29.09.2025
September
С-489/23 of 4 September 2025
Health insurance - Medical treatment received in a Member State other than the insured person’s Member State of residence - National legislation making reimbursement of those costs conditional upon the completion of a medical assessment, carried out exclusively by a health professional belonging to the public health insurance system of the insured person’s Member State of residence - Significant limitation of the reimbursement of the costs of cross-border healthcare
Key aspects of the decision in the economic range:
Cross-border healthcare. Assumption of the costs of treatment incurred by the insured person. Requirement for a medical assessment to be carried out exclusively by a health professional covered by the public health insurance scheme of the insured person’s Member State of affiliation, which has given rise to a request for hospitalisation. National legislation pursuant to which, where an insured person has not obtained the prior authorisation required in order to receive certain cross-border healthcare, the amount of reimbursement of the costs of that healthcare by the Member State of affiliation is limited to the amount provided for by the health insurance scheme of that State.
Proceedings between AF, a natural person residing in Romania, on the one hand, and the Ministry of Health and the Health Insurance Fund, on the other, concerning the refusal, by those authorities, to reimburse AF for the costs of the healthcare with which he was provided in Germany.
С-726/23 of 4 September 2025
Taxation — Scope of VAT — Commercial services provided within the same group of companies — Transfer price — Right to deduct VAT — Supporting documents — Concept of ‘supplies of services for consideration’
Key aspects of the decision in the economic range:
Right to deduct VAT. Intra-Community transactions between related companies. Remuneration in respect of intra-group services, provided by a parent company to its subsidiary, which is calculated in accordance with a method recommended by the OECD Guidelines and corresponds to the part of the operating profit margin greater than 2.74%, constitutes the consideration for a supply of services for consideration falling within the scope of VAT.
Proceedings, concerning an application for annulment of the administrative tax measures by which a company was ordered to pay additional value added tax (VAT), together with interest and penalties.
С-115/24 of 11 September 2025
Cross-border healthcare - Provision of healthcare through telemedicine - Complex medical treatment that includes healthcare provided in person and through telemedicine – Member State of treatment - Professional qualifications – Freedom to provide services - Concept of „information society service“ and ‘telemedicine’
Key aspects of the decision in the economic range:
Public health. Freedom to provide services, in a particular field - telemedicine. Healthcare provided in the case of telemedicine, exclusively via ICT, to a patient by a healthcare provider established in a Member State other than that patient’s Member State of affiliation, at a distance.
Concept of „information society service“ and ‘telemedicine’.
Proceedings between UJ, a dentist, and the Austrian Dental Chamber, concerning an application for interim relief made by the Austrian Dental Chamber, by which it is seeking a provisional injunction requiring UJ to cease participating, directly or indirectly, in activities in the field of dentistry carried out in Austria by foreign companies that do not have the authorisations required under Austrian law.
С-384/24 of 11 September 2025
Restrictive measures taken in view of the situation in Ukraine — Release of certain frozen funds for specific expenses — Derogations — Payment of a roll fee and a flat-rate contribution for the purpose of instituting an action for annulment against a decision implementing Regulation 269/2014
Key aspects of the decision in the economic range:
Common foreign and security policy. Regulation No 269/2014, which includes the release or making available of certain frozen funds or economic resources for the purposes of paying a roll fee and a flat-rate contribution which must be paid, pursuant to the national law, upon lodging a court action against a national measure implementing that regulation.
Proceedings, concerning the refusal of the General Administrator of the Treasury of the Federal Public Finance Service to grant its request for authorisation of a transfer of funds to one of its accounts, on the basis of Articles 6 and 6b of Regulation No 269/2014.
С-687/23 of 11 September 2025
Resolution of credit institutions and investment firms — Bail-in — Write-down of capital instruments — Protection of the rights of shareholders and creditors — Flawed and incorrect information provided in the prospectus to be published, inter alia, when securities are offered to the public — Action for a declaration of nullity in respect of the agreement for the purchase of capital instruments — Action for damages — Actions brought before the adoption of resolution measures
Key aspects of the decision in the economic range:
Purchase of capital instruments. Compulsory transfer of shares without consideration. The rights, arising from an action for a declaration of nullity in respect of a contract for the subscription of subordinated bonds which are converted into shares and from an action for damages, based on the failure to comply with the information requirements, from being regarded as falling within the category of obligations or claims which have ‘accrued’ at the time of the resolution of the credit institution concerned, where those actions were brought before the total write-down of the share capital of that credit institution in the course of resolution proceedings.
Proceedings, concerning actions for a declaration of nullity and for damages on account of flawed and incorrect information provided in the prospectus to be published, inter alia, when securities are offered to the public, when purchasing capital instruments that were subsequently converted into shares in B.
for account per year
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