of 30 April 2020.#Nelson Antunes da Cunha, Lda v Instituto de Financiamento da Agricultura e Pescas IP (IFAP).#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra.#Reference for a preliminary ruling – State aid – Article 108 TFEU – Aid scheme that is incompatible with the internal market – Decision of the European Commission ordering the recovery of unlawful aid – Regulation (EU) 2015/1589 – Article 17(1) – Limitation period of 10 years – Application to the recovery powers of the Commission – Article 16(2) and (3) – National legislation laying down a limitation period of a lesser duration – Principle of effectiveness.#Case C-627/18.

cjeu_case ·
35009

Arrêt de la Cour (troisième chambre) du 30 avril 2020.#D. Z. contre Blue Air – Airline Management Solutions SRL.#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Contrôles aux frontières, asile et immigration – Décision no 565/2014/UE – Régime simplifié de contrôle des personnes aux frontières extérieures – Ressortissant d’un pays tiers détenteur d’un titre de séjour temporaire délivré par un État membre – Article 3 – Reconnaissance par la Bulgarie, la Croatie, Chypre et la Roumanie de certains documents comme équivalant à leurs visas nationaux – Invocabilité d’une décision à l’encontre d’un État – Effet direct – Reconnaissance d’une entité de droit privé comme émanation de l’État – Conditions – Règlement (CE) no 562/2006 – Code frontières Schengen – Article 13 – Refus d’entrée sur le territoire d’un État membre – Obligation de motivation – Règlement (CE) no 261/2004 – Indemnisation et assistance des passagers aériens en cas de refus d’embarquement – Article 2, sous j) – Refus d’embarquement fondé sur le caractère prétendument inadéquat des documents de voyage – Article 15 – Obligations pesant sur les transporteurs aériens à l’égard des passagers – Irrecevabilité des dérogations prévues par le contrat de transport ou d’autres documents.#Affaire C-584/18.

cjeu_case ·
35010

Judgment of the Court (Third Chamber) of 30 April 2020.#D. Z. v Blue Air - Airline Management Solutions SRL.#Request for a preliminary ruling from the Eparchiako Dikastirio Larnakas.#Reference for a preliminary ruling – Area of freedom, security and justice – Border controls, asylum and immigration – Decision No 565/2014/EU – Simplified regime for the control of persons at the external borders – Third-country national in possession of a temporary residence permit issued by a Member State – Article 3 – Recognition by Bulgaria, Croatia, Cyprus and Romania of certain documents as equivalent to their national visas – Ability to rely on a decision against a State – Direct effect – Body governed by private law regarded as an emanation of the State – Conditions – Regulation (EC) No 562/2006 – Schengen Borders Code – Article 13 – Refusal of entry into the territory of a Member State – Obligation to state reasons – Regulation (EC) No 261/2004 – Compensation and assistance to air passengers in the event of denied boarding – Article 2(j) – Denied boarding based on the allegedly inadequate nature of travel documentation – Article 15 – Obligations of air carriers towards passengers – Inadmissibility of the derogations provided for in the contract of carriage or other documents.#Case C-584/18.

cjeu_case ·
35011

Arrêt de la Cour (deuxième chambre) du 30 avril 2020.#Société Générale SA contre Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso.#Renvoi préjudiciel – Article 63 TFUE – Libre circulation des capitaux – Taxe sur les transactions financières – Opérations portant sur des instruments financiers dérivés ayant pour titre sous-jacent un titre émis par une société résidente de l’État membre d’imposition – Taxe due indépendamment du lieu de conclusion de la transaction – Obligations administratives et déclaratives.#Affaire C-565/18.

cjeu_case ·
35012

Judgment of the Court (Second Chamber) of 30 April 2020.#Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso.#Request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Financial transaction tax – Transactions involving derivative financial instruments based on a security issued by a company resident in the Member State of taxation – Tax due irrespective of the place of conclusion of the transaction – Administrative and reporting obligations.#Case C-565/18.

cjeu_case ·
35013

Arrêt de la Cour (cinquième chambre) du 30 avril 2020.#Izba Gospodarcza Producentów i Operatorów Urządzeń Rozrywkowych contre Commission européenne.#Pourvoi – Accès aux documents des institutions – Règlement (CE) no 1049/2001 – Article 4, paragraphe 2, troisième tiret – Exceptions au droit d’accès – Exception relative à la protection des objectifs des activités d’enquête – Documents concernant une procédure en manquement en cours – Avis circonstanciés émis dans le cadre d’une procédure de notification sur le fondement de la directive 98/34/CE – Demande d’accès – Refus – Divulgation des documents demandés au cours de la procédure devant le Tribunal de l’Union européenne – Divulgation – Irrecevabilité – Intérêt à agir – Persistance.#Affaire C-560/18 P.

cjeu_case ·
35014

Judgment of the Court (Fifth Chamber) of 30 April 2020.#Izba Gospodarcza Producentów i Operatorów Urządzeń Rozrywkowych v European Commission.#Appeal — Access to documents of the institutions — Regulation (EC) No 1049/2001 — Article 4(2), third indent — Exceptions to the right of access — Exception relating to protection of the purpose of investigations — Documents concerning pending infringement proceedings — Detailed opinions issued in the course of a notification procedure under Directive 98/34/EC — Request for access — Refusal — Disclosure of documents requested in the course of the proceedings before the General Court of the European Union — Disclosure — Inadmissibility — Interest in bringing proceedings — Continuation.#Case C-560/18 P.

cjeu_case ·
35015

Opinion of Advocate General Bobek delivered on 30 April 2020.#Federatie Nederlandse Vakbeweging v Van den Bosch Transporten BV and Others.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Directive 96/71/EC – Article 1(1) and (3) and Article 2(1) – Posting of workers in the framework of the provision of services – Drivers working in international road transport – Scope – Concept of ‘posted worker’ – Cabotage operations – Article 3(1), (3) and (8) – Article 56 TFEU – Freedom to provide services – Collective agreements declared universally applicable.#Case C-815/18.

cjeu_case ·
35016

Opinion of Advocate General Pitruzzella delivered on 30 April 2020.#European Union Intellectual Property Office v John Mills Ltd.#Appeal – EU trade mark – Regulation (EC) No 207/2009 – Opposition proceedings – Relative ground for refusal – Article 8(3) – Scope – Identity or similarity of the mark applied for to the earlier mark – EU word mark MINERAL MAGIC – Application for registration by the agent or representative of the proprietor of the earlier mark – Earlier national word mark MAGIC MINERALS BY JEROME ALEXANDER.#Case C-809/18 P.

cjeu_case ·
35017

Opinion of Advocate General Sharpston delivered on 30 April 2020.#CLCV and Others (Defeat device on diesel engines).#Request for a preliminary ruling from the Juge d'instruction du tribunal de grande instance de Paris.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 715/2007 – Article 3(10) – Article 5(2) – Defeat device – Motor vehicles – Diesel engines – Pollutant emissions – Programme acting on the electronic engine controller – Technologies and strategies to limit the production of pollutant emissions.#Case C-693/18.

cjeu_case ·
35019

Case C-810/18: Judgment of the Court (Seventh Chamber) of 30 April 2020 (request for a preliminary ruling from the Krajský súd v Trnave — Slovakia) — DHL Logistics (Slovakia) spol. s r. o. v Finančné riaditeľstvo SR (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)

cjeu_case ·
35020

Case C-797/18 P: 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)

cjeu_case ·