Taxation

Records

Documents

Files attached to records under this subject. Downloads fetch the official source on click; nothing is stored here.

• Verslag van een wetgevingsoverleg, gehouden op 8 juni 2026, over wijziging van de Omgevingswet, de Wet milieubeheer en de Wet belastingen op milieugrondslag in verband met de implementatie van de herziening van de Richtlijn industriële emissies en de uitvoering van de PIE-verordening

  Verslag van een wetgevingsoverleg · 30 July 2026 · Wijziging van de Omgevingswet, de Wet milieubeheer en de Wet belastingen op milieugrondslag in verband met de implementatie van de herziening van de Richtlijn industriële emissies en de uitvoering van de PIE-verordening

  DownloadOpen at official source

• Answer

  QUESTION_WRITTEN_ANSWER · 30 July 2026 · Online gambling: a new EU tax on a national competence?

  DownloadOpen at official source

• Answer

  QUESTION_WRITTEN_ANSWER · 29 July 2026 · Mise en place d’un mécanisme de restriction ou de taxation des exportations de déchets et de débris de cuivre vers les pays tiers

  DownloadOpen at official source

• Answer

  QUESTION_WRITTEN_ANSWER · 27 July 2026 · Use of forensic AI software by the Spanish Tax Agency

  DownloadOpen at official source

• Het bericht ‘‘Ontluisterend en illegaal’: Hoe Shell erin slaagt in Nederland geen cent belasting te betalen’

  Schriftelijke vragen · 26 July 2026 · Het bericht ‘‘Ontluisterend en illegaal’: Hoe Shell erin slaagt in Nederland geen cent belasting te betalen’

  DownloadOpen at official source

• Reported to Senate

  Reported to Senate · 23 July 2026 · ACRES Act

  DownloadOpen at official source

• Recommendation for a COUNCIL RECOMMENDATION endorsing the national medium-term fiscal-structural plan of Czechia for 2027-2030 and clarifying flexibility allowed under the national escape clause in 2027 and 2028

  preparatory · 23 July 2026 · Recommendation for a COUNCIL RECOMMENDATION endorsing the national medium-term fiscal-structural plan of Czechia for 2027-2030 and clarifying flexibility allowed under the national escape clause in 2027 and 2028

  DownloadOpen at official source

• Nieuwe EU-belastingen en de voorgenomen verhoging van de EU-meerjarenbegroting 2028-2034

  Schriftelijke vragen · 16 July 2026 · Nieuwe EU-belastingen en de voorgenomen verhoging van de EU-meerjarenbegroting 2028-2034

  DownloadOpen at official source

• Acórdão do Tribunal de Justiça (Grande Secção) de 16 de julho de 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) e Ministerio Fiscal contra RAS e o.#Reenvio prejudicial — Proteção dos interesses financeiros da União — Artigo 325.°, n.° 1, TFUE — Tutela jurisdicional efetiva nos domínios abrangidos pelo direito da União — Artigo 19.°, n.° 1, segundo parágrafo, TUE — Ação por responsabilidade financeira — Prossecução da independência de uma parte do território nacional de um Estado‑Membro — Lei nacional de amnistia dos atos geradores de responsabilidade financeira — Extinção da responsabilidade no prazo máximo de dois meses, sem apreciação dos fundamentos e das provas ilibatórias e sem ouvir todas as partes no processo — Artigo 23.°, primeiro parágrafo, do Estatuto do Tribunal de Justiça da União Europeia — Suspensão do processo principal por um órgão jurisdicional nacional que submete ao Tribunal de Justiça um pedido de decisão prejudicial nos termos do artigo 267.° TFUE.#Processo C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Sentenza tal-Qorti tal-Ġustizzja (Awla Manja) tas-16 ta’ Lulju 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) u Ministerio Fiscal vs RAS et.#Rinviju għal deċiżjoni preliminari – Protezzjoni tal-interessi finanzjarji tal-Unjoni Ewropea – Artikolu 325(1) TFUE – Protezzjoni ġudizzjarja effettiva fl-oqsma koperti mid-dritt tal-Unjoni – It-tieni subparagrafu tal-Artikolu 19(1) TUE – Proċedura ta’ responsabbiltà kontabbli – Tfittxija tal-indipendenza ta’ parti tat-territorju nazzjonali ta’ Stat Membru – Liġi nazzjonali ta’ amnestija għal atti li jagħtu lok għal responsabbiltà fejn jidħol l-użu ta’ fondi pubbliċi – Estinzjoni tar-responsabbiltà f’terminu massimu ta’ xahrejn, mingħajr ma jiġu evalwati l-motivi u l-provi liberatorji u mingħajr ma jinstemgħu l-partijiet kollha fil-proċedura – L-ewwel paragrafu tal-Artikolu 23 tal-Istatut tal-Qorti tal-Ġustizzja tal-Unjoni Ewropea – Sospensjoni tal-proċeduri fil-kawża prinċipali minn qorti nazzjonali li tadixxi lill-Qorti tal-Ġustizzja b’talba għal deċiżjoni preliminari taħt l-Artikolu 267 TFUE.#Kawża C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Tiesas spriedums (virspalāta), 2026. gada 16. jūlijs.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) un Ministerio Fiscal pret RAS u.c.#Lūgums sniegt prejudiciālu nolēmumu – Eiropas Savienības finanšu interešu aizsardzība – LESD 325. panta 1. punkts – Efektīva tiesību aizsardzība tiesā jomās, uz kurām attiecas Savienības tiesības – LES 19. panta 1. punkta otrā daļa – Grāmatvedības pārbaudē balstīts process – Dalībvalsts teritorijas daļas neatkarības iegūšanas centieni – Valsts amnestijas likums, kurš attiecas uz darbībām, kas rada atbildību valsts līdzekļu pārvaldības jomā – Atbrīvošana no atbildības ne vēlāk kā divu mēnešu laikā, neizvērtējot attaisnojošos pamatus un pierādījumus un neuzklausot visus procesa dalībniekus – Eiropas Savienības Tiesas statūtu 23. panta pirmā daļa – Pamatlietas apturēšana, ko veic valsts tiesa, kura iesniedz Tiesai lūgumu sniegt prejudiciālu nolēmumu saskaņā ar LESD 267. pantu.#Lieta C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Breithiúnas na Cúirte (Mór-Dhlísheomra) 2026 Iúil 16.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) agus Ministerio Fiscal v RAS e.a.#Tarchur chun réamhrialú – Leasanna airgeadais an Aontais Eorpaigh a chosaint – Airteagal 325(1) CFAE – Cosaint bhreithiúnach éifeachtach sna réimsí a chumhdaítear le dlí an Aontais – An dara fomhír d’Airteagal 19(1) CAE – Nós imeachta maidir le dliteanas cuntasaíochta – Neamhspleáchas cuid de chríoch náisiúnta Ballstáit a lorg – Dlí náisiúnta maidir le pardún a bhaineann le gníomhartha as a n-eascraíonn dliteanas i leith cistí poiblí – Dliteanas a dhíothú laistigh d’uastréimhse dhá mhí, gan measúnú a dhéanamh ar na saincheisteanna dlí agus ar an bhfianaise shaorthach agus gan na páirtithe uile sna himeachtaí a éisteacht – An chéad mhír d’Airteagal 23 de Reacht Chúirt Bhreithiúnais an Aontais Eorpaigh – Príomhimeachtaí a chur ar fiontraí ag cúirt náisiúnta a chuir iarraidh ar réamhrialú faoi bhráid na Cúirte Breithiúnais de bhun Airteagal 267 CFAE.#Cás C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Sentenza della Corte (Grande Sezione) del 16 luglio 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) e Ministerio Fiscal contro RAS e a.#Rinvio pregiudiziale – Tutela degli interessi finanziari dell’Unione europea – Articolo 325, paragrafo 1, TFUE – Tutela giurisdizionale effettiva nei settori disciplinati dal diritto dell’Unione – Articolo 19, paragrafo 1, secondo comma, TUE – Procedimento di responsabilità contabile – Perseguimento dell’indipendenza di una parte del territorio nazionale di uno Stato membro – Legge nazionale di amnistia degli atti generatori di responsabilità contabile – Estinzione della responsabilità entro un termine massimo di due mesi, senza valutazione dei motivi e delle prove a discarico e senza sentire tutte le parti del procedimento – Articolo 23, primo comma, dello Statuto della Corte di giustizia dell’Unione europea – Sospensione del procedimento principale da parte di una giurisdizione nazionale che sottopone alla Corte una domanda di pronuncia pregiudiziale ai sensi dell’articolo 267 TFUE.#Causa C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• 2026 m. liepos 16 d. Teisingumo Teismo (didžioji kolegija) sprendimas.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) ir Ministerio Fiscal prieš RAS ir kt.#Prašymas priimti prejudicinį sprendimą – Europos Sąjungos finansinių interesų apsauga – SESV 325 straipsnio 1 dalis – Veiksminga teisminė gynyba Sąjungos teisei priklausančiose srityse – ESS 19 straipsnio 1 dalies antra pastraipa – Procesas dėl atsakomybės už viešųjų lėšų apskaitos tvarkymą – Valstybės narės dalies teritorijos nepriklausomybės siekimas – Nacionalinis veiksmų, dėl kurių kyla atsakomybė už viešųjų lėšų apskaitos tvarkymą, amnestijos įstatymas – Atsakomybės panaikinimas ne vėliau kaip per du mėnesius, neįvertinus kaltę paneigiančių pagrindų ir įrodymų ir neišklausius visų proceso šalių – Europos Sąjungos Teisingumo Teismo statuto 23 straipsnio pirma pastraipa – Pagrindinės bylos nagrinėjimo sustabdymas nacionaliniame teisme, kuris kreipiasi į Teisingumo Teismą su prašymu priimti prejudicinį sprendimą pagal SESV 267 straipsnį.#Byla C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Hotărârea Curții (Marea Cameră) din 16 iulie 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) și Ministerio Fiscal împotriva RAS ș.a.#Trimitere preliminară – Protecția intereselor financiare ale Uniunii Europene – Articolul 325 alineatul (1) TFUE – Protecție jurisdicțională efectivă în domeniile reglementate de dreptul Uniunii – Articolul 19 alineatul (1) al doilea paragraf TUE – Procedura de răspundere în materie de fonduri publice – Urmărirea independenței unei părți a teritoriului național al unui stat membru – Lege națională de amnistie a actelor generatoare de răspundere în materie de fonduri publice – Stingere a răspunderii în termen de cel mult două luni, fără aprecierea motivelor și a probelor dezincriminatoare și fără ascultarea tuturor părților din procedură – Articolul 23 primul paragraf din Statutul Curții de Justiție a Uniunii Europene – Suspendarea procedurii principale de către o instanță națională care sesizează Curtea cu o cerere de decizie preliminară în temeiul articolului 267 TFUE.#Cauza C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Sodba Sodišča (veliki senat) z dne 16. julija 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) in Ministerio Fiscal proti RAS in drugim.#Predhodno odločanje – Zaščita finančnih interesov Evropske unije – Člen 325(1) PDEU – Učinkovito pravno varstvo na področjih, ki jih ureja pravo Unije – Člen 19(1), drugi pododstavek, PEU – Postopek za ugotovitev javnofinančne odgovornosti – Prizadevanje za neodvisnost dela nacionalnega ozemlja države članice – Nacionalni zakon o amnestiji za dejanja, pri katerih je podana javnofinančna odgovornost – Prenehanje odgovornosti v največ dvomesečnem roku brez presoje tožbenih razlogov in razbremenilnih dokazov ter brez zaslišanja vseh strank v postopku – Člen 23, prvi odstavek, Statuta Sodišča Evropske unije – Nacionalno sodišče, ki zaradi vložitve predloga za sprejetje predhodne odločbe pri Sodišču na podlagi člena 267 PDEU prekine postopek v glavni stvari.#Zadeva C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Unionin tuomioistuimen tuomio (suuri jaosto) 16.7.2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) ja Ministerio Fiscal vastaan RAS ym.#Ennakkoratkaisupyyntö – Euroopan unionin taloudellisten etujen suojaaminen – SEUT 325 artiklan 1 kohta – Tehokas oikeussuoja unionin oikeuden kattamilla aloilla – SEU 19 artiklan 1 kohdan toinen alakohta – Julkisten varojen väärinkäyttöön liittyvää vastuuta koskeva menettely – Jäsenvaltion alueen osan itsenäisyyttä koskevat pyrkimykset – Kansallinen laki julkisia varoja koskevan vastuun synnyttävien toimien armahduksesta – Vastuun lakkaaminen enintään kahden kuukauden kuluessa arvioimatta sen puolesta puhuvia perusteita ja todisteita ja kuulematta kaikkia asianosaisia – Euroopan unionin tuomioistuimen perussäännön 23 artiklan neljäs kohta – Tilanne, jossa kansallinen tuomioistuin, joka saattaa unionin tuomioistuimen käsiteltäväksi SEUT 267 artiklan mukaisen ennakkoratkaisupyynnön, lykkää pääasian käsittelyä.#Asia C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Domstolens dom (stora avdelningen) av den 16 juli 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) och Ministerio Fiscal mot RAS m.fl.#Begäran om förhandsavgörande – Skydd av Europeiska unionens ekonomiska intressen – Artikel 325.1 FEUF – Effektivt domstolsskydd inom de områden som omfattas av unionsrätten – Artikel 19.1 andra stycket FEU – Förfarande rörande ansvar avseende hanteringen av allmänna medel – Strävan efter självständighet för en del av en medlemsstats nationella territorium – Nationell lag om amnesti för handlingar som medför ansvar avseende hanteringen av allmänna medel – Ansvaret bortfaller inom en tidsfrist om högst två månader, utan prövning av omständigheter och bevis som talar emot ansvar och utan att alla parter i förfarandet har hörts – Artikel 23 första stycket i stadgan för Europeiska unionens domstol – Vilandeförklaring av förfarandet i mål vid en nationell domstol, som i enlighet med artikel 267 FEUF har begärt förhandsavgörande från EU-domstolen.#Mål C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Arrêt de la Cour (grande chambre) du 16 juillet 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) et Ministerio Fiscal contre RAS e.a.#Renvoi préjudiciel – Protection des intérêts financiers de l’Union européenne – Article 325, paragraphe 1, TFUE – Protection juridictionnelle effective dans les domaines couverts par le droit de l’Union – Article 19, paragraphe 1, second alinéa, TUE – Procédure de responsabilité comptable – Poursuite de l’indépendance d’une partie du territoire national d’un État membre – Loi nationale d’amnistie des actes générateurs de responsabilité en matière de deniers publics – Extinction de la responsabilité dans un délai maximum de deux mois, sans appréciation des moyens et des preuves à décharge et sans entendre toutes les parties à la procédure – Article 23, premier alinéa, du statut de la Cour de justice de l’Union européenne – Suspension de la procédure au principal par une juridiction nationale qui saisit la Cour d’une demande de décision préjudicielle au titre de l’article 267 TFUE.#Affaire C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Rozsudek Soudního dvora (velkého senátu) ze dne 16. července 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) a Ministerio Fiscal v. RAS a další.#Řízení o předběžné otázce – Ochrana finančních zájmů Evropské unie – Článek 325 odst. 1 SFEU – Účinná právní ochrana v oblastech pokrytých právem Unie – Článek 19 odst. 1 druhý pododstavec SEU – Řízení o účetní odpovědnosti – Úsilí o nezávislost jedné části území členského státu – Vnitrostátní zákon o amnestii vztahující se na jednání zakládající odpovědnost v oblasti veřejných prostředků – Zánik odpovědnosti ve lhůtě nejvýše dvou měsíců, aniž byly posouzeny důvody a důkazy ve prospěch obhajoby a vyslechnuti všichni účastníci řízení – Článek 23 první pododstavec statutu Soudního dvora Evropské unie – Přerušení původního řízení vnitrostátním soudem, který předkládá Soudnímu dvoru žádost o rozhodnutí o předběžné otázce podle článku 267 SFEU.#Věc C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Urteil des Gerichtshofs (Große Kammer) vom 16. Juli 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) und Ministerio Fiscal gegen RAS u. a.#Vorlage zur Vorabentscheidung – Schutz der finanziellen Interessen der Europäischen Union – Art. 325 Abs. 1 AEUV – Wirksamer Rechtsschutz in den vom Unionsrecht erfassten Bereichen – Art. 19 Abs. 1 Unterabs. 2 EUV – Verfahren wegen Haftung für den Umgang mit öffentlichen Mitteln – Streben nach der Unabhängigkeit eines Teils des nationalen Hoheitsgebiets eines Mitgliedstaats – Nationales Gesetz zur Amnestierung von Handlungen, die eine Haftung für den Umgang mit öffentlichen Mitteln begründen – Erlöschen der Haftung innerhalb einer Frist von höchstens zwei Monaten ohne Prüfung der entlastenden Argumente und Beweise und ohne Anhörung aller Parteien des Verfahrens – Art. 23 Abs. 1 der Satzung des Gerichtshofs der Europäischen Union – Aussetzung des Ausgangsverfahrens durch ein nationales Gericht, das den Gerichtshof gemäß Art. 267 AEUV um eine Vorabentscheidung ersucht.#Rechtssache C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Wyrok Trybunału (wielka izba) z dnia 16 lipca 2026 r.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) i Ministerio Fiscal przeciwko RAS i in.#Odesłanie prejudycjalne – Ochrona interesów finansowych Unii Europejskiej – Artykuł 325 ust. 1 TFUE – Skuteczna ochrona prawna w dziedzinach objętych prawem Unii – Artykuł 19 ust. 1 akapit drugi TUE – Postępowanie o ustalenie odpowiedzialności za naruszenie dyscypliny finansów publicznych – Dążenie do uzyskania niepodległości części terytorium krajowego państwa członkowskiego – Krajowa ustawa o abolicji dotycząca czynów powodujących powstanie odpowiedzialności w zakresie dyscypliny finansów publicznych – Wygaszenie odpowiedzialności w maksymalnym terminie dwóch miesięcy, bez oceny zarzutów i dowodów odciążających i bez wysłuchania wszystkich stron postępowania – Artykuł 23 akapit pierwszy statutu Trybunału Sprawiedliwości Unii Europejskiej – Zawieszenie postępowania głównego przez sąd krajowy występujący do Trybunału z wnioskiem o wydanie orzeczenia w trybie prejudycjalnym na podstawie art. 267 TFUE.#Sprawa C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Sentencia del Tribunal de Justicia (Gran Sala) de 16 de julio de 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) y Ministerio Fiscal contra RAS y otros.#Procedimiento prejudicial — Protección de los intereses financieros de la Unión Europea — Artículo 325 TFUE, apartado 1 — Tutela judicial efectiva en los ámbitos cubiertos por el Derecho de la Unión — Artículo 19 TUE, apartado 1, párrafo segundo — Procedimiento de responsabilidad contable — Proceso de independencia de una parte del territorio nacional de un Estado miembro — Ley nacional de amnistía de los actos determinantes de responsabilidad contable — Extinción de la responsabilidad en un plazo máximo de dos meses, sin valoración de las alegaciones y las pruebas exculpatorias y sin audiencia de todas las partes del procedimiento — Artículo 23, párrafo primero, del Estatuto del Tribunal de Justicia de la Unión Europea — Suspensión del procedimiento principal por un órgano jurisdiccional nacional que presenta al Tribunal de Justicia una petición de decisión prejudicial con arreglo al artículo 267 TFUE.#Asunto C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

  DownloadOpen at official source

• Breithiúnas na Cúirte (An Chéad Dlísheomra) 2026 Iúil 16.#QJ v Administration de l'enregistrement, des domaines et de la TVA agus État du Grand-duché de Luxembourg.#Tarchur chun réamhrialú – Airteagal 47 den Chairt um Chearta Bunúsacha an Aontais Eorpaigh – Ceart chun leigheas éifeachtach a fháil – Infheidhmeacht – Reachtaíocht náisiúnta lena bhforáiltear do shásra dliteanais chomhpháirtigh agus leithligh stiúrthóra cuideachta maidir le híocaíocht na cánach breisluacha (CBL) atá dlite ag an gcuideachta sin – Éifeacht cheangailteach a ghabhann leis na cinntí fíorais agus leis na haicmithe dlíthiúla atá sa mheasúnú CBL críochnaitheach – Cumhacht an stiúrthóra agóid a dhéanamh, go teagmhasach, i gcoinne an mheasúnaithe sin arna fhógairt don chuideachta sin – Urraim do chearta na cosanta.#Cás C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Решение на Съда (първи състав) от 16 юли 2026 г.#QJ срещу Administration de l'enregistrement, des domaines et de la TVA и État du Grand-duché de Luxembourg.#Преюдициално запитване — Член 47 от Хартата на основните права на Европейския съюз — Право на ефективни правни средства за защита — Приложимост — Национална правна уредба, в която е предвиден механизъм за солидарна отговорност на ръководителя на дружество за плащането на данъка върху добавената стойност (ДДС), дължим от това дружество — Обвързващо действие, с което се ползват фактическите констатации и правните квалификации, съдържащи се в окончателния акт за установяване на данъчни задължения — Възможност ръководителят да оспори инцидентно този акт за установяване на данъчни задължения, издаден на посоченото дружество — Зачитане на правото на защита.#Дело C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Unionin tuomioistuimen tuomio (ensimmäinen jaosto) 16.7.2026.#QJ vastaan Administration de l'enregistrement, des domaines et de la TVA ja État du Grand-duché de Luxembourg.#Ennakkoratkaisupyyntö – Euroopan unionin perusoikeuskirjan 47 artikla – Oikeus tehokkaisiin oikeussuojakeinoihin – Sovellettavuus – Kansallinen säännöstö, jossa säädetyn järjestelmän mukaan yhtiön johtaja on yhteisvastuussa yhtiön arvonlisäverovelan maksamisesta – Lainvoimaiseen verotuspäätökseen sisältyvien tosiseikkoja koskevien toteamusten ja oikeudellisten luonnehdintojen sitova vaikutus – Johtajan mahdollisuus riitauttaa kyseiselle yhtiölle osoitettu verotuspäätös liitännäisesti – Puolustautumisoikeuksien kunnioittaminen.#Asia C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Domstolens dom (Første Afdeling) af 16. juli 2026.#QJ mod Administration de l'enregistrement, des domaines et de la TVA og État du Grand-duché de Luxembourg.#Præjudiciel forelæggelse – artikel 47 i Den Europæiske Unions charter om grundlæggende rettigheder – adgang til effektive retsmidler – anvendelse heraf – national lovgivning, der fastsætter en ordning med solidarisk hæftelse for et selskabs direktør for betaling af merværdiafgift (moms), der skyldes af dette selskab – bindende virkning af faktiske konstateringer og juridiske kvalificeringer i den endelige afgiftsansættelse – direktørens mulighed for indirekte at anfægte denne afgiftsansættelse, der er udstedt over for det nævnte selskab – overholdelse af retten til forsvar.#Sag C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Sodba Sodišča (prvi senat) z dne 16. julija 2026.#QJ proti Administration de l'enregistrement, des domaines et de la TVA in État du Grand-duché de Luxembourg.#Predhodno odločanje – Člen 47 Listine Evropske unije o temeljnih pravicah – Pravica do učinkovitega pravnega sredstva – Uporaba – Nacionalna ureditev, ki določa mehanizem solidarne odgovornosti direktorja družbe za plačilo davka na dodano vrednost (DDV), ki ga dolguje ta družba – Zavezujoči učinek ugotovitev dejanskega stanja in pravnih opredelitev v dokončni odločbi o odmeri davka – Možnost direktorja, da posredno izpodbija to odločbo o odmeri davka, izdano v zvezi z navedeno družbo – Spoštovanje pravice do obrambe.#Zadeva C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Sentenza della Corte (Prima Sezione) del 16 luglio 2026.#QJ contro Administration de l'enregistrement, des domaines et de la TVA e État du Grand-duché de Luxembourg.#Rinvio pregiudiziale – Articolo 47 della Carta dei diritti fondamentali dell’Unione europea – Diritto a un ricorso effettivo – Applicabilità – Normativa nazionale che prevede un meccanismo di responsabilità solidale dell’amministratore di una società per il pagamento dell’imposta sul valore aggiunto (IVA) dovuta da tale società – Effetto vincolante delle constatazioni di fatto e delle qualificazioni giuridiche contenute nell’avviso di accertamento definitivo – Facoltà per l’amministratore di contestare, in via incidentale, tale avviso di accertamento emesso nei confronti di detta società – Rispetto dei diritti della difesa.#Causa C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Domstolens dom (första avdelningen) av den 16 juli 2026.#QJ mot Administration de l'enregistrement, des domaines et de la TVA och État du Grand-duché de Luxembourg.#Begäran om förhandsavgörande – Artikel 47 i Europeiska unionens stadga om de grundläggande rättigheterna – Rätt till ett effektivt rättsmedel – Tillämplighet – Nationella bestämmelser som föreskriver en ordning med solidariskt ansvar för en företagsledare för den mervärdesskatt som bolaget ska betala – Huruvida de faktiska omständigheter och de rättsliga kvalificeringar som fastställs i det slutliga beskattningsbeslutet är bindande – Möjlighet för företagsledaren att indirekt bestrida detta beskattningsbeslut som utfärdats i förhållande till bolaget – Iakttagande av rätten till försvar.#Mål C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Hotărârea Curții (Camera întâi) din 16 iulie 2026.#QJ împotriva Administration de l'enregistrement, des domaines et de la TVA și a État du Grand-duché de Luxembourg.#Trimitere preliminară – Articolul 47 din Carta drepturilor fundamentale a Uniunii Europene – Dreptul la o cale de atac efectivă – Aplicabilitate – Reglementare națională care prevede un mecanism de răspundere solidară a administratorului unei societăți pentru plata taxei pe valoarea adăugată (TVA) datorate de această societate – Efect obligatoriu al constatărilor de fapt și al calificărilor juridice care figurează în decizia de impunere definitivă – Posibilitatea administratorului de a contesta, cu titlu incident, această decizie de impunere emisă în privința societății menționate – Respectarea dreptului la apărare.#Cauza C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• 2026 m. liepos 16 d. Teisingumo Teismo (pirmoji kolegija) sprendimas.#QJ prieš Administration de l'enregistrement, des domaines et de la TVA ir État du Grand-duché de Luxembourg.#Prašymas priimti prejudicinį sprendimą – Europos Sąjungos pagrindinių teisių chartijos 47 straipsnis – Teisė į veiksmingą teisinę gynybą – Taikytinumas – Nacionalinės teisės aktai, kuriuose numatytas bendrovės vadovo solidariosios atsakomybės už šios bendrovės mokėtino pridėtinės vertės mokesčio (PVM) sumokėjimą mechanizmas – Privalomas poveikis, susijęs su galutiniame pranešime apie mokėtiną mokestį nustatytomis faktinėmis aplinkybėmis ir teisiniu vertinimu – Vadovo teisė netiesiogiai ginčyti dėl šios bendrovės pateiktą pranešimą apie mokėtiną mokestį – Teisės į gynybą paisymas.#Byla C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Wyrok Trybunału (pierwsza izba) z dnia 16 lipca 2026 r.#QJ przeciwko Administration de l'enregistrement, des domaines et de la TVA i État du Grand-duché de Luxembourg.#Odesłanie prejudycjalne – Artykuł 47 Karty praw podstawowych Unii Europejskiej – Prawo do skutecznego środka prawnego – Zastosowanie – Uregulowania krajowe przewidujące mechanizm odpowiedzialności solidarnej osoby zarządzającej spółką za zapłatę podatku od wartości dodanej (VAT) należnego od tej spółki – Skutek wiążący związany z ustaleniami faktycznymi i kwalifikacjami prawnymi zawartymi w ostatecznej decyzji określającej wysokość zobowiązania podatkowego – Uprawnienie osoby zarządzającej do zakwestionowania pośrednio tej decyzji określającej wysokość zobowiązania podatkowego wydanej wobec rzeczonej spółki – Poszanowanie prawa do obrony.#Sprawa C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Sentenza tal-Qorti tal-Ġustizzja (L-Ewwel Awla) tas-16 ta’ Lulju 2026.#QJ vs Administration de l'enregistrement, des domaines et de la TVA u État du Grand-duché de Luxembourg.#Rinviju għal deċiżjoni preliminari – Artikolu 47 tal-Karta tad-Drittijiet Fundamentali tal-Unjoni Ewropea – Dritt għal rimedju effettiv – Applikabbiltà – Leġiżlazzjoni nazzjonali li tipprevedi mekkaniżmu ta’ responsabbiltà in solidum tad-direttur ta’ kumpannija għall-ħlas tat-taxxa fuq il-valur miżjud (VAT) dovuta minn din il-kumpannija – Effett vinkolanti tal-konstatazzjonijiet ta’ fatt u tal-klassifikazzjonijiet ġuridiċi fl-avviż ta’ stima fiskali definittiv – Possibbiltà għad-direttur li jikkontesta, b’mod inċidentali, dan l-avviż ta’ stima fiskali maħruġ fir-rigward tal-imsemmija kumpannija – Rispett tad-drittijiet tad-difiża.#Kawża C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Tiesas spriedums (pirmā palāta), 2026. gada 16. jūlijs.#QJ pret Administration de l'enregistrement, des domaines et de la TVA un État du Grand-duché de Luxembourg.#Lūgums sniegt prejudiciālu nolēmumu – Eiropas Savienības Pamattiesību hartas 47. pants – Tiesības uz efektīvu tiesību aizsardzību – Piemērojamība – Valsts tiesiskais regulējums, kurā paredzēts sabiedrības vadītāja solidārās atbildības mehānisms par šai sabiedrībai maksājamā pievienotās vērtības nodokļa (PVN) samaksu – Galīgajā nodokļu aprēķinā norādīto faktu konstatējumu un juridisko kvalifikāciju saistošais spēks – Vadītāja tiesības pakārtoti apstrīdēt šo nodokļu aprēķinu, kurš izsniegts minētajai sabiedrībai – Tiesību uz aizstāvību ievērošana.#Lieta C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Acórdão do Tribunal de Justiça (Primeira Secção) de 16 de julho de 2026.#QJ contra Administration de l'enregistrement, des domaines et de la TVA (AEDT) e État du Grand-duché de Luxembourg.#Reenvio prejudicial — Artigo 47.o da Carta dos Direitos Fundamentais da União Europeia — Direito à ação — Aplicabilidade — Regulamentação nacional que prevê um mecanismo de responsabilidade solidária do dirigente de uma sociedade pelo pagamento do imposto sobre o valor acrescentado (IVA) devido por esta sociedade — Efeito vinculativo da factualidade apurada e das qualificações jurídicas que constam do ato tributário de liquidação definitivo — Possibilidade de o dirigente impugnar, a título incidental, esse ato tributário de liquidação emitido em relação à referida sociedade — Respeito dos direitos de defesa.#Processo C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Rozsudok Súdneho dvora (prvá komora) zo 16. júla 2026.#QJ v. Administration de l'enregistrement, des domaines et de la TVA a État du Grand-duché de Luxembourg.#Návrh na začatie prejudiciálneho konania – Článok 47 Charty základných práv Európskej únie – Právo na účinný prostriedok nápravy – Uplatniteľnosť – Vnútroštátna právna úprava stanovujúca mechanizmus spoločnej a nerozdielnej zodpovednosti konateľa spoločnosti za zaplatenie dane z pridanej hodnoty (DPH) splatnej touto spoločnosťou – Záväzný účinok skutkových zistení a právnych kvalifikácií uvedených v konečnom daňovom výmere – Možnosť konateľa incidenčne napadnúť tento daňový výmer vydaný v prípade uvedenej spoločnosti – Rešpektovanie práva na obhajobu.#Vec C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Arrest van het Hof (Eerste kamer) van 16 juli 2026.#QJ tegen Administration de l'enregistrement, des domaines et de la TVA en État du Grand-duché de Luxembourg.#Prejudiciële verwijzing – Artikel 47 van het Handvest van de grondrechten van de Europese Unie – Recht op een doeltreffende voorziening in rechte – Toepasselijkheid – Nationale regeling die voorziet in een mechanisme van hoofdelijke aansprakelijkheid van de bestuurder van een vennootschap voor de betaling van de door deze vennootschap verschuldigde belasting over de toegevoegde waarde (btw) – Bindende werking met betrekking tot de feitelijke vaststellingen en juridische kwalificaties in de definitieve belastingaanslag – Mogelijkheid voor de bestuurder om incidenteel op te komen jegens deze aan die vennootschap opgelegde belastingaanslag – Eerbiediging van de rechten van de verdediging.#Zaak C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Sentencia del Tribunal de Justicia (Sala Primera) de 16 de julio de 2026.#QJ contra Administration de l'enregistrement, des domaines et de la TVA y État du Grand-duché de Luxembourg.#Procedimiento prejudicial — Artículo 47 de la Carta de los Derechos Fundamentales de la Unión Europea — Derecho a la tutela judicial efectiva — Aplicabilidad — Normativa nacional que establece un mecanismo de responsabilidad solidaria del administrador de una sociedad por el pago del impuesto sobre el valor añadido (IVA) adeudado por dicha sociedad — Efecto vinculante de las apreciaciones de hecho y de las calificaciones jurídicas realizadas en la liquidación tributaria que ha adquirido firmeza — Facultad del administrador de impugnar, con carácter incidental, la liquidación girada contra dicha sociedad — Respeto del derecho de defensa.#Asunto C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Απόφαση του Δικαστηρίου (πρώτο τμήμα) της 16ης Ιουλίου 2026.#QJ κατά Administration de l'enregistrement, des domaines et de la TVA (AEDT) και État du Grand-duché de Luxembourg.#Προδικαστική παραπομπή – Άρθρο 47 του Χάρτη των Θεμελιωδών Δικαιωμάτων της Ευρωπαϊκής Ένωσης – Δικαίωμα πραγματικής προσφυγής – Δυνατότητα εφαρμογής – Εθνική ρύθμιση που προβλέπει μηχανισμό αλληλέγγυας και εις ολόκληρον ευθύνης του διευθυντή εταιρίας για την καταβολή του οφειλόμενου από την εταιρία αυτή φόρου προστιθέμενης αξίας (ΦΠΑ) – Δεσμευτικό αποτέλεσμα των πραγματικών διαπιστώσεων και των νομικών χαρακτηρισμών που περιέχονται σε πράξη επιβολής φόρου η οποία έχει καταστεί απρόσβλητη – Δυνατότητα του διευθυντή να αμφισβητήσει παρεμπιπτόντως την εν λόγω εκδοθείσα εις βάρος της εταιρίας πράξη επιβολής φόρου – Σεβασμός των δικαιωμάτων άμυνας.#Υπόθεση C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Euroopa Kohtu otsus (esimene koda), 16.7.2026.#QJ versus Administration de l'enregistrement, des domaines et de la TVA ja État du Grand-duché de Luxembourg.#Eelotsusetaotlus – Euroopa Liidu põhiõiguste harta artikkel 47 – Õigus tõhusale õiguskaitsevahendile – Kohaldatavus – Liikmesriigi õigusnormid, millega sätestatakse äriühingu juhi solidaarvastutus äriühingu poolt tasumisele kuuluva käibemaksu eest – Lõplikus maksuotsuses esitatud faktiliste asjaolude ja õiguslike kvalifikatsioonide siduv mõju – Juhi õigus vaidlustada nimetatud äriühingu suhtes tehtud maksuotsus kõrvalküsimusena – Kaitseõiguste tagamine.#Kohtuasi C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• A Bíróság ítélete (első tanács), 2026. július 16.#QJ kontra Administration de l'enregistrement, des domaines et de la TVA és État du Grand-duché de Luxembourg.#Előzetes döntéshozatal – Az Európai Unió Alapjogi Chartájának 47. cikke – Hatékony jogorvoslathoz való jog – Alkalmazhatóság – Nemzeti szabályozás, amely a társaság vezető tisztségviselőjének a társaság hozzáadottértékadó (héa)‑tartozásának megfizetéséért való egyetemleges felelősségét írja elő – A végleges adómegállapító határozatban szereplő ténymegállapításokhoz és jogi minősítésekhez kapcsolódó kötelező erő – A vezető tisztségviselő azon lehetősége, hogy járulékos jelleggel vitassa az említett társasággal szemben kibocsátott ezen adómegállapító határozatot – A védelemhez való jog tiszteletben tartása.#C-158/25. sz. ügy.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Presuda Suda (prvo vijeće) od 16. srpnja 2026.#QJ protiv Administration de l'enregistrement, des domaines et de la TVA (AEDT) i État du Grand-Duché de Luxembourg.#Zahtjev za prethodnu odluku – Članak 47. Povelje Europske unije o temeljnim pravima – Pravo na djelotvoran pravni lijek – Primjenjivost – Nacionalni propis kojim se predviđa mehanizam solidarne odgovornosti direktora društva u pogledu plaćanja poreza na dodanu vrijednost (PDV) koji duguje to društvo – Obvezujući učinak koji se pripisuje činjeničnim utvrđenjima i pravnim kvalifikacijama navedenima u konačnom poreznom rješenju – Mogućnost direktora da posredno osporava to porezno rješenje doneseno u odnosu na navedeno društvo – Poštovanje prava obrane.#Predmet C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Urteil des Gerichtshofs (Erste Kammer) vom 16. Juli 2026.#QJ gegen Administration de l'enregistrement, des domaines et de la TVA (AEDT) und État du Grand-duché de Luxembourg.#Vorlage zur Vorabentscheidung – Art. 47 der Charta der Grundrechte der Europäischen Union – Recht auf einen wirksamen Rechtsbehelf – Anwendbarkeit – Nationale Regelung der gesamtschuldnerischen Haftung des Geschäftsführers einer Gesellschaft für die Zahlung der von dieser Gesellschaft geschuldeten Mehrwertsteuer – Bindungswirkung der Tatsachenfeststellungen und rechtlichen Bewertungen im bestandskräftigen Steuerbescheid – Möglichkeit des Geschäftsführers, den gegen die Gesellschaft ergangenen Steuerbescheid inzident anzufechten – Wahrung der Verteidigungsrechte.#Rechtssache C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Rozsudek Soudního dvora (prvního senátu) ze dne 16. července 2026.#QJ v. Administration de l'enregistrement, des domaines et de la TVA a État du Grand-duché de Luxembourg.#Řízení o předběžné otázce – Článek 47 Listiny základních práv Evropské unie – Právo na účinnou právní ochranu – Použitelnost – Vnitrostátní právní úprava stanovující režim solidární odpovědnosti vedoucího pracovníka společnosti za zaplacení daně z přidané hodnoty (DPH) dlužné touto společností – Závazný účinek skutkových zjištění a právních kvalifikací obsažených v pravomocném platebním výměru – Možnost vedoucího pracovníka incidenčně napadnout tento platební výměr vydaný vůči uvedené společnosti – Dodržování práva na obhajobu.#Věc C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Arrêt de la Cour (première chambre) du 16 juillet 2026.#QJ contre Administration de l'enregistrement, des domaines et de la TVA et État du Grand-duché de Luxembourg.#Renvoi préjudiciel – Article 47 de la charte des droits fondamentaux de l’Union européenne – Droit à un recours effectif – Applicabilité – Réglementation nationale prévoyant un mécanisme de responsabilité solidaire du dirigeant d’une société pour le paiement de la taxe sur la valeur ajoutée (TVA) due par cette société – Effet contraignant s’attachant aux constatations de fait et aux qualifications juridiques figurant dans l’avis d’imposition définitif – Faculté pour le dirigeant de contester, à titre incident, cet avis d’imposition émis à l’égard de ladite société – Respect des droits de la défense.#Affaire C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  judgment · 16 July 2026 · Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

  DownloadOpen at official source

• A Bíróság ítélete (nagytanács), 2026. július 16.#Ministerio Fiscal és társai kontra EGB és társai.#Előzetes döntéshozatal – A terrorizmus elleni küzdelem – Az EUMSZ 83. cikk (1) bekezdése – (EU) 2017/541 irányelv – 3. cikk – Terrorista bűncselekmények – 4. cikk – Terrorista csoporthoz kapcsolódó bűncselekmények – A 15. cikk (1) bekezdése – Hatékony, arányos és visszatartó erejű büntetőjogi szankciók előírásának kötelezettsége – Hatékony érvényesülés – A jogbiztonság elve – Az egyenlő bánásmód és a hátrányos megkülönböztetés tilalmának elve – Az uniós jog elsőbbsége – A lojális együttműködés elve – A büntethetőség megszüntetését előíró nemzeti amnesztiatörvény – Olyan cselekmények, amelyek nem okoztak szándékosan súlyos emberi jogi jogsértéseket.#C-666/24. sz. ügy.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Ministerio Fiscal and Others v EGB and Others.#Reference for a preliminary ruling – Combating terrorism – Article 83(1) TFEU – Directive (EU) 2017/541 – Article 3 – Terrorist offences – Article 4 – Offences relating to a terrorist group – Article 15(1) – Obligation to provide for effective, proportionate and dissuasive criminal penalties – Effectiveness – Principle of legal certainty – Principle of equal treatment and non-discrimination – Primacy of EU law – Principle of sincere cooperation – National amnesty law which provides for the extinction of criminal liability – Acts which have not intentionally caused serious breaches of human rights.#Case C-666/24.

  DownloadOpen at official source

• Rozsudek Soudního dvora (velkého senátu) ze dne 16. července 2026.#Trestní řízení proti EGB a dalším.#Řízení o předběžné otázce – Boj proti terorismu – Článek 83 odst. 1 SFEU – Směrnice (EU) 2017/541 – Článek 3 – Teroristické trestné činy – Článek 4 – Trestné činy spojené s teroristickou skupinou – Článek 15 odst. 1 – Povinnost ukládat účinné, přiměřené a odrazující tresty – Užitečný účinek – Zásada právní jistoty – Zásady rovného zacházení a zákazu diskriminace – Přednost unijního práva – Zásada loajální spolupráce – Vnitrostátní zákon upravující amnestii, který stanoví zánik trestní odpovědnosti – Jednání, kterými nebyla úmyslně způsobena závažná porušení lidských práv.#Věc C-666/24.

  judgment · 16 July 2026 · Judgment of the Court (Grand Chamber) of 16 July 2026.#Ministerio Fiscal and Others v EGB and Others.#Reference for a preliminary ruling – Combating terrorism – Article 83(1) TFEU – Directive (EU) 2017/541 – Article 3 – Terrorist offences – Article 4 – Offences relating to a terrorist group – Article 15(1) – Obligation to provide for effective, proportionate and dissuasive criminal penalties – Effectiveness – Principle of legal certainty – Principle of equal treatment and non-discrimination – Primacy of EU law – Principle of sincere cooperation – National amnesty law which provides for the extinction of criminal liability – Acts which have not intentionally caused serious breaches of human rights.#Case C-666/24.

  DownloadOpen at official source