C 95/4
EN
Official Journal of the European Union
28.2.2022
Order of the Court (Sixth Chamber) of 6 December 2021 (request for a preliminary ruling from the Ráckevei Járásbíróság — Hungary) — EP, TA, FV, TB v ERSTE Bank Hungary Zrt.
(Case C-670/20) (1) (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Loan agreement denominated in a foreign currency — Terms exposing the borrower to a foreign exchange risk — Article 4(2) — Requirements of intelligibility and transparency — Lack of effect of the declaration by the consumer under which he or she is fully aware of the potential risks arising from a loan denominated in a foreign currency — Contractual term that is in plain, intelligible language) (2022/C 95/05) Language of the case: Hungarian Referring court Ráckevei Járásbíróság
Parties to the main proceedings Applicants: EP, TA, FV, TB Defendant: ERSTE Bank Hungary Zrt.
Operative part of the order Article 4(2) of Council Directive 93/13/EEC of 5 April 1993 on unfair terms in consumer contracts must be interpreted as meaning that the requirement of transparency of terms of a loan agreement denominated in a foreign currency, which expose the borrower to a foreign exchange risk, is satisfied only where the seller or supplier has provided him or her with accurate and sufficient information on the foreign exchange risk, to enable an average consumer, who is reasonably well informed and reasonably observant and circumspect to evaluate the risk of potentially significant adverse economic consequences of such terms on his or her financial obligations throughout the term of the agreement.
In that regard, the fact that the consumer declares himself or herself to be fully aware of the potential risks arising from entering into that agreement does not, in itself, have any relevance for the purposes of the assessment of whether the seller or supplier has met that requirement of transparency.
(1)
OJ C 98, 22.3.2021.
Order of the Court (Eighth Chamber) of 13 December 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — VX v Autoridade Tributária e Aduaneira (Case C-224/21) (1) (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Taxation of capital gains on immovable property — Articles 63 and 65 TFEU — Free movement of capital — Discrimination — Higher tax liability on capital gains on immovable property made by non-residents — Election for taxation under the same procedures as residents) (2022/C 95/06) Language of the case: Portuguese Referring court Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)