september 29, 2022 0 0 CELEX:62020CJ0597: Judgment of the Court (Third Chamber) of 29 September 2022.#Polskie Linie Lotnicze "LOT" SA v Budapest Főváros Kormányhivatala.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 16 – Compensation and assistance to passengers – Task of the national body responsible for the enforcement of that regulation – National legislation conferring on that body the power to order an air carrier to pay compensation due to a passenger – Charter of Fundamental Rights of the European Union – Article 47 – Right to seek remedy before a tribunal.#Case C-597/20.
junij 09, 2022 0 0 CELEX:62020CJ0599: Judgment of the Court (Second Chamber) of 9 June 2022.#„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 of the price declared.#Case C-599/20.
avgust 20, 2024 0 0 CELEX:62020CJ0603_RES: Judgment of the Court (Fifth Chamber) of 24 March 2021.#SS v MCP.#Request for a preliminary ruling from the High Court of Justice (England and Wales), Family Division.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Area of freedom, security and justice – Judicial cooperation in civil matters – Regulation (EC) No 2201/2003 – Article 10 – Jurisdiction in matters of parental responsibility – Abduction of a child – Jurisdiction of the courts of a Member State – Territorial scope – Removal of a child to a third State – Habitual residence acquired in that third State.#Case C-603/20 PPU.
oktober 20, 2022 0 0 CELEX:62020CJ0604: Urteil des Gerichtshofs (Dritte Kammer) vom 20. Oktober 2022.#ROI Land Investments Ltd. gegen FD.#Vorlage zur Vorabentscheidung – Justizielle Zusammenarbeit in Zivilsachen – Verordnung (EU) Nr. 1215/2012 – Art. 6 – Beklagter, der keinen Wohnsitz im Hoheitsgebiet eines Mitgliedstaats hat – Art. 17 – Zuständigkeit bei Verbrauchersachen – Begriff der beruflichen oder gewerblichen Tätigkeit – Art. 21 – Zuständigkeit für individuelle Arbeitsverträge – Begriff des Arbeitgebers – Unterordnungsverhältnis – Verordnung (EG) Nr. 593/2008 – Anwendbares Recht – Art. 6 – Individualarbeitsvertrag – Zwischen einem Arbeitnehmer und einem dritten Unternehmen geschlossene Patronatsvereinbarung, mit der die Erfüllung der Ansprüche des Arbeitnehmers gegen den Arbeitgeber gesichert This document does not exist in English.
februar 24, 2022 0 0 CELEX:62020CJ0605: Arrêt de la Cour (septième chambre) du 24 février 2022.#Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c) – Applicabilité ratione temporis – Prestations soumises à la TVA – Prestations de services à titre onéreux – Critères – Relation intragroupe – Prestations consistant à réparer ou à remplacer des composants d’aérogénérateurs sous garantie et à effectuer des rapports de non-conformité – Notes de débit émises par le prestataire sans mention de la TVA – Déduction par le prestataire de la TVA ayant grevé les biens et les services qui lui ont été facturés par ses sous‑traitants au titre This document does not exist in English.
april 24, 2025 0 0 CELEX:62020CJ0605_SUM: Judgment of the Court (Seventh Chamber) of 24 February 2022.#Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Application ratione temporis – Supplies subject to VAT – Supply of services for consideration – Criteria – Intra-group relationship – Supplies consisting in repairing or replacing components of wind turbines under guarantee and preparing non-compliance reports – Debit notes issued by the supplier of services with no reference to VAT – Deduction by the supplier of the VAT charged on the goods and services for which it has been invoiced by its subcontractors in respect of those supplies.#Case C-605/20
november 17, 2022 0 0 CELEX:62020CJ0607: Judgment of the Court (First Chamber) of 17 November 2022.#GE Aircraft Engine Services Ltd v The Commissioners for Her Majesty's Revenue & 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.#Case C-607/20.
april 28, 2022 0 0 CELEX:62020CJ0612: Judgment of the Court (Ninth Chamber) of 28 April 2022.#Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor 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.#Case C-612/20.
april 18, 2025 0 0 CELEX:62020CJ0612_SUM: Judgment of the Court (Ninth Chamber) of 28 April 2022.#Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor 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.#Case C-612/20.
maj 02, 2025 0 0 CELEX:62020CJ0613_SUM: Judgment of the Court (Ninth Chamber) of 6 October 2021.#CS v Eurowings GmbH.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 5(3) – Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights – Exemption from the obligation to pay compensation – Concept of ‘extraordinary circumstances’ – Strike by airline staff – Strike by the staff of a subsidiary in solidarity with the staff of the parent company.#Case C-613/20.