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CELEX:62020CA0281: Case C-281/20: Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Ferimet SL v Administracíon General del Estado (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right of deduction — Article 199 — Reverse charge procedure — Principle of fiscal neutrality — Material conditions governing the right to deduct — Supplier’s status as taxable person — Burden of proof — Fraud — Abusive practice — Invoice referring to a fictitious supplier)

January 10, 2022 No Comments

CELEX:62020CA0168: Case C-168/20: Judgment of the Court (Third Chamber) of 11 November 2021 (request for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division (Business and Property Courts of England and Wales, Insolvency and Companies List) — United Kingdom) — BJ and OV, joint trustees in bankruptcy of Mr M, v Mrs M, MH, ILA, Mr M (Reference for a preliminary ruling — Freedom of movement of persons — Citizenship of the Union — Article 21 TFEU — Freedom of establishment — Article 49 TFEU — Equal treatment — Directive 2004/38/EC — Article 24(1) — Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities — Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis — That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State — Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights — Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt)

January 10, 2022 No Comments

CELEX:62020CA0091: Case C-91/20: Judgment of the Court (Grand Chamber) of 9 November 2021 (request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — LW v Bundesrepublik Deutschland (Reference for a preliminary ruling — Common policy on asylum and subsidiary protection — Standards for the qualification of third-country nationals or stateless persons as beneficiaries of international protection — Directive 2011/95/EU — Articles 3 and 23 — More favourable standards capable of being retained or introduced by the Member States for the purposes of extending the refugee or subsidiary protection status of a beneficiary of international protection to family members — Grant of a parent’s refugee status to his or her minor child as a derived right — Maintaining family unity — Best interests of the child)

January 10, 2022 No Comments

CELEX:62020CA0106: Case C-106/20 P: Judgment of the Court (Ninth Chamber) of 11 November 2021 — Hellenic Republic v European Commission (Appeal — Common agricultural policy — EAGF and EAFRD — Expenditure excluded from EU financing — Expenditure incurred by the Hellenic Republic — Conformity clearance procedure — Plea raised for the first time during the oral proceedings at first instance — Regulation (EC) No 796/2004 — Article 2(2) — Regulation (EU) No 1307/2013 — Article 4(1)(h) — Concept of ‘permanent pasture’ — Distortion of evidence — Delegated Regulation (EU) No 907/2014 — Article 12(4) — One-off correction — Conditions — Burden of proof)

January 10, 2022 No Comments

CELEX:62019CA0948: Case C-948/19: Judgment of the Court (Second Chamber) of 11 November 2021 (request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas — Lithuania) — UAB ‘Manpower Lit’ v E.S., M.L., M.P., V.V., R.V. (Reference for a preliminary ruling — Social policy — Temporary work — Directive 2008/104/EC — Article 1 — Scope of application — Concepts of ‘public undertaking’ and ‘pursuit of an economic activity’ — EU agencies — The European Institute for Gender Equality (EIGE) as a ‘user undertaking’, pursuant to Article 1(2) of that Directive — Article 5(1) — Principle of equal treatment — Basic working and employment conditions — Concept of ‘same job’ — Regulation (EC) No 1922/2006 — Article 335 TFEU — Principle of administrative autonomy of an EU institution — Article 336 TFEU — Staff Regulations of Officials and the Conditions of Employment of Other Servants of the European Union)

January 10, 2022 No Comments

CELEX:62019CA0938: Case C-938/19: Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Verwaltungsgericht Berlin — Germany) — Energieversorgungscenter Dresden-Wilschdorf GmbH & Co. KG v Bundesrepublik Deutschland (Reference for a preliminary ruling — Environment — Directive 2003/87/EC — Greenhouse gas emission allowance trading scheme — Article 2(1) — Scope — Article 3(e) — Concept of ‘installation’ — Effect on emissions and pollution — Ancillary units not generating as such greenhouse gas emissions — Article 10a — Transitional rules for free allocation of allowances — Data Collection Template — Corrected eligibility ratio — Method of calculation — Decision 2011/278/EU — Third subparagraph of Article 6(1) — Export of cooling to an entity that belongs to a sector exposed to a significant risk of carbon leakage)

January 10, 2022 No Comments

CELEX:62019CA0933: Case C-933/19 P: Judgment of the Court (Second Chamber) of 11 November 2021 — Autostrada Wielkopolska S.A. v European Commission, Republic of Poland (Appeal — State aid — Toll-motorway concession — Law providing for an exemption from tolls for certain vehicles — Compensation granted to the concession holder by the Member State for loss of revenue — Shadow toll — Compensation found by the European Commission to be excessive and to include State aid — Commission decision declaring that aid incompatible with the internal market and ordering its recovery — Procedural rights of the aid beneficiary — Commission’s obligation to exercise particular vigilance — Concept of ‘State aid’ — Advantage — Improvement of the concession holder’s expected financial situation — Criterion of the private operator in a market economy — Distortion of the evidence — Breach of the obligation to state reasons — Misreading of the decision at issue — Substitution of grounds — Reversal of the burden of proof — Breach of the principle of primacy of EU law — Judicial review to be conducted by the General Court — Requirements and limits)

January 10, 2022 No Comments

CELEX:62019CA0852: Case C-852/19: Judgment of the Court (First Chamber) of 11 November 2021 (request for a preliminary ruling from the Spetsializiran nakazatelen sad — Bulgaria) — Criminal proceedings against Ivan Gavanozov (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive 2014/41/EU — European Investigation Order in criminal matters — Article 14 — Legal remedies — Charter of Fundamental Rights of the European Union — Article 47 — Absence of legal remedies in the issuing Member State — Decision ordering searches, seizures and a hearing of a witness by videoconference)

January 10, 2022 No Comments

CELEX:62019CA0819: Case C-819/19: Judgment of the Court (Second Chamber) of 11 November 2021 (request for a preliminary ruling from the Rechtbank Amsterdam- Netherlands) — Stichting Cartel Compensation, Equilib Netherlands BV v Koninklijke Luchtvaart Maatschappij NV and Others (Reference for a preliminary ruling — Articles 81, 84 and 85 EC — Article 53 of the EEA Agreement — Cartels — Conduct of undertakings in the air transport sector between the European Economic Area (EEA) and third countries which took place when Articles 84 and 85 EC were in force — Action for damages — Jurisdiction of national courts to apply Article 81 EC and Article 53 of the EEA Agreement)

January 10, 2022 No Comments

CELEX:62019TA0661: Case T-661/19: Judgment of the General Court of 10 November 2021 — Sasol Germany and Others v Commission (REACH — Substances of very high concern — Establishment of a list of identified substances with a view to their eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 — Decision identifying the substance 4-tert-butylphenol as a substance meeting the criteria for inclusion in the list — Article 57 of Regulation (EC) No 1907/2006 — Weight of evidence approach — Manifest error of assessment — Proportionality)

January 10, 2022 No Comments

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