december 11, 2024 0 0 CELEX:62022CJ0309_SUM: Judgment of the Court (Third Chamber) of 25 April 2024.#Pesticide Action Network Europe (PAN Europe) v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Requests for a preliminary ruling from the College van Beroep voor het bedrijfsleven.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Authorisation for placing plant protection products on the market – Examination for authorisation – Article 4 – Article 29 – Conditions – No harmful effect – Criteria – Endocrine disrupting properties – Regulation (EU) 2018/605 – Precautionary principle – Current scientific and technical knowledge.#Joined Cases C-309/22 and C-310/22.
februar 22, 2024 0 0 CELEX:62022CJ0311: Judgment of the Court (Second Chamber) of 22 February 2024.#Anklagemyndigheden v PO and Moesgaard Meat 2012 A/S.#Reference for a preliminary ruling – Environment – Directive 2010/75/EU – Integrated pollution prevention and control – Article 10 – Annex I, point 6.4(a) – Operating slaughterhouses with a carcass production capacity greater than 50 tonnes per day – Concepts of ‘carcass’ and ‘production capacity per day’ – Slaughterhouse without a permit – Actual production must be taken into account.#Case C-311/22.
december 11, 2024 0 0 CELEX:62022CJ0311_SUM: Judgment of the Court (Second Chamber) of 22 February 2024.#Anklagemyndigheden v PO and Moesgaard Meat 2012 A/S.#Request for a preliminary ruling from the Højesteret.#Reference for a preliminary ruling – Environment – Directive 2010/75/EU – Integrated pollution prevention and control – Article 10 – Annex I, point 6.4(a) – Operating slaughterhouses with a carcass production capacity greater than 50 tonnes per day – Concepts of ‘carcass’ and ‘production capacity per day’ – Slaughterhouse without a permit – Actual production must be taken into account.#Case C-311/22.
oktober 12, 2023 0 0 CELEX:62022CJ0312: Judgment of the Court (Sixth Chamber) of 12 October 2023.#FL v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 56 EC – Free movement of capital – Personal income tax – Taxation of interest income from bonds and debt instruments – Interest due and paid by entities not resident in the national territory – Difference in treatment according to the place of establishment of the issuing entity and the paying entity for the interest concerned – Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Directive 2003/48/EC – Article 2(4) – Taxation of savings income in the form of interest payments from a Swiss source – Obligation to apply the same tax rates as those applied to sim
julij 13, 2023 0 0 CELEX:62022CJ0313: Judgment of the Court (Eighth Chamber) of 13 July 2023.#ACHILLEION Anomymi Xenodocheiaki Etaireia v Elliniko Dimosio.#Reference for a preliminary ruling – Structural Funds – European Regional Development Fund (ERDF) – Co-financing – Regulation (EC) No 1260/1999 – Articles 30(4) and 39(1) – Durability of investment operations – ‘Substantial modification’ of a co-financed investment operation – Recovery of aid in the event of transfer of the establishment which is the subject of that operation – Effect of the specific circumstances surrounding that transfer.#Case C-313/22.
marec 01, 2024 0 0 CELEX:62022CJ0314: Judgment of the Court (Tenth Chamber) of 29 February 2024.#„Consortium Remi Group“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.
februar 20, 2025 0 0 CELEX:62022CJ0314_SUM: Judgment of the Court (Tenth Chamber) of 29 February 2024.#'Consortium Remi Group' AD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.
april 12, 2024 0 0 CELEX:62022CJ0316: Judgment of the Court (Fifth Chamber) of 11 April 2024.#Gabel Industria Tessile SpA and Canavesi SpA v A2A Energia SpA and Others.#Reference for a preliminary ruling – Directive 2008/118/EC – Article 1(2) – Excise duties – Electricity – National legislation creating an additional tax on electricity excise duties – Lack of specific purposes – Additional tax deemed contrary to Directive 2008/118/EC by the national courts – Recovery by the final consumer of the tax unduly paid from the supplier alone – Article 288 TFEU – Direct effect – Principle of effectiveness.#Case C-316/22.
maj 17, 2024 0 0 CELEX:62022CJ0316_RES: Judgment of the Court (Fifth Chamber) of 11 April 2024.#Gabel Industria Tessile SpA and Canavesi SpA v A2A Energia SpA and Others.#Request for a preliminary ruling from the Tribunale di Como.#Reference for a preliminary ruling – Directive 2008/118/EC – Article 1(2) – Excise duties – Electricity – National legislation creating an additional tax on electricity excise duties – Lack of specific purposes – Additional tax deemed contrary to Directive 2008/118/EC by the national courts – Recovery by the final consumer of the tax unduly paid from the supplier alone – Article 288 TFEU – Direct effect – Principle of effectiveness.#Case C-316/22.
november 16, 2023 0 0 CELEX:62022CJ0318: Arrêt de la Cour (neuvième chambre) du 16 novembre 2023.#GE Infrastructure Hungary Holding Kft. contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Rapprochement des législations – Régime fiscal commun applicable aux fusions, aux scissions, aux scissions partielles, aux apports d’actifs et aux échanges d’actions – Directive 2009/133/CE – Scission partielle – Situation purement interne – Absence de réduction du capital social – Société détenant 100 % du capital de la société apporteuse.#Affaire C-318/22. This document does not exist in English.