december 20, 2024 0 0 CELEX:62023CJ0601: Judgment of the Court (Sixth Chamber) of 19 December 2024.#Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Taxation of dividends – Withholding tax – Reimbursement of withholding tax, granted to resident dividend recipients that are loss-making at the end of the tax year in which the dividends are received – No reimbursement of the withholding tax to non-resident dividend recipients – Difference in treatment – Restriction – Comparability – Justification.#Case C-601/23.
april 30, 2025 0 0 CELEX:62023CJ0602: Judgment of the Court (First Chamber) of 30 April 2025.#Finanzamt für Großbetriebe v Franklin Mutual Series Funds - Franklin Mutual European Fund.#Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation.#Case C-602/23.
oktober 24, 2025 0 0 CELEX:62023CJ0602_SUM: Judgment of the Court (First Chamber) of 30 April 2025.#Finanzamt für Großbetriebe v Franklin Mutual Series Funds - Franklin Mutual European Fund.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation.#Case C-602/23.
julij 03, 2025 0 0 CELEX:62023CJ0605: Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23.
december 05, 2025 0 0 CELEX:62023CJ0605_SUM: Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23.
december 06, 2024 0 0 CELEX:62023CJ0606: Judgment of the Court (Tenth Chamber) of 5 December 2024.#AS „Tallinna Kaubamaja Grupp” and AS „KIA Auto” v Konkurences padome.#Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Article 101(1) TFEU – Vertical agreements – Restriction ‘by effect’ – Agreement establishing restrictions in respect of car warranties – Obligation for the competition authority to demonstrate anticompetitive effects – Actual effects and potential effects.#Case C-606/23.
julij 03, 2025 0 0 CELEX:62023CJ0610: Judgment of the Court (First Chamber) of 3 July 2025.#FO v Ypourgos Metanastefsis kai Asylou.#Reference for a preliminary ruling – Asylum policy – International protection – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Requirement of full and ex nunc examination of the appeal – Obligation to appear in person before the authority examining the appeal – Presumption that an appeal has been improperly brought – Dismissal of the appeal as manifestly unfounded without examination of the merits – Principle of proportionality.#Case C-610/23.
julij 03, 2025 0 0 CELEX:62023CJ0610_RES: Judgment of the Court (First Chamber) of 3 July 2025.#FO v Ypourgos Metanastefsis kai Asylou.#Reference for a preliminary ruling – Asylum policy – International protection – Common procedures for granting and withdrawing international protection – Directive 2013/32/EU – Article 46 – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Requirement of full and ex nunc examination of the appeal – Obligation to appear in person before the authority examining the appeal – Presumption that an appeal has been improperly brought – Dismissal of the appeal as manifestly unfounded without examination of the merits – Principle of proportionality.#Case C-610/23.
februar 14, 2025 0 0 CELEX:62023CJ0612: Judgment of the Court (Fifth Chamber) of 13 February 2025.#Verbraucherzentrale Berlin eV v Vodafone GmbH.#Reference for a preliminary ruling – Directive 2002/22/EC (Universal Service Directive) – Electronic communications networks and services – Universal service and users’ rights – Consumer protection – Contracts concluded between a consumer and an undertaking providing electronic communications services – Facilitating change of provider – Article 30(5) – Initial commitment period – Concept.#Case C-612/23.
februar 14, 2025 0 0 CELEX:62023CJ0612_RES: Judgment of the Court (Fifth Chamber) of 13 February 2025.#Verbraucherzentrale Berlin eV v Vodafone GmbH.#Reference for a preliminary ruling – Directive 2002/22/EC (Universal Service Directive) – Electronic communications networks and services – Universal service and users’ rights – Consumer protection – Contracts concluded between a consumer and an undertaking providing electronic communications services – Facilitating change of provider – Article 30(5) – Initial commitment period – Concept.#Case C-612/23.