marec 17, 2022 0 0 CELEX:62019CJ0545: Arrêt de la Cour (deuxième chambre) du 17 mars 2022.#AllianzGI-Fonds AEVN contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Article 63 TFUE – Libre circulation des capitaux – Imposition des dividendes versés aux organismes de placement collectif (OPC) – OPC résidents et non-résidents – Différence de traitement – Retenue à la source concernant les seuls dividendes versés à des OPC non-résidents – Comparabilité des situations – Appréciation – Prise en compte du régime fiscal des détenteurs de parts dans des OPC et de la soumission des organismes résidents à d’autres impôts – Absence.#Affaire C-545/19. This document does not exist in English.
avgust 09, 2024 0 0 CELEX:62019CJ0545_RES: Judgment of the Court (Second Chamber) of 17 March 2022.#AllianzGI-Fonds AEVN 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 of dividends paid to undertakings for collective investment (UCIs) – Resident and non-resident UCIs – Difference in treatment – Withholding tax imposed solely on dividends paid to non-resident UCIs – Comparability of the situations – Assessment – Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes – None.#Case C-545/19.
avgust 28, 2024 0 0 CELEX:62019CJ0546_RES: Judgment of the Court (Fourth Chamber) of 3 June 2021.#BZ v Westerwaldkreis.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Return of illegally staying third-country nationals – Directive 2008/115/EC – Article 2(1) – Scope – Third‑country national – Criminal conviction in the Member State – Article 3(6) – Entry ban – Grounds of public policy and public security – Withdrawal of the return decision – Lawfulness of the entry ban.#Case C-546/19.
maj 08, 2025 0 0 CELEX:62019CJ0550_SUM: Judgment of the Court (Seventh Chamber) of 24 June 2021.#EV v Obras y Servicios Públicos S.A. and Acciona Agua, S.A.#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term employment concluded by ETUC, UNICE and CEEP – Clause 5 – Measures to prevent abuse arising from the use of successive fixed-term employment contracts or relationships – Successive fixed-term employment contracts in the construction sector, known as ‘fijos de obra’ – Concept of ‘objective reasons’ justifying the renewal of such contracts – Directive 2001/23/EC – Article 1(1) – Transfer of an undertaking – Article 3(1) – Safeguarding of employees’ rights – Taking over of employment contracts in accordance with the terms of a collective agreement
avgust 28, 2024 0 0 CELEX:62019CJ0551_RES: Judgment of the Court (Third Chamber) of 6 May 2021.#ABLV Bank AS and Others v European Central Bank.#Appeal – Economic and monetary union – Banking union – Regulation (EU) No 806/2014 – Resolution of credit institutions and certain investment firms in the framework of a Single Resolution Mechanism (SRM) and a Single Resolution Fund – Article 18 – Resolution procedure – Conditions – Entity failing or likely to fail – Declaration by the European Central Bank (ECB) that an entity is failing or is likely to fail – Preparatory measure – Act not open to judicial review – Inadmissibility.#Joined Cases C-551/19 P and C-552/19 P.
avgust 20, 2024 0 0 CELEX:62019CJ0555_RES: Judgment of the Court (Third Chamber) of 3 February 2021.#Fussl Modestraße Mayr GmbH v SevenOne Media GmbH and Others.#Request for a preliminary ruling from the Landgericht Stuttgart.#Reference for a preliminary ruling – Directive 2010/13/EU – Provision of audiovisual media services – Article 4(1) – Freedom to provide services – Equal treatment – Article 56 TFEU – Articles 11 and 20 of the Charter of Fundamental Rights of the European Union – Audiovisual commercial communication – National legislation prohibiting television broadcasters from inserting in their programmes broadcast throughout the national territory television advertisements whose broadcasting is limited to a regional level.#Case C-555/19.
maj 15, 2025 0 0 CELEX:62019CJ0556_SUM: Judgment of the Court (First Chamber) of 21 October 2020.#Société Eco TLC v Ministre de la Transition écologique et solidaire and Ministre de l’Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Concept of ‘State resources’ – Increased responsibility of producers – Eco-body approved by the public authorities to collect financial contributions from those who place on the market certain products in order to be able to fulfil, on their behalf, their legal obligation to treat waste from those products – Financial support paid by that eco-body to contractually bound sorting operators.#Case C-556/19.
maj 15, 2025 0 0 CELEX:62019CJ0558_SUM: Judgment of the Court (Sixth Chamber) of 8 October 2020.#Impresa Pizzarotti & C SpA Italia Sucursala Cluj v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Tribunalul Cluj.#Reference for a preliminary ruling – Articles 49 and 63 TFEU – Freedom of establishment – Free movement of capital – Calculation of the taxable income of companies – Persons having a relationship of interdependence – Unusual advantage granted by a resident branch to a non-resident company – Correction of the taxable income of the branch of a non-resident company – No correction of taxable income in the event of an identical advantage granted by a branch to a resident company – Principle of free
maj 08, 2025 0 0 CELEX:62019CJ0559_SUM: Judgment of the Court (First Chamber) of 24 June 2021.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Doñana protected natural area (Spain) – Directive 2000/60/EC – Framework for European Union action in the field of water policy – Articles 4(1)(b)(i), 5 and 11(1)(3)(a), (c) and (e) and (4) – Deterioration of bodies of groundwater – Absence of further characterisation of those groundwater bodies identified as being at risk of deterioration – Appropriate basic and supplementary measures – Directive 92/43/EEC – Article 6(2) – Deterioration of natural habitats and habitats of species.#Case C-559/19.
avgust 14, 2024 0 0 CELEX:62019CJ0561_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#Consorzio Italian Management and Catania Multiservizi SpA v Rete Ferroviaria Italiana SpA.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Article 267 TFEU – Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Exceptions to that obligation – Criteria – Question on the interpretation of EU law raised by the parties to the national proceedings after the Court has given a preliminary ruling in those proceedings – Failure to state the reasons justifying the need for an answer to the questions referred for a preliminary ruling – Partial inadmissibility of the request for a preliminary ruling.#Case C