november 15, 2024 0 0 CELEX:62023CJ0613: Judgment of the Court (Tenth Chamber) of 14 November 2024.#KL v Staatssecretaris van Financiën.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – VAT payable by a taxable entity – National legislation providing for the joint and several liability of the director of the entity – Presumption of liability in respect of the director in the absence of notification that the entity is unable to pay the VAT due – Principle of proportionality.#Case C-613/23.
avgust 04, 2025 0 0 CELEX:62023CJ0613_SUM: Judgment of the Court (Tenth Chamber) of 14 November 2024.#KL v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – VAT payable by a taxable entity – National legislation providing for the joint and several liability of the director of the entity – Presumption of liability in respect of the director in the absence of notification that the entity is unable to pay the VAT due – Principle of proportionality.#Case C-613/23.
maj 08, 2025 0 0 CELEX:62023CJ0615: Judgment of the Court (First Chamber) of 8 May 2025.#Dyrektor Krajowej Informacji Skarbowej v P. S.A.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Taxable amount – Consideration – Subsidies directly linked to the price of a taxable transaction – Collective public transport services – Compensation paid by a local authority to the service provider to cover the costs incurred – Direct link between the compensation and the services provided.#Case C-615/23.
oktober 30, 2025 0 0 CELEX:62023CJ0615_SUM: Judgment of the Court (First Chamber) of 8 May 2025.#Dyrektor Krajowej Informacji Skarbowej v P. S.A.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Taxable amount – Consideration – Subsidies directly linked to the price of a taxable transaction – Collective public transport services – Compensation paid by a local authority to the service provider to cover the costs incurred – Direct link between the compensation and the services provided.#Case C-615/23.
junij 26, 2025 0 0 CELEX:62023CJ0618: Judgment of the Court (Fifth Chamber) of 26 June 2025.#SALUS Haus Dr. med Otto Greither Nachf. GmbH & Co.KG v Astrid Twardy GmbH.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 1(29) – Article 16a – Traditional herbal medicinal products – Articles 62 – Information which is useful to the patient – Regulation (EU) 2018/848 – Article 2(1) – Scope – Indications on the outer packaging of a medicinal herbal tea – Use of terms referring to organic production.#Case C-618/23.
oktober 30, 2025 0 0 CELEX:62023CJ0618_SUM: Judgment of the Court (Fifth Chamber) of 26 June 2025.#SALUS Haus Dr. med Otto Greither Nachf. GmbH & Co.KG v Astrid Twardy GmbH.#Request for a preliminary ruling from the Oberlandesgericht Düsseldorf.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 1(29) – Article 16a – Traditional herbal medicinal products – Articles 62 – Information which is useful to the patient – Regulation (EU) 2018/848 – Article 2(1) – Scope – Indications on the outer packaging of a medicinal herbal tea – Use of terms referring to organic production.#Case C-618/23.
marec 07, 2025 0 0 CELEX:62023CJ0620: Judgment of the Court (Eighth Chamber) of 6 March 2025.#„NOV ZHIVOT 1919“ NCh v Rakovoditel na Upravlyavashtia organ na programata za transgranichno satrudnichestvo INTERREG-IPP.#Reference for a preliminary ruling – Own resources of the European Union – Protection of the European Union’s financial interests – Regulation (EU) No 1299/2013 – Specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal – Article 27 – Recovery from the lead beneficiary of amounts paid as a result of an irregularity – Implementing regulation (EU) No 447/2014 – Instrument for Pre-accession Assistance (IPA II) – Specific implementing rules – Articles 40 and 46 – Financial correction in the event of irregularity – Financial correcti
maj 22, 2025 0 0 CELEX:62023CJ0621: Judgment of the Court (Fifth Chamber) of 22 May 2025.#Luossavaara-Kiirunavaara AB v European Commission.#Appeal – Environment – Directive 2003/87/EC – System for greenhouse gas emission allowance trading within the European Union – Free allocation of allowances – Article 10a(1) – Concept of ‘substitutes’ – National implementing measures – Article 11(1) – Lists of installations covered by Directive 2003/87 submitted to the European Commission by the Member States – Decision (EU) 2021/355 – Proposal of the Member State concerned to cover by a benchmark for sintered ore a sub-installation producing iron ore pellets – Rejection decision – Establishment of benchmarks by the Commission – General objective of incentivising the reduction of greenhouse gas emissions – No obligati
oktober 17, 2025 0 0 CELEX:62023CJ0621_SUM: Judgment of the Court (Fifth Chamber) of 22 May 2025.#Luossavaara-Kiirunavaara AB v European Commission.#Appeal – Environment – Directive 2003/87/EC – System for greenhouse gas emission allowance trading within the European Union – Free allocation of allowances – Article 10a(1) – Concept of ‘substitutes’ – National implementing measures – Article 11(1) – Lists of installations covered by Directive 2003/87 submitted to the European Commission by the Member States – Decision (EU) 2021/355 – Proposal of the Member State concerned to cover by a benchmark for sintered ore a sub-installation producing iron ore pellets – Rejection decision – Establishment of benchmarks by the Commission – General objective of incentivising the reduction of greenhouse gas emissions – No obli
november 29, 2024 0 0 CELEX:62023CJ0622: Judgment of the Court (Seventh Chamber) of 28 November 2024.#rhtb: projekt gmbh v Parkring 14-16 Immobilienverwaltung GmbH.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Contract for services for the carrying out of a building project – Termination of the contract by the customer – Concept of ‘remuneration’ – Characterisation – Obligation to pay the total amount agreed after deduction of the costs saved by the supplier – Article 73 – Taxable amount.#Case C-622/23.