May 30, 2022 – www.zdss.si

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CELEX:62020CA0489: Case C-489/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — UB v Kauno teritorinė muitinė (Reference for a preliminary ruling — Union Customs Code — Extinguishment of the customs debt — Goods unlawfully introduced into the customs territory of the European Union — Seizure and confiscation — Directive 2008/118/EC — Excise duties — Directive 2006/112/EC — Value added tax — Chargeable event — Chargeability)

May 30, 2022 No Comments

CELEX:62020CA0447: Joined Cases C-447/20 and C-448/20: Judgment of the Court (Fourth Chamber) of 7 April 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Instituto de Financiamento da Agricultura e Pescas IP (IFAP) v LM (C-447/20), BD, Autoridade Tributária e Aduaneira (C-448/20) (Reference for a preliminary ruling — Regulation (EC, Euratom) No 2988/95 — Own resources of the European Union — Protection of the European Union’s financial interests — Proceedings relating to irregularities — Article 4 — Adoption of administrative measures — Article 3(1) — Limitation period for proceedings — Expiry — Whether it may be relied on in the context of the enforced recovery procedure — Article 3(2) — Period for implementation — Applicability — Starting point of the limitation period — Interruption and suspension — Discretion of the Member States)

May 30, 2022 No Comments

CELEX:62020CA0429: Case C-429/20 P: Judgment of the Court (Seventh Chamber) of 7 April 2022 — Solar Ileias Bompaina AE v European Commission (Appeal — State aid — Market for electricity generated from renewable energy sources — National legislation which allegedly has the effect of conferring an unlawful advantage on electricity suppliers — Complaint to the European Commission — Rejection decision without initiating the formal investigation procedure — Action for annulment — Regulation (EU) 2015/1589 — Article 1(h) — Concept of ‘interested party’ — Inadmissibility)

May 30, 2022 No Comments

CELEX:62020CA0385: Case C-385/20: Judgment of the Court (Fourth Chamber) of 7 April 2022 (request for a preliminary ruling from the Juzgado de Primera Instancia no 49 de Barcelona — Spain) — EL, TP v Caixabank SA (Reference for a preliminary ruling — Unfair terms in consumer contracts — Directive 93/13/EEC — Principle of effectiveness — Principle of equivalence — Judicial proceedings seeking a declaration that a contractual term is unfair — National court’s power of review of its own motion — National proceedings for taxation of costs — Costs recoverable in respect of lawyers’ fees)

May 30, 2022 No Comments

CELEX:62020CA0342: Case C-342/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Helsingin hallinto-oikeus — Finland) — A SCPI (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)

May 30, 2022 No Comments

CELEX:62020CA0333: Case C-333/20: Judgment of the Court (Fifth Chamber) of 7 April 2022 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti — Direcţia Generală Regională a Finanţelor Publice Bucureşti (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Place of supply of services — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Provision of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Company from one Member State affiliated to a company located in another Member State — Suitable structure in terms of human and technical resources — Ability to receive and use the services for the fixed establishment’s own needs — Marketing, regulatory, advertising and representation services provided by a related company to the recipient company)

May 30, 2022 No Comments

CELEX:62020CA0236: Case C-236/20: Judgment of the Court (First Chamber) of 7 April 2022 (request for a preliminary ruling from the Tribunale amministrativo regionale per l’Emilia Romagna — Italy) — PG v Ministero della Giustizia, CSM — Consiglio Superiore della Magistratura, Presidenza del Consiglio dei Ministri (Reference for a preliminary ruling — Social policy — Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP — Clauses 2 and 4 — Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC — Clause 4 — Principle of non-discrimination — Equal treatment in employment and occupation — Magistrates and ordinary judges — Clause 5 — Measures intended to penalise improper use of fixed-term contracts — Directive 2003/88/EC — Article 7 — Paid annual leave)

May 30, 2022 No Comments

CELEX:62020CA0228: Case C-228/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Niedersächsisches Finanzgericht — Germany) — I GmbH v Finanzamt H (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)

May 30, 2022 No Comments

CELEX:62020CA0176: Case C-176/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — SC Avio Lucos SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură — Centrul judeţean Dolj, Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) — Aparat Central (Reference for a preliminary ruling — Agriculture — Common agricultural policy — Direct support schemes — Common rules — Single area payment scheme — Regulation (EU) No 1307/2013 — Article 4(1)(a) and (c) and Article 4(2)(b) — National legislation making direct support conditional on the farmer keeping his own animals — Article 9(1) — Concept of ‘active farmer’ — Regulation (EU) No 1306/2013 — Article 60 — Circumvention clause — Concept of ‘artificially created conditions’)

May 30, 2022 No Comments

CELEX:62020CA0161: Case C-161/20: Judgment of the Court (Grand Chamber) of 5 April 2022 — European Commission v Council of the European Union (Action for annulment — Council decision, contained in the act of the Permanent Representatives Committee (Coreper) of 5 February 2020, endorsing the submission to the International Maritime Organisation (IMO) concerning the introduction of life cycle guidelines to estimate well-to-tank greenhouse gas emissions of sustainable alternative fuels — Article 17(1) TEU — External representation of the European Union — Transmission of that submission to the IMO by the Member State holding the Presidency of the Council, on behalf of the Member States and the Commission)

May 30, 2022 No Comments

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