27.06.2024
June
С-547/22 of 6 June 2024
Review procedures in respect of the award of public supply and public works contracts — Compensation awarded to a tenderer unlawfully excluded from a procedure for the award of a public contract — Scope — Loss of opportunity
Key aspects of the decision in the economic range:
Public procurement. Action for damages for breach of EU law by an unsuccessful tenderer. Loss of profit. Possibility, for a tenderer excluded from a procedure for the award of a public contract because of an unlawful decision of the contracting authority, of being compensated for the damage suffered as a result of the loss of the opportunity to participate in that procedure.
Proceedings, concerning an action for damages brought by a company following the unlawful exclusion of the association of which it was a member from procedure for the award of a public contract.
С-229/23 of 13 June 2024
Processing of personal data and the protection of privacy – Restriction of the confidentiality of electronic communications – Judicial decision authorising listening, tapping and storage in respect of telephone conversations of persons suspected of having committed a serious intentional offence – National legislation requiring that that decision must itself contain an express statement of reasons in writing, irrespective of the existence of a reasoned application made by the criminal authorities – Obligation to state reasons
Key aspects of the decision in the economic range:
National legislation which requires that any judicial decision authorising listening, tapping and storage in respect of communications, without the consent of the users concerned, must itself contain an express statement of reasons in writing necessarily complies with the requirements to state reasons under EU law.
The request has been made in criminal proceedings brought against HYA, IP, DD, ZI and SS for participation in an organised criminal gang.
С-266/23 of 13 June 2024
Taxation of energy products and electricity — Electricity used in electrolysis — Tax reductions on the consumption of energy products and electricity for energy-intensive businesses — Actual cost of energy purchased — Distribution tariffs — Criteria for exemption — Principle of equality and non-discrimination
Key aspects of the decision in the economic range:
Actual cost of the energy purchased, which includes only the purchase price of the energy itself, to the exclusion of additional charges, which cannot constitute ‘taxes’ such as the compulsory distribution tariffs for that energy borne, under national legislation, at the time of the purchase of that energy.
An exemption from excise duty on the purchase of electricity is to be refused to an energy-intensive business, where that business benefits, in respect of that electricity, from an exemption from excise duty reserved for electricity used in electrolytic processes.
A criterion, applied in a manner consistent with the principle of equal treatment.
Proceedings, concerning the refusal to reimburse part of the excise duty paid by a company on electricity.
С-533/22 of 13 June 2024
Place of supply of services — Establishment of a domestic group company as a fixed establishment of a foreign group company — Irrelevance of connections recognised under company law — Constitution of a fixed establishment by means of a contract for supply of services — Fixed establishment within the territory of a Member State as a substitute for a head office established within the territory of a different Member State — Concept of a ‘fixed establishment’
Key aspects of the decision in the economic range:
A company subject to VAT having its business in one Member State, which receives services provided by a company established in another Member State. Ability, in terms of human and technical resources, to receive and use the services for its own needs. Services for the manufacture of car seat covers performed by one company on behalf of another company, belonging to the same group and established in another Member State.
Concept of a ‘fixed establishment’.
Proceedings, concerning an application for annulment of a decision declaring the automatic tax registration of A Germany in Romania on the ground that that company has a fixed establishment in that country.
С-696/22 of 13 June 2024
Common system of value added tax – Services of court-appointed administrators and liquidators – Continuous supply of services – Deduction of input VAT – Expenditure relating to the right to use a trade name – Rights of the defence – Right to be heard
Key aspects of the decision in the economic range:
Continuous supply of services over a certain period. Output transactions giving rise to the right of deduction. Insufficient liquidity on the debtor's accounts.
Proceedings in relation to the lawfulness of a tax assessment notice imposing on C additional value added tax due for the services provided to undertakings which are the subject of insolvency proceedings.
С-420/23 of 20 June 2024
Taxation – Free movement of capital – Stamp duty – Short-term cash transactions – Resident and non-resident borrowers – Difference in treatment – Restriction
Key aspects of the decision in the economic range:
Restriction on the free movement of capital. Legislation of a Member State under which short-term cash transactions are exempt from stamp duty if they involve two entities established in that Member State, but are not exempt if the borrower is established in another Member State.
Proceedings concerning the imposition of stamp duty on short-term cash transactions.
May
С-176/23 of 30 May 2024
Unfair terms in consumer contracts — Exclusion of contractual terms reflecting mandatory statutory or regulatory provisions — Supplementary agreement to a credit agreement notified by the seller or supplier to the consumer for the purpose of complying with national legislation — Contractual term which has not been individually negotiated — Failure of the consumer to sign the supplementary agreement — Presumption of tacit acceptance of that supplementary agreement
Key aspects of the decision in the economic range:
An assessment of whether terms contained in a consumer credit agreement concluded between a consumer and a seller or supplier are unfair in circumstances where that seller or supplier has amended those terms in order to ensure that that agreement complies with mandatory national legislation relating to the methods of determining the interest rate. National case-law under which amendments made by a seller or supplier to the terms of a consumer credit agreement in order to ensure that that agreement complies with national legislation that leaves a margin of discretion to the seller or supplier cannot be subject to an examination of whether they are unfair, even if those terms have not been negotiated with the consumer.
Proceedings concerning a finding of unfairness in respect of terms contained in a credit agreement.
С-400/22 of 30 May 2024
Consumer protection – Distance contracts concluded by electronic means – Information requirements for the trader – Order implying an obligation to pay – Order placed by activating a button or similar function on a website – Obligation on the trader to label that button or similar function with the words ‘order with obligation to pay’ or a corresponding formulation
Key aspects of the decision in the economic range:
Pre-contractual information requirements. Formal requirements for distance contracts. In the case of distance contracts concluded through websites, the obligation on the trader to ensure that the consumer, when he or she places his or her order, explicitly agrees to an obligation to pay, applies even where the consumer is required to pay that trader the pecuniary consideration only after a subsequent condition has been satisfied.
Proceedings concerning the rights of a tenant assigned to C, which, in its capacity as assignee of those rights, is claiming from those landlords the repayment of rent overpayments.
for account per year
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