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CELEX:62021CJ0115: Judgment of the Court (Fourth Chamber) of 22 December 2022.#Oriol Junqueras i Vies v European Parliament.#Appeal – Institutional law – Members of the European Parliament – Loss of eligibility following a criminal conviction – Declaration that the seat of a Member of the European Parliament is vacant – Request to take an initiative as a matter of urgency to assert the immunity of a Member of the European Parliament – Action for annulment – Inadmissibility.#Case C-115/21 P.

December 22, 2022 No Comments

CELEX:62021CJ0392: Judgment of the Court (Second Chamber) of 22 December 2022.#TJ v Inspectoratul General pentru Imigrări.#Reference for a preliminary ruling – Social policy – Protection of the safety and health of workers – Directive 90/270/EEC – Article 9(3) – Work with display screen equipment – Protection of workers’ eyes and eyesight – Special corrective appliances – Spectacles – Acquisition by the employee – Arrangements for the employer to meet the costs.#Case C-392/21.

December 22, 2022 No Comments

CELEX:62021CJ0083: Judgment of the Court (Second Chamber) of 22 December 2022.#Airbnb Ireland UC and Airbnb Payments UK Ltd v Agenzia delle Entrate.#Reference for a preliminary ruling – Internal market – Article 114(2) TFEU – Exclusion of fiscal provisions – Directive 2000/31/EC – Information society services – Electronic commerce – Online property intermediation platform – Article 1(5)(a) – Exclusion of the ‘field of taxation’ – Directive 2006/123/EC – Services in the internal market – Article 2(3) – Exclusion of the ‘field of taxation’ – Directive (EU) 2015/1535 – Article 1(1)(e) and (f) – Concepts of ‘rule on services’ and ‘technical regulation’ – Obligation on providers of property intermediation services to collect and transmit to the tax authorities data on rental contracts and to withhold tax at source on the payments made – Obligation on service providers that do not have a permanent establishment in Italy to appoint a tax representative – Article 56 TFEU – Restrictive nature – Legitimate objective – Disproportionate nature of the obligation to appoint a tax representative – Third paragraph of Article 267 TFEU – Prerogatives of a national court or tribunal against whose decisions there is no judicial remedy under national law.#Case C-83/21.

December 22, 2022 No Comments

CELEX:62021CJ0237: Judgment of the Court (Grand Chamber) of 22 December 2022.#Generalstaatsanwaltschaft München v S.M.#Reference for a preliminary ruling – Citizenship of the European Union – Articles 18 and 21 TFEU – Request sent to a Member State by a third State for the extradition of a Union citizen who is a national of another Member State and who has exercised his right to free movement in the first of those Member States – Request made for the purpose of enforcing a custodial sentence – Prohibition on extradition applied solely to own nationals – Restriction of freedom of movement – Justification based on the prevention of impunity – Proportionality.#Case C-237/21.

December 22, 2022 No Comments

CELEX:62022CJ0068: Judgment of the Court (Seventh Chamber) of 22 December 2022.#European Investment Bank v KL.#Appeal – Civil service – Staff of the European Investment Bank (EIB) – Concept of ‘invalidity’ – Declaration of fitness to work – Unjustified absence – Action for annulment and for damages.#Case C-68/22 P.

December 22, 2022 No Comments

CELEX:62021CJ0656: Judgment of the Court (Fifth Chamber) of 22 December 2022.#IM GESTÃO DE ATIVOS – SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(a) – Indirect taxes on the raising of capital – Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities.#Case C-656/21.

December 22, 2022 No Comments

CELEX:62021CJ0553: Judgment of the Court (Eighth Chamber) of 22 December 2022.#Hauptzollamt Hamburg v Shell Deutschland Oil GmbH.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Fourth indent of Article 5 – Differentiated rates of excise duty according to whether those products are for business or non-business use – Optional tax exemptions and reductions – Submission of an application for an optional tax reduction after the expiry of the period prescribed for that purpose but before the expiry of the period for assessment of the tax concerned – Principle of legal certainty – Principle of effectiveness – Principle of proportionality.#Case C-553/21.

December 22, 2022 No Comments

CELEX:62021CJ0332: Judgment of the Court (Tenth Chamber) of 22 December 2022.#Quadrant Amroq Beverages SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Directive 92/83/EEC – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Excise duty – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% volume – Scope – Principles of proportionality and effectiveness.#Case C-332/21.

December 22, 2022 No Comments

CELEX:62021CJ0279: Judgment of the Court (Second Chamber) of 22 December 2022.#X v Udlændingenævnet.#Reference for a preliminary ruling – EEC-Turkey Association Agreement – Article 9 – Decision No 1/80 – Article 10(1) – Article 13 – Standstill clause – Family reunification – National rule introducing new more restrictive conditions in the area of family reunification for spouses of Turkish nationals who hold a permanent residence permit in the Member State concerned – Requirement that Turkish workers successfully take a test demonstrating a certain level of knowledge of the official language of that Member State – Justification – Objective of ensuring successful integration.#Case C-279/21.

December 22, 2022 No Comments

CELEX:62021CJ0404: Judgment of the Court (Fifth Chamber) of 22 December 2022.#WP v Istituto nazionale della previdenza sociale and Repubblica italiana.#Reference for a preliminary ruling – European Central Bank (ECB) staff members – Transfer of pension rights acquired in a national pension scheme to the ECB pension scheme – Article 4(3) TEU – Principle of sincere cooperation – ECB Conditions of Employment – Article 8 of Annex IIIa – No provision of national law or agreement between the Member State concerned and the ECB.#Case C-404/21.

December 22, 2022 No Comments

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