februar 20, 2025 0 0 CELEX:62023CJ0081_SUM: Judgment of the Court (Ninth Chamber) of 22 February 2024.#MA v FCA Italy SpA and FPT Industrial SpA.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Point 2 of Article 7 – Special jurisdiction in tort, delict or quasi-delict – Place where the damage occurred – Use on a vehicle of a defeat device that reduces the effectiveness of emission control systems – Contract for the sale of that vehicle concluded in a Member State other than the State in which the purchaser is domiciled and in which the manufacturer has its seat – Delivery of that vehicle and normal use of it in the Member State in which the purchaser is domiciled.#Case C-81/23.
september 06, 2024 0 0 CELEX:62023CJ0083: Judgment of the Court (Seventh Chamber) of 5 September 2024.#H GmbH v Finanzamt M.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue.#Case C-83/23.
februar 28, 2025 0 0 CELEX:62023CJ0083_SUM: Judgment of the Court (Seventh Chamber) of 5 September 2024.#H GmbH v Finanzamt M.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue.#Case C-83/23.
februar 22, 2024 0 0 CELEX:62023CJ0085: Judgment of the Court (Seventh Chamber) of 22 February 2024.#Landkreis Jerichower Land v A.#Reference for a preliminary ruling – Public health – Health rules applicable to animal by-products and derived products not intended for human consumption – Regulation (EC) No 1069/2009 – Approval – Article 24(1)(i) – Concept of ‘storage of animal by-products’ – Interruption of a transport operation for up to eight hours.#Case C-85/23.
februar 20, 2025 0 0 CELEX:62023CJ0085_SUM: Judgment of the Court (Seventh Chamber) of 22 February 2024.#Landkreis Jerichower Land v A.#Request for a preliminary ruling from the Oberverwaltungsgericht des Landes Sachsen-Anhalt.#Reference for a preliminary ruling – Public health – Health rules applicable to animal by-products and derived products not intended for human consumption – Regulation (EC) No 1069/2009 – Approval – Article 24(1)(i) – Concept of ‘storage of animal by-products’ – Interruption of a transport operation for up to eight hours.#Case C-85/23.
september 06, 2024 0 0 CELEX:62023CJ0086: Judgment of the Court (Fourth Chamber) of 5 September 2024.#E.N.I. and Y.K.I. v HUK-COBURG-Allgemeine Versicherung AG.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Law applicable to non-contractual obligations – Regulation (EC) No 864/2007 – Article 16 – Overriding mandatory provisions – Road traffic accident – Rights to compensation recognised in respect of the family members of the deceased person – Principle of fairness for the purposes of compensation for non-material damage suffered – Assessment criteria.#Case C-86/23.
september 06, 2024 0 0 CELEX:62023CJ0086_RES: Judgment of the Court (Fourth Chamber) of 5 September 2024.#E.N.I. and Y.K.I. v HUK-COBURG-Allgemeine Versicherung AG.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Law applicable to non-contractual obligations – Regulation (EC) No 864/2007 – Article 16 – Overriding mandatory provisions – Road traffic accident – Rights to compensation recognised in respect of the family members of the deceased person – Principle of fairness for the purposes of compensation for non-material damage suffered – Assessment criteria.#Case C-86/23.
julij 05, 2024 0 0 CELEX:62023CJ0087: Judgment of the Court (Seventh Chamber) of 4 July 2024.#Biedrība „Latvijas Informācijas un komunikācijas tehnoloģijas asociācija” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73.#Case C-87/23.
junij 06, 2025 0 0 CELEX:62023CJ0087_SUM: Judgment of the Court (Seventh Chamber) of 4 July 2024.#Biedrība 'Latvijas Informācijas un komunikācijas tehnoloģijas asociācija' v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73.#Case C-87/23.
september 20, 2024 0 0 CELEX:62023CJ0088: Judgment of the Court (Third Chamber) of 19 September 2024.#Parfümerie Akzente GmbH v KTF Organisation AB.#Reference for a preliminary ruling – Electronic commerce – Information society services – Directive 2000/31/EC – Coordinated field – Article 2(h) – Online promotion and sale of cosmetic products – Exclusion from the coordinated field of labelling obligations applicable to products promoted and sold by an information society service provider – Directive 75/324/EEC – Article 8(2) – Regulation (EC) No 1223/2009 – Article 19(5) – Option for the Member State of destination to enforce use of a language of its choice.#Case C-88/23.