Каталог правовых документов (cjeu_case)

104 314 документов
12410

Judgment of the Court (Seventh Chamber) of 18 April 2024.#GI v Partena, Assurances Sociales pour Travailleurs Indépendants ASBL.#Request for a preliminary ruling from the Tribunal du travail francophone de Bruxelles.#Reference for a preliminary ruling – Social security – Officials of the European Union – Protocol (No 7) on the privileges and immunities of the European Union – Compulsory affiliation to the social security scheme of the EU institutions – Official of the European Union pursuing a complementary professional activity as a self-employed person – Liability for social security contributions under the scheme of a Member State in which that activity is carried out.#Case C-195/23.

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12412

Judgment of the Court (Seventh Chamber) of 18 April 2024.#Omya CZ s. r. o. v Generální ředitelství cel.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Fifth indent of Article 2(4)(b) – Concept of ‘mineralogical processes’ – Electricity used to power machines used to process limestone extracted from quarries.#Case C-133/23.

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12413

Judgment of the Court (Seventh Chamber) of 18 April 2024.#Companhia União de Crédito Popular SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies.#Case C-89/23.

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12414

Judgment of the Court (Seventh Chamber) of 18 April 2024.#Companhia União de Crédito Popular SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies.#Case C-89/23.

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12415

Judgment of the Court (Seventh Chamber) of 18 April 2024.#FJ v Agrárminiszter.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes for farmers – Regulation (EC) No 1122/2009 – Single area payment scheme – Article 58 – Reductions and exclusions applicable in the event of over-declarations – Penalty for over-declaration exceeding 50% of the area determined – Recovery of the amount of the penalty during the three calendar years following the calendar year of the finding – Concept of ‘finding’ – Control report finding irregularities in the aid application concerned.#Case C-79/23.

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12416

Judgment of the Court (Seventh Chamber) of 18 April 2024.#FJ v Agrárminiszter.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes for farmers – Regulation (EC) No 1122/2009 – Single area payment scheme – Article 58 – Reductions and exclusions applicable in the event of over-declarations – Penalty for over-declaration exceeding 50% of the area determined – Recovery of the amount of the penalty during the three calendar years following the calendar year of the finding – Concept of ‘finding’ – Control report finding irregularities in the aid application concerned.#Case C-79/23.

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12417

Judgment of the Court (Ninth Chamber) of 18 April 2024.#M-GbR v Finanzamt O.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 30a and 30b – Vouchers supplied electronically – Single-purpose and multi-purpose vouchers – Prepaid cards or voucher codes for the purchase of digital content, with a ‘country’ identifier making the digital content in question accessible only in the Member State in question.#Case C-68/23.

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12418

Judgment of the Court (Ninth Chamber) of 18 April 2024.#M-GbR v Finanzamt O.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 30a and 30b – Vouchers supplied electronically – Single-purpose and multi-purpose vouchers – Prepaid cards or voucher codes for the purchase of digital content, with a ‘country’ identifier making the digital content in question accessible only in the Member State in question.#Case C-68/23.

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12419

Judgment of the Court (First Chamber) of 18 April 2024.#'Citadeles nekustamie īpašumi' SIA v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2015/849 – Scope – Obliged entity – Article 3(7)(c) – Concept of ‘trust or company service provider’ – Provision of a registered office – Owner of immovable property who has entered into leases with legal persons – Registration of the registered office of such legal persons in that immovable property.#Case C-22/23.

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12420

Judgment of the Court (First Chamber) of 18 April 2024.#'Citadeles nekustamie īpašumi' SIA v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the administratīvā rajona tiesa.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2015/849 – Scope – Obliged entity – Article 3(7)(c) – Concept of ‘trust or company service provider’ – Provision of a registered office – Owner of immovable property who has entered into leases with legal persons – Registration of the registered office of such legal persons in that immovable property.#Case C-22/23.

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