avgust 01, 2025 0 0 CELEX:62024CJ0092: Judgment of the Court (Fourth Chamber) of 1 August 2025.#Banca Mediolanum SpA v Agenzia delle Entrate - Direzione Regionale della Lombardia.#References for a preliminary ruling – Taxation – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 4(1)(a) – Prohibition on taxing profits received by the parent company – Prevention of double taxation of dividends – Scope – Regional tax on production activities – Inclusion of 50% of dividends received by the parent companies in the basis of assessment for that tax.#Joined Cases C-92/24 and C-93/24.
avgust 01, 2025 0 0 CELEX:62024CJ0092_RES: Judgment of the Court (Fourth Chamber) of 1 August 2025.#Banca Mediolanum SpA v Agenzia delle Entrate - Direzione Regionale della Lombardia.#References for a preliminary ruling – Taxation – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 4(1)(a) – Prohibition on taxing profits received by the parent company – Prevention of double taxation of dividends – Scope – Regional tax on production activities – Inclusion of 50% of dividends received by the parent companies in the basis of assessment for that tax.#Joined Cases C-92/24 and C-93/24.
avgust 01, 2025 0 0 CELEX:62024CJ0097: Judgment of the Court (Third Chamber) of 1 August 2025.#S.A. and R.J. v The Minister for Children, Equality, Disability, Integration and Youth and Others.#Reference for a preliminary ruling – Liability of a Member State in the event of infringement of EU law – Sufficiently serious infringement – Asylum policy – Directive 2013/33/EU – Standards for the reception of applicants for international protection – Significant influx of applicants for temporary or international protection – No access to material reception conditions – Basic needs – Temporary exhaustion of housing capacity.#Case C-97/24.
avgust 01, 2025 0 0 CELEX:62024CJ0097_RES: Judgment of the Court (Third Chamber) of 1 August 2025.#S.A. and R.J. v The Minister for Children, Equality, Disability, Integration and Youth and Others.#Reference for a preliminary ruling – Liability of a Member State in the event of infringement of EU law – Sufficiently serious infringement – Asylum policy – Directive 2013/33/EU – Standards for the reception of applicants for international protection – Significant influx of applicants for temporary or international protection – No access to material reception conditions – Basic needs – Temporary exhaustion of housing capacity.#Case C-97/24.
julij 10, 2025 0 0 CELEX:62024CJ0099: Judgment of the Court (Ninth Chamber) of 10 July 2025.#G.M.K.-Z.B.M. v S.O.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 66 – Scope ratione temporis – Legal proceedings instituted by a claimant – Issue of an order for payment – Statement of opposition by the defendant to that order for payment seeking a review of the case concerned – Regulation (EU) No 44/2001 – Article 5(3) – Jurisdiction in matters relating to tort, delict or quasi-delict – Article 6(1) – More than one defendant – Article 22(1) – Exclusive jurisdiction in proceedings which have as their object rights in rem in immovable property or tenancies of immovable property – Action for payment of compensation for the non-contractual use of im
november 15, 2025 0 0 CELEX:62024CJ0099_SUM: Judgment of the Court (Ninth Chamber) of 10 July 2025.#G.M.K.-Z.B.M. v S.O.#Request for a preliminary ruling from the Sąd Rejonowy w Koszalinie.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 66 – Scope ratione temporis – Legal proceedings instituted by a claimant – Issue of an order for payment – Statement of opposition by the defendant to that order for payment seeking a review of the case concerned – Regulation (EU) No 44/2001 – Article 5(3) – Jurisdiction in matters relating to tort, delict or quasi-delict – Article 6(1) – More than one defendant – Article 22(1) – Exclusive jurisdiction in proceedings which have as their object rights in rem in immovable property or tenancies of immovable proper
maj 15, 2025 0 0 CELEX:62024CJ0100: Judgment of the Court (Second Chamber) of 15 May 2025.#Verbraucherzentrale Hamburg e.V. v bonprix Handelsgesellschaft mbH.#Reference for a preliminary ruling – Electronic commerce – Directive 2000/31/EC – Commercial communications – Article 6(c) – Concept of ‘promotional offers’ – Online advertising setting out a specific payment arrangement – Purchase on invoice involving a deferral of payment of the sales price – Information on the need for a prior assessment of the consumer’s creditworthiness only during the online ordering process.#Case C-100/24.
oktober 23, 2025 0 0 CELEX:62024CJ0100_SUM: Judgment of the Court (Second Chamber) of 15 May 2025.#Verbraucherzentrale Hamburg e.V. v bonprix Handelsgesellschaft mbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Electronic commerce – Directive 2000/31/EC – Commercial communications – Article 6(c) – Concept of ‘promotional offers’ – Online advertising setting out a specific payment arrangement – Purchase on invoice involving a deferral of payment of the sales price – Information on the need for a prior assessment of the consumer’s creditworthiness only during the online ordering process.#Case C-100/24.
oktober 09, 2025 0 0 CELEX:62024CJ0101: Judgment of the Court (First Chamber) of 9 October 2025.#Finanzamt Hamburg-Altona v XYRALITY GmbH.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 28 – Taking part in a supply of services – Articles 44 and 45 – Place of supply of services – Article 203 – VAT entered on an invoice – Electronically supplied services – App store – ‘In-app’ purchases.#Case C-101/24.
januar 22, 2026 0 0 CELEX:62024CJ0101_SUM: Judgment of the Court (First Chamber) of 9 October 2025.#Finanzamt Hamburg-Altona v XYRALITY GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 28 – Taking part in a supply of services – Articles 44 and 45 – Place of supply of services – Article 203 – VAT entered on an invoice – Electronically supplied services – App store – ‘In-app’ purchases.#Case C-101/24.