CELEX:62020CJ0269: Judgment of the Court (First Chamber) of 1 December 2022.#Finanzamt T v S.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’).#Case C-269/20.

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CELEX:62021CJ0409: Judgment of the Court (Seventh Chamber) of 1 December 2022.#DELID v Izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Reference for a preliminary ruling – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) funding – Regulation (EU) No 1305/2013 – Investment support – National legislation making the grant of the support conditional upon the person applying for support submitting a certificate of registration of a livestock facility in that person’s name and showing that, on the date of submission of the application, the output of that person’s agricultural holding is equivalent to at least EUR 8 000.#Case C-409/21.

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CELEX:62020CJ0141: Judgment of the Court (First Chamber) of 1 December 2022.#Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Concept of ‘close financial links’ – Need for the controlling company to have a majority of voting rights as well as a majority shareholding – No need – Assessment of the independence of an economic entity in the light of standardised criteria – Scope.#Case C-141/20.

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CELEX:62020CJ0653:           Arrêt de la Cour (sixième chambre) du 1er décembre 2022.#Office de l’Union européenne pour la propriété intellectuelle (EUIPO) contre Guillaume Vincenti.#Pourvoi – Fonction publique – Fonctionnaires – Statut des fonctionnaires de l’Union européenne – Article 45, paragraphe 1 – Promotion – Décision de ne pas promouvoir un fonctionnaire – Article 41, paragraphe 1, et paragraphe 2, sous a), de la charte des droits fondamentaux de l’Union européenne – Droit d’être entendu – Obligation de motivation.#Affaire C-653/20 P.

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