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CELEX:62022CA0100: Case C-100/22 P: Judgment of the Court (Sixth Chamber) of 4 May 2023 — KY v Court of Justice of the European Union (Appeal — Civil service — Officials — Staff Regulations of Officials of the European Union — Article 77 — Pension — Article 11(2) of Annex VIII to the Staff Regulations — Transfer of national pension rights to the pension scheme of the European Union institutions — Crediting of additional pensionable years — Article 2 of Annex VIII to the Staff Regulations — Pension calculation — Fourth paragraph of Article 77 of the Staff Regulations — The ‘minimum subsistence figure’ rule — Request for reimbursement of the portion of the transferred pension rights not reflected in the EU pension amount — Unjust enrichment)

June 19, 2023 No Comments

CELEX:62021CA0677: Case C-677/21, Fluvius Antwerpen: Judgment of the Court (Seventh Chamber) of 27 April 2023 (request for a preliminary ruling from the Vredegerecht te Antwerpen — Belgium) — Fluvius Antwerpen v MX (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Taxable transactions — Article 2(1)(a) — Concept of ‘supply of goods for consideration’ — Article 9(1) — Economic activity — Article 14(1) and (2)(a) — Supply of goods — Unlawful consumption of electricity — Principle of neutrality of VAT — Charging the consumer for compensation including the price of the electricity consumed — Regional legislation of a Member State — Taxable person — Sui generis entity mandated by municipalities — Concept of ‘body governed by public law’ — Directive 2006/112/EC — Article 13(1), third subparagraph, and Annex I — Principle of taxability of electricity distribution — Concept of ‘negligible activity’)

June 19, 2023 No Comments

CELEX:62021CA0628: Case C-628/21, Castorama Polska and Knor: Judgment of the Court (Fifth Chamber) of 27 April 2023 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — TB (Reference for a preliminary ruling — Intellectual property — Directive 2004/48/EC — Measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights — Right of information — Locus standi — Need to establish the existence of an intellectual property right in advance)

June 19, 2023 No Comments

CELEX:62021CA0528: Case C-528/21, M.D. (Ban on Entering Hungary): Judgment of the Court (Fourth Chamber) of 27 April 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — M.D. v Országos Idegenrendészeti Főigazgatóság Budapesti és Pest Megyei Regionális Igazgatósága (Reference for a preliminary ruling — Immigration policy — Article 20 TFEU — Genuine enjoyment of the substance of the rights which flow from the status of EU citizenship — Article 47 of the Charter of Fundamental Rights of the European Union — Directive 2008/115/EC — Common standards and procedures in Member States for returning illegally staying third-country nationals — Articles 5, 11 and 13 — Direct effect — Right to an effective judicial remedy — Decision banning entry and stay adopted in respect of a third-country national, a family member of a minor EU citizen — Threat to national security — Failure to take into account the individual situation of that third-country national — Refusal to comply with a court decision suspending the effects of that prohibition decision — Consequences)

June 19, 2023 No Comments

CELEX:62021CA0516: Case C-516/21, Finanzamt X (Permanently installed equipment and machinery): Judgment of the Court (Fourth Chamber) of 4 May 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt X v Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(2), first subparagraph, point (c) — Exceptions to the exemption provided for in Article 135(1)(l) — Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building)

June 19, 2023 No Comments

CELEX:62021CA0677: Case C-677/21, Fluvius Antwerpen: Judgment of the Court (Seventh Chamber) of 27 April 2023 (request for a preliminary ruling from the Vredegerecht te Antwerpen — Belgium) — Fluvius Antwerpen v MX (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Taxable transactions — Article 2(1)(a) — Concept of ‘supply of goods for consideration’ — Article 9(1) — Economic activity — Article 14(1) and (2)(a) — Supply of goods — Unlawful consumption of electricity — Principle of neutrality of VAT — Charging the consumer for compensation including the price of the electricity consumed — Regional legislation of a Member State — Taxable person — Sui generis entity mandated by municipalities — Concept of ‘body governed by public law’ — Directive 2006/112/EC — Article 13(1), third subparagraph, and Annex I — Principle of taxability of electricity distribution — Concept of ‘negligible activity’)

June 19, 2023 No Comments

CELEX:62021CA0628: Case C-628/21, Castorama Polska and Knor: Judgment of the Court (Fifth Chamber) of 27 April 2023 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — TB (Reference for a preliminary ruling — Intellectual property — Directive 2004/48/EC — Measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights — Right of information — Locus standi — Need to establish the existence of an intellectual property right in advance)

June 19, 2023 No Comments

CELEX:62021CA0528: Case C-528/21, M.D. (Ban on Entering Hungary): Judgment of the Court (Fourth Chamber) of 27 April 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — M.D. v Országos Idegenrendészeti Főigazgatóság Budapesti és Pest Megyei Regionális Igazgatósága (Reference for a preliminary ruling — Immigration policy — Article 20 TFEU — Genuine enjoyment of the substance of the rights which flow from the status of EU citizenship — Article 47 of the Charter of Fundamental Rights of the European Union — Directive 2008/115/EC — Common standards and procedures in Member States for returning illegally staying third-country nationals — Articles 5, 11 and 13 — Direct effect — Right to an effective judicial remedy — Decision banning entry and stay adopted in respect of a third-country national, a family member of a minor EU citizen — Threat to national security — Failure to take into account the individual situation of that third-country national — Refusal to comply with a court decision suspending the effects of that prohibition decision — Consequences)

June 19, 2023 No Comments

CELEX:62021CA0516: Case C-516/21, Finanzamt X (Permanently installed equipment and machinery): Judgment of the Court (Fourth Chamber) of 4 May 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt X v Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(2), first subparagraph, point (c) — Exceptions to the exemption provided for in Article 135(1)(l) — Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building)

June 19, 2023 No Comments

CELEX:62021CA0677: Case C-677/21, Fluvius Antwerpen: Judgment of the Court (Seventh Chamber) of 27 April 2023 (request for a preliminary ruling from the Vredegerecht te Antwerpen — Belgium) — Fluvius Antwerpen v MX (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Taxable transactions — Article 2(1)(a) — Concept of ‘supply of goods for consideration’ — Article 9(1) — Economic activity — Article 14(1) and (2)(a) — Supply of goods — Unlawful consumption of electricity — Principle of neutrality of VAT — Charging the consumer for compensation including the price of the electricity consumed — Regional legislation of a Member State — Taxable person — Sui generis entity mandated by municipalities — Concept of ‘body governed by public law’ — Directive 2006/112/EC — Article 13(1), third subparagraph, and Annex I — Principle of taxability of electricity distribution — Concept of ‘negligible activity’)

June 19, 2023 No Comments

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