13121Judgment of the Court (Tenth Chamber) of 29 February 2024.#B2 Energy s.r.o. 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 (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier submitting other information proving that the actual recipient has the status of taxable person.#Case C-676/22.cjeu_case · 29 февраля 2024 г.
13122Judgment of the Court (Second Chamber) of 29 February 2024.#QM v Kiwi Tours GmbH.#Reference for a preliminary ruling – Package travel and linked services – Directive (EU) 2015/2302 – Article 12(2) – Right of a traveller to terminate a package travel contract without paying a termination fee – Unavoidable and extraordinary circumstances – Spread of COVID-19 – Consequences significantly affecting the performance of the package or the carriage of passengers to the destination – Foreseeability of the occurrence of those consequences at the date of the declaration of termination – Events occurring after the termination date but before the start of the package.#Case C-584/22.cjeu_case · 29 февраля 2024 г.
13123Judgment of the Court (Second Chamber) of 29 February 2024.#QM v Kiwi Tours GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Package travel and linked services – Directive (EU) 2015/2302 – Article 12(2) – Right of a traveller to terminate a package travel contract without paying a termination fee – Unavoidable and extraordinary circumstances – Spread of COVID-19 – Consequences significantly affecting the performance of the package or the carriage of passengers to the destination – Foreseeability of the occurrence of those consequences at the date of the declaration of termination – Events occurring after the termination date but before the start of the package.#Case C-584/22.cjeu_case · 29 февраля 2024 г.
13124Judgment of the Court (Second Chamber) of 29 February 2024.#X v Raad van bestuur van de Sociale verzekeringsbank.#Reference for a preliminary ruling – EC-Algeria Association Agreement – Social security for Algerian migrant workers and their survivors – Transfer of benefits to Algeria at the rates applied by virtue of the legislation of the debtor Member State – Survivors’ benefit – National legislation applying the country-of-residence principle – Residence clause involving a reduction in the amount of survivors’ benefit for recipients residing in Algeria.#Case C-549/22.cjeu_case · 29 февраля 2024 г.
13125Judgment of the Court (Second Chamber) of 29 February 2024.#X v Raad van bestuur van de Sociale verzekeringsbank.#Request for a preliminary ruling from the Centrale Raad van Beroep.#Reference for a preliminary ruling – EC-Algeria Association Agreement – Social security for Algerian migrant workers and their survivors – Transfer of benefits to Algeria at the rates applied by virtue of the legislation of the debtor Member State – Survivors’ benefit – National legislation applying the country-of-residence principle – Residence clause involving a reduction in the amount of survivors’ benefit for recipients residing in Algeria.#Case C-549/22.cjeu_case · 29 февраля 2024 г.
13126Judgment of the Court (Tenth Chamber) of 29 February 2024.#V.B. Trade OOD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Veliko Tarnovo.#Reference for a preliminary ruling – Internal market – Electronic identification and trust services for electronic transactions – Regulation (EU) No 910/2014 – Article 25 – Electronic signatures – Legal effect and evidential value in legal proceedings – Concept of ‘qualified electronic signature’.#Case C-466/22.cjeu_case · 29 февраля 2024 г.
13127Judgment of the Court (Tenth Chamber) of 29 February 2024.#V.B. Trade OOD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Internal market – Electronic identification and trust services for electronic transactions – Regulation (EU) No 910/2014 – Article 25 – Electronic signatures – Legal effect and evidential value in legal proceedings – Concept of ‘qualified electronic signature’.#Case C-466/22.cjeu_case · 29 февраля 2024 г.
13128Judgment of the Court (First Chamber) of 29 February 2024.#R.M. and E.M. v Eesti Vabariik (Põllumajanduse Registrite ja Informatsiooni Amet).#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Support for rural development by the European Agricultural Fund for Rural Development (EAFRD) – Protection of the financial interests of the European Union – Regulation (EC, Euratom) No 2988/95 – Article 7 – Administrative measures and penalties – Regulation No 1306/2013 – Articles 54 and 56 – Delegated Regulation No 640/2014 – Article 35 – Recovery of sums unduly paid to persons who have taken part in the irregularity – Concept of ‘beneficiary’.#Case C-437/22.cjeu_case · 29 февраля 2024 г.
13129Judgment of the Court (First Chamber) of 29 February 2024.#R.M. and E.M. v Eesti Vabariik (Põllumajanduse Registrite ja Informatsiooni Amet).#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Support for rural development by the European Agricultural Fund for Rural Development (EAFRD) – Protection of the financial interests of the European Union – Regulation (EC, Euratom) No 2988/95 – Article 7 – Administrative measures and penalties – Regulation No 1306/2013 – Articles 54 and 56 – Delegated Regulation (EU) No 640/2014 – Article 35 – Recovery of sums unduly paid to persons who have taken part in the irregularity – Concept of ‘beneficiary’.#Case C-437/22.cjeu_case · 29 февраля 2024 г.
13130Judgment of the Court (Fourth Chamber) of 29 February 2024.#X v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Common policy on asylum and immigration – Application for international protection – Charter of Fundamental Rights of the European Union – Article 4 – Risks of inhuman or degrading treatment – Criteria and mechanisms for determining the Member State responsible for examining the application for international protection – Regulation (EU) No 604/2013 – Article 3(2) – Scope of the obligations of the Member State which has sought to have the applicant taken back by the Member State responsible and wishes to transfer the applicant to the latter Member State – Principle of mutual trust – Evidence and standard of proof of the real risk of inhuman or degrading treatment, resulting from systemic flaws – Practices of pushback to a third country and detention at border control posts.#Case C-392/22.cjeu_case · 29 февраля 2024 г.
13131Judgment of the Court (Fourth Chamber) of 29 February 2024.#X v Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the rechtbank Den Haag, zittingsplaats 's-Hertogenbosch.#Reference for a preliminary ruling – Common policy on asylum and immigration – Application for international protection – Charter of Fundamental Rights of the European Union – Article 4 – Risks of inhuman or degrading treatment – Criteria and mechanisms for determining the Member State responsible for examining the application for international protection – Regulation (EU) No 604/2013 – Article 3(2) – Scope of the obligations of the Member State which has sought to have the applicant taken back by the Member State responsible and wishes to transfer the applicant to the latter Member State – Principle of mutual trust – Evidence and standard of proof of the real risk of inhuman or degrading treatment, resulting from systemic flaws – Practices of pushback to a third country and detention at border control posts.#Case C-392/22.cjeu_case · 29 февраля 2024 г.
13132Judgment of the Court (Tenth Chamber) of 29 February 2024.#'Consortium Remi Group' AD 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 – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.cjeu_case · 29 февраля 2024 г.
13133Judgment of the Court (Tenth Chamber) of 29 February 2024.#'Consortium Remi Group' AD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.cjeu_case · 29 февраля 2024 г.
13134Judgment of the Court (Second Chamber) of 29 February 2024.#M. D. v UAB „Tez Tour“.#Reference for a preliminary ruling – Package travel and linked services – Directive (EU) 2015/2302 – Article 12(2) – Right of a traveller to terminate a package travel contract without paying a termination fee – Unavoidable and extraordinary circumstances – Spread of COVID-19 – No official recommendation against travel – Consideration of personal circumstances relating to the individual situation of the traveller concerned – Significant consequences on the performance of the package or on the transport of passengers to the place of destination – Circumstances existing or foreseeable on the date of conclusion of the package travel contract concerned – Possibility of taking into account consequences occurring at the place of departure or return as well as at other places.#Case C-299/22.cjeu_case · 29 февраля 2024 г.
13135Judgment of the Court (Second Chamber) of 29 February 2024.#M. D. v 'Tez Tour' UAB.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Package travel and linked services – Directive (EU) 2015/2302 – Article 12(2) – Right of a traveller to terminate a package travel contract without paying a termination fee – Unavoidable and extraordinary circumstances – Spread of COVID-19 – No official recommendation against travel – Consideration of personal circumstances relating to the individual situation of the traveller concerned – Consequences significantly affecting the performance of the package or the carriage of passengers to the destination – Circumstances existing or foreseeable on the date of conclusion of the package travel contract concerned – Possibility of taking into account consequences occurring at the place of departure or return as well as at other places.#Case C-299/22.cjeu_case · 29 февраля 2024 г.
13136Judgment of the Court (Third Chamber) of 29 February 2024.#Bundesamt für Fremdenwesen und Asyl v JF.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Directive 2011/95/EU – Standards for the qualification as beneficiaries of international protection – Content of that protection – Article 5 – International protection needs arising sur place – Subsequent application for recognition of refugee status – Article 5(3) – Concept of ‘circumstances which the applicant has created by his or her own decision since leaving the country of origin’ – Abusive intent and abuse of the applicable procedure – Activities in the host Member State not constituting the expression and continuation of convictions or orientations held in the country of origin – Religious conversion.#Case C-222/22.cjeu_case · 29 февраля 2024 г.
13137Judgment of the Court (Third Chamber) of 29 February 2024.#Bundesamt für Fremdenwesen und Asyl v JF.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – Directive 2011/95/EU – Standards for the qualification as beneficiaries of international protection – Content of that protection – Article 5 – International protection needs arising sur place – Subsequent application for recognition of refugee status – Article 5(3) – Concept of ‘circumstances which the applicant has created by his or her own decision since leaving the country of origin’ – Abusive intent and abuse of the applicable procedure – Activities in the host Member State not constituting the expression and continuation of convictions or orientations held in the country of origin – Religious conversion.#Case C-222/22.cjeu_case · 29 февраля 2024 г.
13138Opinion of Advocate General Campos Sánchez-Bordona delivered on 29 February 2024.#Bayerische Ärzteversorgung and Others v Deutsche Bundesbank.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#References for a preliminary ruling – Economic and monetary policy – European system of national and regional accounts – Statistical reporting requirements applicable to pension funds – Special pension schemes for the professions – Compulsory membership and contributions.#Case C-758/22.cjeu_case · 29 февраля 2024 г.
13139Opinion of Advocate General Emiliou delivered on 29 February 2024.#Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister.#Request for a preliminary ruling from the Cour constitutionnelle (Belgium).#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(1) – Reporting obligation – 8ab(5) – Subsidiary obligation to notify – Legal professional privilege – Validity – Articles 7, 20 and 21, and Article 49(1) of the Charter of Fundamental Rights of the European Union – Right to respect for private life – Principles of equal treatment and non-discrimination – Principle of legality in criminal proceedings – Principle of legal certainty.#Case C-623/22.cjeu_case · 29 февраля 2024 г.
13140Opinion of Advocate General Kokott delivered on 29 February 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.cjeu_case · 29 февраля 2024 г.