2022/C 11/09
2022/C 11/10
2022/C 11/11
2022/C 11/12
2022/C 11/13
2022/C 11/14
Case C-168/20: Judgment of the Court (Third Chamber) of 11 November 2021 (request for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division (Business and Property Courts of England and Wales, Insolvency and Companies List) — United Kingdom) — BJ and OV, joint trustees in bankruptcy of Mr M, v Mrs M, MH, ILA, Mr M (Reference for a preliminary ruling — Freedom of movement of persons — Citizenship of the Union — Article 21 TFEU — Freedom of establishment — Article 49 TFEU — Equal treatment — Directive 2004/38/EC — Article 24(1) — Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities — Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis — That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State — Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights — Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt)
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Case C-214/20: Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Labour Court, Ireland — Ireland) — MG v Dublin City Council (Reference for a preliminary ruling — Protection of the safety and health of workers — Organisation of working time — Directive 2003/88/EC — Article 2 — Concept of ‘working time’ — Retained firefighter — Stand-by time according to a stand-by system — Pursuit, during the period of stand-by time, of a self-employed professional activity — Constraints arising from the stand-by system) . . . . . . . . . . .
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Case C-281/20: 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 (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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Case C-315/20: Judgment of the Court (Eighth Chamber) of 11 November 2021 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Regione Veneto v Plan Eco Srl (Reference for a preliminary ruling — Environment — Regulation (EC) No 1013/2006 — Shipments of waste — Article 3(5) and Article 11(1)(i) — Directive 2008/98/EC — Waste management — Article 16 — Principles of self-sufficiency and proximity — Decision 2000/532/EC — European Waste Catalogue (EWC) — Mixed municipal waste subject to mechanical treatment which does not alter its nature) .
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Case C-340/20: Judgment of the Court (First Chamber) of 11 November 2021 (request for a preliminary ruling from the Cour de cassation — France) — Bank Sepah v Overseas Financial Limited, Oaktree Finance Limited (Reference for a preliminary ruling — Common foreign and security policy (CFSP) — Restrictive measures against the Islamic Republic of Iran — Regulation (EC) No 423/2007 — Freezing of funds of persons, entities or bodies recognised by the Council of the European Union as being engaged in nuclear proliferation — Concepts of ‘freezing of funds’ and ‘freezing of economic resources’ — Possibility of applying a protective measure in respect of frozen funds and economic resources — Claim pre-dating the freezing of assets and unrelated to Iran’s nuclear and ballistic programme) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Case C-388/20: Judgment of the Court (Eighth Chamber) of 11 November 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Bundesverband der Verbraucherzen­ tralen und Verbraucherverbände — Verbraucherzentrale Bundesverband eV v Dr. August Oetker Nahrungsmittel KG (Reference for a preliminary ruling — Regulation (EU) No 1169/2011 — Provision of food information to consumers — Article 9(1)(l) — Nutrition declaration — Second subparagraph of Article 31(3) — Calculation of the energy value and of the amounts of nutrients — Possibility of providing that information for the food after preparation — Conditions — Second subparagraph of Article 33(2) — Expression on a per portion basis or per consumption unit) . . . . . . . . . . . . . . . .
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