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CELEX:62019CA0373: Case C-373/19: Judgment of the Court (Ninth Chamber) of 21 October 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt München III v Dubrovin & Tröger GbR — Aquatics (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) and (j) — Exemptions for certain activities in the public interest — Provision of children’s or young people’s education, school or university education — School or university education — Basic swimming tuition)
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CELEX:62018CA0186: Case C-186/18: Judgment of the Court (Seventh Chamber) of 14 October 2021 (request for a preliminary ruling from the Tribunal Supremo — Spain) — José Cánovas Pardo SL v Club de Variedades Vegetales Protegidas (Reference for a preliminary ruling — Community plant variety rights — Regulation (EC) No 2100/94 — Article 96 — Calculation of the period of prescription for claims pursuant to Articles 94 and 95 — Point from which time starts to run — Date of grant of Community rights and of knowledge of the act and of the identity of the party liable — Date on which the course of action in question ceased — Repeated acts — Continuous acts — Restricted to acts carried out more than three years ago)
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CELEX:62020CJ0154: Judgment of the Court (Tenth Chamber) of 9 December 2021.#Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct input tax – Material conditions governing the right of deduction – Supplier’s status as taxable person – Burden of proof – Refusal of the right of deduction where the true supplier has not been identified – Conditions.#Case C-154/20.
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CELEX:62020CJ0217: Judgment of the Court (Second Chamber) of 9 December 2021.#XXXX v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Rechtbank Overijssel.#Reference for a preliminary ruling – Directive 2003/88/EC – Organisation of working time – Protection of the health and safety of workers – Article 7(1) – Right to paid annual leave – Level of remuneration – Reduced remuneration due to incapacity for work.#Case C-217/20.
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CELEX:62020CJ0154: Sodba Sodišča (deseti senat) z dne 9. decembra 2021.#Kemwater ProChemie s. r. o. proti Odvolací finanční ředitelství.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Nejvyšší správní soud.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 168 – Pravica do odbitka vstopnega davka – Vsebinski pogoji za pravico do odbitka – Dobaviteljev status davčnega zavezanca – Dokazno breme – Zavrnitev pravice do odbitka, kadar resnični dobavitelj ni bil ugotovljen – Pogoji.#Zadeva C-154/20.
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CELEX:62020CJ0217: Sodba Sodišča (drugi senat) z dne 9. decembra 2021.#XXXX proti Staatssecretaris van Financiën.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Rechtbank Overijssel.#Predhodno odločanje – Direktiva 2003/88/ES – Organizacija delovnega časa – Varovanje zdravja in varnosti delavcev – Člen 7(1) – Pravica do plačanega letnega dopusta – Višina plače – Znižana plača zaradi nezmožnosti za delo.#Zadeva C-217/20.
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CELEX:62020CJ0708: Judgment of the Court (Eighth Chamber) of 9 December 2021.#BT v EB.#Request for a preliminary ruling from the County Court at Birkenhead.#Reference for a preliminary ruling – Cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Jurisdiction, recognition and enforcement in civil and commercial matters – Jurisdiction in insurance matters – Claim for compensation for damage suffered by an individual domiciled in a Member State following an accident in rented accommodation in another Member State – Action brought by the injured person against, first, the insurer and, secondly, against the insured owner of that accommodation – Applicability of Article 13(3) of that regulation.#Case C-708/20.
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