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CELEX:62021CA0348: Case C-348/21: Judgment of the Court (Third Chamber) of 8 December 2022 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — Criminal proceedings against HYA, IP, DD, ZI, SS (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings — Article 8(1) — Right of an accused person to be present at the trial — Second paragraph of Article 47 and Article 48(2) of the Charter of Fundamental Rights of the European Union — Right to a fair trial and rights of the defence — Examination of witnesses for the prosecution in the absence of the accused person and his or her lawyer at the pre-trial stage of the criminal proceedings — Impossibility of examining witnesses for the prosecution during the judicial stage of those proceedings — National legislation allowing a criminal court to base its decision on the prior testimony of those witnesses)

January 30, 2023 No Comments

CELEX:62021CA0247: Case C-247/21: Judgment of the Court (Eighth Chamber) of 8 December 2022 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Luxury Trust Automobil GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 42(a) — Article 197(1)(c) — Article 226(11a) — Article 141 — Exemption — Triangular transaction — Designation of the final recipient of a supply as being liable for VAT — Invoicing — Reference to ‘Reverse charge’ — Mandatory — Omission of that reference on an invoice — Retroactive correction of the invoice)

January 30, 2023 No Comments

CELEX:62021CA0180: Case C-180/21: Judgment of the Court (Fifth Chamber) of 8 December 2022 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — VS v Inspektor v Inspektorata kam Visshia sadeben savet (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Articles 2, 4 and 6 — Applicability of Regulation 2016/679 — Concept of ‘legitimate interest’ — Concept of ‘task carried out in the public interest or in the exercise of official authority’ — Directive (EU) 2016/680 — Articles 1, 3, 4, 6 and 9 — Lawfulness of the processing of personal data collected in the course of a criminal investigation — Subsequent processing of data relating to a presumed victim of a criminal offence for the purpose of making a formal accusation in respect of him or her — Concept of purpose ‘other than that for which the personal data are collected’ — Data used by the public prosecutor’s office of a Member State for the purposes of its defence in an action for damages against the State)

January 30, 2023 No Comments

CELEX:62020CA0694: Case C-694/20: Judgment of the Court (Grand Chamber) of 8 December 2022 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers, CD, JU v Vlaamse Regering (Reference for a preliminary ruling — Administrative cooperation in the field of taxation — Mandatory automatic exchange of information in relation to reportable cross-border arrangements — Directive 2011/16/EU, as amended by Directive (EU) 2018/822 — Article 8ab(5) — Validity — Legal professional privilege of the lawyer — Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege — Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations — Articles 7 and 47 of the Charter of Fundamental Rights of the European Union)

January 30, 2023 No Comments

CELEX:62020CA0653: Case C-653/20 P: Judgment of the Court (Sixth Chamber) of 1 December 2022 — European Union Intellectual Property Office (EUIPO) v Guillaume Vincenti (Appeal — Civil Service — Officials — Staff Regulations of Officials of the European Union — Article 45(1) — Promotion — Decision not to promote an official — Article 41(1) and (2)(a) of the Charter of Fundamental Rights of the European Union — Right to be heard — Duty to state reasons)

January 30, 2023 No Comments

CELEX:62020CA0460: Case C-460/20: Judgment of the Court (Grand Chamber) of 8 December 2022 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — TU, RE v Google LLC (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Directive 95/46/EC — Article 12(b) — Point (a) of the first paragraph of Article 14 — Regulation (EU) 2016/679 — Article 17(3)(a) — Operator of an internet search engine — Research carried out on the basis of a person’s name — Displaying a link to articles containing allegedly inaccurate information in the list of search results — Displaying, in the form of thumbnails, photographs illustrating those articles in the list of results of an image search — Request for de-referencing made to the operator of the search engine — Weighing-up of fundamental rights — Articles 7, 8, 11 and 16 of the Charter of Fundamental Rights of the European Union — Obligations and responsibilities of the operator of the search engine in respect of processing a request for de-referencing — Burden of proof on the person requesting de-referencing)

January 30, 2023 No Comments

CELEX:62020CA0269: Case C-269/20: Judgment of the Court (First Chamber) of 1 December 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — 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’)

January 30, 2023 No Comments

CELEX:62020CA0141: Case C-141/20: Judgment of the Court (First Chamber) of 1 December 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — 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)

January 30, 2023 No Comments

CELEX:62022TN0707: Case T-707/22: Action brought on 14 November 2022 — Ostrava v Commission

January 30, 2023 No Comments

CELEX:62022TN0705: Case T-705/22: Action brought on 13 November 2022 — Durie v Commission

January 30, 2023 No Comments

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