april 03, 2025 0 0 CELEX:62024CJ0228: Judgment of the Court (Sixth Chamber) of 3 April 2025.#„Nordcurrent group“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Taxation – Directive 2011/96/EU – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Exemption from corporation tax in respect of dividends paid by a non-resident subsidiary to a resident parent company – Article 1(2) and (3) – Anti-abuse provision – Classification of the subsidiary as a non-genuine arrangement – Steps of an arrangement – Tax advantage.#Case C-228/24.
oktober 24, 2025 0 0 CELEX:62024CJ0228_SUM: Judgment of the Court (Sixth Chamber) of 3 April 2025.#„Nordcurrent group“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės.#Reference for a preliminary ruling – Taxation – Directive 2011/96/EU – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Exemption from corporation tax in respect of dividends paid by a non-resident subsidiary to a resident parent company – Article 1(2) and (3) – Anti-abuse provision – Classification of the subsidiary as a non-genuine arrangement – Steps of an arrangement – Tax advantage.#Case C-228/24.
april 17, 2026 0 0 CELEX:62024CJ0229: Judgment of the Court (Fourth Chamber) of 16 April 2026.#TK and OP v Riksåklagaren.#Reference for a preliminary ruling – Approximation of laws – Single market for financial services – Regulation (EU) No 596/2014 – Market abuse – Insider dealing – Article 7(1)(a) – Concept of ‘inside information’ – Criteria – Public information – Article 17 – Public disclosure of inside information by an issuer – Decision of a contracting authority not to award a public contract to a tenderer – Early sale of shares of that tenderer – Implementing Regulation (EU) 2016/1055 – Article 2 – Means for public disclosure of inside information.#Case C-229/24.
april 17, 2026 0 0 CELEX:62024CJ0229_RES: Judgment of the Court (Fourth Chamber) of 16 April 2026.#TK and OP v Riksåklagaren.#Reference for a preliminary ruling – Approximation of laws – Single market for financial services – Regulation (EU) No 596/2014 – Market abuse – Insider dealing – Article 7(1)(a) – Concept of ‘inside information’ – Criteria – Public information – Article 17 – Public disclosure of inside information by an issuer – Decision of a contracting authority not to award a public contract to a tenderer – Early sale of shares of that tenderer – Implementing Regulation (EU) 2016/1055 – Article 2 – Means for public disclosure of inside information.#Case C-229/24.
marec 13, 2025 0 0 CELEX:62024CJ0230: Judgment of the Court (Ninth Chamber) of 13 March 2025.#MF v Banco Santander, SA.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Principle of equivalence – Mortgage loan agreements – Term stipulating that costs relating to the contract are to be paid by the consumer – Action for invalidity – Limitation period for an action seeking repayment of sums paid but not due – Actions seeking, respectively, a declaration that a contractual term is invalid and seeking to enforce the restitutory effects of such a declaration subject to different limitation periods.#Case C-230/24.
oktober 24, 2025 0 0 CELEX:62024CJ0232: Judgment of the Court (First Chamber) of 23 October 2025.#A Oy v Veronsaajien oikeudenvalvontayksikkö.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credit – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection – Article 135(1)(d) – Trade factoring – Invoice factoring.#Case C-232/24.
julij 15, 2026 0 0 CELEX:62024CJ0232_SUM: Judgment of the Court (First Chamber) of 23 October 2025.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credit – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection – Article 135(1)(d) – Trade factoring – Invoice factoring.#Case C-232/24.
oktober 24, 2025 0 0 CELEX:62024CJ0234: Judgment of the Court (Tenth Chamber) of 23 October 2025.#Brose Prievidza spol. s r. o. v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Directive 2008/9/EC – Article 4(b) – Refund of VAT to taxable persons not established in the Member State of refund – Principal supply and ancillary supply – Artificial splitting of a single supply – No dispatch of the object of the supply.#Case C-234/24.
februar 23, 2026 0 0 CELEX:62024CJ0234_SUM: Judgment of the Court (Tenth Chamber) of 23 October 2025.#Brose Prievidza spol. s r. o. v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Directive 2008/9/EC – Article 4(b) – Refund of VAT to taxable persons not established in the Member State of refund – Principal supply and ancillary supply – Artificial splitting of a single supply – No dispatch of the object of the supply.#Case C-234/24.
maj 08, 2025 0 0 CELEX:62024CJ0236: Judgment of the Court (First Chamber) of 8 May 2025.#Provincie Oost-Vlaanderen and Sogent v KG and WA.#Reference for a preliminary ruling – Environment – Directive 2011/92/EU – Assessment of the effects of certain public and private projects on the environment – Projects listed in Annex II – Determination of the projects to be made subject to an environmental impact assessment (screening) – Article 9a – Prevention of conflicts of interest – Combining the functions of developer and the authority competent to make that determination – Appropriate separation between conflicting functions.#Case C-236/24.