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CELEX:62019CA0855: Case C-855/19: Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 69 — Chargeability of VAT — Intra-Community acquisition of motor fuels — Obligation to make early payment of VAT — Article 206 — Concept of ‘interim payments’ — Article 273 — Correct collection of VAT and prevention of evasion — Discretion of the Member States)

November 15, 2021 No Comments

CELEX:62019CA0783: Case C-783/19: Judgment of the Court (Fifth Chamber) of 9 September 2021 (Request for a preliminary ruling from the Audiencia Provincial de Barcelona — Spain) — Comité Interprofessionnel du Vin de Champagne v GB (Reference for a preliminary ruling — Agriculture — Protection of geographical indications and designations of origin for agricultural products and foodstuffs — Uniform and exhaustive nature — Regulation (EU) No 1308/2013 — Article 103(2)(a)(ii) — Article 103(2)(b) — Evocation — Protected Designation of Origin (PDO) ‘Champagne’ — Services — Comparability of products — Use of the trade name ‘Champanillo’)

November 15, 2021 No Comments

CELEX:62019CA0107: Case C-107/19: Judgment of the Court (Tenth Chamber) of 9 September 2021 (request for a preliminary ruling from the Obvodní soud pro Prahu 9 — Czech Republic — XR v Dopravní podnik hl. m. Prahy, akciová společnost (Reference for a preliminary ruling — Social policy — Directive 2003/88/EC — Organisation of working time — Concepts of ‘working time’ and ‘rest period’ — Break during which the employee must remain ready to respond to a call-out within a two-minute time limit — Primacy of EU law)

November 15, 2021 No Comments

CELEX:62019CA0768: Case C-768/19: Judgment of the Court (Third Chamber) of 9 September 2021 (Request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Federal Republic of Germany v SE (Reference for a preliminary ruling — Common policy on asylum and subsidiary protection — Directive 2011/95/EU — Third indent of Article 2(j) — Definition of ‘family member’ — Adult applying for international protection because of that adult’s family relationship with a minor who has already obtained subsidiary protection — Relevant date for assessing ‘minor’ status)

November 15, 2021 No Comments

CELEX:62018CA0605: Case C-605/18: Judgment of the Court (Fourth Chamber) of 9 September 2021 (request for a preliminary ruling from the Bundesverwaltungsgericht — Austria) — Adler Real Estate AG, Petrus Advisers LLP, GM v Finanzmarktaufsichtsbehörde (FMA) (Reference for a preliminary ruling — Securities admitted to trading on a regulated market situated or operating within a Member State — Transparency requirement — Notification of ‘major holdings’ acquired in companies by ‘persons acting in concert’ — Directive 2004/109/EC — Article 3(1a), fourth subparagraph — Concept of ‘more stringent requirements’ — Directive 2004/25/EC — ‘Supervision’ by an authority appointed pursuant to Article 4 of that directive)

November 15, 2021 No Comments

CELEX:62018CA0546: Case C-546/18: Judgment of the Court (Fourth Chamber) of 9 September 2021 (request for a preliminary ruling from the Bundesverwaltungsgericht — Austria) — FN, GM, Adler Real Estate AG, HL, Petrus Advisers LLP v Übernahmekommission (Reference for a preliminary ruling — Company law — Takeover bids — Directive 2004/25/EC — Article 5 — Mandatory bid — Article 4 — Supervisory authority — Definitive decision establishing an infringement of the obligation to submit a takeover bid — Binding effect of that decision in the context of subsequent administrative-penalty proceedings conducted by the same authority — Principle of the effectiveness of EU law — General principles of EU law — Rights of the defence — Charter of Fundamental Rights of the European Union — Articles 47 and 48 — Right to silence — Presumption of innocence — Access to an independent and impartial tribunal)

November 15, 2021 No Comments

CELEX:62021CO0415: Ordonnance de la Cour (chambre d’admission des pourvois) du 10 novembre 2021.#Comercializadora Eloro SA contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-415/21 P.

November 12, 2021 No Comments

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CELEX:62020CJ0281: Judgment of the Court (Fifth Chamber) of 11 November 2021.#Ferimet SL v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#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.#Case C-281/20.

November 12, 2021 No Comments

CELEX:62020CJ0168: Judgment of the Court (Third Chamber) of 11 November 2021.#BJ, en qualité de curateur de M. M and OV, en qualité de curateur de M. M v Mrs M and Others.#Request for a preliminary ruling from the High Court of Justice Business and Property Courts of England and Wales.#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.#Case C-168/20.

November 12, 2021 No Comments

CELEX:62020CJ0214: Judgment of the Court (Fifth Chamber) of 11 November 2021.#MG v Dublin City Council.#Request for a preliminary ruling from the The Labour Court, Ireland.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 2 – Concept of ‘working time’ – Retained firefighter – Stand-by time according to a stand-by system – Pursuit, during the period of stand-by time, of a self-employed professional activity – Constraints arising from the stand-by system.#Case C-214/20.

November 12, 2021 No Comments

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