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CELEX:62021CJ0433: Sodba Sodišča (osmi senat) z dne 6. oktobra 2022.#Agenzia delle Entrate proti Contship Italia SpA.#Predhodno odločanje – Neposredno obdavčenje – Svoboda ustanavljanja – Davek od dohodkov pravnih oseb – Davčna ureditev o preprečevanju izogibanja davkom za slamnate družbe – Določitev obdavčljivega dohodka na podlagi domnevnega minimalnega dohodka – Izključitev družb in subjektov, ki kotirajo na nacionalnih reguliranih trgih, s področja uporabe te davčne ureditve.#Združeni zadevi C-433/21 in C-434/21.

November 24, 2022 No Comments

CELEX:62021TJ0072: Judgment of the General Court (First Chamber, Extended Composition) of 23 November 2022.#Ian James Bowden and Janey Young v European Union Agency for Law Enforcement Cooperation.#Case T-72/21.

November 24, 2022 No Comments

CELEX:62021CJ0302: Judgment of the Court (Fourth Chamber) of 24 November 2022.#Casilda v Banco Cetelem SA.#Reference for a preliminary ruling – Dispute in the main proceedings which has become devoid of purpose – No need to adjudicate.#Case C-302/21.

November 24, 2022 No Comments

CELEX:62021CJ0289: Judgment of the Court (Fifth Chamber) of 24 November 2022.#IG v Varhoven administrativen sad.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union Effective judicial protection – National procedural rule providing that an action seeking to dispute the compatibility of a national provision with EU law is devoid of purpose where the provision is repealed in the course of proceedings.#Case C-289/21.

November 24, 2022 No Comments

CELEX:62021CJ0358: Judgment of the Court (Seventh Chamber) of 24 November 2022.#Tilman SA v Unilever Supply Chain Company AG.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the enforcement of judgments in civil and commercial matters – Lugano II Convention – Jurisdiction clause – Formal requirements – Clause included in the general terms and conditions – General terms and conditions which may be viewed and printed from a hypertext link mentioned in a contract concluded in writing – Consent of the parties.#Case C-358/21.

November 24, 2022 No Comments

CELEX:62021CJ0296: Judgment of the Court (Third Chamber) of 24 November 2022.#Proceedings brought by A.#Reference for a preliminary ruling – Control of the acquisition and possession of weapons – Directive 91/477/EEC – Annex I, Part III – Deactivation standards and techniques – Implementing Regulation (EU) 2015/2403 – Verification and certification of deactivation of firearms – Article 3 – Verifying entity approved by a national authority – Issuance of a deactivation certificate – Entity not included on the list published by the European Commission – Transfer of deactivated firearms within the European Union – Article 7 – Mutual recognition.#Case C-296/21.

November 24, 2022 No Comments

CELEX:62021CJ0458: Judgment of the Court (Eighth Chamber) of 24 November 2022.#CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(c) – Exemptions for certain activities in the public interest – Provision of medical care in the exercise of the medical and paramedical professions – Service used by an insurance company to review the accuracy of a diagnosis of serious illness and find and provide the best possible care and treatment abroad.#Case C-458/21.

November 24, 2022 No Comments

CELEX:62020CJ0638: Judgment of the Court (Second Chamber) of 24 November 2022.#MCM v Centrala studiestödsnämnden.#Reference for a preliminary ruling – Freedom of movement for persons – Article 45 TFEU – Equal treatment – Social advantages – Regulation (EU) No 492/2011 – Article 7(2) – Financial aid for higher education studies in another Member State – Residence requirement – Alternative requirement of social integration for non-resident students – Situation of a student who is a national of the State granting the aid, residing since birth in the State of studies.#Case C-638/20.

November 24, 2022 No Comments

CELEX:62021CJ0658: Judgment of the Court (Eighth Chamber) of 24 November 2022.#VZW Belgisch-Luxemburgse vereniging van de industrie van plantenbescherming (Belplant), anciennement VZW Belgische Vereniging van de Industrie van Plantenbeschermingsmiddelen (PHYTOFAR) v Vlaams Gewest.#Reference for a preliminary ruling – Procedure for the provision of information in the field of technical regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Concept of ‘technical regulation’ – Article 1(1) – National legislation prohibiting individuals from using pesticides containing glyphosate on land in private use – Article 5(1) – Obligation on Member States to communicate to the European Commission any draft technical regulation.#Case C-658/21.

November 24, 2022 No Comments

CELEX:62021CJ0596: Judgment of the Court (Fifth Chamber) of 24 November 2022.#A v Finanzamt M.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct input VAT – Principle of prohibition of fraud – Chain of supply – Refusal of the right to deduct in the case of fraud – Taxable person – Second purchaser of goods – Fraud affecting part of the VAT due in respect of the first purchase – Scope of the refusal of the right to deduction.#Case C-596/21.

November 24, 2022 No Comments

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