ddrg/super_eurlex huggingface dataset:
Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Real Vida Seguros SA v Autoridade Tributária e Aduaneira

(Case C-449/20) (1)

(Reference for a preliminary ruling - Taxation - Article 63 TFEU - Free movement of capital - Income tax - Dividends attached to listed shares - Tax advantage reserved for dividends attached to shares listed on the national stock exchange - Difference in treatment - Objective distinguishing criterion - Restriction - Article 65 TFEU - Objectively comparable situations - Justification - Objective of a purely economic nature)

(2021/C 471/14)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Real Vida Seguros SA

Defendant: Autoridade Tributária e Aduaneira

Operative part of the judgment

Articles 63 and 65 TFEU must be interpreted as precluding a Member State’s tax practice according to which, for the purposes of determining the basis of assessment of a taxpayer’s income tax, the dividends attached to shares listed on that Member State’s stock exchange account for only 50 % of their amount, whereas dividends attached to shares listed on the stock exchanges of the other Member States are taken into account in full.

(1) OJ C 433, 14.12.2020.
Judgment of the Court (Grand Chamber) of 26 October 2021 (request for a preliminary ruling from the Högsta domstolen — Sweden) — Republiken Polen v PL Holdings Sàrl

(Case C-109/20) (1)

(Reference for a preliminary ruling - Agreement between the Government of the Kingdom of Belgium and the Government of the Grand Duchy of Luxembourg, of the one part, and the Government of the People’s Republic of Poland, of the other, concerning the reciprocal promotion and protection of investments, signed on 19 May 1987 - Arbitration proceedings - Dispute between an investor from one Member State and another Member State - Arbitration clause provided for in that agreement contrary to EU law - Invalidity - Ad hoc arbitration agreement between the parties to that dispute - Participation in the arbitration proceedings - Tacit expression by that other Member State of its intention to conclude that arbitration agreement - Unlawfulness)

(2022/C 2/08)

Language of the case: Swedish

Referring court

Högsta domstolen

Parties to the main proceedings

Applicant: Republiken Polen

Defendant: PL Holdings Sàrl

Operative part of the judgment

Articles 267 and 344 TFEU must be interpreted as precluding national legislation which allows a Member State to conclude an ad hoc arbitration agreement with an investor from another Member State that makes it possible to continue arbitration proceedings initiated on the basis of an arbitration clause whose content is identical to that agreement, where that clause is contained in an international agreement concluded between those two Member States and is invalid on the ground that it is contrary to those articles.

(1) OJ C 161, 11.5.2020.
Judgment of the Court (Seventh Chamber) of 14 October 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Szczecinie — Poland) — A.M. v Dyrektor Z. Oddziału Regionalnego Agencji Restrukturyzacji i Modernizacji Rolnictwa

(Case C-373/20) (1)

(Reference for a preliminary ruling - Agriculture - Common agricultural policy - Direct support schemes - Common rules - Single payment scheme - Regulation (EC) No 1120/2009 - Article 2(c) - Concept of ‘permanent pasture’ - Crop rotation - Natural periodic flooding of meadows and pastures situated in a special environmental protection area)

(2021/C 502/14)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny w Szczecinie

Parties to the main proceedings

Applicant: A.M.

Defendant: Dyrektor Z. Oddziału Regionalnego Agencji Restrukturyzacji i Modernizacji Rolnictwa

Operative part of the judgment

Article 2(c) of Commission Regulation (EC) No 1120/2009 of 29 October 2009 laying down detailed rules for the implementation of the single payment scheme provided for in Title III of Council Regulation (EC) No 73/2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers must be interpreted as meaning that meadows or pasture situated in a special protection area and which are subject to natural periodic flooding or submersion are not excluded from the concept of ‘permanent pasture’, within the meaning of that provision, since such flooding or submersion cannot, in themselves, cause a ‘crop rotation’ on the land concerned, within the meaning of that same provision.

(1) OJ C 423, 7.12.2020.
Judgment of the Court (Eighth Chamber) of 18 November 2021 (request for a preliminary ruling from the Judecătoria Oradea — Romania) — Promexor Trade SRL v Direcția Generală a Finanțelor Publice Cluj — Administrația Județeană a Finanțelor Publice Bihor

(Case C-358/20) (1)

(Reference for a preliminary ruling - Harmonisation of fiscal legislation - Common system of value added tax (VAT) - Directive 2006/112/EC - Right to deduct VAT - Revocation of the VAT identification of a taxable person - Refusal of the right of deduction - Formal requirements)

(2022/C 24/09)

Language of the case: Romanian

Referring court

Judecătoria Oradea

Parties to the main proceedings

Applicant: Promexor Trade SRL

Defendant: Direcția Generală a Finanțelor Publice Cluj — Administrația Județeană a Finanțelor Publice Bihor

Operative part of the judgment

Article 168, Article 213(1), Article 214(1) and Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010 and the principle of value added tax (VAT) neutrality, read in the light of the principles of legal certainty, the protection of legitimate expectations and proportionality, must be interpreted as not precluding, where the identification of a taxable person for VAT purposes has been revoked because no taxable transactions have been indicated in the VAT returns filed for six consecutive months but where that taxable person continues his or her activities notwithstanding that revocation, national legislation under which the competent tax authority may require that taxable person to pay the VAT due on his or her taxed transactions, provided that he or she can re-register for VAT purposes and deduct the input VAT paid. The fact that the director of the taxable person is a partner in another company which is the subject to insolvency proceedings cannot, in itself, be put forward to systematically refuse the re-registration of that taxable person for VAT purposes.

(1) OJ C 378, 9.11.2020.
Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Ferimet SL v Administracíon General del Estado

(Case C-281/20) (1)

(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 168 - Right of deduction - Article 199 - Reverse charge procedure - Principle of fiscal neutrality - Material conditions governing the right to deduct - Supplier’s status as taxable person - Burden of proof - Fraud - Abusive practice - Invoice referring to a fictitious supplier)

(2022/C 11/11)

Language of the case: Spanish

Referring court

Tribunal Supremo

Parties to the main proceedings

Applicant: Ferimet SL

Defendant: Administracíon General del Estado

Operative part of the judgment

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with the principle of fiscal neutrality, must be interpreted as meaning that a taxable person must be refused the right to deduct value added tax (VAT) relating to the acquisition of goods supplied to that taxable person where he or she has knowingly mentioned a fictitious supplier on the invoice which that taxable person him- or herself has issued in respect of that transaction under the reverse charge procedure, if, taking into account the factual circumstances and the evidence provided by that taxable person, the information necessary to verify that the true supplier had the status of taxable person is lacking, or if it is established to the requisite legal standard that the taxable person has committed VAT fraud or knew or ought to have known that the transaction relied on as a basis for the right of deduction was connected with such a fraud.

(1) OJ C 320, 28.9.2020.
Judgment of the Court (Sixth Chamber) of 16 December 2021 (request for a preliminary ruling from the Curtea de Apel Constanţa — Romania) — Euro Delta Danube SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură — Centrul Judeţean Tulcea

(Case C-225/20) (1)

(Reference for a preliminary ruling - Agriculture - Common agricultural policy - Delegated Regulation (EU) No 640/2014 - Area-related aid scheme - Single area payment - Eligibility criteria - Concession agreement for agricultural land - Change of use of that land without the agreement of the grantor - Agricultural use of areas intended for aquaculture use - Difference between the area declared and the area determined - Over-declaration - Administrative penalties)

(2022/C 84/12)

Language of the case: Romanian

Referring court

Curtea de Apel Constanţa

Parties to the main proceedings

Appellant: Euro Delta Danube SRL

Respondent: Agenţia de Plăţi şi Intervenţie pentru Agricultură — Centrul Judeţean Tulcea

Operative part of the judgment

Article 2(1)(23) and Article 19(1) and (2) of Commission Delegated Regulation (EU) No 640/2014 of 11 March 2014, supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross compliance, as amended by Commission Delegated Regulation (EU) 2016/1393 of 4 May 2016 must be interpreted as not providing for, in the context of the single area payment scheme, the imposition of administrative penalties for over-declaration on an applicant for agricultural aid, on the ground that he or she uses for agricultural purposes areas which have been granted to him or her for aquaculture use, without the agreement of the grantor to such a change of use of those areas, since that applicant enjoys a degree of autonomy with regard to that area sufficient for the carrying-out of his or her agricultural activity.

(1) OJ C 297, 7.9.2020.
1.

Article 13(1) of Directive 2002/58/EC of the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector (Directive on privacy and electronic communications), as amended by Directive 2009/136/EC of the European Parliament and of the Council of 25 November 2009, must be interpreted as meaning that the display, in the inbox of an electronic mail service user, of advertising messages in a form similar to that of real emails, and placed in the same position as those emails, without the fact that recipients are randomly determined or an assessment of the level of intensity and burden imposed on that user being relevant in that regard, constitutes ‘use of … electronic mail for the purposes of direct marketing’, which is permitted only on the condition that the user was clearly and specifically informed of the distribution methods of such advertising, including within the list of private emails received, and the user indicated specific and fully informed consent to receive such messages;
Judgment of the Court (Seventh Chamber) of 13 January 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA

(Case C-513/20) (1)

(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(b) - Exemptions for certain activities in the public interest - Exemption of hospital and medical care - Closely related activities - Thermal treatment - Amount charged for compiling an individual file including the user’s clinical history)

(2022/C 109/14)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Appellant: Autoridade Tributária e Aduaneira

Respondent: Termas Sulfurosas de Alcafache SA

Operative part of the judgment

Article 132(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that an activity consisting in compiling an individual file, including the user’s clinical record, which entitles the user to purchase ‘traditional thermal cure’ medical care within a spa establishment, is liable to come within the exemption from value added tax provided for in that provision as an activity closely related to medical care, where those files set out data relating to the user’s state of health, planned and prescribed medical care as well as the manner in which that care is to be administered which must be consulted for the provision of care and to achieve the therapeutic objectives pursued. That medical care and activities closely related to it must also be undertaken, under social conditions comparable with those applicable to bodies governed by public law, by a centre for medical treatment or diagnosis or by another duly recognised establishment of a similar nature within the meaning of Article 132(1)(b).

(1) OJ C 19, 18.1.2021.
Judgment of the Court (Sixth Chamber) of 16 December 2021 (request for a preliminary ruling from the Giudice di pace di Massa — Italy) — GN, WX v Prefettura di Massa Carrara — Ufficio Territoriale del Governo di Massa Carrara

(Case C-274/20) (1)

(Reference for a preliminary ruling - Article 63 TFEU - Free movement of capital - Road traffic - Registration and taxation of motor vehicles - Driver residing in a Member State - Vehicle registered in another Member State - Vehicle provided free of charge for a short period - National legislation prohibiting persons who have resided in Italy for more than 60 days from driving in that Member State a vehicle registered in another country)

(2022/C 84/16)

Language of the case: Italian

Referring court

Giudice di pace di Massa

Parties to the main proceedings

Applicants: GN, WX

Defendant: Prefettura di Massa Carrara — Ufficio Territoriale del Governo di Massa Carrara

Operative part of the judgment

Article 63(1) TFEU must be interpreted as precluding legislation of a Member State which prohibits any person who has established his or her residence in that Member State for more than 60 days from driving in that Member State a motor vehicle registered in another Member State, irrespective of the person in whose name that vehicle is registered, without any account being taken of the duration of the use of that vehicle in the first Member State and without the person concerned being able to invoke any right to exemption where that same vehicle is neither intended to be used essentially in the first Member State on a permanent basis nor is, in fact, used in that manner.

(1) OJ C 297, 7.9.2020.
Judgment of the Court (Sixth Chamber) of 10 February 2022 (request for a preliminary ruling from the Landesverwaltungsgericht Steiermark — Austria) — LM v Bezirkshauptmannschaft Hartberg-Fürstenfeld

(Case C-219/20) (1)

(Reference for a preliminary ruling - Freedom to provide services - Posting of workers - Directive 96/71/EC - Article 3(1)(c) - Terms and conditions of employment - Remuneration - Article 5 - Penalties - Limitation period - Charter of Fundamental Rights of the European Union - Article 41 - Right to good administration - Article 47 - Effective judicial protection)

(2022/C 148/03)

Language of the case: German

Referring court

Landesverwaltungsgericht Steiermark

Parties to the main proceedings

Applicant: LM

Defendant: Bezirkshauptmannschaft Hartberg-Fürstenfeld

Intervener: Österreichische Gesundheitskasse

Operative part of the judgment

Article 5 of Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services, read in conjunction with Article 47 of the Charter of Fundamental Rights of the European Union and in the light of the general principle of EU law relating to the right to good administration, must be interpreted as not precluding national legislation providing for a five-year limitation period for failure to comply with obligations relating to the remuneration of posted workers.

(1) OJ C 304, 14.9.2020.
Judgment of the Court (Third Chamber) of 20 January 2022 (request for a preliminary ruling from the Verwaltungsgericht Wien — Austria) — ZK

(Case C-432/20) (1)

(Reference for a preliminary ruling - Area of freedom, security and justice - Immigration policy - Directive 2003/109/EC - Article 9(1)(c) - Loss of the status of long-term resident third-country national - Absence from the territory of the European Union for a period of 12 consecutive months - Interruption of that period of absence - Irregular and short-term stays in the territory of the European Union)

(2022/C 119/17)

Language of the case: German

Referring court

Verwaltungsgericht Wien

Parties to the main proceedings

Applicant: ZK

Intervener: Landeshauptmann von Wien

Operative part of the judgment

Article 9(1)(c) of Council Directive 2003/109/EC of 25 November 2003 concerning the status of third-country nationals who are long-term residents must be interpreted as meaning that any physical presence of a long-term resident in the territory of the European Union during a period of 12 consecutive months, even if such a presence does not exceed, during that period, a total duration of only a few days, is sufficient to prevent the loss, by that resident, of his or her right to long-term resident status under that provision.

(1) OJ C 390, 16.11.2020.
Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — ‘SS’ SIA v Valsts ieņēmumu dienests

(Case C-175/20) (1)

(Reference for a preliminary ruling - Protection of natural persons with regard to the processing of personal data - Regulation (EU) 2016/679 - Article 2 - Scope - Article 4 - Concept of ‘processing’ - Article 5 - Principles relating to processing - Purpose limitation - Data minimisation - Article 6 - Lawfulness of processing - Processing necessary for the performance of a task carried out in the public interest by the controller - Processing necessary for compliance with a legal obligation to which the controller is subject - Article 23 - Limitations - Processing of data for tax purposes - Request for the disclosure of information relating to vehicle sale advertisements placed online - Proportionality)

(2022/C 165/04)

Language of the case: Latvian

Referring court

Administratīvā apgabaltiesa

Parties to the main proceedings

Applicant:‘SS’ SIA

Defendant: Valsts ieņēmumu dienests

Operative part of the judgment

1. The provisions of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) must be interpreted as meaning that the collection by the tax authorities of a Member State from an economic operator of information involving a significant amount of personal data is subject to the requirements of that regulation, in particular those set out in Article 5(1) thereof.

2. The provisions of Regulation 2016/679 must be interpreted as meaning that the tax authorities of a Member State may not derogate from the provisions of Article 5(1) of that regulation where such a right has not been granted to them by a legislative measure within the meaning of Article 23(1) thereof.

3. The provisions of Regulation 2016/679 must be interpreted as not precluding the tax authorities of a Member State from requiring a provider of internet advertisement services to disclose to them information relating to taxpayers who have published advertisements in one of the sections of their internet portal, provided, in particular, that those data are necessary in the light of the specific purposes for which they are collected and that the period to which the data collection relates does not exceed the period strictly necessary to achieve the objective of general interest sought.

(1) OJ C 222, 6.7.2020.
1.

Point 2 of Article 7 of Regulation (EU) No 1215/2012 of the European Parliament and of the Council of 12 December 2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters must be interpreted as meaning that the court for the place of establishment of a company whose debts have become irrecoverable because the ‘grandparent’ company of that company has breached its duty of care towards that company’s creditors has jurisdiction to hear and determine a collective claim for damages in matters relating to tort, delict or quasi-delict which the liquidator in the bankruptcy of that company has made by virtue of his statutory duty to wind up the estate for the benefit of, but not on behalf of, the general body of creditors.
Official Journal of the European Union

Judgment of the Court (Seventh Chamber) of 3 March 2022 — WV v European External Action Service (EEAS)

(Case C-172/20 P) (1)

(Appeal - Civil service - Request for assistance - Staff Regulations of Officials of the European Union - Article 90(1) and (2) - Date on which the request was made - Implied decision refusing the request - Complaint - Submission - Time period - Excusable error)

(2022/C 171/06)

Language of the case: French

Parties

Appellant: WV (represented by: É. Boigelot, avocat)

Other party to the proceedings: European External Action Service (EEAS) (represented by: S. Marquardt and R. Spáč, acting as Agents, and by M. Troncoso Ferrer, abogado, and F.-M. Hislaire, avocat)

Operative part of the judgment

The Court:

1. Dismisses the appeal;

2. Orders WV to pay the costs.

(1) OJ C 320, 28.9.2020.