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CELEX:62021CJ0752: Judgment of the Court (Eighth Chamber) of 9 March 2023.#JP EOOD v Otdel „Mitnichesko razsledvane i razuznavane“ /MRR/ v TD „Mitnitsa Burgas“.#Reference for a preliminary ruling – Regulation (EU) No 952/2013 – Union Customs Code – Legal remedies – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Smuggled goods – Goods belonging to a third party seized in the course of administrative-offence proceedings – National legislation excluding that third party from the category of persons entitled to bring an action against the administrative penalty notice ordering the seizure.#Case C-752/21.
March 9, 2023
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CELEX:62022CJ0356: Judgment of the Court (Fifth Chamber) of 9 March 2023.#Pro Rauchfrei e.V. v JS e.K.#Reference for a preliminary ruling – Manufacture, presentation and sale of tobacco products – Directive 2014/40/EU – Labelling and packaging – Article 2(40) – Concept of ‘placing on the market’ – Article 8(3) – Health warnings to appear on each unit packet of a tobacco product and any outside packaging – Prohibition on hiding – Automatic vending machines for packets of cigarettes – Packets of cigarettes which are not visible from the outside.#Case C-356/22.
March 9, 2023
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CELEX:62021CJ0571: Judgment of the Court (Fifth Chamber) of 9 March 2023.#RWE Power Aktiengesellschaft v Hauptzollamt Duisburg.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Second and third sentences of Article 21(3) – Electricity used to produce electricity and to maintain the ability to produce electricity – Exemption – Scope – Opencast mining operations – Electricity used in order to operate fuel bunkers and means of transport.#Case C-571/21.
March 9, 2023
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CELEX:62022CJ0177: Judgment of the Court (Ninth Chamber) of 9 March 2023.#JA v Wurth Automotive GmbH.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Jurisdiction over consumer contracts – Concept of ‘consumer’ – Conduct of the person claiming the status of consumer that may give rise to the impression, on the part of the other contracting party, that he or she is acting for professional purposes.#Case C-177/22.
March 9, 2023
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CELEX:62022CJ0239: Judgment of the Court (Eighth Chamber) of 9 March 2023.#État belge and Promo 54 v Promo 54 and État belge.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 12(1) and (2) – Supply, before first occupation, of a building or parts of a building and of the land on which the building stands – No provisions in national law providing for detailed rules for applying the criterion relating to first occupation – Article 135(1)(j) – Exemptions – Supply, after conversion, of a building which was the subject of a first occupation before the conversion – National administrative legal commentary treating buildings which have undergone substantial conversions in the same way as new buildings.#Case C-239/22.
March 9, 2023
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CELEX:62021CJ0375: Judgment of the Court (Second Chamber) of 9 March 2023.#Sdruzhenie „Za Zemyata – dostap do pravosadie“ and Others v Izpalnitelen director na Izpalnitelna agentsia po okolna sreda and „TETS Maritsa iztok 2“ EAD.#Reference for a preliminary ruling – Environment – Ambient air quality – Directive 2008/50/EC – Articles 13 and 23 – Limit values for the protection of human health – Exceedance – Air quality plan – Directive 2010/75/EU – Integrated pollution prevention and control – Update of a permit to operate a power plant – Emission limit values – Article 15(4) – Application for a derogation setting less strict emission limit values – Significant pollution – Article 18 – Compliance with environmental quality standards – Obligations of the competent authority.#Case C-375/21.
March 9, 2023
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CELEX:62022CJ0042: Judgment of the Court (Ninth Chamber) of 9 March 2023.#Generali Seguros SA, ancienemment Global, Companhia de Seguros SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemption from VAT – Article 135(1)(a) – Exemption of insurance and reinsurance transactions – Article 136(a) – Exemption of supplies of goods used solely for an exempt activity – Concept of ‘insurance transactions’ – Resale of parts from written-off motor vehicles purchased from insured persons – Principle of fiscal neutrality.#Case C-42/22.
March 9, 2023
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CELEX:62022CJ0358: Judgment of the Court (Seventh Chamber) of 9 March 2023.#Bolloré logistics SA v Direction interrégionale des douanes et droits indirects de Caen and Others.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 195 – Article 217(1) – Article 221(1) – Common Customs Tariff – Obligations on the part of the guarantor of the debtor of a customs debt – Procedures for the communication of the customs debt – Duty corresponding to that debt which has not been lawfully communicated to the debtor – Whether the customs debt is payable by the joint and several guarantor.#Case C-358/22.
March 9, 2023
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