CELEX:62021CJ0658: Judgment of the Court (Eighth Chamber) of 24 November 2022.#VZW Belgisch-Luxemburgse vereniging van de industrie van plantenbescherming (Belplant), anciennement VZW Belgische Vereniging van de Industrie van Plantenbeschermingsmiddelen (PHYTOFAR) v Vlaams Gewest.#Reference for a preliminary ruling – Procedure for the provision of information in the field of technical regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Concept of ‘technical regulation’ – Article 1(1) – National legislation prohibiting individuals from using pesticides containing glyphosate on land in private use – Article 5(1) – Obligation on Member States to communicate to the European Commission any draft technical regulation.#Case C-658/21.

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CELEX:62021CJ0596: Judgment of the Court (Fifth Chamber) of 24 November 2022.#A v Finanzamt M.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct input VAT – Principle of prohibition of fraud – Chain of supply – Refusal of the right to deduct in the case of fraud – Taxable person – Second purchaser of goods – Fraud affecting part of the VAT due in respect of the first purchase – Scope of the refusal of the right to deduction.#Case C-596/21.

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CELEX:62021CJ0259: Judgment of the Court (Third Chamber) of 24 November 2022.#European Parliament v Council of the European Union.#Action for annulment – Common fisheries policy – Regulation (EU) 2021/92 – Fixing for 2021 the fishing opportunities for certain fish stocks and groups of fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters – Conservation of fishery resources and protection of marine ecosystems through technical measures – Articles 15 to 17 and 20 and the second paragraph of Article 59 – Article 43(3) TFEU – Misuse of powers – Principle of sincere cooperation.#Case C-259/21.

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CELEX:62021CJ0166:           Arrêt de la Cour (septième chambre) du 24 novembre 2022.#Commission européenne contre République de Pologne.#Manquement d’État – Droits d’accise sur l’alcool et les boissons alcooliques – Directive 92/83/CEE – Exonération de l’accise harmonisée – Alcool éthylique utilisé pour la fabrication de médicaments – Article 27, paragraphe 1, sous d) – Exonération conditionnée au placement de l’alcool sous un régime de suspension de droits – Impossibilité d’obtenir le remboursement de l’accise acquittée – Principe de proportionnalité.#Affaire C-166/21.

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