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CELEX:62020CJ0281: Judgment of the Court (Fifth Chamber) of 11 November 2021.#Ferimet SL v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Article 199 – Reverse charge procedure – Principle of fiscal neutrality – Material conditions governing the right to deduct – Supplier’s status as taxable person – Burden of proof – Fraud – Abusive practice – Invoice referring to a fictitious supplier.#Case C-281/20.

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CELEX:62020CJ0168: Judgment of the Court (Third Chamber) of 11 November 2021.#BJ, en qualité de curateur de M. M and OV, en qualité de curateur de M. M v Mrs M and Others.#Request for a preliminary ruling from the High Court of Justice Business and Property Courts of England and Wales.#Reference for a preliminary ruling – Freedom of movement of persons – Citizenship of the Union – Article 21 TFEU – Freedom of establishment – Article 49 TFEU – Equal treatment – Directive 2004/38/EC – Article 24(1) – Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities – Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis – That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State – Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights – Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt.#Case C-168/20.

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CELEX:62020CJ0214: Judgment of the Court (Fifth Chamber) of 11 November 2021.#MG v Dublin City Council.#Request for a preliminary ruling from the The Labour Court, Ireland.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 2 – Concept of ‘working time’ – Retained firefighter – Stand-by time according to a stand-by system – Pursuit, during the period of stand-by time, of a self-employed professional activity – Constraints arising from the stand-by system.#Case C-214/20.

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CELEX:62019CJ0948: Judgment of the Court (Second Chamber) of 11 November 2021.#UAB „Manpower Lit“ v E.S. and Others.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Case C-948/19.

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CELEX:62019CJ0938: Judgment of the Court (Fifth Chamber) of 11 November 2021.#Energieversorgungscenter Dresden-Wilschdorf GmbH & Co. KG v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Greenhouse gas emission allowance trading scheme – Article 2(1) – Scope – Article 3(e) – Concept of ‘installation’ – Effect on emissions and pollution – Ancillary units not generating as such greenhouse gas emissions – Article 10a – Transitional rules for free allocation of allowances – Data Collection Template – Corrected eligibility ratio – Method of calculation – Decision 2011/278/EU – Third subparagraph of Article 6(1) – Export of cooling to an entity that belongs to a sector exposed to a significant risk of carbon leakage.#Case C-938/19.

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CELEX:62020CJ0340: Judgment of the Court (First Chamber) of 11 November 2021.#Bank Sepah v Overseas Financial Limited and Oaktree Finance Limited.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Common foreign and security policy (CFSP) – Restrictive measures against the Islamic Republic of Iran – Regulation (EC) No 423/2007 – Freezing of funds of persons, entities or bodies recognised by the Council of the European Union as being engaged in nuclear proliferation – Concepts of ‘freezing of funds’ and ‘freezing of economic resources’ – Possibility of applying a protective measure in respect of frozen funds and economic resources – Claim pre-dating the freezing of assets and unrelated to Iran’s nuclear and ballistic programme.#Case C-340/20.

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CELEX:62020CJ0106: Judgment of the Court (Ninth Chamber) of 11 November 2021.#Hellenic Republic v European Commission.#Case C-106/20 P.

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CELEX:62019CJ0819: Judgment of the Court (Second Chamber) of 11 November 2021.#Stichting Cartel Compensation and Equilib Netherlands BV v Koninklijke Luchtvaart Maatschappij NV and Others.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Case C-819/19.

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CELEX:62019CJ0852: Judgment of the Court (First Chamber) of 11 November 2021.#Spetsializirana prokuratura v Ivan Gavanozov.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Case C-852/19.

November 12, 2021 No Comments

CELEX:62020CJ0315: Judgment of the Court (Eighth Chamber) of 11 November 2021.#Regione Veneto v Plan Eco S.r.l.#Request for a preliminary ruling from the Consiglio di Stato.#Case C-315/20.

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