marec 12, 2026 0 0 CELEX:62024CJ0521: Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Intra-Community acquisition of goods – Article 168 – Deduction of input VAT due in respect of such an acquisition – Articles 178 and 179 – Rules governing the exercise of the right to deduct VAT – Late submission of invoices necessary for the exercise of the right to deduct VAT – Refusal of the right to deduct VAT – National legislation providing for a self-correction procedure enabling the taxable person to exercise his or her right of deduction beyond the tax period during which that right arose – Principles of neutrali
november 28, 2025 0 0 CELEX:62024CJ0525: Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the competent authorities of the Member States.#Case C-525/24.
marec 19, 2026 0 0 CELEX:62024CJ0526: Judgment of the Court (Fourth Chamber) of 19 March 2026.#Brillen Rottler GmbH & Co. KG v TC.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 12(5) – Article 15(1) – Data subject’s right of access to the personal data concerning him or her – Controller’s right to refuse to act on the request for access – Excessive character of the request – Abuse of rights – First request for access – Right to compensation and liability – Article 82(1) – Action based on infringement of the right of access – Non-material damage – Loss of control over personal data.#Case C-526/24.
marec 19, 2026 0 0 CELEX:62024CJ0526_RES: Arrêt de la Cour (quatrième chambre) du 19 mars 2026.#Brillen Rottler GmbH & Co. KG contre TC.#Renvoi préjudiciel – Protection des personnes physiques à l’égard du traitement des données à caractère personnel – Règlement (UE) 2016/679 – Article 12, paragraphe 5 – Article 15, paragraphe 1 – Droit d’accès de la personne concernée aux données à caractère personnel la concernant – Droit du responsable du traitement de refuser de donner suite à la demande d’accès – Caractère excessif de la demande – Abus de droit – Première demande d’accès – Droit à réparation et responsabilité – Article 82, paragraphe 1 – Action fondée sur une violation du droit d’accès – Dommage moral – Perte de contrôle sur les données à caractère personnel.#Affaire C-526/24. This document does not exist in English.
marec 12, 2026 0 0 CELEX:62024CJ0527: Judgment of the Court (Ninth Chamber) of 12 March 2026.#Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of the tax authorities of the Member State of refund to which the application was made – Final judicial decision – Res judicata.#Case C-527/24.
oktober 02, 2025 0 0 CELEX:62024CJ0535: Judgment of the Court (Seventh Chamber) of 2 October 2025.#„Svilosa“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 24(1) – Supply of services – Article 26(1)(b) – Supply of services free of charge that are to be treated as a supply of services for consideration – Debt recovery – Debt recovery in favour of a third party.#Case C-535/24.
december 05, 2025 0 0 CELEX:62024CJ0535_SUM: Judgment of the Court (Seventh Chamber) of 2 October 2025.#„Svilosa“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 24(1) – Supply of services – Article 26(1)(b) – Supply of services free of charge that are to be treated as a supply of services for consideration – Debt recovery – Debt recovery in favour of a third party.#Case C-535/24.
november 28, 2025 0 0 CELEX:62024CJ0539: Judgment of the Court (First Chamber) of 27 November 2025.#Mikroregion Porta Bohemica v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of ‘irregularity’ – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources.#Case C-539/24.
marec 05, 2026 0 0 CELEX:62024CJ0539_SUM: Judgment of the Court (First Chamber) of 27 November 2025.#Mikroregion Porta Bohemica v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Protection of the European Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Concept of ‘irregularity’ – Article 1(2) – Limitation periods – Article 3 – Starting point and duration of the limitation periods – Project co-financed through EU resources.#Case C-539/24.
oktober 09, 2025 0 0 CELEX:62024CJ0540: Judgment of the Court (First Chamber) of 9 October 2025.#Cabris lnvestments Ltd v Revetas Capital Advisors LLP.#Reference for a preliminary ruling – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Scope – Article 25 – Agreement conferring jurisdiction – Parties to a contract established in the same third State – Jurisdiction of the courts of a Member State to settle disputes arising from that contract – International element – Consequences of the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union.#Case C-540/24.