Tipo de documentos
Año
Fecha: 18-Ene-2022
(Reference for a preliminary ruling– Citizenship of the Union– Articles20 and 21 TFEU– Scope– Renunciation of the nationality of one Member State in order to obtain the nationality of another Member State in accordance with the assurance given by the latter to naturalise the person concerned– Revocation of that assurance on grounds of public policy...
Fecha: 13-Ene-2022
23.NGD considers that the referring court has rightly pointed out that the assessment in paragraphs45 and 46 of the judgment in Larentia + Minerva– in order to determine whether the condition of financial integration, laid down in German law, is necessary and appropriate for the objectives seeking to prevent abusive practices or to combat tax frau...
Fecha: 13-Ene-2022
64.In accordance with Article76(2) of the Rules of Procedure, the Court decided to proceed without a hearing. 65.By way of a measure of organisation of procedure of 7September 2021, the Court put questions to be answered in writing to all parties. The answers to those questions were lodged within the prescribed time limits. 2.Forms of order sought...
Fecha: 27-Ene-2022
15.By its first question, the referring court asks, in essence, whether the second subparagraph of Article4(4) of the Sixth Directive must be interpreted as precluding a Member State from designating, as a taxable person for VAT purposes, not the VAT group itself (‘Organkreis’) but a specific member of that group, that is, the controlling company ...
Fecha: 13-Ene-2022
There is no discrimination on grounds of religion or based on the fixed-term nature of the employment relationship YT and 17 other persons (together, ‘the applicants’), who have been Catholic religious education teachers in public establishments for many years, were recruited by the Ministero dell’Istruzione dell’Università e della Ricerca– MIUR (M...
Fecha: 20-Ene-2022
12.In accordance with Paragraph1 of the Bundesgesetz betreffend den Familienlastenausgleich durch Beihilfen (Federal Law on compensation for family expenses by means of allowances),(4) of 24October 1967, the benefits provided are ‘granted with a view to compensating for expenses in the interests of the family’. 13.Paragraph2(1) and (8) of the FLAG...
Fecha: 27-Ene-2022
53.First, it has to be noted in that regard that Article20(3) of the Industrial Emissions Directive defines which changes always qualify as substantial changes. This covers a change which of itself reaches the capacity thresholds set out in AnnexI thereof. Point22 of AnnexI to the Aarhus Convention contains a similar rule. It must necessarily be a...
Fecha: 20-Ene-2022
judgment in Asociaţia Forumul Judecătorilor din România 56.In the judgment in Asociaţia Forumul Judecătorilor din România the Court clearly indicated the circumstances in which an entity such as the SIIJ would not comply with the requirements of Article2 and the second subparagraph of Article19(1) TEU and Decision 2006/928.(19) The Court also resta...
Fecha: 03-Feb-2022
20.Recital27 of the Services Directive is worded as follows: ‘This Directive should not cover those social services in the areas of housing, childcare and support to families and persons in need which are provided by the State at national, regional or local level by providers mandated by the State or by charities recognised as such by the State wi...
Fecha: 13-Ene-2022
2.It is clear from recital12 of Directive 2008/95/EC of the European Parliament and of the Council of 22October 2008 to approximate the laws of the Member States relating to trade marks(4) that ‘it is important, for reasons of legal certainty and without inequitably prejudicing the interests of a proprietor of an earlier trade mark, to provide tha...
Fecha: 03-Feb-2022
40.The explanation of the Court’s powers to interpret international agreements started with the judgment in Haegeman in 1974.(24) That case was concerned with the jurisdiction of the Court to interpret international agreements more generally, not only mixed agreements. The question arose because Article177 of the EEC Treaty (now Article267 TFEU) d...
Fecha: 03-Feb-2022
4.According to Article3(3) of the Treaty between the Member States of the European Union and the Republic of Croatia concerning the accession of the Republic of Croatia to the European Union,(4) that Treaty is to enter into force on 1July 2013 provided that all the instruments of ratification have been deposited before that date. 5.Article2 of the...
Fecha: 13-Ene-2022
58.I would recall that the purpose of Directive 2016/343 is to lay down common minimum rules concerning the right to be present at the trial in order to strengthen the Member States’ mutual recognition of, and trust in, each other’s criminal justice systems.(22) I would also recall, in accordance with the Court’s case-law, that that directive is n...
Fecha: 20-Ene-2022
(Request for a preliminary ruling from the Finanzgericht Köln (Finance Court, Cologne, Germany)) (Reference for a preliminary ruling– Articles63 and 65 TFEU– Free movement of capital– Distribution of dividends from ‘free-float’ shares– Reimbursement to a non-resident company of tax on capital income levied in the form of a withholding tax– Conditio...
Fecha: 03-Feb-2022
Kauer and Reichel-Albert and the ‘sufficiently close link’ test 38.Prior to the entry into force of Regulations No883/2004 and No987/2009, the Court’s case-law, as I understand it, revolved around a two-step approach based on: –the applicability, in the light of the general criteria set out in Article13(2) of Regulation No1408/71, of the legislatio...
Fecha: 20-Ene-2022
(Request for a preliminary ruling from the Landesgericht Korneuburg (Regional Court, Korneuburg, Austria)) (Reference for a preliminary ruling– Air transport– Montreal Convention– Article17(1)– Liability of air carriers for death or bodily injuries sustained by passengers– Requirements of a causal ‘accident’ taking place ‘in the course of any of th...
Fecha: 10-Feb-2022
54.In my opinion, that question should be answered in the negative, in line with the view taken by the Portuguese Republic. The opposite position taken by the Hungarian tax authorities contradicts the very foundations of the system of the VAT Directive. It proceeds on the assumption that it follows from the abusive practice between WML and Lalib t...
Fecha: 20-Ene-2022
8.TitleV of Commission Regulation (EEC) No2454/93 of 2July 1993 laying down provisions for the implementation of Council Regulation (EEC) No2913/92 establishing the Community Customs Code,(7) as applicable at the material time,(8) concerned the ‘Customs value’. Article142(1) of Regulation No2454/93 stated: ‘For the purposes of this title: … (c)“id...
Fecha: 27-Ene-2022
23.Under Article26(1) of the VAT Directive, two types of situations must be treated as a supply of services for consideration. The first concerns the use of goods forming part of the assets of a business for the private use of a taxable person, of his or her staff, or for purposes other than those of the taxable person’s business. The second conce...
Fecha: 11-Feb-2022
10By application lodged at the Court Registry on 11December 2020, the applicant brought the present action. 11By letter of 21December 2020, the applicant applied for anonymity under Article66 of the Rules of Procedure of the General Court, which was granted to him. 12The Commission lodged its defence on 6April 2021. 13By letter of 14April 2021, the...