CELEX:62020CJ0668: Judgment of the Court (Ninth Chamber) of 7 April 2022.#GmbH v Hauptzollamt.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Classification of goods – Headings 1302, 3301 and 3302 – Extracted vanilla oleoresin – Excise duties – Directive 92/83/EEC – Exemptions – Article 27(1)(e) – Definition of ‘flavour’ – Directive 92/12/EEC – Excise Committee of the European Commission – Powers.#Case C-668/20.

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CELEX:62020CJ0668: Sodba Sodišča (deveti senat) z dne 7. aprila 2022.#GmbH proti Hauptzollamt.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Bundesfinanzhof.#Predhodno odločanje – Skupna carinska tarifa – Kombinirana nomenklatura – Uvrstitev blaga – Tarifne številke 1302, 3301 in 3302 – Ekstrahirana vanilijeva oljna smola – Trošarine – Direktiva 92/83/EGS – Oprostitve – Člen 27(1)(e) – Pojem ,aroma‘ – Direktiva 92/12/EGS – Odbor Evropske komisije za trošarine – Pristojnosti.#Zadeva C-668/20.

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CELEX:62020CJ0342: Sodba Sodišča (drugi senat) z dne 7. aprila 2022.#A SCPI proti Veronsaajien oikeudenvalvontayksikkö.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Helsingin hallinto-oikeus.#Predhodno odločanje – Obdavčenje – Člena 63 in 65 PDEU – Prosti pretok kapitala – Omejitve – Davek od dohodkov pravnih oseb – Oprostitev investicijskih skladov – Pogoji za oprostitev – Pogoj v zvezi ustanovitvijo sklada na podlagi pogodbenega prava.#Zadeva C-342/20.

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CELEX:62020CJ0645: Judgment of the Court (Fifth Chamber) of 7 April 2022.#V A and Z A v TP.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 650/2012 – Article 10 – Subsidiary jurisdiction in matters of succession – Deceased person habitually resident at the time of his or her death in a State that is not bound by Regulation (EU) No 650/2012 – Deceased person who is a national of a Member State and has assets in that Member State – Obligation for the court of that Member State seised to examine of its own motion the criteria as regards its subsidiary jurisdiction – Appointment of an administrator of the estate.#Case C-645/20.

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CELEX:62020CJ0342: Judgment of the Court (Second Chamber) of 7 April 2022.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Articles 63 and 65 TFEU – Free movement of capital – Restrictions – Tax on the income of legal persons – Exemption for investment funds – Conditions for exemption – Condition related to the fund being in contractual form.#Case C-342/20.

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CELEX:62021CJ0249: Judgment of the Court (Eighth Chamber) of 7 April 2022.#Fuhrmann-2-GmbH v B.#Request for a preliminary ruling from the Amtsgericht Bottrop.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 8(2) – Distance contracts concluded by electronic means – Information requirements for the trader – Activation of a button or a similar function in order to place the order with an obligation to pay – Unambiguous formulation corresponding to the words ‘order with obligation to pay’ – Taking account only of the words on the button or similar function for the purposes of assessing the ‘corresponding’ nature of such a formulation.#Case C-249/21.

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CELEX:62020CJ0228: Judgment of the Court (Second Chamber) of 7 April 2022.#I GmbH v Finanzamt H.#Request for a preliminary ruling from the Niedersächsisches Finanzgericht.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions.#Case C-228/20.

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CELEX:62020CJ0568: Judgment of the Court (Third Chamber) of 7 April 2022.#J v H Limited.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Scope – Article 2(a) – Concept of ‘judgment’ – Order for payment made in another Member State after a summary contested examination of a judgment given in a third State – Article 39 – Enforceability in Member States.#Case C-568/20.

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