avgust 01, 2022 0 0 CELEX:62020CA0599: Case C-599/20: Judgment of the Court (Second Chamber) of 9 June 2022 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Baltic Master’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Customs union — Community Customs Code — Regulation (EEC) No 2913/92 — Article 29 — Determination of the customs value — Transaction value — Article 29(1)(d) — Concept of ‘related persons’ — Article 31 — Account taken of information derived from a national database for the purpose of determining the customs value — Regulation (EEC) No 2454/93 — Article 143(1)(b), (e) and (f) — Situations in which persons are deemed to be related — Article 181a — Doubts based on the veracity
december 12, 2022 0 0 CELEX:62020CA0604: Case C-604/20: Judgment of the Court (Third Chamber) of 20 October 2022 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — ROI Land Investments Ltd. v FD (Reference for a preliminary ruling — Judicial cooperation in civil matters — Regulation (EU) No 1215/2012 — Article 6 — Defendant not domiciled in a Member State — Article 17 — Jurisdiction over consumer contracts — Concept of ‘trade or profession’ — Article 21 — Jurisdiction over individual contracts of employment — Concept of ‘employer’ — Relationship of subordination — Regulation (EC) No 593/2008 — Applicable law — Article 6 — Individual employment contract — Letter of comfort between the employee and a third party company ensuring fulfilment of the employer’s obligations vis-à-vis that emp
april 19, 2022 0 0 CELEX:62020CA0605: Zadeva C-605/20: Sodba Sodišča (sedmi senat) z dne 24. februarja 2022 (predlog za sprejetje predhodne odločbe Supremo Tribunal Administrativo – Portugalska) – Suzlon Wind Energy Portugal – Energia Eólica Unipessoal, Lda / Autoridade Tributária e Aduaneira (Predhodno odločanje – Davčna ureditev – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1)(c) – Uporaba ratione temporis – Storitve, ki so predmet DDV – Opravljanje storitev za plačilo – Merila – Razmerja znotraj skupine – Storitve popravila ali nadomestitve sestavnih delov vetrnih turbin pod garancijo in priprave poročil o neskladnosti – Bremepisi, ki jih je izdal izvajalec in v katerih DDV ni naveden – Izvajalčev odbitek DDV na blago in storitve, ki so jih iz naslova istih storitev temu izvajalcu raču
januar 16, 2023 0 0 CELEX:62020CA0607: Case C-607/20: Judgment of the Court (First Chamber) of 17 November 2022 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — GE Aircraft Engine Services Ltd v The Commissioners for His Majesty’s Revenue and Customs (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 26(1)(b) — Supply of services free of charge — Award of retail vouchers free of charge to staff of the taxable person’s business as part of an employee recognition and reward scheme — Transactions treated as supplies of services for consideration — Scope — Principle of fiscal neutrality)
junij 20, 2022 0 0 CELEX:62020CA0612: Case C-612/20: Judgment of the Court (Ninth Chamber) of 28 April 2022 (request for a preliminary ruling from the Tribunalul Cluj — Romania) — Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) — Exemptions for certain activities in the public interest — Exemptions related to children’s or young people’s education, school or university education — Supply of educational services supplementing the school curriculum — Private law body providing those services for commercial purposes)
oktober 24, 2022 0 0 CELEX:62020CA0614: Case C-614/20: Judgment of the Court (First Chamber) of 8 September 2022 (request for a preliminary ruling from the Tallina Halduskohus — Estonia) — Lux Express Estonia AS v Majandus- ja Kommunikatsiooniministeerium (Reference for a preliminary ruling — Regulation (EC) No 1370/2007 — Public passenger transport services by rail and by road — Imposition by means of general rules of an obligation to carry certain categories of passenger free of charge — Obligation for the competent authority to grant public service compensation to operators — Calculation method)
september 11, 2023 0 0 CELEX:62020CA0615: Joined Cases C-615/20 and C-671/20, YP and Others (Lifting of a judge’s immunity and his or her suspension from duties): Judgment of the Court (Grand Chamber) of 13 July 2023 (requests for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — Criminal proceedings against YP and Others (C-615/20), M.M. (C-671/20) (References for a preliminary ruling — Second subparagraph of Article 19(1) TEU — Rule of law — Effective legal protection in the fields covered by Union law — Independence of judges — Primacy of EU law — Article 4(3) TEU — Duty of sincere cooperation — Lifting of a judge’s immunity from prosecution and his or her suspension from duties ordered by the Izba Dyscyplinarna (Disciplinary Chamber) of the Sąd Najwyższy (Supreme Court, Poland) — Lack of ind
december 05, 2022 0 0 CELEX:62020CA0616: Case C-616/20: Judgment of the Court (Second Chamber) of 13 October 2022 (request for a preliminary ruling from the Verwaltungsgericht Köln — Germany) — M2Beauté Cosmetics GmbH v Bundesrepublik Deutschland (Reference for a preliminary ruling — Medicinal products for human use — Directive 2001/83/EC — Article 1(2)(b) — Concept of ‘medicinal product by function’ — No scientific study — Scientific knowledge on a structural analogue — Regulation (EC) No 1223/2009 — Cosmetic product — Specific beneficial effects on human health — Direct or indirect beneficial effects — Positive effects on appearance)
julij 25, 2022 0 0 CELEX:62020CA0617: Case C-617/20: Judgment of the Court (Fifth Chamber) of 2 June 2022 (request for a preliminary ruling from the Hanseatisches Oberlandesgericht in Bremen — Germany) — Proceedings brought by T.N., N.N. (Reference for a preliminary ruling — Judicial cooperation in civil matters — Measures relating to the law on succession — Regulation (EU) No 650/2012 — Articles 13 and 28 — Validity of the declaration concerning the waiver of succession — Heir resident in a Member State other than that of the court having jurisdiction to rule on the succession — Declaration made before the court of the Member State in which that heir has his or her habitual residence)
november 07, 2022 0 0 CELEX:62020CA0619: Joined Cases C-619/20 P and C-620/20 P: Judgment of the Court (Second Chamber) of 22 September 2022 — International Management Group (IMG) v European Commission (Appeal — Development cooperation — Implementation of the EU budget under indirect management by an international organisation — Decision to not entrust any new budget implementation tasks to an entity due to doubts as to its status as an international organisation — Action for annulment — Compliance with a judgment annulling a measure — Res judicata — Obligations and powers of the author of the annulled act — Preparatory act — Admissibility — Claim for damages — Rule of law intended to confer rights on individuals — EU financial regulations — Duty of diligence — Existence of a sufficiently serious infringement o