maj 11, 2023 0 0 CELEX:62022CJ0407: Judgment of the Court (First Chamber) of 11 May 2023.#Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA and Bricolage Investissement France SA.#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 relating to the holding – Lack of neutralisation as regards the add-back of those costs and expenses.#Joined Cases C-407/22 and C-408/22.
julij 12, 2024 0 0 CELEX:62022CJ0409: Judgment of the Court (Fifth Chamber) of 11 July 2024.#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.#Case C-409/22.
junij 15, 2023 0 0 CELEX:62022CJ0411: Judgment of the Court (Seventh Chamber) of 15 June 2023.#Thermalhotel Fontana Hotelbetriebsgesellschaft m.b.H. v Bezirkshauptmannschaft Südoststeiermark.#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 taken by the authority of their State of residence.#Case C-411/22.
marec 21, 2025 0 0 CELEX:62022CJ0411_SUM: Judgment of the Court (Seventh Chamber) of 15 June 2023.#Thermalhotel Fontana Hotelbetriebsgesellschaft m.b.H. v Bezirkshauptmannschaft Südoststeiermark.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#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
oktober 05, 2024 0 0 CELEX:62022CJ0412: Judgment of the Court (Ninth Chamber) of 4 October 2024.#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.#Case C-412/22.
marec 06, 2025 0 0 CELEX:62022CJ0412_SUM: Judgment of the Court (Ninth Chamber) of 4 October 2024.#Autoridade Tributária e Aduaneira v NT.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#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.#Case C-412/22.
november 16, 2023 0 0 CELEX:62022CJ0415: Judgment of the Court (Seventh Chamber) of 16 November 2023.#JD v Acerta - Caisse d'assurances sociales ASBL and Others.#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.#Case C-415/22.
marec 11, 2025 0 0 CELEX:62022CJ0415_SUM: Judgment of the Court (Seventh Chamber) of 16 November 2023.#JD v Acerta - Caisse d'assurances sociales ASBL and Others.#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.#Case C-415/22.
maj 17, 2023 0 0 CELEX:62022CJ0418: Judgment of the Court (Ninth Chamber) of 17 May 2023.#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.#Case C-418/22.
marec 18, 2025 0 0 CELEX:62022CJ0418_SUM: Judgment of the Court (Ninth Chamber) of 17 May 2023.#SA Cezam v État belge.#Request for a preliminary ruling from the Tribunal de première instance du Luxembourg.#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.#Case C-418/22.