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CELEX:62020CA0324: Case C-324/20: Judgment of the Court (First Chamber) of 28 October 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v X-Beteiligungsgesellschaft mbH (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Supply of services — Articles 63 — Chargeability of VAT — Articles 64(1) — Concept of ‘supplies which give rise to successive payments’ — One-time supply remunerated by means of payment in instalments — Articles 90(1) — Reduction of the taxable amount — Concept of ‘non-payment of the price’)

January 3, 2022 No Comments

CELEX:62020CA0357: Case C-357/20: Judgment of the Court (Second Chamber) of 28 October 2021 (request for a preliminary ruling from the Verwaltungsgericht Wien — Austria) — IE v Magistrat der Stadt Wien (Reference for a preliminary ruling — Conservation of natural habitats and of wild fauna and flora — Directive 92/43/EEC — Article 12(1) — System of strict protection for animal species — Annex IV(a) — European hamster (Cricetus cricetus) — Resting places and breeding sites — Deterioration or destruction)

January 3, 2022 No Comments

CELEX:62020CA0221: Joined Cases C-221/20 and C-223/20: Judgment of the Court (Seventh Chamber) of 28 October 2021 (requests for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought byA Oy (C-221/20), B Oy (C-223/20) (Reference for a preliminary ruling — Taxation — Directive 92/83/EEC — Excise duty — Beer — Article 4(2) — Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries — Treatment as a single independent small brewery or as two or more small breweries — Obligation to transpose)

January 3, 2022 No Comments

CELEX:62020CA0123: Case C-123/20: Judgment of the Court (Fifth Chamber) of 28 October 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Ferrari SpA v Mansory Design Holding GmbH, WH (Reference for a preliminary ruling — Regulation (EC) No 6/2002 — Community designs — Articles 4, 6 and 11 — Infringement proceedings — Unregistered Community design — Appearance of a part of a product — Conditions for protection — Component part of a complex product — Individual character — Act of making available to the public)

January 3, 2022 No Comments

CELEX:62020CA0197: Joined Cases C-197/20 and C-216/20: Judgment of the Court (Ninth Chamber) of 28 October 2021 (requests for a preliminary ruling from the Finanzgericht Hamburg — Germany) — KAHL GmbH & Co. KG (C-197/20) and C.E. Roeper GmbH (C-216/20) v Hauptzollamt Hannover (C-197/20), Hauptzollamt Hamburg (C-216/20) (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Tariff subheadings 1521 90 91 and 1521 90 99 — Interpretation of the Explanatory Notes to subheading 1521 90 99 — Beeswax melted down and solidified prior to import)

January 3, 2022 No Comments

CELEX:62020CA0109: Case C-109/20: Judgment of the Court (Grand Chamber) of 26 October 2021 (request for a preliminary ruling from the Högsta domstolen — Sweden) — Republiken Polen v PL Holdings Sàrl (Reference for a preliminary ruling — Agreement between the Government of the Kingdom of Belgium and the Government of the Grand Duchy of Luxembourg, of the one part, and the Government of the People’s Republic of Poland, of the other, concerning the reciprocal promotion and protection of investments, signed on 19 May 1987 — Arbitration proceedings — Dispute between an investor from one Member State and another Member State — Arbitration clause provided for in that agreement contrary to EU law — Invalidity — Ad hoc arbitration agreement between the parties to that dispute — Participation in the arbitration proceedings — Tacit expression by that other Member State of its intention to conclude that arbitration agreement — Unlawfulness)

January 3, 2022 No Comments

CELEX:62019CA0915: Joined Cases C-915/19 to C-917/19: Judgment of the Court (Fifth Chamber) of 28 October 2021 (requests for a preliminary ruling from the Consiglio di Stato — Italy) — Eco Fox Srl (C-915/19), Alpha Trading SpA unipersonale (C-916/19), Novaol Srl (C-917/19) v Fallimento Mythen SpA (C-915/19), Ministero dell’Economia e delle Finanze, Ministero dell’Ambiente e della Tutela del Territorio e del Mare, Ministero delle Politiche agricole, alimentari a forestali, Minsitero dello Svilluppo economico (C-915/19 to C-917/19), Agenzia delle Dogane e dei Monopoli (C-915/19) (Reference for a preliminary ruling — State aid — Biodiesel market — Aid scheme establishing biodiesel quotas exempt from excise duty — Amendment of the authorised aid scheme — Amendment of the quota allocation criteria — Obligation of prior notification to the European Commission — Regulation (EC) No 659/1999 — Article 1(c) — Concept of ‘new aid’ — Regulation (EC) No 794/2004 — Article 4(1) — Concept of ‘alterations to existing aid’)

January 3, 2022 No Comments

CELEX:62020CA0095: Case C-95/20: Judgment of the Court (Ninth Chamber) of 28 October 2021 (request for a preliminary ruling from the Administrativen sad Varna — Bulgaria) — ‘Varchev Finans’ EOOD v Komisia za finansov nadzor (Reference for a preliminary ruling — Directive 2014/65/EU — Markets in financial instruments — Delegated Regulation (EU) 2017/565 — Investment firms — Article 56 — Assessment of appropriateness and related record-keeping obligations — Article 72 — Retention of records — Methods of retention — Information concerning client categorisation — Information on costs and associated charges relating to investment services)

January 3, 2022 No Comments

CELEX:62019CA0650: Case C-650/19 P: Judgment of the Court (First Chamber) of 28 October 2021 — Vialto Consulting Kft. v European Commission (Appeal — Action for damages — Non-contractual liability — Pre-Accession Assistance Instrument — Decentralised management — Investigation by the European Anti-Fraud Office (OLAF) — On-the-spot checks — Regulation (Euratom, EC) No 2185/96 — Article 7 — Access to computer data — Digital forensic operation — Legitimate expectations — Right to be heard — Non-material damage)

January 3, 2022 No Comments

CELEX:62019CA0909: Case C-909/19: Judgment of the Court (Tenth Chamber) of 28 October 2021 (request for a preliminary ruling from the Curtea de Apel Iaşi — Romania) — BX v Unitatea Administrativ Teritorială D. (Reference for a preliminary ruling — Protection of the safety and health of workers — Directive 2003/88/EC — Organisation of working time — Article 2(1) and (2) — Concepts of ‘working time’ and ‘rest period’ — Mandatory vocational training undertaken at the employer’s request)

January 3, 2022 No Comments

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