avgust 09, 2024 0 0 CELEX:62020CJ0570_RES: Judgment of the Court (First Chamber) of 5 May 2022.#Criminal proceedings against BV.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Fraudulent concealment of tax due – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Charter of Fundamental Rights of the European Union – Article 49 – Article 50 – Principle ne bis in idem – Article 52(1) – Limitations to the principle ne bis in idem – Requirement to provide for clear and precise rules – Possibility of taking into account the interpretation of national legislation by national courts – Need to provide for rules ensuring the proportionality of all of th
junij 16, 2022 0 0 CELEX:62020CJ0572: Judgment of the Court (Fourth Chamber) of 16 June 2022.#ACC Silicones Ltd. v Bundeszentralamt für Steuern.#Reference for a preliminary ruling – Free movement of capital – Dividends from ‘free-float’ shares – Reimbursement of tax on income from capital paid by a non-resident company – Conditions – Free movement of capital – Principle of proportionality.#Case C-572/20.
julij 07, 2022 0 0 CELEX:62020CJ0576: Judgment of the Court (Second Chamber) of 7 July 2022.#CC v Pensionsversicherungsanstalt.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 987/2009 – Article 44(2) – Scope – Old-age pension – Calculation – Taking into account of child-raising periods completed in other Member States – Article 21 TFEU – Free movement of citizens.#Case C-576/20.
avgust 07, 2024 0 0 CELEX:62020CJ0576_RES: Judgment of the Court (Second Chamber) of 7 July 2022.#CC v Pensionsversicherungsanstalt.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 987/2009 – Article 44(2) – Scope – Old-age pension – Calculation – Taking into account of child-raising periods completed in other Member States – Article 21 TFEU – Free movement of citizens.#Case C-576/20.
junij 16, 2022 0 0 CELEX:62020CJ0577: Arrêt de la Cour (première chambre) du 16 juin 2022.#A contre Sosiaali- ja terveysalan lupa- ja valvontavirasto.#Renvoi préjudiciel – Reconnaissance des qualifications professionnelles – Directive 2005/36/CE – Article 2 – Champ d’application – Article 13, paragraphe 2 – Professions réglementées – Conditions d’obtention du droit d’accès au titre de psychothérapeute dans un État membre sur la base d’un diplôme en psychothérapie délivré par une université établie dans un autre État membre – Articles 45 et 49 TFUE – Libertés de circulation et d’établissement – Appréciation de l’équivalence de la formation en cause – Article 4, paragraphe 3, TUE – Principe de coopération loyale entre les États membres – Mise en cause, par l’État membre d’accueil, du degré des conna This document does not exist in English.
avgust 08, 2024 0 0 CELEX:62020CJ0577_RES: Judgment of the Court (First Chamber) of 16 June 2022.#Proceedings brought by A.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Article 2 – Scope – Article 13(2) – Regulated professions – Conditions for pursuing the profession of psychotherapist in a Member State on the basis of a diploma in psychotherapy issued by a university established in another Member State – Articles 45 and 49 TFEU – Freedom of movement and freedom of establishment – Assessment of the equivalence of the relevant training – Article 4(3) TEU – Principle of sincere cooperation between Member States – Conditions on the basis of which the host Member State may challenge the l
maj 06, 2025 0 0 CELEX:62020CJ0581_SUM: Judgment of the Court (First Chamber) of 6 October 2021.#Skarb Państwa Rzeczypospolitej Polskiej reprezentowany przez Generalnego Dyrektora Dróg Krajowych i Autostrad v TOTO SpA - Costruzioni Generali and Vianini Lavori SpA.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Article 1(1) – Civil and commercial matters – Article 35 – Provisional, including protective, measures – Action based on a contract for the construction of a public expressway, concluded between a public authority and two private law companies – Application for interim relief relating to penalties and guarantees arising from that contract – Decision on interim re
februar 24, 2022 0 0 CELEX:62020CJ0582: Arrêt de la Cour (cinquième chambre) du 24 février 2022.#SC Cridar Cons SRL contre Administraţia Judeţeană a Finanţelor Publice Cluj et Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée – Directive 2006/112/CE – Articles 167 et 168 – Droit à déduction – Refus – Fraude fiscale – Administration des preuves – Sursis à statuer sur une réclamation administrative visant un avis d’imposition refusant un droit à déduction, dans l’attente de l’issue d’une procédure pénale – Autonomie procédurale des États membres – Principe de neutralité fiscale – Droit à une bonne administration – Article 47 de la charte des droits fondamentaux de l’Union européenne.#Affaire C-582/20. This document does not exist in English.
april 25, 2025 0 0 CELEX:62020CJ0582_SUM: Judgment of the Court (Fifth Chamber) of 24 February 2022.#SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 167 and 168 – Right to deduction – Refusal – Tax evasion – Taking of evidence – Suspension of examination of an administrative complaint relating to a notice of assessment refusing a right to deduction, pending the outcome of criminal proceedings – Procedural autonomy of the Member States – Principle of fiscal neutrality – Right to good administration – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-582/20.
avgust 15, 2024 0 0 CELEX:62020CJ0584_RES: Judgment of the Court (Grand Chamber) of 15 July 2021.#European Commission v Landesbank Baden-Württemberg and Single Resolution Board.#Appeal – Banking union – Single Resolution Mechanism (SRM) – Single Resolution Fund (SRF) – Calculation of the 2017 ex ante contributions – Authentication of a decision of the Single Resolution Board (SRB) – Obligation to state reasons – Confidential data – Legality of Delegated Regulation (EU) 2015/63.#Joined Cases C-584/20 P and C-621/20 P.