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CELEX:62020CA0144: Case C-144/20: Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — AS ‘LatRailNet’, ‘Latvijas dzelzceļš’ VAS v Valsts dzelzceļa administrācija (Reference for a preliminary ruling — Rail transport — Directive 2012/34/EU — Articles 32 and 56 — Railway infrastructure charging — Independence of the infrastructure manager — Functions of the regulatory body — Concept of ‘optimal competitiveness of rail market segments’ — Exclusive right to a rail segment — Public service operator)
November 22, 2021 No Comments
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CELEX:62021CB0131: Case C-131/21: Order of the Court (Ninth Chamber) of 1 September 2021 — (request for a preliminary ruling from the Budai Központi Kerületi Bíróság — Hungary) — criminal proceedings against KI (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court — Charter of Fundamental Rights of the European Union — Ne bis in idem principal — Cumulation of penalties — Nature of a police sanction — Implementation of national law — Lack of connection to EU law — Clear lack of jurisdiction of the Court)
November 22, 2021 No Comments
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CELEX:62020CB0706: Case C-706/20: Order of the Court (Tenth Chamber) of 3 September 2021 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Amoena Ltd v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 6212 and 9021 — Mastectomy bras — Implementing Regulation (EU) 2017/1167 — Notion of ‘accessories’ — Interpretation of the judgment of 19 December 2019, Amoena (C 677/18, EU:C:2019:1142))
November 22, 2021 No Comments
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CELEX:62020CB0387: Case C-387/20: Order of the Court (Sixth Chamber) of 1 September 2021 (request for a preliminary ruling from the Zastępca notarialny w Krapkowicach Marcin Margoński, on behalf of Justyna Gawlica, Notariusz w Krapkowicach — Poland) — Proceedings brought by OKR (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Notary acting as a deputy for another notary — Definition of ‘court or tribunal’ — Criteria — Inadmissibility of the request for a preliminary ruling)
November 22, 2021 No Comments
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CELEX:62020CA0021: Case C-21/20: Judgment of the Court (Fourth Chamber) of 16 September 2021 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — Balgarska natsionalna televizia v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Scope — Article 2(1)(c) — Supply of services for consideration — Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers — Article 168 — Right of deduction — Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT)
November 22, 2021 No Comments
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CELEX:62020CA0449: Case C-449/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Real Vida Seguros SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Article 63 TFEU — Free movement of capital — Income tax — Dividends attached to listed shares — Tax advantage reserved for dividends attached to shares listed on the national stock exchange — Difference in treatment — Objective distinguishing criterion — Restriction — Article 65 TFEU — Objectively comparable situations — Justification — Objective of a purely economic nature)
November 22, 2021 No Comments
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