maj 08, 2025 0 0 CELEX:62019CJ0521_SUM: Judgment of the Court (Third Chamber) of 1 July 2021.#CB v Tribunal Económico Administrativo Regional de Galicia.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount.#Case C-521/19.
maj 15, 2025 0 0 CELEX:62019CJ0526_SUM: Judgment of the Court (Third Chamber) of 1 October 2020.#Entoma SAS v Ministre de l’Économie et des Finances and Ministre de l'Agriculture et de l'Alimentation.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Food safety – Novel foods and novel food ingredients – Regulation (EC) No 258/97 – Article 1(2)(e) – Concept of ‘food ingredients isolated from animals’ – Placing on the market – Whole insects intended for human consumption.#Case C-526/19.
maj 15, 2025 0 0 CELEX:62019CJ0528_SUM: Judgment of the Court (Eighth Chamber) of 16 September 2020.#Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Deduction of input tax – Origin and scope of the right to deduct – Extension of a road belonging to a municipality – Entry in the accounts of the costs incurred by the works as part of the taxable person’s general costs – Determination of the existence of a direct and immediate link with the economic activity of the taxable person – Supply made free of charge – Supply to be treated as a supply made for consideration – Article 5(6).#Case C-528/19.
maj 15, 2025 0 0 CELEX:62019CJ0530_SUM: Judgment of the Court (Eighth Chamber) of 3 September 2020.#NM, acting as liquidator of de NIKI Luftfahrt GmbH v ON.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Articles 5 and 9 – Obligation of the air carrier to offer hotel accommodation to passengers whose flights have been cancelled – Damage suffered by a passenger during her stay at the hotel providing the accommodation – Possibility of invoking the liability of the air carrier as a result of negligence on the part of employees of the hotel.#Case C-530/19.
avgust 15, 2024 0 0 CELEX:62019CJ0535_RES: Judgment of the Court (Grand Chamber) of 15 July 2021.#A v Latvijas Republikas Veselības ministrija.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – Freedom of movement for persons – Citizenship of the Union – Regulation (EC) No 883/2004 – Article 3(1)(a) – Sickness benefits – Concept – Article 4 and Article 11(3)(e) – Directive 2004/38/EC – Article 7(1)(b) – Right of residence for more than three months – Condition of having comprehensive sickness insurance cover – Article 24 – Equal treatment – Economically inactive national of a Member State residing legally in the territory of another Member State – Refusal by the host Member State to affiliate that person to its public sickness insurance system.#Case C-535/
maj 08, 2025 0 0 CELEX:62019CJ0537_SUM: Judgment of the Court (Fifth Chamber) of 22 April 2021.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations – Directive 2004/18/EC – Public works contracts – Contract between a public body and a private undertaking for the lease of building not yet constructed – Article 1 – Realisation of a work corresponding to requirements specified by the tenant – Article 16 – Precluded.#Case C-537/19.
maj 05, 2025 0 0 CELEX:62019CJ0538_SUM: Judgment of the Court (Fourth Chamber) of 6 October 2021.#TS and Others v Casa Naţională de Asigurări de Sănătate and Casa de Asigurări de Sănătate Constanţa.#Request for a preliminary ruling from the Curtea de Apel Constanţa.#Reference for a preliminary ruling – Social security – Health insurance – Regulation (EC) No 883/2004 – Article 20(1) and (2) – Medical treatment received in a Member State other than the insured person’s Member State of residence – Prior authorisation – Conditions – Requirement for a report by a doctor in the national public health insurance system prescribing a treatment – Recommendation, by way of a second medical opinion, in a Member State other than the insured person’s Member State of residence, of an alternative treatment having the adva
avgust 22, 2024 0 0 CELEX:62019CJ0540_RES: Judgment of the Court (Third Chamber) of 17 September 2020.#WV v Landkreis Harburg.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Article 3(b) – Court for the place where the maintenance creditor is habitually resident – Action for recovery brought by a public body subrogated to the claims of a maintenance creditor.#Case C-540/19.
maj 15, 2025 0 0 CELEX:62019CJ0543_SUM: Judgment of the Court (Fourth Chamber) of 15 October 2020.#Jebsen & Jessen (GmbH & Co.) KG v Hauptzollamt Hamburg.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Article 78 – Article 236(1) – Import procedure – Revision of the customs declaration – Commercial policy – Anti-dumping – Implementing Regulation (EU) 2015/82 – Definitive anti-dumping duty – Price undertakings – Exemption – Article 2(1) – Condition to submit an undertaking invoice – Failure to mention an element listed in the Annex to Implementing Regulation 2015/82.#Case C-543/19.
maj 06, 2025 0 0 CELEX:62019CJ0544_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#„ЕCOTEX BULGARIA“ LTD v Teritorialna direktsia na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive (EU) 2015/849 – Scope – National legislation requiring payments exceeding a certain amount to be made only by transfer or deposit into a payment account – Article 65 TFEU – Justification – Combating tax evasion and tax avoidance – Proportionality – Administrative penalties of a criminal nature – Article 49 of the Charter of Fundamental Rights of the European Union – Principles of legality and proportionality of criminal offences and penalties.#Case C-544/19.