april 27, 2023 0 0 CELEX:62020CJ0537: Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporate income tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption for resident funds only – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of the power of taxation between Member States – None.#Case C-537/20.
marec 25, 2025 0 0 CELEX:62020CJ0537_SUM: Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporation tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption only for resident funds – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of power of taxation between the Member States – None.#Case C-537/20.
september 22, 2022 0 0 CELEX:62020CJ0538: Judgment of the Court (Fourth Chamber) of 22 September 2022.#Finanzamt B v W AG.#Reference for a preliminary ruling – Freedom of establishment – Articles 49 and 54 TFEU – Deduction of final losses incurred by a non-resident permanent establishment – State which has waived its power to impose taxes under a double taxation convention – Comparability of situations.#Case C-538/20.
avgust 07, 2024 0 0 CELEX:62020CJ0538_RES: Judgment of the Court (Fourth Chamber) of 22 September 2022.#Finanzamt B v W AG.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Freedom of establishment – Articles 49 and 54 TFEU – Deduction of final losses incurred by a non-resident permanent establishment – State which has waived its power to impose taxes under a double taxation convention – Comparability of situations.#Case C-538/20.
oktober 05, 2024 0 0 CELEX:62020CJ0541: Judgment of the Court (Grand Chamber) of 4 October 2024.#Republic of Lithuania and Others v European Parliament and Council of the European Union.#Action for annulment – First package of mobility measures (‘Mobility Package’) – Regulation (EU) 2020/1054 – Maximum daily and weekly driving times – Minimum breaks and daily and weekly rest periods – Organisation of the work of the drivers in such a way that the drivers are able to return every three or four weeks, depending on the case, to their place of residence or to the operational centre of their employer to begin and spend their regular or compensatory weekly rest period – Prohibition on taking regular or compensatory weekly rest in the vehicle – Time limit for the installation of second generation (V2) smart tachograp
oktober 05, 2024 0 0 CELEX:62020CJ0541_RES: Judgment of the Court (Grand Chamber) of 4 October 2024.#Republic of Lithuania and Others v European Parliament and Council of the European Union.#Action for annulment – First package of mobility measures (‘Mobility Package’) – Regulation (EU) 2020/1054 – Maximum daily and weekly driving times – Minimum breaks and daily and weekly rest periods – Organisation of the work of the drivers in such a way that the drivers are able to return every three or four weeks, depending on the case, to their place of residence or to the operational centre of their employer to begin and spend their regular or compensatory weekly rest period – Prohibition on taking regular or compensatory weekly rest in the vehicle – Time limit for the installation of second generation (V2) smart tacho
maj 12, 2022 0 0 CELEX:62020CJ0556: Urteil des Gerichtshofs (Zweite Kammer) vom 12. Mai 2022.#Schneider Electric SA u.a. gegen Premier ministre und Ministre de l’Economie, des Finances et de la Relance.#Vorlage zur Vorabentscheidung – Rechtsangleichung – Richtlinie 90/435/EWG – Gemeinsames Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten – Art. 4 und Art. 7 Abs. 2 – Vermeidung der Doppelbesteuerung von Dividenden.#Rechtssache C-556/20. This document does not exist in English.
avgust 09, 2024 0 0 CELEX:62020CJ0556_RES: Judgment of the Court (Second Chamber) of 12 May 2022.#Schneider Electric SA and Others v Premier ministre and Ministre de l’Economie, des Finances et de la Relance.#Request for a preliminary ruling from the Conseil d'État (France).#Case C-556/20.
april 28, 2022 0 0 CELEX:62020CJ0559: Arrêt de la Cour (dixième chambre) du 28 avril 2022.#Koch Media GmbH contre FU.#Renvoi préjudiciel – Droits de propriété intellectuelle – Directive 2004/48/CE – Article 14 – Notions de “frais de justice” et d’“autres frais” – Mise en demeure en vue d’assurer le respect d’un droit de propriété intellectuelle par la voie extrajudiciaire – Frais d’avocat – Qualification – Réglementation nationale limitant le montant récupérable de ces frais sous certaines conditions.#Affaire C-559/20. This document does not exist in English.
april 18, 2025 0 0 CELEX:62020CJ0559_SUM: Judgment of the Court (Tenth Chamber) of 28 April 2022.#Koch Media GmbH v FU.#Reference for a preliminary ruling – Intellectual property rights – Directive 2004/48/EC – Article 14 – Concepts of ‘legal costs’ and ‘other expenses’ – Warning notice to ensure enforcement of intellectual property rights out of court – Lawyers’ fees – Classification – National provision limiting the amount of those costs recoverable under certain conditions.#Case C-559/20.