september 13, 2024 0 0 CELEX:62023CJ0429: Arrêt de la Cour (septième chambre) du 12 septembre 2024.#„NARE-BG“ ЕООD contre Direktor na direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Droit à déduction – Délais de déclaration et de versement de certains impôts – Prorogation en raison de la pandémie de COVID-19 – Refus de l’exercice du droit à déduction de la TVA – Forclusion – Principes d’équivalence, d’effectivité et de neutralité de la TVA.#Affaire C-429/23. This document does not exist in English.
marec 06, 2025 0 0 CELEX:62023CJ0429_SUM: Judgment of the Court (Seventh Chamber) of 12 September 2024.#„NARE-BG“ ЕООD v Direktor na direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT.#Case C-429/23.
julij 05, 2024 0 0 CELEX:62023CJ0430: Judgment of the Court (Tenth Chamber) of 4 July 2024.#SN v European Parliament.#Appeal – European Parliament – Rules governing the payment of expenses and allowances to Members of Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid.#Case C-430/23 P.
februar 06, 2025 0 0 CELEX:62023CJ0430_INF: Judgment of the Court (Tenth Chamber) of 4 July 2024.#SN v European Parliament.#Appeal – European Parliament – Rules governing the payment of expenses and allowances to Members of Parliament – Parliamentary assistance allowance – Recovery of sums unduly paid.#Case C-430/23 P.
april 03, 2025 0 0 CELEX:62023CJ0431: Judgment of the Court (Third Chamber) of 3 April 2025.#AE and Others v BA, en tant que curateurs de la SA Wibra België and Others.#Reference for a preliminary ruling – Social policy – Transfers of undertakings – Safeguarding of employees’ rights – Directive 2001/23/EC – Article 5(1) – Concept of ‘bankruptcy proceedings’ – Transfer of an undertaking occurring following a declaration of insolvency after that transfer had been prepared in the context of judicial restructuring proceedings.#Case C-431/23.
oktober 23, 2025 0 0 CELEX:62023CJ0431_SUM: Judgment of the Court (Third Chamber) of 3 April 2025.#AE and Others v BA, en tant que curateurs de la SA Wibra België and Others.#Request for a preliminary ruling from the Tribunal du travail de Liège.#Reference for a preliminary ruling – Social policy – Transfers of undertakings – Safeguarding of employees’ rights – Directive 2001/23/EC – Article 5(1) – Concept of ‘bankruptcy proceedings’ – Transfer of an undertaking occurring following a declaration of insolvency after that transfer had been prepared in the context of judicial restructuring proceedings.#Case C-431/23.
september 27, 2024 0 0 CELEX:62023CJ0432: Arrêt de la Cour (deuxième chambre) du 26 septembre 2024.#F et Ordre des avocats du barreau de Luxembourg contre Administration des contributions directes.#Renvoi préjudiciel – Coopération administrative dans le domaine fiscal – Directive 2011/16/UE – Échange d’informations sur demande – Injonction faite à un avocat de communiquer des informations – Secret professionnel de l’avocat – Article 7 et article 52, paragraphe 1, de la charte des droits fondamentaux de l’Union européenne.#Affaire C-432/23. This document does not exist in English.
september 27, 2024 0 0 CELEX:62023CJ0432_RES: Arrêt de la Cour (deuxième chambre) du 26 septembre 2024.#F et Ordre des avocats du barreau de Luxembourg contre Administration des contributions directes.#Renvoi préjudiciel – Coopération administrative dans le domaine fiscal – Directive 2011/16/UE – Échange d’informations sur demande – Injonction faite à un avocat de communiquer des informations – Secret professionnel de l’avocat – Article 7 et article 52, paragraphe 1, de la charte des droits fondamentaux de l’Union européenne.#Affaire C-432/23. This document does not exist in English.
december 19, 2025 0 0 CELEX:62023CJ0433: Arrêt de la Cour (deuxième chambre) du 18 décembre 2025.#Commission européenne contre Royaume d'Espagne.#Manquement d’État – Article 258 TFUE – Directive 91/271/CEE – Collecte et traitement des eaux urbaines résiduaires – Articles 3 à 5 et 15 – Actualisation de la charge polluante générée par les agglomérations, exprimée en équivalent habitant (EH) – Rejet.#Affaire C-433/23. This document does not exist in English.
december 13, 2024 0 0 CELEX:62023CJ0436: Judgment of the Court (Sixth Chamber) of 12 December 2024.#Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV.#Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Tax on company profits – National legislation establishing a fairness tax – National decision annulling that legislation – Maintenance of effects – Tax not payable by a non-resident company with a permanent establishment in the Member State – Tax payable by a subsidiary of a non-resident company – Choice of legal form – Comparability of situations.#Case C-436/23.