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CELEX:62021CJ0553: Judgment of the Court (Eighth Chamber) of 22 December 2022.#Hauptzollamt Hamburg v Shell Deutschland Oil GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Fourth indent of Article 5 – Differentiated rates of excise duty according to whether those products are for business or non-business use – Optional tax exemptions and reductions – Submission of an application for an optional tax reduction after the expiry of the period prescribed for that purpose but before the expiry of the period for assessment of the tax concerned – Principle of legal certainty – Principle of effectiveness – Principle of proportionality.#Case C-553/21.
December 24, 2022 No Comments
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CELEX:62021CJ0392: Judgment of the Court (Second Chamber) of 22 December 2022.#TJ v Inspectoratul General pentru Imigrări.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling – Social policy – Protection of the safety and health of workers – Directive 90/270/EEC – Article 9(3) – Work with display screen equipment – Protection of workers’ eyes and eyesight – Special corrective appliances – Spectacles – Acquisition by the employee – Arrangements for the employer to meet the costs.#Case C-392/21.
December 24, 2022 No Comments
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