junij 26, 2023 0 0 CELEX:62022CA0407: Joined Cases C-407/22 and C-408/22, Manitou BF and Others: Judgment of the Court (First Chamber) of 11 May 2023 (requests for a preliminary ruling from the Conseil d’État — France) — Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA (C-407/22), Bricolage Investissement France SA (C-408/22) (References for a preliminary ruling — Taxation — Article 49 TFEU — Freedom of establishment — Corporation tax — Group taxation (French ‘intégration fiscale’) — Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group — Resident parent company — Capital links with resident and non-resident companies without forming a tax-integrated group — Tax exemption of dividends paid by non-resident subsidiaries — Non-deductible costs and expenses r
september 02, 2024 0 0 CELEX:62022CA0409: Case C-409/22, Eurobank Bulgaria: Judgment of the Court (Fifth Chamber) of 11 July 2024 (request for a preliminary ruling from the Apelativen sad – Sofia – Bulgaria) – UA v EUROBANK BULGARIA (Reference for a preliminary ruling – Free movement of capital – Payment services in the internal market – Directive 2007/64/EC – Concept of payment instrument – Power of attorney of an agent acting on behalf of the account holder – Copy of the power of attorney with an apostille certificate – Articles 54 and 59 – Consent to the execution of a payment transaction – Concept of authentication – Unauthorised payment transactions – Liability of the payment service provider for those transactions – Burden of proof)
julij 31, 2023 0 0 CELEX:62022CA0411: Case C-411/22, Thermalhotel Fontana: Judgment of the Court (Seventh Chamber) of 15 June 2023 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Thermalhotel Fontana Hotelbetriebsgesellschaft mbH (Reference for a preliminary ruling — Social security — Regulation (EC) No 883/2004 — Article 3(1)(a) — Concept of ‘sickness benefits’ — Scope — Freedom of movement for workers — Article 45 TFEU — Regulation (EC) No 492/2011 — Article 7(2) — Social advantages — Difference in treatment — Justifications — COVID-19 — Isolation of employees ordered by the national health authority — Compensation of those employees by the employer — Reimbursement of the employer by the competent authority — Exclusion of frontier workers required to isolate under a measure t
december 02, 2024 0 0 CELEX:62022CA0412: Case C-412/22, Autoridade Tributária e Aduaneira (Effects of the repeal of an anti-dumping duty): Judgment of the Court (Ninth Chamber) of 4 October 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Autoridade Tributária e Aduaneira v NT (Reference for a preliminary ruling – Dumping – Importation of certain iron or steel fasteners originating in the People’s Republic of China – Imports of certain iron or steel fasteners consigned from Malaysia – Implementing Regulation (EU) 2016/278 – Repeal of the anti-dumping duties imposed by Regulation (EC) No 91/2009 – Entry into effect of that repeal – Imports prior to that entry into effect – Post-clearance recovery of anti-dumping duties)
januar 08, 2024 0 0 CELEX:62022CA0415: Case C-415/22, Acerta and Others: Judgment of the Court (Seventh Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal du travail francophone de Bruxelles — Belgium) — JD v Acerta — Caisse d’assurances sociales ASBL, Institut national d’assurances sociales pour travailleurs indépendants (Inasti), Belgian State (Reference for a preliminary ruling — Officials of the European Union — Staff Regulations of Officials of the European Union — Compulsory affiliation to the social security scheme of the EU institutions — Retired official of the European Union who pursues a professional activity as a self-employed person — Liability for social security contributions under the scheme of the Member State in which that activity is carried out)
julij 03, 2023 0 0 CELEX:62022CA0418: Case C-418/22, Cezam: Judgment of the Court (Ninth Chamber) of 17 May 2023 (request for a preliminary ruling from the Tribunal de première instance du Luxembourg — Belgium) — SA CEZAM v État belge (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Obligations to declare and pay VAT — Article 273 — Penalties laid down for the failure of a taxable person to comply with the obligations — Principles of proportionality and neutrality of VAT — Right to deduct VAT — Compatibility of penalties)
junij 17, 2024 0 0 CELEX:62022CA0420: Joined Cases C-420/22 and C-528/22, NW (Classified information: Judgment of the Court (First Chamber) of 25 April 2024 (requests for a preliminary ruling from the Szegedi Törvényszék - Hungary) – NW (C-420/22), PQ (C-528/22) v Országos Idegenrendészeti Főigazgatóság, Miniszterelnöki Kabinetirodát vezető miniszter
februar 19, 2024 0 0 CELEX:62022CA0421: Case C-421/22, DOBELES AUTOBUSU PARKS and Others: Judgment of the Court (Fifth Chamber) of 21 December 2023 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — ‘DOBELES AUTOBUSU PARKS’ SIA, ‘CATA’ AS, ‘VTU VALMIERA’ SIA, ‘JELGAVAS AUTOBUSU PARKS’ SIA, ‘Jēkabpils autobusu parks’ SIA v Iepirkumu uzraudzības birojs, ‘Autotransporta direkcija’ VSIA (Reference for a preliminary ruling — Transport — Public passenger transport services by rail and by road — Regulation (EC) No 1370/2007 — Article 1(1) — Article 2a(2) — Article 3(1) — Article 4(1) — Article 6(1) — Contract for the provision of public passenger transport services by bus — Procedure for awarding a public service contract — Open, transparent and non-discriminatory tendering procedure — Spe
januar 08, 2024 0 0 CELEX:62022CA0422: Case C-422/22, Zakład Ubezpieczeń Społecznych Oddział w Toruniu: Judgment of the Court (Second Chamber) of 16 November 2023 (request for a preliminary ruling from the Sąd Najwyższy — Poland) — Zakład Ubezpieczeń Społecznych Oddział w Toruniu v TE (Reference for a preliminary ruling — Migrant workers — Social security — Legislation applicable — Regulation (EC) No 987/2009 — Articles 5, 6 and 16 — A1 certificate — Inaccuracy of the particulars — Withdrawal on the initiative of the issuing institution — Obligation for the issuing institution to initiate a dialogue and conciliation procedure with the competent authority of the host Member State — None)
avgust 19, 2024 0 0 CELEX:62022CA0425: Case C-425/22, MOL: Judgment of the Court (Fifth Chamber) of 4 July 2024 (request for a preliminary ruling from the Kúria – Hungary) – MOL Magyar Olaj- és Gázipari Nyrt. v Mercedes-Benz Group AG (Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Jurisdiction in tort, delict or quasi-delict – Place where the damage occurred – Cartel declared contrary to Article 101 TFEU and Article 53 of the Agreement on the European Economic Area – Subsidiaries established in different Member States – Direct damage exclusively suffered by subsidiaries – Action for damages from the parent company – Concept o