Admin MPS / ponedeljek, 04. marec 2024 / Categories: Praksa Sodišča EU (DAVKI) CELEX:62022CA0785: Case C-785/22 P: Judgment of the Court (Fourth Chamber) of 18 January 2024 — Eulex Kosovo v SC (Appeal — Judgment which is the object of an application before the General Court to have it set aside — Inadmissibility) CELEX:62022CA0782: Case C-782/22, XX (Unit-linked contracts): Judgment of the Court (First Chamber) of 7 November 2024 (request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch – Netherlands) – XX v Inspecteur van de Belastingdienst (Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Restrictions – Tax legislation – Corporation tax – Taxation of dividends – Equal treatment of resident and non-resident companies – National legislation reserving to resident companies the possibility of deducting from their taxable profits relating to dividends the expenses corresponding to their commitments to their customers under unit-linked insurance contracts and of offsetting in full taxation of the dividends against corporation tax) CELEX:62022CA0791: Case C-791/22, Hauptzollamt Braunschweig (Place where VAT is incurred — III): Judgment of the Court (Ninth Chamber) of 18 January 2024 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — G.A. v Hauptzollamt Braunschweig (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 30, first subparagraph — Article 60 — Article 71(1) — Place of taxable transactions — Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State — Place where import VAT is incurred — National provision referring to EU customs legislation) Print 13 Tags: Lex Alerts Related articles CELEX:62024CJ0516_SUM: Judgment of the Court (Third Chamber) of 12 March 2026.#BC, légalement représenté par sa représentante légale v LG.#Request for a preliminary ruling from the Amtsgericht Schleswig.#Reference for a preliminary ruling – Area of Freedom, Security and Justice – Judicial cooperation in civil matters – Regulation (EC) No 4/2009 – Jurisdiction in matters relating to maintenance obligations – Article 12 – Lis pendens – Determination of the court first seised – Article 9(a) – Concept of an ‘equivalent document’ with regard to a document instituting the proceedings – Submission of an application for legal aid before a court of a Member State by a maintenance creditor with a view to bringing an action for the variation of maintenance obligations owed to him or her – Subsequent CELEX:62025TJ0485_INF: Arrêt du Tribunal (deuxième chambre) du 25 février 2026.#Loco-Soft Vertriebs GmbH contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Demande de marque de l’Union européenne verbale Mein Autohaus – Motif absolu de refus – Caractère descriptif – Article 7, paragraphe 1, sous c), du règlement (UE) 2017/1001.#Affaire T-485/25. CELEX:62024TJ0552_INF: Judgment of the General Court (Fifth Chamber) of 24 September 2025.#Johan Lami v European Border and Coast Guard Agency.#Case T-552/24. CELEX:62025TJ0177_SUM: Judgment of the General Court (Fifth Chamber, Extended Composition) of 28 January 2026.#C. sp. z o.o. sp.k. v Dyrektor Izby Administracji Skarbowej w Gdańsku.#Reference for a preliminary ruling – Customs union – Union Customs Code – Import and export procedures – Tariff quotas – Exhaustion of the quota on the first day of its opening – No quota number integrated into the TARIC code – Subsequent amendment of the customs declaration in order to benefit from inclusion in the quota – Concept of ‘amendment [permitting] the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned’ – Article 173(3) of Regulation (EU) No 952/2013.#Case T-177/25. CELEX:62024CJ0077_SUM: Judgment of the Court (First Chamber) of 15 January 2026.#NM and OU v TE.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Law applicable to non-contractual obligations – Regulation (EC) No 864/2007 – Article 4(1) – Scope – Liability in tort or delict of an officer of a company that organises online games of chance without holding the required licence – Action for the recovery of gambling losses – Place where the damage occurred.#Case C-77/24. CELEX:62024CJ0249_SUM: Judgment of the Court (Fifth Chamber) of 4 September 2025.#RT and ED v Ineo Infracom.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Social policy – Collective redundancies – Directive 98/59/EC – Article 1(1) – Scope – Concept of ‘redundancy’ – Collective internal mobility agreement – Redundancies for economic reasons based on the refusal to apply that agreement – Termination of the employment contract on the employer’s initiative for one or more reasons not related to the individual workers concerned – Article 2 – Procedures for information and consultation with workers’ representatives.#Case C-249/24. CELEX:62024CJ0119_SUM: Judgment of the Court (Sixth Chamber) of 12 March 2026.#DK and JO v État belge.#Request for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling – Freedom of movement for workers – Income tax – Tax supplement on the income tax of natural persons which may be established by the municipalities or agglomerations in which those persons reside – Surcharge on income tax borne by non-residents for tax purposes paid to the State – Fiscal burden on non-residents for tax purposes that is heavier than that borne by tax residents of a Member State – Comparable situations – No justification.#Case C-119/24. CELEX:62023CC0757: Opinion of Advocate General Kokott delivered on 26 March 2026.### CELEX:62024TJ0153_INF: Judgment of the General Court (Tenth Chamber) of 3 September 2025.#DF v European Commission.#Case T-153/24. CELEX:62024TJ0638_SUM: Judgment of the General Court (Chamber giving preliminary rulings) of 25 February 2026.#Finanzamt Österreich v D GmbH.#Reference for a preliminary ruling – Taxation – Common system of VAT – Place of intra-Community acquisitions of goods – Articles 40 and 41 of Directive 2006/112/EC – VAT liability – Article 203 of Directive 2006/112 – Principle of fiscal neutrality – Principle of proportionality – Intra-Community acquisitions made under a VAT identification number issued by the Member State of origin of the goods – VAT incorrectly entered on the invoices for the corresponding intra-Community supplies.#Case T-638/24. CELEX:62023CC0755: Opinion of Advocate General Kokott delivered on 26 March 2026.### CELEX:62024CO0829_SUM: Order of the President of the Court of 12 February 2025.#European Commission v Hungary.#Expedited procedure.#Case C-829/24. CELEX:62024CJ0679_SUM: Judgment of the Court (Ninth Chamber) of 19 March 2026.#HL v UniCredit Bank Zrt. and Momentum Credit Zrt.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Loan agreement denominated in foreign currency – Term placing the exchange rate risk on the consumer – Effects of a finding that the term is unfair – Action for restitution of the sums paid pursuant to the unfair term – Starting point of the limitation period for an action for restitution – Resumption of the limitation period after a period of suspension.#Case C-679/24. CELEX:62024CC0531: Opinion of Advocate General Kokott delivered on 26 March 2026.### CELEX:62026TO0031: Ordonnance du président du Tribunal du 30 mars 2026.#Ecolog Deutschland GmbH contre Commission européenne.#Référé – Marchés publics – Contrat de fourniture - EPF Arménie – Demande de mesures provisoires – Méconnaissance des exigences de forme – Irrecevabilité.#Affaire T-31/26 R. CELEX:62024TJ0448_INF: Judgment of the General Court (Third Chamber) of 10 September 2025.#JSherwood sp. z o.o. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark JSherWood wear it with pride – Earlier EU word marks SHER-WOOD and SHER-WOOD SL and earlier EU figurative mark SHERWOOD – Relative ground for refusal – Likelihood of confusion – Similarity between products – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-448/24. CELEX:62024TJ0641_INF: Judgment of the General Court (Second Chamber) of 19 November 2025.#Heinrich Sieber & Co. GmbH & Co. KG v European Union Intellectual Property Office.#Case T-641/24. CELEX:62024CC0266: Opinion of Advocate General Biondi delivered on 26 March 2026.### CELEX:62024CA0364: Joined Cases C-364/24 and C-393/24, Fidenato: Judgment of the Court (First Chamber) of 5 February 2026 (requests for a preliminary ruling from the Consiglio di Stato and Tribunale di Udine – Italy) – Giorgio Fidenato on his own account and as owner of the agricultural holding In Trois v Ministero dell’Agricoltura, della Sovranità alimentare e delle Foreste (References for a preliminary ruling – Environment – Deliberate release of genetically modified organisms (GMOs) – Measures to avoid the unintended presence of GMOs in the environment – Directive 2001/18/EC – Article 26c(1) and (3) – Regulation (EC) No 1829/2003 – Implementing Decision (EU) 2016/321 – Prohibition of the cultivation of MON 810 GMO maize in Italy – Validity – Free movement of goods – Articles 34 and 114 CELEX:62025TA0246: Case T-246/25: Judgment of the General Court of 28 January 2026 – Ella Hotels and Resorts v EUIPO – Hachette Filipacchi Presse (ELLA RESORTS) (EU trade mark – Opposition proceedings – Application for EU figurative mark ELLA RESORTS – Earlier EU figurative mark ELLE – Relative ground for refusal – Detriment to repute – Article 8(5) of Regulation (EU) 2017/1001 – Taking unfair advantage of the distinctive character or the repute of the earlier mark – Lack of due cause) Comments are only visible to subscribers.