Admin MPS / torek, 20. januar 2026 / Categories: Praksa Sodišča EU (DAVKI) CELEX:62023CJ0641: Judgment of the Court (Fifth Chamber) of 15 January 2026.#YM v Openbaar Ministerie.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Case C-641/23. CELEX:62023CJ0640: Judgment of the Court (Sixth Chamber) of 13 March 2025.#Direcţia Generală Regională a Finanţelor Publice Galaţi - Administraţia Judeţeană a Finanţelor Publice Vrancea and Direcţia Generală de Administrare a Marilor Contribuabili v Greentech S.A.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Right to deduct value added tax (VAT) – Sales transaction reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT – Failure to correct the invoice within the limitation period – Impossibility of recovering the VAT paid in respect of that transaction – Principles of effectiveness and fiscal neutrality – Reimbursement of the tax.#Case C-640/23. CELEX:62023CJ0641_RES: Judgment of the Court (Fifth Chamber) of 15 January 2026.#YM v Openbaar Ministerie.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Case C-641/23. Print 29 Tags: Lex Alerts Related articles CELEX:62026CN0376: Case C-376/26, Parvo rayonno upravlenie: Request for a preliminary ruling from the Sofiyski gradski sad (Bulgaria) lodged on 21 April 2026 – Ministerstvo na vatreshnite raboti, Stolichna direktsia na vatreshnite raboti, Parvo rayonno upravlenie CELEX:62026TN0229: Case T-229/26: Action brought on 10 April 2026 – Teva/EMA CELEX:62024CA0603: Case C-603/24, Stellantis Portugal: Judgment of the Court (Ninth Chamber) of 13 May 2026 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Stellantis Portugal SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Point 1 of Article 2 – Liability to VAT – Supply of services effected for consideration – Criteria – Intra-group relationships – Adjustments of the transfer prices of motor vehicles between manufacturers and distributors – Account taken of the after-sales costs of repair of those vehicles incurred by the distributors – Existence of a direct link between the supply of services and the consideration actually received – Exis CELEX:62025CA0225: Case C-225/25, Korfin and Sempiola Invest: Judgment of the Court (Fifth Chamber) of 13 May 2026 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky – Slovakia) – KORFIN, s. r. o., SEMPIOLA INVEST LIMITED v SLOVNAFT, a.s. (Reference for a preliminary ruling – Company law – Directive 2004/25/EC – Takeover bid – Article 2(1)(a) – Squeeze-out of holders of securities – Offer made by a person controlling the offeree company – Making of the offer following the acquisition of such control – Lack of voluntary nature of the takeover bid) CELEX:62026CN0171: Case C-171/26, Union Générale Belge du Nettoyage: Request for a preliminary ruling from the Conseil d’État (Belgium) lodged on 3 March 2026 – Union Générale Belge du Nettoyage ASBL v Région wallonne CELEX:62025CB0709: Case C-709/25, Audi: Order of the President of the Court of 1 April 2026 (request for a preliminary ruling from the Landesgericht St. Pölten – Austria) – LS v Audi AG CELEX:62026CN0545: Case C-545/26: Action brought on 23 May 2026 – European Commission v Republic of Bulgaria CELEX:62026TN0284: Case T-284/26, Cerealcom Dolj: Request for a preliminary ruling from the Curtea de Apel București (Romania) made on 14 April 2026 – SC Cerealcom Dolj SA v Agenția Națională de Administrare Fiscală – Direcția Generală de Soluționare a Contestațiilor and Direcția Generală de Administrare a Marilor Contribuabili CELEX:62024CA0483: Case C-483/24, ALDI (Traces of pests): Judgment of the Court (Third Chamber) of 13 May 2026 (request for a preliminary ruling from the Cour de cassation – Belgium) – Criminal proceedings against Aldi SA (Reference for a preliminary ruling – Public health – Food law – Regulation (EC) No 178/2002 – General principles and requirements – Regulation (EC) No 852/2004 – Food hygiene – Article 4(2) – General and specific obligations on all food business operators – Scope – Annex II – General provisions on hygiene for those operators – Article 5 – Hazard analysis and critical control points principles (HACCP principles) – Scope – Repeated finding, by the competent authority, of traces and droppings of pests in the shops and warehouses of an undertaking in the food sector – Crimin CELEX:62025CA0286: Case C-286/25, BRANDL: Judgment of the Court (Third Chamber) of 13 May 2026 (request for a preliminary ruling from the Győri Törvényszék – Hungary) – BRANDL Mezőgazdasági, Kereskedelmi és Szolgáltató Kft. v Agrárminisztérium (Reference for a preliminary ruling – Liability of a Member State in the event of infringement of EU law – Cancellation, by operation of law, of rights of usufruct over properties contrary to Article 63 TFEU and Article 17 of the Charter of Fundamental Rights of the European Union – Restoration of those rights following a judgment of the Court of Justice of the European Union – Compensation for the damage suffered – National rules providing for financial compensation calculated solely on the basis of the market value of those properties at the time o CELEX:62025CA0322: Case C-322/25, Swedish Match (Simplified justification arrangements): Judgment of the Court (Sixth Chamber) of 13 May 2026 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – General arrangements for products subject to excise duty – Directive 92/12/EEC – Tax markings – Article 21 – National legislation limiting the automatic justification of the destruction of 2 % of the tax markings used annually during the production process to the destruction which occurred on the national territory – Proportionality) CELEX:62025CB0777: Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Action for failure to act – Failure by the European Commission to bring infringement proceedings – Application for a direction to be issued to an institution of the European Union and to a Member State – Action for damages: Order of the Court (Eighth Chamber) of 2 June 2026 Appeal brought on 2 December 2025 by Per Gunnar Norlin against the order of the General Court (Fourth Chamber) of 6 October 2025 – T-406/25, Norlin v Commission (Case C-777/25 P) CELEX:62026CN0509: Case C-509/26: Action brought on 19 May 2026 – European Commission v Kingdom of the Netherlands CELEX:62026CN0529: Case C-529/26: Action brought on 21 May 2026 – European Commission v Kingdom of Sweden CELEX:62026CN0149: Case C-149/26, Althea Italia: Request for a preliminary ruling from the Consiglio di Giustizia amministrativa per la Regione siciliana (Italy) lodged on 2 March 2026 – Althea Italia SpA – acting in its own name and as agent for the ad hoc tendering consortium (R.T.I.) to be established with Studio Cartolano Srl, Methodos di UD and NG v Regione Siciliana – Assessorato Regionale dell’Economia and Others CELEX:62026TN0330: Case T-330/26: Action brought on 29 May 2026 – TH v Commission CELEX:62026CN0170: Case C-170/26, Union Générale Belge du Nettoyage: Request for a preliminary ruling from the Conseil d’État (Belgium) lodged on 3 March 2026 – Union générale belge du nettoyage ASBL v Région wallonne CELEX:62026TN0171: Case T-171/26, Meori: Request for a preliminary ruling from the Corte di Giustizia Tributaria di secondo grado dell’Umbria – Perugia (Italy) made on 5 February 2026 – Meori CELEX:62026CN0560: Case C-560/26 P: Appeal brought on 27 May 2026 by the European Central Bank against the order of the General Court (Second Chamber) delivered on 17 March 2026 in Case T-610/24, Banco Santander v ECB CELEX:62026CN0313: Case C-313/26, Momiert: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 April 2026 – Criminal proceedings against LQ, HT, SI Comments are only visible to subscribers.