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CELEX:62021CJ0677: Judgment of the Court (Seventh Chamber) of 27 April 2023.#Fluvius Antwerpen v MX.#Request for a preliminary ruling from the Vredegerecht te Antwerpen.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Concept of ‘supply of goods for consideration’ – Article 9(1) – Economic activity – Article 14(1) and (2)(a) – Supply of goods – Unlawful consumption of electricity – Principle of neutrality of VAT – Charging the consumer for compensation including the price of the electricity consumed – Regional legislation of a Member State – Taxable person – Sui generis entity mandated by municipalities – Concept of ‘body governed by public law’ – Directive 2006/112/EC – Article 13(1), third subparagraph, and Annex I – Principle of taxability of electricity distribution – Concept of ‘negligible activity’.#Case C-677/21.
April 28, 2023
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CELEX:62021CJ0681: Judgment of the Court (Seventh Chamber) of 27 April 2023.#Versicherungsanstalt öffentlich Bediensteter, Eisenbahnen und Bergbau (BVAEB) v BB.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Retirement pension – National legislation providing, with retroactive effect, for a category of civil servants previously advantaged by the national legislation relating to retirement pension rights to be treated in the same way as a category of civil servants previously disadvantaged by that legislation.#Case C-681/21.
April 28, 2023
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CELEX:62022CJ0104: Judgment of the Court (Fifth Chamber) of 27 April 2023.#Lännen MCE Oy v Berky GmbH and Senwatec Gmbh & Co. Kg.#Request for a preliminary ruling from the Markkinaoikeus.#Reference for a preliminary ruling – EU trade mark – Regulation (EU) 2017/1001 – Article 125(5) – International jurisdiction – Infringement action – Jurisdiction of the courts of the Member State in which the act of infringement has been committed or threatened – Advertising displayed by a search engine using a national top-level domain name – Advertising not specifying the geographical area of supply – Factors to be taken into account.#Case C-104/22.
April 28, 2023
No Comments
CELEX:62021CJ0352: Judgment of the Court (Sixth Chamber) of 27 April 2023.#A1 and A2 v I.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Rules of jurisdiction in matters relating to insurance – Article 15(5) – Possibility of departing from those jurisdictional rules by agreement – Article 16(5) – Directive 2009/138/EC – Article 13(27) – Concept of ‘large risks’ – Hull insurance contract – Jurisdiction clause between the insurer and the insured – Enforceability of that clause against the insured – Pleasure craft not used for commercial purposes.#Case C-352/21.
April 28, 2023
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CELEX:62021CJ0686: Judgment of the Court (Tenth Chamber) of 27 April 2023.#VW and Legea S.r.l. v SW and Others.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Trade mark law – Directive 89/104/EEC – Directive (EU) 2015/2436 – Regulation (EC) No 40/94 – Regulation (EU) 2017/1001 – Exclusive rights of the trade mark proprietor – Trade mark belonging to two or more persons – Conditions on majority required between joint proprietors for granting and terminating a licence of their trade mark.#Case C-686/21.
April 28, 2023
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CELEX:62020CJ0537: Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporate income tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption for resident funds only – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of the power of taxation between Member States – None.#Case C-537/20.
April 28, 2023
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