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CELEX:62021CB0131: Case C-131/21: Order of the Court (Ninth Chamber) of 1 September 2021 — (request for a preliminary ruling from the Budai Központi Kerületi Bíróság — Hungary) — criminal proceedings against KI (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court — Charter of Fundamental Rights of the European Union — Ne bis in idem principal — Cumulation of penalties — Nature of a police sanction — Implementation of national law — Lack of connection to EU law — Clear lack of jurisdiction of the Court)

November 22, 2021 No Comments

CELEX:62020CB0706: Case C-706/20: Order of the Court (Tenth Chamber) of 3 September 2021 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Amoena Ltd v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 6212 and 9021 — Mastectomy bras — Implementing Regulation (EU) 2017/1167 — Notion of ‘accessories’ — Interpretation of the judgment of 19 December 2019, Amoena (C 677/18, EU:C:2019:1142))

November 22, 2021 No Comments

CELEX:62020CB0387: Case C-387/20: Order of the Court (Sixth Chamber) of 1 September 2021 (request for a preliminary ruling from the Zastępca notarialny w Krapkowicach Marcin Margoński, on behalf of Justyna Gawlica, Notariusz w Krapkowicach — Poland) — Proceedings brought by OKR (Reference for a preliminary ruling — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 267 TFEU — Notary acting as a deputy for another notary — Definition of ‘court or tribunal’ — Criteria — Inadmissibility of the request for a preliminary ruling)

November 22, 2021 No Comments

CELEX:62020CA0021: Case C-21/20: Judgment of the Court (Fourth Chamber) of 16 September 2021 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — Balgarska natsionalna televizia v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Scope — Article 2(1)(c) — Supply of services for consideration — Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers — Article 168 — Right of deduction — Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT)

November 22, 2021 No Comments

CELEX:62020CA0449: Case C-449/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Real Vida Seguros SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Article 63 TFEU — Free movement of capital — Income tax — Dividends attached to listed shares — Tax advantage reserved for dividends attached to shares listed on the national stock exchange — Difference in treatment — Objective distinguishing criterion — Restriction — Article 65 TFEU — Objectively comparable situations — Justification — Objective of a purely economic nature)

November 22, 2021 No Comments

CELEX:62019CB0173: Case C-173/19 P: Order of the Court (First Chamber) of 3 September 2021 — Scandlines Danmark ApS, Scandlines Deutschland GmbH v European Commission, Kingdom of Denmark (Appeal — Article 181 of the Rules of Procedure of the Court — Action for annulment — State aid — Public financing of the Fehmarn Belt fixed rail-road link — Individual aid — Act not open to challenge — Purely confirmatory measure — Preparatory measure)

November 22, 2021 No Comments

CELEX:62020CA0422: Case C-422/20: Judgment of the Court (Sixth Chamber) of 9 September 2021 (request for a preliminary ruling from the Oberlandesgericht Köln — Germany) — RK v CR (Reference for a preliminary ruling — Judicial cooperation in civil matters — Succession — Regulation (EU) No 650/2012 — Article 6(a) — Declining of jurisdiction — Article 7(a) — Jurisdiction — Examination by the court second seised — Article 22 — Choice of law applicable — Article 39 — Mutual recognition — Article 83(4) — Transitional provisions)

November 22, 2021 No Comments

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

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