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)

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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)

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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)

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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)

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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)

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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)

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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)

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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)

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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’)

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