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CELEX:62020CA0428: Case C-428/20: Judgment of the Court (Second Chamber) of 21 December 2021 (request for a preliminary ruling from the Sąd Apelacyjny w Warszawie — Poland) — A.K. v Skarb Państwa (Reference for a preliminary ruling — Compulsory insurance against civil liability in respect of the use of motor vehicles — Second Directive 84/5/EEC — Article 1(2) — Directive 2005/14/EC — Directive 2009/103/EC — Article 9(1) — Obligation to increase the minimum amounts covered by compulsory insurance — Transitional period — New rule applying immediately to the future effects of a situation arising under the old rule — Situation arising prior to the entry into force of an EU rule of substantive law — National legislation excluding insurance contracts concluded before 11 December 2009 from the obligation to increase the minimum amounts covered by compulsory insurance)

February 21, 2022 No Comments

CELEX:62020CA0274: Case C-274/20: Judgment of the Court (Sixth Chamber) of 16 December 2021 (request for a preliminary ruling from the Giudice di pace di Massa — Italy) — GN, WX v Prefettura di Massa Carrara — Ufficio Territoriale del Governo di Massa Carrara (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Road traffic — Registration and taxation of motor vehicles — Driver residing in a Member State — Vehicle registered in another Member State — Vehicle provided free of charge for a short period — National legislation prohibiting persons who have resided in Italy for more than 60 days from driving in that Member State a vehicle registered in another country)

February 21, 2022 No Comments

CELEX:62020CA0394: Case C-394/20: Judgment of the Court (Fifth Chamber) of 21 December 2021 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — XY v Finanzamt V (Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — National legislation on inheritance tax — Immovable property situated in a Member State — Limited tax liability — Different treatment of residents and non-residents — Right to an allowance on the taxable value — Proportionate reduction in the case of limited tax liability — Liabilities under reserved portions — No deduction in the case of limited tax liability)

February 21, 2022 No Comments

CELEX:62021CO0191: Order of the Court (Seventh Chamber) of 10 February 2022.#Ministre de l’Économie, des Finances et de la Relance v Les Anges d’Eux SARL and Others.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for the purpose of resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-191/21.

February 18, 2022 No Comments

CELEX:62021CO0191: Ordonnance de la Cour (septième chambre) du 10 février 2022.#Ministre de l’Économie, des Finances et de la Relance contre Les Anges d’Eux SARL e.a.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 392 – Régime de taxation sur la marge – Champ d’application – Livraisons d’immeubles et de terrains à bâtir achetés en vue de la revente – Assujetti n’ayant pas eu le droit à déduction à l’occasion de l’acquisition des immeubles – Revente soumise à la TVA – Notion de “terrains à bâtir”.#Affaire C-191/21.

February 18, 2022 No Comments

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CELEX:62021CO0035: Order of the Court (Tenth Chamber) of 9 February 2022.#„Konservinvest“OOD v „Bulkons Parvomay“ OOD.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Quality schemes for agricultural products and foodstuffs – Regulation (EU) No 1151/2012 – Designations of Origin and Geographical indications – Article 9 – Transitional national protection – Geographical indication designating an agricultural product, registered under the legislation of a Member State and protected at national level.#Case C-35/21.

February 17, 2022 No Comments

CELEX:62020TJ0156: Judgment of the General Court (Eighth Chamber) of 8 September 2021.#JA v European Parliament.#Case T-156/20.

February 17, 2022 No Comments

CELEX:62021CO0460: Order of the Court (Eighth Chamber) of 7 February 2022.#Vapo Atlantic SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD).#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Excise duties – Directive 2008/118/EC – Article 1(2) – Levying, for specific purposes, of other indirect taxes – ‘Specific purposes’ – Definition – Financing of a public undertaking holding the concession contract in respect of the national road network – Objectives of environmental sustainability and reducing accidents – Purely budgetary purpose – Refusal to reimburse a tax based on unjust enrichment – Conditions.#Case C-460/21.

February 17, 2022 No Comments

CELEX:62020TJ0155: Judgment of the General Court (Eighth Chamber) of 8 September 2021.#IZ v European Parliament.#Case T-155/20.

February 17, 2022 No Comments

CELEX:62020TJ0154: Judgment of the General Court (Eighth Chamber) of 8 September 2021.#IY v European Parliament.#Case T-154/20.

February 17, 2022 No Comments

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