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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

CELEX:62021CJ0691: Judgment of the Court (Tenth Chamber) of 24 November 2022.#Cafpi SA and Aviva assurances SA v Enedis SA.#Reference for a preliminary ruling – Directive 85/374/EEC – Article 3 – Liability for defective products – Meaning of ‘producer’ – Operator of an electricity distribution network changing the electricity voltage level for distribution.#Case C-691/21.

November 24, 2022 No Comments

CELEX:62021CJ0259: Judgment of the Court (Third Chamber) of 24 November 2022.#European Parliament v Council of the European Union.#Action for annulment – Common fisheries policy – Regulation (EU) 2021/92 – Fixing for 2021 the fishing opportunities for certain fish stocks and groups of fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters – Conservation of fishery resources and protection of marine ecosystems through technical measures – Articles 15 to 17 and 20 and the second paragraph of Article 59 – Article 43(3) TFEU – Misuse of powers – Principle of sincere cooperation.#Case C-259/21.

November 24, 2022 No Comments

CELEX:62021CJ0166: Arrêt de la Cour (septième chambre) du 24 novembre 2022.#Commission européenne contre République de Pologne.#Manquement d’État – Droits d’accise sur l’alcool et les boissons alcooliques – Directive 92/83/CEE – Exonération de l’accise harmonisée – Alcool éthylique utilisé pour la fabrication de médicaments – Article 27, paragraphe 1, sous d) – Exonération conditionnée au placement de l’alcool sous un régime de suspension de droits – Impossibilité d’obtenir le remboursement de l’accise acquittée – Principe de proportionnalité.#Affaire C-166/21.

November 24, 2022 No Comments

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CELEX:62021CJ0090: Arrêt de la Cour (dixième chambre) du 24 novembre 2022.#Vincent Thunus e.a. contre Banque européenne d’investissement.#Pourvoi – Fonction publique – Personnel de la Banque européenne d’investissement (BEI) – Rémunération – Ajustement annuel des salaires − Recours en annulation et en indemnité.#Affaire C-90/21 P.

November 24, 2022 No Comments

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CELEX:62021CJ0091: Arrêt de la Cour (dixième chambre) du 24 novembre 2022.#Vincent Thunus e.a. contre Banque européenne d’investissement (BEI).#Pourvoi – Fonction publique – Personnel de la Banque européenne d’investissement (BEI) – Rémunération – Ajustement annuel des salaires − Recours en annulation et en indemnité.#Affaire C-91/21 P.

November 24, 2022 No Comments

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CELEX:62021CC0528: Schlussanträge des Generalanwalts M. Campos Sánchez-Bordona vom 24. November 2022.###

November 24, 2022 No Comments

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CELEX:62021CC0666: Opinion of Advocate General Emiliou delivered on 24 November 2022.###

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CELEX:62021CC0575: Opinion of Advocate General Collins delivered on 24 November 2022.###

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CELEX:62021CC0234: Schlussanträge des Generalanwalts M. Campos Sánchez-Bordona vom 24. November 2022.###

November 24, 2022 No Comments

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