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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

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

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

CELEX:62019CB0173: Case C-173/19 P: Order of the Court (First Chamber) of 3 September 2021 — Scandlines Danmark ApS, Scandlines Deutschland GmbH v European Commission, Kingdom of Denmark (Appeal — Article 181 of the Rules of Procedure of the Court — Action for annulment — State aid — Public financing of the Fehmarn Belt fixed rail-road link — Individual aid — Act not open to challenge — Purely confirmatory measure — Preparatory measure)

November 22, 2021 No Comments

CELEX:62020CA0422: Case C-422/20: Judgment of the Court (Sixth Chamber) of 9 September 2021 (request for a preliminary ruling from the Oberlandesgericht Köln — Germany) — RK v CR (Reference for a preliminary ruling — Judicial cooperation in civil matters — Succession — Regulation (EU) No 650/2012 — Article 6(a) — Declining of jurisdiction — Article 7(a) — Jurisdiction — Examination by the court second seised — Article 22 — Choice of law applicable — Article 39 — Mutual recognition — Article 83(4) — Transitional provisions)

November 22, 2021 No Comments

CELEX:62020CA0341: Case C-341/20: Judgment of the Court (Eighth Chamber) of 16 September 2021 — European Commission v Italian Republic (Failure of a Member State to fulfil obligations — Article 258 TFEU — Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(c) — Exemption of energy products used as fuel for the purposes of navigation within EU waters — Exemption granted only to private pleasure craft which are the subject of a charter agreement)

November 22, 2021 No Comments

CELEX:62020CA0406: Case C-406/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Phantasialand v Finanzamt Brühl (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Annex III, point 7 — Admission fee for amusement parks and fairs — Principle of fiscal neutrality — Services provided by static and mobile fairground entertainers — Comparability — Context — Point of view of the average consumer — Expert opinion)

November 22, 2021 No Comments

CELEX:62020CA0277: Case C-277/20: Judgment of the Court (First Chamber) of 9 September 2021 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — Proceedings brought by UM (Reference for a preliminary ruling — Judicial cooperation in civil matters — Succession — Regulation (EU) No 650/2012 — Article 3(1)(b) — Concept of ‘agreement as to succession’ — Scope — Contract transferring ownership mortis causa — Article 83(2) — Choice of applicable law — Transitional provisions)

November 22, 2021 No Comments

CELEX:62020CA0294: Case C-294/20: Judgment of the Court (Tenth Chamber) of 9 September 2021 (request for a preliminary ruling from the Audiencia Nacional — Spain) — GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central (Reference for a preliminary ruling — Harmonisation of the laws of the Member States relating to turnover taxes — Eighth Directive 79/1072/EEC — Articles 3, 6 and 7 — Arrangements for the refund of value added tax (VAT) — Taxable persons not established in the territory of the country — Refusal of refund of VAT paid — Documents constituting evidence of the right to a refund — Failure to submit supporting documents within the time limit)

November 22, 2021 No Comments

CELEX:62020CA0208: Joined Cases C-208/20 and C-256/20: Judgment of the Court (Sixth Chamber) of 9 September 2021 (requests for a preliminary ruling from the Sofiyski Rayonen sad — Bulgaria) — ‘Toplofikatsia Sofia’ EAD, ‘CHEZ Elektro Bulgaria’ AD and ‘Agentsia za control na prosrocheni zadalzhenia’ EOOD (C-208/20); ‘Toplofikatsia Sofia’ EAD (C-256/20) (Reference for a preliminary ruling — Article 20(2)(a) TFEU — Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union — Regulation (EC) No 1206/2001 — Cooperation between the courts of the Member States in the taking of evidence in civil and commercial matters — Article 1(1)(a) — Regulation (EU) No 1215/2012 — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Article 5(1) — Outstanding debts — Legal decisions — Orders for payment — Service — Debtor residing at an unknown address in a Member State other than that of the court seised)

November 22, 2021 No Comments

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