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.
september 08, 2022 0 0 CELEX:62020CJ0614: Judgment of the Court (First Chamber) of 8 September 2022.#AS Lux Express Estonia 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.#Case C-614/20.
julij 13, 2023 0 0 CELEX:62020CJ0615: Arrêt de la Cour (grande chambre) du 13 juillet 2023.#Prokuratura Okręgowa w Warszawie contre YP e.a.#Renvoi préjudiciel – Article 19, paragraphe 1, second alinéa, TUE – État de droit – Protection juridictionnelle effective dans les domaines couverts par le droit de l’Union ‐ Indépendance des juges – Primauté du droit de l’Union – Article 4, paragraphe 3, TUE – Obligation de coopération loyale – Levée de l’immunité pénale et suspension des fonctions d’un juge ordonnées par l’Izba Dyscyplinarna (chambre disciplinaire) du Sąd Najwyższy (Cour suprême, Pologne) – Défaut d’indépendance et d’impartialité de cette chambre – Modification de la composition de la formation de jugement appelée à connaître d’une affaire jusqu’alors confiée à ce juge – Interdictions pour l This document does not exist in English.
julij 30, 2024 0 0 CELEX:62020CJ0615_RES: Judgment of the Court (Grand Chamber) of 13 July 2023.#Criminal proceedings against YP and Others.#Requests for a preliminary ruling from the Sąd Okręgowy w Warszawie.#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 independence and impartiality on the part of that chamber – Alteration of the composition of the court formation called on to adjudicate on a case which up to