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Opinion of Advocate General Emiliou delivered on 14 December 2023.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:994

Opinion of Advocate General Richard de la Tour delivered on 14 December 2023.
Julieta and Rogelio v Agencia Estatal de la Administración Tributaria.
Request for a preliminary ruling from the Audiencia Provincial de Alicante.
Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 20(1) – Full discharge of debt – Article 23 – Derogations – Article 23(4) – Exclusion of certain categories of debt from the discharge of debt – Exclusion of claims governed by public law – Justification under national law – Legal effects of directives – Obligation to interpret national law in conformity with EU law.
Case C-687/22.

ECLI identifier: ECLI:EU:C:2023:995

Opinion of Advocate General Kokott delivered on 16 November 2023.
Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Provision of recreational services and services to improve physical fitness – Sale of passes giving access to services whose existence is evidenced by a cash register and by cash register receipts – Taxable amount – Error in the tax rate – Principle of fiscal neutrality – Adjustment of the tax debt as a result of a change in the taxable amount – National practice that does not permit, in the absence of an invoice, a correction of the VAT and a refund of the overpaid VAT – No risk of loss of tax revenue – Plea of unjust enrichment.
Case C-606/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:893

Opinion of Advocate General Emiliou delivered on 16 November 2023.
Gabel Industria Tessile SpA and Canavesi SpA v A2A Energia SpA and Others.
Request for a preliminary ruling from the Tribunale di Como.
Reference for a preliminary ruling – Directive 2008/118/EC – Article 1(2) – Excise duties – Electricity – National legislation creating an additional tax on electricity excise duties – Lack of specific purposes – Additional tax deemed contrary to Directive 2008/118/EC by the national courts – Recovery by the final consumer of the tax unduly paid from the supplier alone – Article 288 TFEU – Direct effect – Principle of effectiveness.
Case C-316/22.

ECLI identifier: ECLI:EU:C:2023:885

Opinion of Advocate General Kokott delivered on 16 November 2023.
FOD Volksgezondheid, Veiligheid van de voedselketen & Leefmilieu v Triferto Belgium NV.
Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.
Reference for a preliminary ruling – Registration, evaluation, authorisation and restriction of chemicals – Regulation (EC) No 1907/2006 (REACH Regulation) – Article 2(1)(b) – Scope – Article 3(10) and (11) – Concepts of ‘import’ and ‘importer’ – Article 6 – Obligation to register – Person assuming responsibility for registration – Regulation (EU) No 952/2013 – Union Customs Code – Customs warehousing.
Case C-654/22.

ECLI identifier: ECLI:EU:C:2023:883

Opinion of Advocate General Rantos delivered on 16 November 2023.
T GmbH v Bezirkshautpmannschaft Spittal an der Drau.
Request for a preliminary ruling from the Verwaltungsgerichtshof.
Reference for a preliminary ruling – Environment – EU action in the field of water policy – Directive 2000/60/EC – Environmental objectives relating to surface water – Prevention of deterioration of the status of all bodies of surface water – Point 1.2.2 of Annex V – Definitions for ‘high’, ‘good’ and ‘moderate’ ecological status in lakes – Criteria for assessing the biological quality element ‘fish fauna’.
Case C-671/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:894

Opinion of Advocate General Emiliou delivered on 9 November 2023.
European Commission v United Kingdom of Great Britain and Northern Ireland.
Failure of a Member State to fulfil obligations – Default procedure – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Article 127(1) – Transition period – Jurisdiction of the Court of Justice – Judgment of the Supreme Court of the United Kingdom – Enforcement of an arbitral award granting the payment of compensation – Decision of the European Commission declaring that that payment constitutes State aid which is incompatible with the internal market – Article 4(3) TEU – Sincere cooperation – Obligation to stay proceedings – First paragraph of Article 351 TFEU – International agreement between Member States and third countries concluded before the date of their accession to the European Union – Convention on the Settlement of Investment Disputes between States and Nationals of Other States (ICSID Convention) – Application of EU law – Article 267 TFEU – National court or tribunal adjudicating at last instance – Obligation to make a reference to the Court for a preliminary ruling – Article 108(3) TFEU – Suspension of implementation of the aid.
Case C-516/22.

ECLI identifier: ECLI:EU:C:2023:857

Opinion of Advocate General Pitruzzella delivered on 26 October 2023.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:818

Opinion of Advocate General Richard de la Tour delivered on 26 October 2023.
EP v Maahanmuuttovirasto.
Request for a preliminary ruling from the Korkein hallinto-oikeus.
Reference for a preliminary ruling – Immigration policy – Status of third-country nationals who are long-term residents – Directive 2003/109/EC – Articles 12 and 22 – Reinforced protection against expulsion – Applicability – Third-country national residing in the territory of a Member State other than the one which had granted him long-term resident status – Decision taken by that other Member State on grounds of public policy and public security to remove the person concerned to the Member State which had granted him that status – Temporary ban on entering the territory of that other Member State imposed by that other Member State – Breach of the obligation to apply to that other Member State for a residence permit in accordance with the provisions of Chapter III of Directive 2003/109 – Decision taken by that Member State on the same grounds to remove that third-country national to his country of origin.
Case C-752/22.

ECLI identifier: ECLI:EU:C:2023:819

Opinion of Advocate General Richard de la Tour delivered on 12 October 2023.
Inkreal s.r.o. v Dúha reality s.r.o.
Request for a preliminary ruling from the Nejvyšší soud.
Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Scope – Article 25 – Agreement conferring jurisdiction – Parties to a contract established in the same Member State – Jurisdiction of the courts of another Member State to settle disputes arising from that contract – International element.
Case C-566/22.

Court reports – general

ECLI identifier: ECLI:EU:C:2023:768