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CELEX:62020CA0342: Case C-342/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Helsingin hallinto-oikeus — Finland) — A SCPI (Reference for a preliminary ruling — Taxation — Articles 63 and 65 TFEU — Free movement of capital — Restrictions — Tax on the income of legal persons — Exemption for investment funds — Conditions for exemption — Condition related to the fund being in contractual form)
May 30, 2022
No Comments
CELEX:62020CA0333: Case C-333/20: Judgment of the Court (Fifth Chamber) of 7 April 2022 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti — Direcţia Generală Regională a Finanţelor Publice Bucureşti (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Place of supply of services — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Provision of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Company from one Member State affiliated to a company located in another Member State — Suitable structure in terms of human and technical resources — Ability to receive and use the services for the fixed establishment’s own needs — Marketing, regulatory, advertising and representation services provided by a related company to the recipient company)
May 30, 2022
No Comments
CELEX:62020CA0236: Case C-236/20: Judgment of the Court (First Chamber) of 7 April 2022 (request for a preliminary ruling from the Tribunale amministrativo regionale per l’Emilia Romagna — Italy) — PG v Ministero della Giustizia, CSM — Consiglio Superiore della Magistratura, Presidenza del Consiglio dei Ministri (Reference for a preliminary ruling — Social policy — Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP — Clauses 2 and 4 — Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC — Clause 4 — Principle of non-discrimination — Equal treatment in employment and occupation — Magistrates and ordinary judges — Clause 5 — Measures intended to penalise improper use of fixed-term contracts — Directive 2003/88/EC — Article 7 — Paid annual leave)
May 30, 2022
No Comments
CELEX:62020CA0228: Case C-228/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Niedersächsisches Finanzgericht — Germany) — I GmbH v Finanzamt H (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions for certain activities in the public interest — Exemption for hospital and medical care — Private hospital — Duly recognised establishment — Comparable social conditions)
May 30, 2022
No Comments
CELEX:62020CA0176: Case C-176/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — SC Avio Lucos SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură — Centrul judeţean Dolj, Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) — Aparat Central (Reference for a preliminary ruling — Agriculture — Common agricultural policy — Direct support schemes — Common rules — Single area payment scheme — Regulation (EU) No 1307/2013 — Article 4(1)(a) and (c) and Article 4(2)(b) — National legislation making direct support conditional on the farmer keeping his own animals — Article 9(1) — Concept of ‘active farmer’ — Regulation (EU) No 1306/2013 — Article 60 — Circumvention clause — Concept of ‘artificially created conditions’)
May 30, 2022
No Comments
CELEX:62020CA0161: Case C-161/20: Judgment of the Court (Grand Chamber) of 5 April 2022 — European Commission v Council of the European Union (Action for annulment — Council decision, contained in the act of the Permanent Representatives Committee (Coreper) of 5 February 2020, endorsing the submission to the International Maritime Organisation (IMO) concerning the introduction of life cycle guidelines to estimate well-to-tank greenhouse gas emissions of sustainable alternative fuels — Article 17(1) TEU — External representation of the European Union — Transmission of that submission to the IMO by the Member State holding the Presidency of the Council, on behalf of the Member States and the Commission)
May 30, 2022
No Comments
CELEX:62020CA0140: Case C-140/20: Judgment of the Court (Grand Chamber) of 5 April 2022 (request for a preliminary ruling from the Supreme Court — Ireland) — G.D. v The Commissioner of An Garda Síochána, Minister for Communications, Energy and Natural Resources, Attorney General (Reference for a preliminary ruling — Processing of personal data in the electronic communications sector — Confidentiality of the communications — Providers of electronic communications services — General and indiscriminate retention of traffic and location data — Access to retained data — Subsequent court supervision — Directive 2002/58/EC — Article 15(1) — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 11 and Article 52(1) — Possibility for a national court to restrict the temporal effects of a declaration of the invalidity of national legislation that is incompatible with EU law — Excluded)
May 30, 2022
No Comments
CELEX:62020CA0116: Case C-116/20: Judgment of the Court (Second Chamber) of 7 April 2022 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — SC Avio Lucos SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură — Centrul judeţean Dolj, Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) — Aparat Central (Reference for a preliminary ruling — Agriculture — Common agricultural policy — Direct support schemes — Common rules — Single area payment scheme — Regulation (EC) No 73/2009 — Article 2(c) — Concept of ‘agricultural activity’ — Article 35 — Regulation (EC) No 1122/2009 — National legislation requiring the production of a legal document establishing the right to use the agricultural parcel made available to the farmer under a concession contract and making the validity of such a contract conditional on the future concessionaire having the status of breeder or owner of animals — Concessionaire of an area of pastureland who has concluded a cooperation contract with animal breeders — Res judicata)
May 30, 2022
No Comments
CELEX:62021TA0280: Case T-280/21: Judgment of the General Court of 30 March 2022 — Daimler v EUIPO (Representation of three-pointed stars on a black background III) (EU trade mark — Application for EU figurative mark — Representation of three-pointed stars on a black background III — Absolute ground for refusal — Lack of distinctive character — Article 7(1)(b) of Regulation (EU) 2017/1001)
May 30, 2022
No Comments
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