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CELEX:62021CJ0433: Judgment of the Court (Eighth Chamber) of 6 October 2022.#Agenzia delle Entrate v Contship Italia SpA.#References for a preliminary ruling – Direct taxation – Freedom of establishment – Corporate income tax – Measures to prevent tax avoidance by shell companies – Determination of taxable income on the basis of presumed minimum income – Exclusion from the scope of those measures of companies and entities listed on national regulated markets.#Joined Cases C-433/21 and C-434/21.
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CELEX:62021CJ0293: Judgment of the Court (Tenth Chamber) of 6 October 2022.#UAB ,,Vittamed technologijos“, en liquidation v Valstybinė mokesčių inspekcija.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers.#Case C-293/21.
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CELEX:62021CJ0241: Judgment of the Court (Second Chamber) of 6 October 2022.#I. L. v Politsei- ja Piirivalveamet.#Reference for a preliminary ruling – Directive 2008/115/EC – Return of illegally staying third-country nationals – Article 15(1) – Detention – Grounds for detention – General criterion based on the risk that the effective enforcement of the removal would be compromised – Risk that the person concerned would commit a criminal offence – Consequences of the establishment of the offence and the imposition of a penalty – Complication of the removal process – Article 6 of the Charter of Fundamental Rights of the European Union – Restriction of the fundamental right to liberty – Requirement of a legal basis – Requirements of clarity, predictability and accessibility – Protection against arbitrariness.#Case C-241/21.
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CELEX:62021CJ0673:           Arrêt de la Cour (septième chambre) du 6 octobre 2022.#KN contre Comité économique et social européen.#Pourvoi – Droit institutionnel – Comité économique et social européen (CESE) – Code de conduite – Allégations de harcèlement moral contre un membre du CESE – Enquête de l’Office européen de lutte antifraude (OLAF) – Décision de décharger le membre de ses fonctions d’encadrement et de gestion du personnel – Recours en annulation et en indemnisation.#Affaire C-673/21 P.
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CELEX:62021CJ0436: Judgment of the Court (Eighth Chamber) of 6 October 2022.#flightright GmbH v American Airlines, Inc.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 3(1)(a) – Scope – Article 2(f) to (h) – Concept of ‘ticket’ – Concept of ‘reservation’ – Concept of ‘connecting flight’ – Reservation through a travel agency – Article 7 – Compensation for air passengers in the event of a long delay to a flight – Transport operation consisting of a number of flights operated by separate operating air carriers – Connecting flight departing from an airport located in a Member State with a stop in Switzerland and final destination in a third country.#Case C-436/21.
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