december 22, 2023 0 0 CELEX:62022CJ0340: Judgment of the Court (First Chamber) of 21 December 2023.#Cofidis v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Introduction of a tax on the liabilities of credit institutions for the purpose of funding the national social security system – Alleged discrimination against branches of foreign credit institutions – Directive 2014/59/EU – Framework for the recovery and resolution of credit institutions and investment firms – Scope.#Case C-340/22.
julij 25, 2024 0 0 CELEX:62022CJ0340_RES: Judgment of the Court (First Chamber) of 21 December 2023.#Cofidis v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Introduction of a tax on the liabilities of credit institutions for the purpose of funding the national social security system – Alleged discrimination against branches of foreign credit institutions – Directive 2014/59/EU – Framework for the recovery and resolution of credit institutions and investment firms – Scope.#Case C-340/22.
marec 08, 2024 0 0 CELEX:62022CJ0341: Judgment of the Court (Third Chamber) of 7 March 2024.#Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT.#Case C-341/22.
december 11, 2024 0 0 CELEX:62022CJ0341_SUM: Judgment of the Court (Third Chamber) of 7 March 2024.#Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT.#Case C-341/22.
marec 30, 2023 0 2 CELEX:62022CJ0343: Judgment of the Court (Eighth Chamber) of 30 March 2023.#PT v VB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Lugano II Convention – Procedure on the recognition and enforcement of judgments – Article 34(2) – Document which institutes the proceedings in the State of origin – Due notification of an order for payment followed by improper service of a request for an action for repayment under Swiss law.#Case C-343/22.
marec 26, 2025 0 0 CELEX:62022CJ0343_SUM: Judgment of the Court (Eighth Chamber) of 30 March 2023.#PT v VB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Lugano II Convention – Procedure on the recognition and enforcement of judgments – Article 34(2) – Document which institutes the proceedings in the State of origin – Due notification of an order for payment followed by improper service of a request for an action for repayment under Swiss law.#Case C-343/22.
julij 13, 2023 0 0 CELEX:62022CJ0344: Judgment of the Court (Tenth Chamber) of 13 July 2023.#Gemeinde A v Finanzamt.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Bodies governed by public law – Municipality collecting a spa tax for the provision of spa facilities accessible to everyone.#Case C-344/22.
april 26, 2024 0 0 CELEX:62022CJ0345: Judgment of the Court (Sixth Chamber) of 25 April 2024.#Maersk A/S and Mapfre España Compañía de Seguros y Reaseguros SA v Allianz Seguros y Reaseguros SA and MACS Maritime Carrier Shipping GmbH & Co.#Requests for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 25(1) – Contract for the carriage of goods evidenced by a bill of lading – Jurisdiction clause incorporated in that bill of lading – Enforceability against the third-party holder of the bill of lading – Applicable law – National legislation requiring the individual and separate negotiation of the jurisdiction clause by the third-party holder of the bill of lading.#Joined Cases C-345/22 to C-347/22.
februar 20, 2025 0 0 CELEX:62022CJ0345_SUM: Judgment of the Court (Sixth Chamber) of 25 April 2024.#Maersk A/S v Allianz Seguros y Reaseguros SA and Mapfre España Compañía de Seguros y Reaseguros SA v MACS Maritime Carrier Shipping GmbH & Co.#Requests for a preliminary ruling from the Audiencia Provincial de Pontevedra.#Requests for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 25(1) – Contract for the carriage of goods evidenced by a bill of lading – Jurisdiction clause incorporated in that bill of lading – Enforceability against the third-party holder of the bill of lading – Applicable law – National legislation requiring the individual and separate negotiation of the jurisdiction clause by the third-party holder of the bill of lading.#Jo
april 21, 2023 0 0 CELEX:62022CJ0348: Judgment of the Court (Third Chamber) of 20 April 2023.#Autorità Garante della Concorrenza e del Mercato v Comune di Ginosa.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per la Puglia.#Reference for a preliminary ruling – Services in the internal market – Directive 2006/123/EC – Assessment of validity – Legal basis – Articles 47, 55 and 94 EC – Interpretation – Article 12(1) and (2) of that directive – Direct effect – Unconditional and sufficiently precise nature of the obligation for Member States to apply an impartial and transparent selection procedure to potential candidates and of the prohibition on automatic renewal of an authorisation granted for a given activity – National legislation providing for the automatic extension of conces