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CELEX:62021CO0221: Ordonnance de la Cour (neuvième chambre) du 2 mai 2022.#Správa železnic, státní organizace contre České dráhy a.s. e.a. et České dráhy a.s. contre Univerzita Pardubice e.a.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Transports ferroviaires – Directive 2012/34/UE – Décisions de l’organisme de contrôle – Article 56, paragraphe 10 – Contrôle juridictionnel – Droit national prévoyant la compétence des juridictions civiles – Modalités du recours – Compatibilité avec la directive 2012/34 – Irrecevabilité manifeste de la demande de décision préjudicielle.#Affaires jointes C-221/21 et C-222/21.

May 10, 2022 No Comments

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CELEX:62020CJ0570: Judgment of the Court (First Chamber) of 5 May 2022.#Criminal proceedings against Direction départementale des finances publiques de la Haute-Savoie.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of the penalties imposed – Penalties of different kinds.#Case C-570/20.

May 9, 2022 No Comments

CELEX:62020CJ0570: Sodba Sodišča (prvi senat) z dne 5. maja 2022.#Kazenski postopek proti Direction départementale des finances publiques de la Haute-Savoie.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Cour de cassation.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Goljufivo prikrivanje dolgovanega davka – Sankcije – Nacionalna zakonodaja, ki za isto dejansko stanje določa upravno in kazensko sankcijo – Listina Evropske unije o temeljnih pravicah – Člen 49 – Člen 50 – Načelo ne bis in idem – Člen 52(1) – Omejitve načela ne bis in idem – Zahteva določiti jasna in natančna pravila – Možnost upoštevati razlago nacionalne zakonodaje, ki so jo podala nacionalna sodišča – Nujnost določiti pravila, ki zagotavljajo sorazmernost celote naloženih sankcij – Sankcije različne narave.#Zadeva C-570/20.

May 9, 2022 No Comments

CELEX:62019CJ0451: Judgment of the Court (Fourth Chamber) of 5 May 2022.#Subdelegación del Gobierno en Toledo v XU and QP.#Requests for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha.#Joined Cases C-451/19 and C-532/19.

May 9, 2022 No Comments

CELEX:62017CO0395: Beschluss des Gerichtshofs (Erste Kammer) vom 26. April 2022.#Europäische Kommission gegen Königreich der Niederlande.#Rechtssache C-395/17 INT.

May 9, 2022 No Comments

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CELEX:62021CJ0218: Judgment of the Court (Sixth Chamber) of 5 May 2022.#Autoridade Tributária e Aduaneira v DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Rates – Temporary provisions for particular labour-intensive services – Point 2 of Annex IV – Renovation and repairing of private dwellings – Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings.#Case C-218/21.

May 6, 2022 No Comments

CELEX:62021CJ0179: Judgment of the Court (Third Chamber) of 5 May 2022.#absoluts-bikes and more- GmbH & Co. KG v the-trading-company GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 6(1)(m) – Distance contract between a consumer and a trader – Obligation of the trader to inform the consumer of the existence and the conditions of a manufacturer’s commercial guarantee – Conditions under which such an obligation arises – Content of the information to be provided to the consumer about the manufacturer’s commercial guarantee – Impact of Article 6(2) of Directive 1999/44/EC.#Case C-179/21.

May 6, 2022 No Comments

CELEX:62021CJ0218: Sodba Sodišča (šesti senat) z dne 5. maja 2022.#Autoridade Tributária e Aduaneira proti DSR – Montagem e Manutenção de Ascensores e Escadas Rolantes SA.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Supremo Tribunal Administrativo.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Davčna stopnja – Začasne določbe za nekatere delovno intenzivne storitve – Priloga IV, točka 2 – Obnova in popravila zasebnih stanovanj – Uporaba nižje stopnje DDV za storitve popravil in vzdrževanja dvigal stanovanjskih stavb.#Zadeva C-218/21.

May 6, 2022 No Comments

CELEX:62020CJ0570: Sodba Sodišča (prvi senat) z dne 5. maja 2022.#BV proti Direction départementale des finances publiques de la Haute-Savoie.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Cour de cassation.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Goljufivo prikrivanje dolgovanega davka – Sankcije – Nacionalna zakonodaja, ki za isto dejansko stanje določa upravno in kazensko sankcijo – Listina Evropske unije o temeljnih pravicah – Člen 49 – Člen 50 – Načelo ne bis in idem – Člen 52(1) – Omejitve načela ne bis in idem – Zahteva določiti jasna in natančna pravila – Možnost upoštevati razlago nacionalne zakonodaje, ki so jo podala nacionalna sodišča – Nujnost določiti pravila, ki zagotavljajo sorazmernost celote naloženih sankcij – Sankcije različne narave.#Zadeva C-570/20.

May 6, 2022 No Comments

CELEX:62020CJ0570: Judgment of the Court (First Chamber) of 5 May 2022.#BV v Direction départementale des finances publiques de la Haute-Savoie.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of the penalties imposed – Penalties of different kinds.#Case C-570/20.

May 6, 2022 No Comments

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