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CELEX:62020CJ0723: Judgment of the Court (Fifth Chamber) of 24 March 2022.#Galapagos BidCo. S.a.r.l. v DE, en tant que liquidateur de Galapagos S.A. and Others.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Regulation (EU) 2015/848 – Insolvency proceedings – Article 3(1) – International jurisdiction – Moving of the centre of a debtor’s main interests to another Member State after a request to open main insolvency proceedings has been lodged.#Case C-723/20.
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CELEX:62020CJ0697: Judgment of the Court (Sixth Chamber) of 24 March 2022.#W.G. v Dyrektor Izby Skarbowej w L.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as separate taxable persons for VAT purposes – Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements – Loss of flat-rate farmer status for the other spouse.#Case C-697/20.
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CELEX:62020CJ0433: Judgment of the Court (Second Chamber) of 24 March 2022.#Austro-Mechana Gesellschaft zur Wahrnehmung mechanisch-musikalischer Urheberrechte Gesellschaft mbH v Strato AG.#Request for a preliminary ruling from the Oberlandesgericht Wien.#Reference for a preliminary ruling – Harmonisation of certain aspects of copyright and related rights in the information society – Directive 2001/29/EC – Article 2 – Reproduction – Article 5(2)(b) – Private copying exception – Concept of ‘any medium’ – Servers owned by third parties made available to natural persons for private use – Fair compensation – National legislation that does not make the providers of cloud computing services subject to the private copying levy.#Case C-433/20.
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CELEX:62020CJ0726: Judgment of the Court (Eighth Chamber) of 24 March 2022.#CT and Ferme de la Sarte SPRL v Région wallonne.#Request for a preliminary ruling from the Conseil d’État.#Reference for a preliminary ruling – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) funding – Regulation (EU) No 1305/2013 – Article 17(1)(b) – Investment support concerning the processing, marketing and/or development of agricultural products covered by Annex I to the TFEU – Concept of ‘agricultural products’ – Concept of ‘live trees’ and ‘other plants; bulbs, roots and the like; cut flowers and ornamental foliage’ – Turf rolls for the fitting-out of green roofs.#Case C-726/20.
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CELEX:62020CJ0697: Sodba Sodišča (šesti senat) z dne 24. marca 2022.#W.G. proti Dyrektor Izby Skarbowej w L.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Naczelny Sąd Administracyjny.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 9 – Davčni zavezanec – Člena 295 in 296 – Pavšalna ureditev za kmete – Zakonca, ki opravljata kmetijsko dejavnost, pri kateri uporabljata premoženje, ki je del premoženjske skupnosti zakoncev – Možnost, da se ta zakonca štejeta za ločena zavezanca za DDV – Odločitev enega od zakoncev, da se odpove statusu kmeta pavšalista in da se dejavnost, ki jo opravlja, obdavči v skladu s splošno ureditvijo DDV – Izguba statusa kmeta pavšalista za drugega zakonca.#Zadeva C-697/20.
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CELEX:62020CJ0433: Sodba Sodišča (drugi senat) z dne 24. marca 2022.#Austro-Mechana Gesellschaft zur Wahrnehmung mechanisch-musikalischer Urheberrechte Gesellschaft mbH proti Strato AG.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Oberlandesgericht Wien.#Predhodno odločanje – Usklajevanje določenih vidikov avtorske in sorodnih pravic v informacijski družbi – Direktiva 2001/29/ES – Člen 2 – Reproduciranje – Člen 5(2)(b) – Izjema glede privatnega razmnoževanja – Pojem ,v katerem koli mediju‘ – Strežniki tretjih oseb, dani na voljo fizičnim osebam za zasebno uporabo – Pravično nadomestilo – Nacionalna ureditev, s katero ponudniki storitev računalništva v oblaku niso zavezani k plačilu pristojbine za privatno razmnoževanje.#Zadeva C-433/20.
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