CELEX:62020CJ0570: Judgment of the Court (First Chamber) of 5 May 2022.#BV v Direction départementale des finances publiques de la Haute-Savoie.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of the penalties imposed – Penalties of different kinds.#Case C-570/20.

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CELEX:62021CJ0218: Judgment of the Court (Sixth Chamber) of 5 May 2022.#Autoridade Tributária e Aduaneira v DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Rates – Temporary provisions for particular labour-intensive services – Point 2 of Annex IV – Renovation and repairing of private dwellings – Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings.#Case C-218/21.

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CELEX:62019CJ0451:           Arrêt de la Cour (quatrième chambre) du 5 mai 2022.#Subdelegación del Gobierno en Toledo contre XU.#Renvoi préjudiciel – Article 20 TFUE – Citoyenneté de l’Union européenne – Citoyen de l’Union n’ayant jamais exercé sa liberté de circulation – Demande de carte de séjour d’un membre de sa famille, ressortissant d’un pays tiers – Rejet – Obligation de ressources suffisantes du citoyen de l’Union – Obligation des conjoints de vivre ensemble – Enfant mineur, citoyen de l’Union – Législation et pratique nationales – Jouissance effective de l’essentiel des droits conférés aux ressortissants de l’Union – Privation.#Affaire C-451/19.

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CELEX:62021CJ0101: Judgment of the Court (Seventh Chamber) of 5 May 2022.#HJ v Ministerstvo práce a sociálních věcí.#Reference for a preliminary ruling – Social policy – Directive 2008/94/EC – Protection of employees in the event of their employer’s insolvency – Article 2(2) – Concept of ‘employee’ – Article 12(a) and (c) – Limitations on the responsibility of the guarantee institutions – Person exercising, on the basis of a contract of employment entered into with a trading company, the functions of a management board member and chief executive officer of that company – Concurrent exercise of functions – National case-law refusing that person the benefit of the guarantees laid down by that directive.#Case C-101/21.

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CELEX:62021CJ0189: Judgment of the Court (Tenth Chamber) of 5 May 2022.#R. en R. v Minister van Landbouw, Natuur en Voedselkwaliteit.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Regulation (EU) No 1306/2013 – Annex II – Statutory management requirement 10 – Regulation (EU) No 1107/2009 – Article 55, first paragraph and first sentence of second paragraph – Direct support schemes – Common rules – Reduction or exclusion of support received under the CAP in whole or in part – Non-compliance with the cross-compliance rules – Use of a plant protection product which is not or is no longer authorised in the Member State concerned and, in the latter scenario, the use-by date of which has expired.#Case C-189/21.

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