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Directive (EU) 2025/1 of the European Parliament and of the Council of 27 November 2024 establishing a framework for the recovery and resolution of insurance and reinsurance undertakings and amending Directives 2002/47/EC, 2004/25/EC, 2007/36/EC, 2014/59/EU and (EU) 2017/1132 and Regulations (EU) No 1094/2010, (EU) No 648/2012, (EU) No 806/2014 and (EU) 2017/1129 (Text with EEA relevance)

PE/6/2024/REV/1

Legal status of the documentIn force

CELEX number:
32025L0001
Form:
Directive
Author:
European Parliament, Council of the European Union
Date of document:
27/11/2024; Date of signature

Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector (Text with EEA relevance)

PE/87/2019/REV/1

Legal status of the documentIn force

CELEX number:
32019R2088
Form:
Regulation
Author:
European Parliament, Council of the European Union
Date of document:
27/11/2019; Date of signature
Number of pages:
16

Case C-642/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting Pensioenfonds voor Fysiotherapeuten v Inspecteur van de Belastingdienst Maastricht

CELEX number:
62022CN0642
Form:
Judicial information
Author:
Court of Justice
Date of document:
12/10/2022
Number of pages:
2

Case C-639/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — X v Inspecteur van de Belastingdienst Utrecht

CELEX number:
62022CN0639
Form:
Judicial information
Author:
Court of Justice
Date of document:
12/10/2022
Number of pages:
2

Case C-641/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Y v Inspecteur van de Belastingdienst Amsterdam

CELEX number:
62022CN0641
Form:
Judicial information
Author:
Court of Justice
Date of document:
12/10/2022
Number of pages:
1

Case C-644/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting Bedrijfstakpensioensfonds voor het levensmiddelenbedrijf (BPFL) v Inspecteur van de Belastingdienst Utrecht

CELEX number:
62022CN0644
Form:
Judicial information
Author:
Court of Justice
Date of document:
12/10/2022
Number of pages:
1

Case C-640/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Fiscale Eenheid Achmea BV v Inspecteur van de Belastingdienst Amsterdam

CELEX number:
62022CN0640
Form:
Judicial information
Author:
Court of Justice
Date of document:
12/10/2022
Number of pages:
2

Case C-643/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting BPL Pensioen v Inspecteur van de Belastingdienst Utrecht

CELEX number:
62022CN0643
Form:
Judicial information
Author:
Court of Justice
Date of document:
12/10/2022
Number of pages:
1

Case C-600/24, GD Partners: Request for a preliminary ruling from the Sąd Rejonowy w Gdyni (Poland) lodged on 16 September 2024 – GD Partners Sp. z o.o. v Spółdzielcza Kasa Oszczędnościowo – Kredytowa im. Franciszka Stefczyka

CELEX number:
62024CN0600
Form:
Judicial information
Author:
Court of Justice
Date of document:
16/09/2024

Joined Cases C-639/22 to C-644/22, Inspecteur van de Belastingdienst Utrecht: Judgment of the Court (Fourth Chamber) of 5 September 2024 (request for a preliminary ruling from the rechtbank Gelderland – Netherlands) – X and Others v Inspecteur van de Belastingdienst Utrecht and Others (References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund)

CELEX number:
62022CA0639
Form:
Judicial information
Author:
Court of Justice
Date of document:
05/09/2024
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EUROVOC descriptor: financial risk, Search language: English