julij 15, 2026 0 0 CELEX:62024CJ0519_SUM: Judgment of the Court (Second Chamber) of 16 April 2026.#Nitrogénművek Vegyipari Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Veszprémi Törvényszék.#Reference for a preliminary ruling – Environment – Air pollution – System for greenhouse gas emission allowance trading – Directive 2003/87/EC – Transitional rules for harmonised free allocation – Article 10a – National legislation imposing a tax on carbon dioxide (CO2) emissions on operators receiving a significant quantity of allowances allocated free of charge.#Case C-519/24.
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
maj 13, 2026 0 0 CELEX:62024CJ0521_SUM: Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Győri Törvényszék.#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
junij 19, 2026 0 0 CELEX:62024CJ0522: Judgment of the Court (Fifth Chamber) of 18 June 2026.#BG v Ministero della Difesa.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Article 1 – Purpose – Article 2(2)(a) and (b) – Prohibition of discrimination on the ground of belief – National legislation requiring military personnel to be vaccinated against SARS-CoV-2 – Difference in treatment based on membership of a particular professional category – Concept of ‘belief’.#Case C-522/24.
junij 19, 2026 0 0 CELEX:62024CJ0522_RES: Judgment of the Court (Fifth Chamber) of 18 June 2026.#BG v Ministero della Difesa.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Article 1 – Purpose – Article 2(2)(a) and (b) – Prohibition of discrimination on the ground of belief – National legislation requiring military personnel to be vaccinated against SARS-CoV-2 – Difference in treatment based on membership of a particular professional category – Concept of ‘belief’.#Case C-522/24.
julij 17, 2026 0 0 CELEX:62024CJ0523: Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First para
julij 17, 2026 0 0 CELEX:62024CJ0523_RES: Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First
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.
maj 22, 2026 0 0 CELEX:62024CJ0525_SUM: Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#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
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.