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CELEX:62019CJ0437: Judgment of the Court (Third Chamber) of 25 November 2021.#État du Grand-duché de Luxembourg v L.#Request for a preliminary ruling from the Cour administrative.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right.#Case C-437/19.

November 26, 2021 No Comments

CELEX:62019CJ0437: Sodba Sodišča (tretji senat) z dne 25. novembra 2021.#État du Grand-duché de Luxembourg proti L.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Cour administrative.#Predhodno odločanje – Upravno sodelovanje na področju obdavčevanja – Direktiva 2011/16/EU – Člen 1(1), člen 5 in člen 20(2) – Zaprosilo za informacije – Odločba, ki vsebuje odredbo za posredovanje informacij – Zavrnitev izpolnitve odredbe – Sankcija – ‚Verjetna pomembnost‘ zaprošenih informacij – Neobstoj poimenske in posamične identifikacije davčnih zavezancev – Pojem ‚identiteta osebe, ki je predmet preverjanja ali preiskave‘ – Obrazložitev zaprosila za informacije – Obseg – Listina Evropske unije o temeljnih pravicah – Člen 47 – Pravica do učinkovitega pravnega sredstva zoper odredbo za posredovanje informacij – Člen 52(1) – Omejitev – Spoštovanje bistvene vsebine pravice.#Zadeva C-437/19.

November 26, 2021 No Comments

CELEX:62021CO0079: Order of the Court (Ninth Chamber) of 17 November 2021.#YB v Unión de Créditos Inmobiliarios SA.#Request for a preliminary ruling from the Juzgado de Primera Instancia de Ibiza.#Case C-79/21.

November 25, 2021 No Comments

CELEX:62019CJ0437: Judgment of the Court (Third Chamber) of 25 November 2021.#État du Grand-duché de Luxembourg v L.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right.#Case C-437/19.

November 25, 2021 No Comments

CELEX:62020TJ0370: Judgment of the General Court (Fourth Chamber) of 24 November 2021.#KL v European Investment Bank.#Case T-370/20.

November 25, 2021 No Comments

CELEX:62019CJ0437: Arrêt de la Cour (troisième chambre) du 25 novembre 2021.#État du Grand-duché de Luxembourg contre L.#Renvoi préjudiciel – Coopération administrative dans le domaine fiscal – Directive 2011/16/UE – Article 1er, paragraphe 1, article 5 et article 20, paragraphe 2 – Demande d’informations – Décision d’injonction de communiquer des informations – Refus de donner suite à l’injonction – Sanction – Caractère “vraisemblablement pertinent” des informations demandées – Absence d’identification nominative et individuelle des contribuables concernés – Notion d’“identité de la personne faisant l’objet d’un contrôle ou d’une enquête” – Motivation de la demande d’informations – Portée – Charte des droits fondamentaux de l’Union européenne – Article 47 – Droit à un recours juridictionnel effectif contre la décision d’injonction de communiquer des informations – Article 52, paragraphe 1 – Limitation – Respect du contenu essentiel du droit.#Affaire C-437/19.

November 25, 2021 No Comments

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CELEX:62020CJ0233: Judgment of the Court (Seventh Chamber) of 25 November 2021.#WD v job-medium GmbH, en liquidation.#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Protection of the safety and health of workers – Article 7(1) – Right to an allowance in lieu of paid annual leave not taken before the end of the employment relationship – Early termination of the employment relationship by the employee.#Case C-233/20.

November 25, 2021 No Comments

CELEX:62020CJ0249: Arrêt de la Cour (dixième chambre) du 25 novembre 2021.#Commission européenne contre UG.#Pourvoi – Fonction publique – Agent contractuel – Contrat à durée indéterminée – Résiliation – Motifs de licenciement – Dénaturation – Préjudice moral – Recevabilité – Omission de statuer sur un chef de conclusions.#Affaire C-249/20 P.

November 25, 2021 No Comments

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CELEX:62020CJ0271: Judgment of the Court (Fifth Chamber) of 25 November 2021.#Aurubis AG v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Scheme for greenhouse gas emission allowance trading – Free allocation of allowances – Decision 2011/278/EU – Article 3(d) – Fuel benchmark sub-installation – Concepts of ‘combustion’ and ‘fuel’ – Primary copper production by flash smelting – Request for allocation – Allowances requested and not yet allocated on the date of expiry of a trading period – Possibility of issuing such allowances during the subsequent trading period by way of enforcement of a judicial decision given after that date.#Case C-271/20.

November 25, 2021 No Comments

CELEX:62020CJ0289: Judgment of the Court (Third Chamber) of 25 November 2021.#IB v FA.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 2201/2003 – Jurisdiction to hear divorce applications – Article 3(1)(a) – ‘Habitual residence’ of an applicant.#Case C-289/20.

November 25, 2021 No Comments

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