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CELEX:62020CA0045: Joined Cases C-45/20 and C-46/20: Judgment of the Court (Eighth Chamber) of 14 October 2021 (requests for a preliminary ruling from the Bundesfinanzhof — Germany) — E v Finanzamt N (C-45/20) and Z v Finanzamt G (C-46/20) (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 167, Article 168(a), Article 250 and Article 252 — Deduction of input tax — Immovable property — An office room — Photovoltaic system — Allocation decision giving rise to a right of deduction — Communication of the allocation decision — Limitation period for exercising a right to deduct — Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated — Principle of neutrality — Principle of legal certainty — Principles of equivalence and proportionality)

December 13, 2021 No Comments

CELEX:62020CA0231: Case C-231/20: Judgment of the Court (Second Chamber) of 14 October 2021 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — MT v Landespolizeidirektion Steiermark (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Games of chance — Making prohibited lotteries available — Penalties — Proportionality — Minimum-level fines — Accumulation — No limit — Custodial sentence in the event of non-payment — Proportional contribution to the costs of proceedings — Article 49(3) of the Charter of Fundamental Rights of the European Union)

December 13, 2021 No Comments

CELEX:62019CA0825: Case C-825/19: Judgment of the Court (Fourth Chamber) of 21 October 2021 (request for a preliminary ruling from the Thüringer Finanzgericht — Germany) — Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt (Reference for a preliminary ruling — Customs union — End-use procedure — Authorisation with retroactive effect — Regulation (EU) No 952/2013 — Union Customs Code — Article 211(2) — Scope ratione temporis — Conditions — Regulation (EEC) No 2454/93 — Article 294(2) — Scope)

December 13, 2021 No Comments

CELEX:62020CA0029: Case C-29/20: Judgment of the Court (First Chamber) of 14 October 2021 (request for a preliminary ruling from the Oberlandesgericht Köln — Germany) — Biofa AG v Sikma D. Vertriebs GmbH und Co. KG (Reference for a preliminary ruling — Regulation (UE) No 528/2012 — Article 3(1)(a) and (c) — Definitions of ‘biocidal product’ and ‘active substance’ — Conditions — Mode of action other than mere physical or mechanical action — Article 9(1)(a) — Approval of an active substance — Scope of approval)

December 13, 2021 No Comments

CELEX:62019CA0824: Case C-824/19: Judgment of the Court (Second Chamber) of 21 October 2021 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — TC, UB v Komisia za zashtita ot diskriminatsia, VA (Reference for a preliminary ruling — Social policy — Equal treatment in employment and occupation — Directive 2000/78/EC — Prohibition of discrimination on grounds of disability — Article 2(2)(a) — Article 4(1) — Article 5 — Charter of Fundamental Rights of the European Union — Articles 21 and 26 — United Nations Convention on the Rights of Persons with Disabilities — Duties of juror in criminal proceedings — Blind person — Total exclusion from participation in criminal proceedings)

December 13, 2021 No Comments

CELEX:62019CA0662: Case C-662/19 P: Judgment of the Court (Third Chamber) of 14 October 2021 — NRW. Bank v Single Resolution Board (SRB), Council of the European Union, European Commission (Appeal — Economic and monetary union — Banking union — Recovery and resolution of credit institutions and investment firms — Single resolution mechanism for credit institutions and certain investment firms (SRM) — Single Resolution Board (SRB) — Single Resolution Fund (SRF) — Determination of the 2016 ex ante contribution — Action for annulment — Period within which proceedings must be commenced — Late submission — Challengeable act — Confirmatory act)

December 13, 2021 No Comments

CELEX:62019CA0683: Case C-683/19: Judgment of the Court (Fifth Chamber) of 14 October 2021 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Viesgo Infraestructuras Energéticas SL v Administración General del Estado and Others (Reference for a preliminary ruling — Common rules for the internal market in electricity — Directive 2009/72/EC — Article 3(2) and (6) — Imposition of public service obligations — Financing of a regulated discount for the purpose of the protection of vulnerable consumers — Requirements of transparency and non-discrimination)

December 13, 2021 No Comments

CELEX:62019CA0583: Case C-583/19 P: Judgment of the Court (Second Chamber) of 14 October 2021 — Belén Bernaldo de Quirós v European Commission (Appeal — Civil service — Disciplinary proceedings — Staff Regulations of Officials of the European Union — Article 3 of Annex IX — Commission Decision C(2004) 1588 on general implementing provisions on the conduct of administrative enquiries and disciplinary proceedings — Article 4(4) — Administrative enquiry — Hearing of the official concerned — Mandate given to the Investigation and Disciplinary Office of the Commission (IDOC) to carry out that hearing — Rights of the defence — Right to be heard)

December 13, 2021 No Comments

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)

December 13, 2021 No Comments

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)

December 13, 2021 No Comments

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