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Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC Text with EEA relevance
In force
- CELEX number:
- 32013L0034
- Form:
- Directive
- Author:
- European Parliament, Council of the European Union
- Date of document:
- 26/06/2013
- Number of pages:
- 58
Case C-252/22, Societatea Civilă Profesională de Avocaţi AB & CD: Judgment of the Court (Fourth Chamber) of 11 January 2024 (request for a preliminary ruling from the Curtea de Apel Târgu-Mureş — Romania) — Societatea Civilă Profesională de Avocaţi AB & CD v Consiliul Judeţean Suceava, Preşedintele Consiliului Judeţean Suceava, Agenţia pentru Protecţia Mediului Bacău, Consiliul Local al Comunei Pojorâta (Reference for a preliminary ruling — Environment — Aarhus Convention — Article 9(3) to (5) — Access to justice — Law firm partnership — Action seeking to challenge administrative measures — Admissibility — Conditions laid down by national law — No impairment of a right or undermining of a legitimate interest — Not prohibitively expensive judicial proceedings — Allocation of costs — Criteria)
- CELEX number:
- 62022CA0252
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 11/01/2024
Case C-592/21: Order of the Court (Eighth Chamber) of 30 September 2022 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — ‘ĒDIENS & KM.LV’ PS v Ieslodzījuma vietu pārvalde, Iepirkumu uzraudzības birojs (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Public procurement — Directive 2014/24/EU — Conduct of the procedure — Choice of participants — Selection criteria — Technical and professional capacities — Article 58(4) — Forms of evidence — European Single Procurement Document — Article 59 — Reliance on the capacities of other entities — Article 63(1) — Group of economic operators — Condition relating to professional experience to be satisfied by the member of the group responsible, in the event of the award of the contract, for performing the activities requiring that experience — Condition not provided for in the procurement documents — Status of general partnership unaffected by the system of joint and several liability)
- CELEX number:
- 62021CB0592
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/09/2022
- Number of pages:
- 1
Case C-252/22: Request for a preliminary ruling from the Curtea de Apel Târgu Mureș (Romania) lodged on 8 April 2022 — Societatea Civilă Profesională de Avocați AB & CD v Consiliul Județean Suceava and Others
- CELEX number:
- 62022CN0252
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 08/04/2022
- Number of pages:
- 1
Case C-631/21: Request for a preliminary ruling from the Gerechtshof’s-Hertogenbosch (Netherlands) lodged on 14 October 2021 — Taxi Horn Tours BV v Gemeente Weert, Gemeente Nederweert, Touringcars VOF
- CELEX number:
- 62021CN0631
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 14/10/2021
- Number of pages:
- 2
Case C-868/19: Judgment of the Court (Seventh Chamber) of 15 April 2021 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg — Germany) — M-GmbH v Finanzamt für Körperschaften (Reference for a preliminary ruling — Value-added tax (VAT) — Directive 2006/112/EC — Article 9 — Taxable persons — Article 11 — Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) — Concept of ‘close financial links’ — National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group — Legal certainty — Preventative measures against fraud and tax evasion — Proportionality — VAT neutrality)
- CELEX number:
- 62019CA0868
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 15/04/2021
- Number of pages:
- 2
Case C-868/19: Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg (Germany) lodged on 27 November 2019 — M-GmbH v Finanzamt für Körperschaften
- CELEX number:
- 62019CN0868
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 27/11/2019
- Number of pages:
- 2
Case C-312/19: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 16 April 2019 — XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
- CELEX number:
- 62019CN0312
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 16/04/2019
- Number of pages:
- 2
Decision of the EEA Joint Committee No 293/2015 of 30 October 2015 amending Annex XXII (Company law) to the EEA Agreement [2017/1082]
In force
- CELEX number:
- 22017D1082
- Form:
- Decision adopted by bodies created by international agreements
- Author:
- EEA Joint Committee
- Date of document:
- 30/10/2015; Date of adoption
- Number of pages:
- 2
Case C-234/14: Judgment of the Court (First Chamber) of 14 January 2016 (request for a preliminary ruling from the Augstākās tiesa — Latvia) — ‘Ostas celtnieks’ SIA v Talsu novada pašvaldība, Iepirkumu uzraudzības birojs (Reference for a preliminary ruling — Public procurement contracts — Directive 2004/18/EC — Economic and financial standing — Technical and/or professional ability — Articles 47(2) and 48(3) — Tender specifications laying down the obligation for a tenderer to conclude a cooperation agreement or to set up a partnership with the entities on whose capacities it relies)
- CELEX number:
- 62014CA0234
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 14/01/2016
- Number of pages:
- 1
Domain: All, EUROVOC descriptor: partnership, Search language: English