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.
marec 10, 2025 0 0 CELEX:62022CJ0318_SUM: Judgment of the Court (Ninth Chamber) of 16 November 2023.#GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital – Company holding 100% of the share capital of the transferring company.#Case C-318/22.
november 09, 2023 0 0 CELEX:62022CJ0319: Judgment of the Court (Third Chamber) of 9 November 2023.#Gesamtverband Autoteile-Handel e.V. v Scania CV AB.#Reference for a preliminary ruling – Market for motor vehicle repair and maintenance information services – Regulation (EU) 2018/858 – Approval and market surveillance of repair and maintenance information services for motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles – Article 61(1) and (2) – Annex X, point 6.1 – Independent operators – Information ‘easily accessible in the form of machine-readable and electronically readable data sets’ – Regulation (EU) 2016/679 – Article 6(1)(c) – Processing of personal data – Legal obligation on car manufacturers to make vehicle identification numbers (VIN) a
marec 14, 2025 0 0 CELEX:62022CJ0319_SUM: Judgment of the Court (Third Chamber) of 9 November 2023.#Gesamtverband Autoteile-Handel e.V. v Scania CV AB.#Reference for a preliminary ruling – Market for motor vehicle repair and maintenance information services – Regulation (EU) 2018/858 – Approval and market surveillance of repair and maintenance information services for motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles – Article 61(1) and (2) – Annex X, point 6.1 – Independent operators – Information ‘easily accessible in the form of machine-readable and electronically readable data sets’ – Regulation (EU) 2016/679 – Article 6(1)(c) – Processing of personal data – Legal obligation on car manufacturers to make vehicle identification numbers (VI
november 23, 2023 0 0 CELEX:62022CJ0321: Judgment of the Court (Fourth Chamber) of 23 November 2023.#ZL and Others v Provident Polska S.A.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Consumer credit agreement – Article 3(1) – Significant imbalance – Non-interest credit costs – Article 7(1) – Action for a declaratory judgment – Interest in bringing proceedings – Article 6(1) – Finding that a term is unfair – Consequences.#Case C-321/22.
junij 08, 2023 0 0 CELEX:62022CJ0322: Judgment of the Court (Seventh Chamber) of 8 June 2023.#E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Principle of sincere cooperation – Principle of effectiveness – Tax levied by a Member State in breach of EU law – Breach established following a ruling of the Court of Justice – Right to be paid interest on the overpayment – National legislation limiting the right to the payment of interest to the period running until the thirtieth day following the publication of the ruling of the Court of Justice in the Official Journal of the European Union.#Case C-322/22.
september 07, 2023 0 0 CELEX:62022CJ0323: Judgment of the Court (Tenth Chamber) of 7 September 2023.#KRI SpA, en tant qu’entité ayant absorbé la société SI.LO.NE. - Sistema logistico nord-est Srl v Agenzia delle Dogane e dei Monopoli.#Reference for a preliminary ruling – Free movement of goods – Excise duties – Directive 92/12/EEC – Article 6(1)(a) – Chargeability of excise duty – Irregular departure from a suspension arrangement – Unlawful act solely attributable to a third party – Falsification of the accompanying administrative document – Article 14(1) – Exemption for losses occurring under the suspension arrangement – Fortuitous events or force majeure – Liability of the authorised warehousekeeper.#Case C-323/22.