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CELEX:62020CA0262: Case C-262/20: Judgment of the Court (Second Chamber) of 24 February 2022 (request for a preliminary ruling from the Rayonen sad Lukovit — Bulgaria) — VB v Glavna direktsia ‘Pozharna bezopasnost i zashtita na naselenieto’ (Reference for a preliminary ruling — Social policy — Organisation of working time — Directive 2003/88/EC — Article 8 — Article 12(a) — Articles 20 and 31 of the Charter of Fundamental Rights of the European Union — Reduction of the normal length of night work in relation to day work — Public sector workers and private sector workers — Equal treatment)
April 19, 2022 No Comments
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CELEX:62022CB0063: Case C-63/22: Order of the President of the Court of 23 February 2022 (request for a preliminary ruling from the Verwaltungsgericht Wiesbaden — Germany) — TV v Land Hessen (Protection of personal data — Information agency (credit bureau) — Creditworthiness assessment (‘credit scoring’) of natural persons based on unverified information provided by creditors — Lawfulness of data processing and joint responsibility for that processing)
April 19, 2022 No Comments
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CELEX:62020CA0257: Case C-257/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — ‘Viva Telecom Bulgaria’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia (Reference for a preliminary ruling — Taxation — Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company — Directive 2003/49/EC — Payments of interest between associated companies of different Member States — Article 1(1) — Exemption from withholding tax — Article 4(1)(d) — Exclusion of certain payments — Directive 2011/96/EU — Corporation tax — Article 1(1)(b) — Distribution of profits by a resident subsidiary to its non-resident parent company — Article 5 — Exemption from withholding tax — Directive 2008/7/EC — Raising of capital — Article 3 — Contributions of capital — Article 5(1)(a) — Indirect tax exemption — Articles 63 and 65 TFEU — Free movement of capital — Taxation of the gross amount of notional interest — Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund — Difference in treatment — Justification — Balanced allocation of the power to impose taxes between the Member States — Effective collection of tax — Combating of tax avoidance)
April 19, 2022 No Comments
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CELEX:62021CB0550: Case C-550/21: Order of the Court (Tenth Chamber) of 21 February 2022 (request for a preliminary ruling from the Commissione tributaria provinciale di Roma — Italy) — Leonardo SpA v Agenzia delle Entrate — Direzione Regionale del Lazio (Reference for a preliminary ruling — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Common system of value added tax — Lack of sufficient information — Manifest inadmissibility)
April 19, 2022 No Comments
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CELEX:62020CA0463: Case C-463/20: Judgment of the Court (Third Chamber) of 24 February 2022 (request for a preliminary ruling from the Conseil d’État — Belgium) — Namur-Est Environnement ASBL v Région wallonne (Reference for a preliminary ruling — Environment — Directive 2011/92/EU — Assessment of the effects of certain projects on the environment — Directive 92/43/EEC — Conservation of natural habitats — Relationship between the assessment and consent procedure referred to in Article 2 of Directive 2011/92/EU and a national procedure of derogation from the species protection measures provided for in Directive 92/43/EEC — Concept of ‘consent’ — Complex decision-making process — Obligation to conduct an assessment — Material scope — Procedural stage at which public participation in the decision-making process must be guaranteed)
April 19, 2022 No Comments
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