CELEX:62021CJ0806: Judgment of the Court (Seventh Chamber) of 2 February 2023.#Openbaar Ministerie v TF.#Reference for a preliminary ruling – Drug precursors – Framework Decision 2004/757/JHA – Article 2(1)(d) – Person involved in the transport and distribution of precursors used for the illicit production or manufacture of drugs – Regulation (EC) No 273/2004 – Scheduled substances – Article 2 – Concept of ‘operator’ – Article 8(1) – Circumstances suggesting that scheduled substances might be diverted for the illicit manufacture of narcotic drugs or psychotropic substances – Obligation to notify those circumstances – Concept of ‘circumstance’ – Scope.#Case C-806/21.

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CELEX:62020CJ0649: Judgment of the Court (Fifth Chamber) of 2 February 2023.#Kingdom of Spain and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Condition relating to selectivity – Obligation to state reasons – Principle of the protection of legitimate expectations – Principle of legal certainty – Recovery of the aid.#Joined Cases C-649/20 P and C-658/20 P.

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CELEX:62021CJ0676: Judgment of the Court (Eighth Chamber) of 2 February 2023.#A v Veronsaajien oikeudenvalvontayksikkö.#Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Motor vehicles – Tax on vehicles – Second-hand vehicles imported from other Member States – Second-hand vehicles exported to other Member States – Refund of that tax on export – Restriction on that refund to vehicles which were put into circulation less than ten years ago.#Case C-676/21.

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CELEX:62021CJ0208: Judgment of the Court (Ninth Chamber) of 2 February 2023.#K.D. v Towarzystwo Ubezpieczeń Ż S.A.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 5 – Obligation to draft contractual clauses in plain intelligible language – Directive 2005/29/EC – Unfair business-to-consumer commercial practices – Article 3 – Scope – Article 7 – Misleading omission – Article 13 – Penalties – ‘Unit-linked’ life assurance contracts linked to investment funds – Information on the nature and structure of the assurance product and the risks associated with that product – Misleading standard contracts – Entity that is responsible – Legal consequences.#Case C-208/21.

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CELEX:62020CJ0649:           Arrêt de la Cour (cinquième chambre) du 2 février 2023.#Royaume d’Espagne e.a. contre Commission européenne.#Pourvoi – Aides d’État – Article 107, paragraphe 1, TFUE – Régime fiscal applicable à certains accords de location-financement pour l’acquisition de navires (régime espagnol de leasing fiscal) – Condition relative à la sélectivité – Obligation de motivation – Principe de protection de la confiance légitime – Principe de sécurité juridique – Récupération de l’aide.#Affaires jointes C-649/20 P et C-658/20 P.

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CELEX:62021CJ0083: Sodba Sodišča (drugi senat) z dne 22. decembra 2022.#Airbnb Ireland UC in Airbnb Payments UK Ltd proti Agenzia delle Entrate.#Predhodno odločanje – Notranji trg – Člen 114(2) PDEU – Izključitev davčnih določb – Direktiva 2000/31/ES – Storitve informacijske družbe – Elektronsko poslovanje – Elektronska platforma za nepremičninsko posredovanje – Člen 1(5)(a) – Izključitev ,področja obdavčitve‘ – Direktiva 2006/123/ES – Storitve na notranjem trgu – Člen 2(3) – Izključitev ,področja obdavčevanja‘ – Direktiva (EU) 2015/1535 – Člen 1(1)(e) in (f) – Pojma ‚predpis o storitvah‘ in ‚tehnični predpis‘ – Obveznost, da morajo ponudniki storitev nepremičninskega posredovanja zbrati in davčni upravi posredovati podatke o najemnih pogodbah in pri viru odtegniti davek na izvedena plačila – Obveznost imenovanja davčnega zastopnika za ponudnike storitev, ki nimajo stalne poslovne enote v Italiji – Člen 56 PDEU – Omejevalni značaj – Legitimen cilj – Nesorazmernost obveznosti imenovanja davčnega zastopnika – Člen 267, tretji odstavek, PDEU – Prerogative nacionalnega sodišča, zoper odločitve katerega po nacionalnem pravu ni pravnega sredstva.#Zadeva C-83/21.

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CELEX:62021CJ0372:           Arrêt de la Cour (troisième chambre) du 2 février 2023.#Freikirche der Siebenten-Tags-Adventisten in Deutschland KdöR contre Bildungsdirektion für Vorarlberg.#Renvoi préjudiciel – Statut des Églises et des associations ou des communautés religieuses dans les États membres au regard du droit de l’Union – Article 17, paragraphe 1, TFUE – Liberté d’établissement – Article 49 TFUE – Restrictions – Justification – Proportionnalité – Subventions pour un établissement d’enseignement scolaire privé – Demande présentée par une société religieuse établie dans un autre État membre – Établissement reconnu par cette société en tant qu’école confessionnelle.#Affaire C-372/21.

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