avgust 01, 2025 0 0 CELEX:62024CJ0602: Judgment of the Court (Ninth Chamber) of 1 August 2025.#Dyrektor Izby Administracji Skarbowej w W. v W. sp. z o.o.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality.#Case C-602/24.
november 22, 2025 0 0 CELEX:62024CJ0602_SUM: Judgment of the Court (Ninth Chamber) of 1 August 2025.#W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutralit
maj 14, 2026 0 0 CELEX:62024CJ0603: Judgment of the Court (Ninth Chamber) of 13 May 2026.#Stellantis Portugal SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Point 1 of Article 2 – Liability to VAT – Supply of services effected for consideration – Criteria – Intra-group relationships – Adjustments of the transfer prices of motor vehicles between manufacturers and distributors – Account taken of the after-sales costs of repair of those vehicles incurred by the distributors – Existence of a direct link between the supply of services and the consideration actually received – Existence of a legal relationship pursuant to which there is reciprocal performance.#Case C-603/24.
junij 04, 2026 0 0 CELEX:62024CJ0603_SUM: Judgment of the Court (Ninth Chamber) of 13 May 2026.#Stellantis Portugal SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Point 1 of Article 2 – Liability to VAT – Supply of services effected for consideration – Criteria – Intra-group relationships – Adjustments of the transfer prices of motor vehicles between manufacturers and distributors – Account taken of the after-sales costs of repair of those vehicles incurred by the distributors – Existence of a direct link between the supply of services and the consideration actually received – Existence of a legal relationship pursuant to whi
maj 22, 2026 0 0 CELEX:62024CJ0604: Judgment of the Court (Fifth Chamber) of 21 May 2026.#FARMAKEIO YZ & SIA O.E. v Ypourgos Anaptyxis kai Ependyseon and Ypourgos Ygeias.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 85c(1) and (2) – Non-prescription medicinal products – Prohibition of the sale at a distance to the public, by means of information society services, of a category of non-prescription medicinal products – Protection of public health.#Case C-604/24.
julij 15, 2026 0 0 CELEX:62024CJ0604_SUM: Judgment of the Court (Fifth Chamber) of 21 May 2026.#FARMAKEIO YZ & SIA O.E. v Ypourgos Anaptyxis kai Ependyseon and Ypourgos Ygeias.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 85c(1) and (2) – Non-prescription medicinal products – Prohibition of the sale at a distance to the public, by means of information society services, of a category of non-prescription medicinal products – Protection of public health.#Case C-604/24.
marec 05, 2026 0 0 CELEX:62024CJ0613: Arrêt de la Cour (huitième chambre) du 5 mars 2026.#Commission européenne contre République portugaise.#Manquement d’État – Article 260, paragraphe 2, TFUE – Arrêt de la Cour constatant un manquement – Environnement – Directive 92/43/CEE – Faune et flore sauvages – Conservation des habitats naturels ainsi que de la faune et de la flore sauvages – Article 4, paragraphe 4 – Annexes I et II – Sites d’importance communautaire – Zones spéciales de conservation – Absence de désignation – Article 6, paragraphe 1 – Mesures de conservation nécessaires – Absence d’adoption – Inexécution de l’arrêt de la Cour – Sanctions pécuniaires – Somme forfaitaire – Astreinte.#Affaire C-613/24. This document does not exist in English.
julij 04, 2026 0 0 CELEX:62024CJ0613_INF: Judgment of the Court (Eighth Chamber) of 5 March 2026.#European Commission v Portuguese Republic.#Case C-613/24.
januar 20, 2026 0 0 CELEX:62024CJ0615: Judgment of the Court (Seventh Chamber) of 15 January 2026.#Ambito territoriale di caccia Ancona 2 v Azienda Agricola Camarzano di RK.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – State aid – Agricultural sector – Regulation (EU) No 1408/2013 – De minimis aid – Monitoring – Member State providing for the grant and the payment of de minimis aid without requiring a specific declaration from the applicant undertaking as to the amount and nature of any other State aid received during a period of three fiscal years – Production of self-certification relating to such aid.#Case C-615/24.
maj 23, 2026 0 0 CELEX:62024CJ0615_SUM: Judgment of the Court (Seventh Chamber) of 15 January 2026.#Ambito territoriale di caccia Ancona 2 v Azienda Agricola Camarzano di RK.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – State aid – Agricultural sector – Regulation (EU) No 1408/2013 – De minimis aid – Monitoring – Member State providing for the grant and the payment of de minimis aid without requiring a specific declaration from the applicant undertaking as to the amount and nature of any other State aid received during a period of three fiscal years – Production of self-certification relating to such aid.#Case C-615/24.