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CELEX:62020CJ0668: Judgment of the Court (Ninth Chamber) of 7 April 2022.#GmbH v Hauptzollamt.#Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Classification of goods – Headings 1302, 3301 and 3302 – Extracted vanilla oleoresin – Excise duties – Directive 92/83/EEC – Exemptions – Article 27(1)(e) – Definition of ‘flavour’ – Directive 92/12/EEC – Excise Committee of the European Commission – Powers.#Case C-668/20.

April 7, 2022 No Comments

CELEX:62020CJ0342: Judgment of the Court (Second Chamber) of 7 April 2022.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Reference for a preliminary ruling – Taxation – Articles 63 and 65 TFEU – Free movement of capital – Restrictions – Tax on the income of legal persons – Exemption for investment funds – Conditions for exemption – Condition related to the fund being in contractual form.#Case C-342/20.

April 7, 2022 No Comments

CELEX:62020CJ0228: Judgment of the Court (Second Chamber) of 7 April 2022.#I GmbH v Finanzamt H.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions.#Case C-228/20.

April 7, 2022 No Comments

CELEX:62020CJ0116: Urteil des Gerichtshofs (Zweite Kammer) vom 7. April 2022.#SC Avio Lucos SRL gegen Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul judeţean Dolj und Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) – Aparat Central.#Vorlage zur Vorabentscheidung – Landwirtschaft – Gemeinsame Agrarpolitik – Direktzahlungen – Gemeinsame Regeln – Regelung für die einheitliche Flächenzahlung – Verordnung (EG) Nr. 73/2009 – Art. 2 Buchst. c – Begriff ‚landwirtschaftliche Tätigkeit‘ – Art. 35 – Verordnung (EG) Nr. 1122/2009 – Nationale Regelung, die die Vorlage eines Rechtstitels zum Nachweis des Rechts zur Nutzung der dem Betriebsinhaber durch Konzessionsvertrag zur Verfügung gestellten landwirtschaftlichen Parzelle verlangt und die Gültigkeit eines solchen Vertrags davon abhängig macht, dass der künftige Konzessionär Tierzüchter oder ‑eigentümer ist – Konzessionär einer Weide, der einen Kooperationsvertrag mit Tierzüchtern geschlossen hat – Rechtskraft.#Rechtssache C-116/20.

April 7, 2022 No Comments

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CELEX:62020CJ0447: Urteil des Gerichtshofs (Vierte Kammer) vom 7. April 2022.#Instituto de Financiamento da Agricultura e Pescas IP (IFAP) gegen LM.#Vorlage zur Vorabentscheidung – Verordnung (EG, Euratom) Nr. 2988/95 – Eigenmittel der Europäischen Union – Schutz der finanziellen Interessen der Union – Verfolgung von Unregelmäßigkeiten – Art. 4 – Erlass verwaltungsrechtlicher Maßnahmen – Art. 3 Abs. 1 – Verjährungsfrist für die Verfolgung – Ablauf – Möglichkeit, sich in einem Zwangsvollstreckungsverfahren darauf zu berufen – Art. 3 Abs. 2 – Frist für die Vollstreckung – Anwendbarkeit – Beginn – Unterbrechung und Aussetzung – Gestaltungsspielraum der Mitgliedstaaten.#Rechtssache C-447/20.

April 7, 2022 No Comments

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CELEX:62020CJ0333: Judgment of the Court (Fifth Chamber) of 7 April 2022.#Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company.#Case C-333/20.

April 7, 2022 No Comments

CELEX:62021CJ0102: Judgment of the Court (Ninth Chamber) of 7 April 2022.#KW and SG v Autonome Provinz Bozen.#Reference for a preliminary ruling – Aid granted by Member States – Aid scheme for the construction of mini-hydroelectric power plants – Alpine and mountain huts without connection to an electricity grid – Authorisation by the European Commission – Expiry.#Joined Cases C-102/21 and C-103/21.

April 7, 2022 No Comments

CELEX:62020CJ0236: Judgment of the Court (First Chamber) of 7 April 2022.#PG v Ministero della Giustizia and Others.#Reference for a preliminary ruling – Social policy – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clauses 2 and 4 – Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC – Clause 4 – Principle of non-discrimination – Equal treatment in employment and occupation – Magistrates and ordinary judges – Clause 5 – Measures intended to penalise improper use of fixed-term contracts – Directive 2003/88/EC – Article 7 – Paid annual leave.#Case C-236/20.

April 7, 2022 No Comments

CELEX:62020CJ0561: Judgment of the Court (Fourth Chamber) of 7 April 2022.#Q and Others v United Airlines, Inc.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Connecting flight consisting of two legs – Significant delay to final destination caused in the second leg of that flight linking two airports in a third country – Validity of that regulation under international law.#Case C-561/20.

April 7, 2022 No Comments

CELEX:62021CJ0249: Judgment of the Court (Eighth Chamber) of 7 April 2022.#Fuhrmann-2-GmbH v B.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 8(2) – Distance contracts concluded by electronic means – Information requirements for the trader – Activation of a button or a similar function in order to place the order with an obligation to pay – Unambiguous formulation corresponding to the words ‘order with obligation to pay’ – Taking account only of the words on the button or similar function for the purposes of assessing the ‘corresponding’ nature of such a formulation.#Case C-249/21.

April 7, 2022 No Comments

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