november 15, 2025 0 0 CELEX:62024CJ0142: Judgment of the Court (First Chamber) of 13 November 2025.#Familienstiftung v Finanzamt Köln-West.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Free movement of capital – Inheritance and gift tax – Taxation of the inter vivos transfer of assets in order to set up a foundation – Family foundation with its seat in Liechtenstein – Coherence of the tax system.#Case C-142/24.
november 15, 2025 0 0 CELEX:62024CJ0142_RES: Judgment of the Court (First Chamber) of 13 November 2025.#Familienstiftung v Finanzamt Köln-West.#Reference for a preliminary ruling – Free movement of capital – Inheritance and gift tax – Taxation of the inter vivos transfer of assets in order to set up a foundation – Family foundation with its seat in Liechtenstein – Coherence of the tax system.#Case C-142/24.
januar 22, 2026 0 0 CELEX:62024CJ0144: Judgment of the Court (Fifth Chamber) of 22 January 2026.#European Commission v Hungary.#Failure of a Member State to fulfil obligations – Freedom of establishment – National legislation establishing reference prices for certain basic construction materials below market prices – Obligation to pay an ‘additional mining fee’ corresponding to 90% of the difference between the reference price and the selling price – Measure mainly affecting undertakings held by companies established in other Member States – No justification – Procedure for the provision of information in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Article 1(1)(d) – Concept of ‘other requirements’.#Case C-144/24.
november 01, 2025 0 0 CELEX:62024CJ0146: Judgment of the Court (Sixth Chamber) of 30 October 2025.#Fugro NV v Council of the European Union.#Appeal – Taxation – Combating of tax avoidance – Directive (EU) 2022/2523 – Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union – Article 17 – International shipping income exclusion – Challenge to the scope of that exclusion – Admissibility – Article 263, fourth paragraph, TFEU – Locus standi – Lack of individual concern.#Case C-146/24 P.
marec 05, 2026 0 0 CELEX:62024CJ0150: Judgment of the Court (Fourth Chamber) of 5 March 2026.#A v Rikoskomisario B.#Reference for a preliminary ruling – Immigration policy – Common standards and procedures for returning illegally staying third-country nationals – Directive 2008/115/EC – Detention for the purpose of removal – Article 15(5) and (6) – Calculation of the length of the detention already completed – Aggregation of all of the previous periods of detention – Conditions – Enforcement of one and the same return decision – Second sentence of Article 15(3) – Prolonged detention beyond the initial maximum period laid down under Article 15(5) – Review by a judicial authority – National legislation making the implementation of that review contingent on an application by the detained person – Point in time
marec 05, 2026 0 0 CELEX:62024CJ0150_RES: Judgment of the Court (Fourth Chamber) of 5 March 2026.#A v Rikoskomisario B.#Reference for a preliminary ruling – Immigration policy – Common standards and procedures for returning illegally staying third-country nationals – Directive 2008/115/EC – Detention for the purpose of removal – Article 15(5) and (6) – Calculation of the length of the detention already completed – Aggregation of all of the previous periods of detention – Conditions – Enforcement of one and the same return decision – Second sentence of Article 15(3) – Prolonged detention beyond the initial maximum period laid down under Article 15(5) – Review by a judicial authority – National legislation making the implementation of that review contingent on an application by the detained person – Point in t
marec 05, 2026 0 0 CELEX:62024CJ0151: Judgment of the Court (First Chamber) of 5 March 2026.#Istituto nazionale della previdenza sociale (INPS) v V. M.#Reference for a preliminary ruling – Directive 2011/98/EU – Rights for third-country workers who hold a single permit – Article 12 – Right to equal treatment – Third-country national – Residence permit for family reasons – Social security – Regulation (EC) No 883/2004 – Coordination of social security systems – Article 3 – Concept of ‘branches of social security’ – Article 70 – Special non-contributory cash benefits – Social allowance for the elderly living in indigence – Conditions for granting – Exclusion of third-country nationals who do not hold an EU residence permit for long-term residents.#Case C-151/24.
december 19, 2025 0 0 CELEX:62024CJ0161: Judgment of the Court (Third Chamber) of 18 December 2025.#OSA, z.s., anciennement OSA – Ochranný svaz autorský pro práva k dílům hudebním, z.s. v Úřad pro ochranu hospodářské soutěže.#Reference for a preliminary ruling – Competition – Article 102 TFEU – Abuse of dominant position – Collective management organisation handling copyright – Rates for royalties for the provision of a licence to make copyrighted works available – Hotel establishments – Calculation method – Failure to take into account the rate of occupancy of rooms – Unfair prices.#Case C-161/24.
december 19, 2025 0 0 CELEX:62024CJ0161_RES: Arrêt de la Cour (troisième chambre) du 18 décembre 2025.#OSA, z.s., anciennement OSA – Ochranný svaz autorský pro práva k dílům hudebním, z.s. contre Úřad pro ochranu hospodářské soutěže.#Renvoi préjudiciel – Concurrence – Article 102 TFUE – Abus de position dominante – Organisme de gestion collective des droits d’auteur – Tarification des redevances pour l’octroi d’une licence de mise à disposition d’œuvres protégées par le droit d’auteur – Établissements hôteliers – Méthode de calcul – Absence de prise en compte du taux d’occupation des chambres – Prix non équitables.#Affaire C-161/24. This document does not exist in English.
april 03, 2025 0 0 CELEX:62024CJ0164: Judgment of the Court (Tenth Chamber) of 3 April 2025.#Cityland EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Persistent failure to comply with tax obligations – Removal of the taxable person from the value added tax (VAT) identification register – Principle of proportionality.#Case C-164/24.