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CELEX:62014CJ0386_SUM: Sodba Sodišča (drugi senat) z dne 2. septembra 2015.#Groupe Steria SCA proti Ministère des Finances et des Comptes publics.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Cour administrative d’appel de Versailles.#Predhodno odločanje – Davčna zakonodaja – Svoboda ustanavljanja – Direktiva 90/435/EGS – Člen 4(2) – Čezmejna razdelitev dividend – Davek od dohodkov pravnih oseb – Obdavčenje skupin (francoska ‚intégration fiscale‘) – Oprostitev od obdavčenja dividend, ki so jih izplačale hčerinske družbe, ki so del povezane davčne skupine – Pogoj rezidentstva – Dividende, ki so jih izplačale hčerinske družbe nerezidentke – Stroški in izdatki v zvezi z deleži, ki jih ni mogoče odbiti.#Zadeva C-386/14.

October 15, 2021 No Comments

CELEX:62021CO0316: Order of the Court (Ninth Chamber) of 6 October 2021.#Monument Vandekerckhove NV v Stad Gent.#Request for a preliminary ruling from the Raad van State.#Case C-316/21.

October 14, 2021 No Comments

CELEX:62021CO0145: Order of the Court (Ninth Chamber) of 6 October 2021.#José María Castillejo Oriol v Kingdom of Spain and European Commission.#Case C-145/21 P.

October 14, 2021 No Comments

CELEX:62020TJ0022: Judgment of the General Court (First Chamber) of 13 October 2021 (Extracts).#IB v European Union Intellectual Property Office.#Case T-22/20.

October 14, 2021 No Comments

CELEX:62018CJ0186: Judgment of the Court (Seventh Chamber) of 14 October 2021.#José Cánovas Pardo SL v Club de Variedades Vegetales Protegidas.#Reference for a preliminary ruling – Community plant variety rights – Regulation (EC) No 2100/94 – Article 96 – Calculation of the period of prescription for claims pursuant to Articles 94 and 95 – Point from which time starts to run – Date of grant of Community rights and of knowledge of the act and of the identity of the party liable – Date on which the course of action in question ceased – Repeated acts – Continuous acts – Restricted to acts carried out more than three years ago.#Case C-186/18.

October 14, 2021 No Comments

CELEX:62020CJ0029: Judgment of the Court (First Chamber) of 14 October 2021.#Biofa AG v Sikma D. Vertriebs GmbH und Co. KG.#Reference for a preliminary ruling – Regulation (UE) No 528/2012 – Article 3(1)(a) and (c) – Definitions of ‘biocidal product’ and ‘active substance’ – Conditions – Mode of action other than mere physical or mechanical action – Article 9(1)(a) – Approval of an active substance – Scope of approval.#Case C-29/20.

October 14, 2021 No Comments

CELEX:62020CJ0373: Judgment of the Court (Seventh Chamber) of 14 October 2021.#A.M. v Dyrektor Z. Oddziału Regionalnego Agencji Restrukturyzacji i Modernizacji Rolnictwa.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Common rules – Single payment scheme – Regulation (EC) No 1120/2009 – Article 2(c) – Concept of ‘permanent pasture’ – Crop rotation – Natural periodic flooding of meadows and pastures situated in a special environmental protection area.#Case C-373/20.

October 14, 2021 No Comments

CELEX:62019CJ0683: Judgment of the Court (Fifth Chamber) of 14 October 2021.#Viesgo Infraestructuras Energéticas SL v Administración General del Estado and Others.#Reference for a preliminary ruling – Common rules for the internal market in electricity – Directive 2009/72/EC – Article 3(2) and (6) – Imposition of public service obligations – Financing of a regulated discount for the purpose of the protection of vulnerable consumers – Requirements of transparency and non-discrimination.#Case C-683/19.

October 14, 2021 No Comments

CELEX:62020CJ0231: Judgment of the Court (Second Chamber) of 14 October 2021.#MT v Landespolizeidirektion Steiermark.#Reference for a preliminary ruling – Freedom to provide services – Article 56 TFEU – Games of chance – Making prohibited lotteries available – Penalties – Proportionality – Minimum-level fines – Accumulation – No limit – Custodial sentence in the event of non-payment – Proportional contribution to the costs of proceedings – Article 49(3) of the Charter of Fundamental Rights of the European Union.#Case C-231/20.

October 14, 2021 No Comments

CELEX:62020CJ0045: Judgment of the Court (Eighth Chamber) of 14 October 2021.#E v Finanzamt N.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Case C-45/20.

October 14, 2021 No Comments

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