Admin MPS / četrtek, 30. januar 2025 / Categories: Praksa Sodišča EU (DAVKI) OJ:C_202500750: Judgment of the Court of 22 October 2024 in Case E-4/24 – EFTA Surveillance Authority v Iceland (Failure by an EFTA State to fulfil its obligations – Failure to implement – Directive (EU) 2017/828 – Encouragement of long-term shareholder engagement) OJ:C_202500749: Judgment of the Court of 22 October 2024 in Case E-5/24 – EFTA Surveillance Authority v Iceland (Failure by an EFTA State to fulfil its obligations – Failure to implement – Regulation (EU) 2018/1212 – Shareholder identification – Transmission of information – Facilitation of the exercise of shareholders rights) OJ:C_202500751: Judgment of the Court of 22 October 2024 in Case E-6/24 – EFTA Surveillance Authority v Iceland (Failure by an EFTA State to fulfil its obligations – Failure to implement – Regulation (EU) 2021/1042 – System of interconnection of registers) Print 58 Tags: Lex Alerts Related articles CELEX:62024CJ0043: Judgment of the Court (Second Chamber) of 12 March 2026.#K. M. H. v Obshtina Stara Zagora.#Reference for a preliminary ruling – Citizenship of the Union – Article 21(1) TFEU – Right to move and reside freely within the territory of the Member States – Impediments – Request to amend gender data in the civil status registers – Directive 2004/38/EC – Article 4(3) – Article 7 of the Charter of Fundamental Rights of the European Union – Right to respect for private and family life – Obligation, for a court of a Member State, to comply with the case-law of the constitutional court of that State – Interpretation in conformity with EU law.#Case C-43/24. CELEX:62024CJ0597: Judgment of the Court (Tenth Chamber) of 12 March 2026.#C.M. v Ministero dell’Istruzione e del Merito.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on the ground of disability – Article 2(2) – Right of a teacher with a disability to be transferred to a particular territorial area – Article 5 – Reasonable accommodation for persons with disabilities – Priority for mobility within a territorial area as compared to mobility between different territorial areas.#Case C-597/24. CELEX:62024CJ0863: Arrêt de la Cour (neuvième chambre) du 12 mars 2026.#Federazione Italiana delle Banche di Credito Cooperativo e Casse Rurali (Federcasse) e.a. contre Commission européenne.#Pourvoi – Politique économique et monétaire – Activités des établissements de crédit – Systèmes de garantie des dépôts (SGD) – Directive 2014/49/UE – Article 10, paragraphe 6 – Réduction du niveau cible des contributions à un SGD – Conditions – Demande d’autorisation de réduction du niveau cible d’un SGD – Lettre de la commissaire européenne chargée des services financiers, de la stabilité financière et de l’union des marchés de capitaux indiquant que les conditions ne sont pas réunies – Notion d’“acte attaquable” – Recours en annulation.#Affaire C-863/24 P. CELEX:62025CC0011: Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 March 2026.### CELEX:62024CJ0084: Judgment of the Court (First Chamber) of 12 March 2026.#UAB „EM SYSTEM“ v AB SEB bankas and AS „Citadele banka“ Lietuvos filialas.#Reference for a preliminary ruling – Common foreign and security policy – Regulation (EC) No 765/2006 – Restrictive measures in view of the situation in Belarus – Article 2(1) – Annex I – List of persons, entities and bodies subject to restrictive measures – Inclusion of the name of the shareholder of a company on that list – 50% stake in the capital of that company held by that shareholder – Freezing of the funds of the company, which is not included on the list – Control by a person or entity included on the list of a legal person not included on the list – Criteria for assessment – Right to effective judicial protection – Rights of the def CELEX:62024CJ0043_RES: Arrêt de la Cour (deuxième chambre) du 12 mars 2026.#K. M. H. contre Obshtina Stara Zagora.#Renvoi préjudiciel – Citoyenneté de l’Union – Article 21, paragraphe 1, TFUE – Droit de circuler et de séjourner librement sur le territoire des États membres – Obstacles – Demande de modification des données relatives au genre dans les registres d’état civil – Directive 2004/38/CE – Article 4, paragraphe 3 – Article 7 de la charte des droits fondamentaux de l’Union européenne – Droit au respect de la vie privée et familiale – Obligation, pour une juridiction d’un État membre, de se conformer à la jurisprudence de la cour constitutionnelle de cet État – Interprétation conforme.#Affaire C-43/24. CELEX:62024CC0482: Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 March 2026.### CELEX:62025CO0561: Ordonnance de la Cour (huitième chambre) du 5 mars 2026.#BF contre ZAD « Allianz Bulgaria Zhivot ».#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte réglementaire du litige au principal et des raisons justifiant la nécessité d’une réponse à la question préjudicielle – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-561/25. CELEX:62024CJ0527: Judgment of the Court (Ninth Chamber) of 12 March 2026.#Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of the tax authorities of the Member State of refund to which the application was made – Final judicial decision – Res judicata.#Case C-527/24. CELEX:62024CJ0209: Judgment of the Court (Fifth Chamber) of 12 March 2026.#VP v European Centre for the Development of Vocational Training.#Appeal – Civil service – Member of the temporary staff – Article 266 TFEU – Decision adopted in compliance with a judgment of the General Court of the European Union annulling a decision not to renew a contract for an indefinite period and ordering compensation for the damage caused – Action for annulment and claim for compensation – Distortion of evidence in the file – Article 151(1) of the Rules of Procedure of the Court of Justice – Request that a document be removed from the case file – Confidentiality of communications between lawyers – Scope.#Case C-209/24 P. CELEX:62024CJ0514: Judgment of the Court (Second Chamber) of 12 March 2026.#Magyar Telekom Nyrt. v Nemzeti Média- és Hírközlési Hatóság Elnöke.#Reference for a preliminary ruling – Approximation of laws – Telecommunications sector – Directive (EU) 2018/1972 – European Electronic Communications Code – First subparagraph of Article 105(4) – Right of end-users to terminate their contact without further costs due to modifications unilaterally proposed by a provider of electronic communication services – Exceptions – Modifications directly imposed by EU law or national law.#Case C-514/24. CELEX:62024CC0790: Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 12 mars 2026.### CELEX:62024CJ0084_RES: Arrêt de la Cour (première chambre) du 12 mars 2026.#UAB „EM SYSTEM“ contre AB SEB bankas et AS „Citadele banka“ Lietuvos filialas.#Renvoi préjudiciel – Politique étrangère et de sécurité commune – Règlement (CE) no 765/2006 – Mesures restrictives en raison de la situation en Biélorussie – Article 2, paragraphe 1 – Annexe I – Liste des personnes, des entités et des organismes faisant l’objet de mesures restrictives – Inscription du nom de l’actionnaire d’une société sur cette liste – Détention de 50 % du capital de cette société par cet actionnaire – Gel des fonds de la société qui n’est pas inscrite sur la liste – Contrôle par une personne ou une entité qui est inscrite sur la liste d’une personne morale qui n’est pas inscrite sur la liste – Critères d’ap CELEX:62025CO0316_INF: Order of the Court (Seventh Chamber) of 3 February 2026.#Regione Umbria v Ge.Fi.L. - Gestione Fiscalità Locale SpA.#Request for a preliminary ruling from the Consiglio di Stato.#Case C-316/25. CELEX:62024CJ0515: Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24. CELEX:62023CC0559: Conclusions de l'avocat général M. J. Richard de la Tour, présentées le 12 mars 2026.### CELEX:62024CJ0521: Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Intra-Community acquisition of goods – Article 168 – Deduction of input VAT due in respect of such an acquisition – Articles 178 and 179 – Rules governing the exercise of the right to deduct VAT – Late submission of invoices necessary for the exercise of the right to deduct VAT – Refusal of the right to deduct VAT – National legislation providing for a self-correction procedure enabling the taxable person to exercise his or her right of deduction beyond the tax period during which that right arose – Principles of neutrali CELEX:62025CJ0150: Judgment of the Court (Fifth Chamber) of 12 March 2026.#BX v État belge.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer.#Case C-150/25. CELEX:62024CC0681: Opinion of Advocate General Ćapeta delivered on 12 March 2026.### CELEX:62024CC0191: Opinion of Advocate General Emiliou delivered on 12 March 2026.### Comments are only visible to subscribers.