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CELEX:62020CA0341: Case C-341/20: Judgment of the Court (Eighth Chamber) of 16 September 2021 — European Commission v Italian Republic (Failure of a Member State to fulfil obligations — Article 258 TFEU — Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(c) — Exemption of energy products used as fuel for the purposes of navigation within EU waters — Exemption granted only to private pleasure craft which are the subject of a charter agreement)

November 22, 2021 No Comments

CELEX:62020CA0406: Case C-406/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Phantasialand v Finanzamt Brühl (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Annex III, point 7 — Admission fee for amusement parks and fairs — Principle of fiscal neutrality — Services provided by static and mobile fairground entertainers — Comparability — Context — Point of view of the average consumer — Expert opinion)

November 22, 2021 No Comments

CELEX:62020CA0277: Case C-277/20: Judgment of the Court (First Chamber) of 9 September 2021 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — Proceedings brought by UM (Reference for a preliminary ruling — Judicial cooperation in civil matters — Succession — Regulation (EU) No 650/2012 — Article 3(1)(b) — Concept of ‘agreement as to succession’ — Scope — Contract transferring ownership mortis causa — Article 83(2) — Choice of applicable law — Transitional provisions)

November 22, 2021 No Comments

CELEX:62020CA0294: Case C-294/20: Judgment of the Court (Tenth Chamber) of 9 September 2021 (request for a preliminary ruling from the Audiencia Nacional — Spain) — GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central (Reference for a preliminary ruling — Harmonisation of the laws of the Member States relating to turnover taxes — Eighth Directive 79/1072/EEC — Articles 3, 6 and 7 — Arrangements for the refund of value added tax (VAT) — Taxable persons not established in the territory of the country — Refusal of refund of VAT paid — Documents constituting evidence of the right to a refund — Failure to submit supporting documents within the time limit)

November 22, 2021 No Comments

CELEX:62020CA0208: Joined Cases C-208/20 and C-256/20: Judgment of the Court (Sixth Chamber) of 9 September 2021 (requests for a preliminary ruling from the Sofiyski Rayonen sad — Bulgaria) — ‘Toplofikatsia Sofia’ EAD, ‘CHEZ Elektro Bulgaria’ AD and ‘Agentsia za control na prosrocheni zadalzhenia’ EOOD (C-208/20); ‘Toplofikatsia Sofia’ EAD (C-256/20) (Reference for a preliminary ruling — Article 20(2)(a) TFEU — Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union — Regulation (EC) No 1206/2001 — Cooperation between the courts of the Member States in the taking of evidence in civil and commercial matters — Article 1(1)(a) — Regulation (EU) No 1215/2012 — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Article 5(1) — Outstanding debts — Legal decisions — Orders for payment — Service — Debtor residing at an unknown address in a Member State other than that of the court seised)

November 22, 2021 No Comments

CELEX:62019CA0850: Case C-850/19 P: Judgment of the Court (First Chamber) of 16 September 2021 — FVE Holýšov I s. r. o. and Others v European Commission, Czech Republic, Kingdom of Spain, Republic of Cyprus, Slovak Republic (Appeal — State aid — Renewable energy support scheme — Decision declaring the aid scheme compatible with the internal market — Action for annulment)

November 22, 2021 No Comments

CELEX:62019CA0410: Case C-410/19: Judgment of the Court (Fourth Chamber) of 16 September 2021 (request for a preliminary ruling from the Supreme Court of the United Kingdom — United Kingdom) — The Software Incubator Ltd v Computer Associates (UK) Ltd (Reference for a preliminary ruling — Self-employed commercial agents — Directive 86/653/EEC — Article 1(2) — Definition of ‘commercial agent’ — Supply of computer software to customers by electronic means — Grant of a perpetual licence for use — Concepts of ‘sale’ and ‘goods’)

November 22, 2021 No Comments

CELEX:62019CA0337: Case C-337/19 P: Judgment of the Court (Fourth Chamber) of 16 September 2021 — European Commission v Kingdom of Belgium, Magnetrol International, Ireland (Appeal — State aid — Aid scheme implemented by the Kingdom of Belgium — Excess profit exemption — Tax ruling — Consistent administrative practice — Regulation (EU) 2015/1589 — Article 1(d) — Concept of ‘aid scheme’ — Concept of ‘act’ — Concept of ‘further implementing measures’ — ‘General and abstract’ definition of beneficiaries — Cross-appeal — Admissibility — Fiscal autonomy of the Member States)

November 22, 2021 No Comments

CELEX:62020CO0583: Order of the Court (Ninth Chamber) of 21 October 2021.#EuroChem Agro Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Case C-583/20.

November 19, 2021 No Comments

CELEX:62020CO0255: Order of the Court (Seventh Chamber) of 9 November 2021.#Agenzia delle dogane e dei monopoli – Ufficio delle dogane di Gaeta v Punto Nautica Srl.#Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio.#Case C-255/20.

November 19, 2021 No Comments

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