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CELEX:62019CJ0373: Judgment of the Court (Ninth Chamber) of 21 October 2021.#Finanzamt München Abteilung III v Dubrovin & Tröger GbR – Aquatics.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) and (j) – Exemptions for certain activities in the public interest – Provision of children’s or young people’s education, school or university education – School or university education – Basic swimming tuition.#Case C-373/19.
October 21, 2021
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CELEX:62020CJ0080: Urteil des Gerichtshofs (Fünfte Kammer) vom 21. Oktober 2021.#Wilo Salmson France SAS gegen Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti und Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 167 bis 171 und Art. 178 Buchst. a – Recht auf Vorsteuerabzug – Erstattung der Mehrwertsteuer an nicht im Mitgliedstaat der Erstattung, sondern in einem anderen Mitgliedstaat ansässige Steuerpflichtige – Besitz einer Rechnung – Richtlinie 2008/9/EG – Ablehnung des Erstattungsantrags – ‚Stornierung‘ der Rechnung durch den Lieferer – Ausstellung einer neuen Rechnung – Neuer Erstattungsantrag – Ablehnung.#Rechtssache C-80/20.
October 21, 2021
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CELEX:62019CJ0845: Judgment of the Court (Third Chamber) of 21 October 2021.#Okrazhna prokuratura – Varna v DR.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/42/EU – Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – Scope – Confiscation of illegally obtained assets – Economic benefit derived from a criminal offence which has not been the subject of a conviction – Article 4 – Confiscation – Article 5 – Extended confiscation – Article 6 – Confiscation from a third party – Conditions – Confiscation of money allegedly belonging to a third party – Third party having no right to appear as a party in the confiscation proceedings – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-845/19.
October 21, 2021
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CELEX:62020CJ0282: Judgment of the Court (Tenth Chamber) of 21 October 2021.#Spetsializirana prokuratura v ZX.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2012/13/EU – Right to information in criminal proceedings – Article 6(3) – Rights of suspects or accused persons to be informed of their rights – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – National law not providing for a procedural mechanism for remedying errors and omissions in the content of the indictment.#Case C-282/20.
October 21, 2021
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CELEX:62019CJ0866: Judgment of the Court (Third Chamber) of 21 October 2021.#SC v Zakład Ubezpieczeń Społecznych I Oddział w Warszawie.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 883/2004 – Article 52(1)(b) – Worker who has been employed in two Member States – Minimum period required by national law for acquisition of entitlement to a retirement pension – Account taken of the contribution period completed under the legislation of another Member State – Aggregation – Calculation of the amount of the retirement benefit to be paid.#Case C-866/19.
October 21, 2021
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CELEX:62020CJ0396: Urteil des Gerichtshofs (Dritte Kammer) vom 21. Oktober 2021.#CHEP Equipment Pooling NV gegen Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Vorlage zur Vorabentscheidung – Steuerwesen – Mehrwertsteuer – Regelung der Erstattung der Mehrwertsteuer an nicht im Mitgliedstaat der Erstattung ansässige Steuerpflichtige – Richtlinie 2008/9/EG – Art. 20 Abs. 1 – Anforderung zusätzlicher Informationen durch den Mitgliedstaat der Erstattung – Angaben, die Gegenstand eines Ersuchens um zusätzliche Informationen sein können – Unstimmigkeit zwischen dem im Erstattungsantrag genannten und dem in den vorgelegten Rechnungen ausgewiesenen Betrag – Grundsatz der guten Verwaltung – Grundsatz der Neutralität der Mehrwertsteuer – Ausschlussfrist – Auswirkungen auf die Berichtigung des Fehlers des Steuerpflichtigen.#Rechtssache C-396/20.
October 21, 2021
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CELEX:62020CJ0393: Arrêt de la Cour (huitième chambre) du 21 octobre 2021.#T.B. et D. sp. z. o. o. contre G. I. A/S.#Renvoi préjudiciel – Coopération judiciaire en matière civile – Compétence judiciaire et exécution des décisions en matière civile et commerciale – Règlement (UE) nº 1215/2012 – Compétence en matière d’assurances – Article 11, paragraphe 1, sous b) – Article 12 – Article 13, paragraphe 2 – Champ d’application personnel – Notion de “personne lésée” – Professionnel – Compétences spéciales – Article 7, point 2.#Affaire C-393/20.
October 21, 2021
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CELEX:62020CJ0402: Judgment of the Court (Eighth Chamber) of 21 October 2021.#Lípidos Santiga, SA v European Commission.#Appeal – Energy – Directive (EU) 2018/2001 – Promotion of the use of energy from renewable sources – Limit on use of biofuels produced from food and feed crops – Delegated Regulation (EU) 2019/807 – Definition of high indirect land-use change (ILUC) risk feedstock – Palm oil – Action for annulment – Condition that a natural or legal person must be directly concerned – Inadmissibility.#Case C-402/20 P.
October 21, 2021
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