Lodged by the Supreme Administrative Court

The Supreme Administrative Court lodged a request for preliminary ruling in case čj. 10 Ads 262/2020-34:

Does Article 2 of Directive 2008/94/EC 1 of the European Parliament and of the Council of 22 October 2008 on the protection of employees in the event of the insolvency of their employer, in conjunction with Article 12(a) and (c) thereof, preclude [the application of] national case-law according to which a CEO of a trading company is not deemed to be an ‘employee’ for the purpose of the satisfaction of pay claims pursuant to Directive 2008/94/EC, for the sole reason that the CEO as an employee is, at the same time, a member of the statutory body of the same trading company?

The case C-101/21 is still pending.

The Supreme Administrative Court lodged a request for preliminary ruling in case čj. 10 As 322/2020-69 of 20 January 2021.

Should Article 3(9) of Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control) be interpreted such that a ‘substantial change’ of a plant includes an extension of the duration of waste disposal at a landfill without the maximum approved dimensions of the landfill or its total potential capacity changing at the same time?

The case C-43/21 is still pending.

The Supreme Administrative Court lodged a request for preliminary ruling in case čj. 8 Afs 313/2018-56 of 16 December 2020:

1/ Are products that are subject to excise duty transported pursuant to a suspension arrangement within the meaning of Article 4(c) of Council Directive 92/12/EEC in a situation where a customs office of one Member State agreed to the movement of products under a duty-suspension arrangement from a tax warehouse to a registered trader established in another Member State, even though the conditions for the movement of those products under the duty-suspension arrangement were objectively not met, it having been established at a subsequent stage of the procedure that the registered trader had no knowledge of the movement of the products, due to fraud by third parties?

2/ Does the provision of an excise duty guarantee, as provided for by Article 15(3) of Council Directive 92/12/EEC, issued for a purpose other than the movement of products under a duty-suspension arrangement between a tax warehouse and a registered trader established in another Member State preclude the due commencement of movement under a duty-suspension arrangement, if the provision of the guarantee was recorded in the accompanying documents for the movement of the products under the duty-suspension arrangement for the registered trader and confirmed by the customs authority of the Member State?

The judgment of the CJEU of 24 March 2022, C-711/20, can be found here.

The Supreme Administrative Court lodged a request for preliminary ruling in case čj. 8 As 175/2018-45 of 25 November 2020:

1/ Does ‘breeding stock’, as defined by Commission Regulation (EC) No 865/2006 laying down detailed rules concerning the implementation of Council Regulation (EC) No 338/97 on the protection of species of wild fauna and flora by regulating trade therein, include specimens that are the parents of specimens bred by a given breeder, even though that breeder never owned or kept them?

2/ If the answer to the first question is that such parent specimens do not constitute a part of the breeding stock, are competent bodies authorised to verify, in examining compliance with the condition set in Article 54(2) of Commission Regulation (EC) No 865/2006, consisting of the establishment of stock legally and, at the same time, in a manner not detrimental to the survival of wild specimens, the origin of those parent specimens and to infer on that basis whether the breeding stock has been established in accordance with the rules set out in Article 54(2) of the Regulation?

3/ In examining compliance with the condition set out in Article 54(2) of Commission Regulation (EC) No 865/2006, consisting of the establishment of stock legally and, at the same time, in a manner not detrimental to the survival of wild specimens, can further circumstances of the case be taken into consideration (in particular, good faith in the transfer of the specimens and the legitimate expectation that trading in their potential offspring will be permitted, and potentially also the less stringent legislation applicable in the Czech Republic prior to the country’s accession to the European Union)?

The case C-659/20 is still pending.

The Supreme Administrative Court lodged a request for preliminary ruling in case čj. 1 Afs 334/2017-54 of 11 March 2020:

 „1.Is it compatible with Directive 2006/112/EC (1) for exercise of the right to deduct input value added tax to be conditional on the taxable person fulfilling the obligation to prove that the taxable supply received was made by another specific taxable person?

2.If the first question is answered in the affirmative and the taxable person fails to fulfil that evidentiary obligation, can the right to deduct input tax be refused without it being established that that taxable person knew or could have known that by acquiring the goods or services in question he was participating in tax fraud?

The CJEU ruled that:

"Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the right to deduct input value added tax (VAT) must be refused, without the tax authorities having to prove that the taxable person committed VAT fraud or that he or she knew, or ought to have known, that the transaction relied on to establish the right of deduction was connected with such fraud, where, the true supplier of the goods or services concerned not having been identified, that taxable person fails to adduce proof that that supplier had the status of taxable person, provided that, taking into account the factual circumstances and the evidence produced by that taxable person, the information needed to verify that the true supplier had that status is lacking."

The judgment of the CJEU of 9 December 2018, C-154/20, can be found here.

The Supreme Administrative Court lodged a request for preliminary ruling in case čj. 5 As 177/2016-61 of 21 March 2019:

 „Does Article 56 et seq. of the Treaty on the Functioning of the European Union apply to national legislation (a binding measure of general application in the form of a municipal decree) prohibiting a certain service in part of one municipality, simply because some of the customers of a service provider affected by that legislation may come or do come from another Member State of the European Union?

If so, is a mere assertion of the possible presence of customers from another Member State sufficient to trigger the applicability of Article 56 of the Treaty on the Functioning of the European Union, or is the service provider obliged to prove the actual provision of services to customers who come from other Member States?

Is it of any relevance to the answer to the first question that:

(a)     the potential restriction on the freedom to provide services is significantly limited in both geographical and substantive terms (potential applicability of a de minimis exception);

(b)    it does not appear that the national legislation regulates in a different manner, in law or in fact, the position of entities providing services primarily to citizens of other Member States of the European Union, on the one hand, and that of entities focusing on a domestic clientele, on the other?

The CJEU ruled that:

"Article 56 TFEU must be interpreted as meaning that it applies to the situation of a company established in a Member State which has lost its licence to operate games of chance following the entry into force, in that Member State, of legislation determining the places in which it is permitted to organise such games, which is applicable without distinction to all service providers operating in that Member State, regardless of whether those services are provided to nationals of that Member State or to those of other Member States, where some of its customers come from a Member State other than the Member State in which it is established."

The judgement of the CJEU of 3 December 2020, C-311/19, can be found here.

The Supreme Administrative Court lodged a request for a preliminary ruling in a case concerning value-added tax čj. 1 Afs 271/2017-56 of 31 May 2018:

Is it consistent with European Union law and in particular with the principle of VAT neutrality for a Member State to adopt a measure which makes the assessment and payment of part of a VAT deduction claimed conditional on the completion of a procedure applying to all taxable transactions in a given tax period?

The CJEU ruled that:

Articles 179, 183 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in the light of the principle of fiscal neutrality, must be interpreted as not precluding national legislation which does not allow the tax authority, before the end of a tax inspection procedure relating to a value added tax (VAT) return showing an excess for a given tax period, to refund that part of the excess relating to transactions which are not covered by that procedure at the time it was initiated, provided that it is not possible to establish in a clear, precise and unequivocal manner that a VAT excess, the amount of which may potentially be lower than the amount relating to the transactions not covered by that procedure, will exist regardless of the outcome of that procedure, which is a matter for the referring court to ascertain.

The judgement of the CJEU of 14 May 2020, C-446/18, can be found here.

The Supreme Administrative Court lodged a request for a preliminary ruling in a case concerning freedom of establishment by the resolution No. 5 Afs 138/2017-26 of 31 May 2018:

Can the concept of freedom of establishment within the meaning of Article 49 TFEU be held to cover a simple transfer of the place of a company’s management from one Member State to another Member State?

If so, is it contrary to Article 49, Article 52 and Article 54 TFEU for national law not to allow an entity from another Member State, when relocating its place of business or place of management to the Czech Republic, to claim a tax loss incurred in that other Member State?

The CJEU ruled that:

1) Article 49 TFEU must be interpreted as meaning that a company incorporated under the law of a Member State, which transfers its place of effective management to another Member State without that transfer affecting its status as a company incorporated under the law of the first Member State, may rely on that article for the purposes of contesting a refusal in the second Member State to defer losses prior to that transfer.

2) Article 49 TFEU must be interpreted as not precluding legislation of a Member State which excludes the possibility for a company, which has transferred its place of effective management and, as a result, its tax residency to that Member State, from claiming a tax loss incurred, prior to that transfer, in another Member State, in which it has retained its registered seat.

The judgment of the CJEU of 27 February 2020, C-405/18, can be found here.

The Supreme Administrative Court lodged a request for a preliminary ruling concerning the interpretation of Articles 131 and 146 of Council Directive 2006/112/EC on the common system of value-added tax in a case concerning the refusal of the tax authorities to exempt from value-added tax various supplies of goods to a destination outside the European Union by the resolution No. 8 Afs 252/2016-60 of 28 March 2018.

The full text of the request for a preliminary ruling can be found  here.

The CJEU ruled that:

"Article 146(1)(a) in conjunction with Article 131 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding a national legislative provision from making the exemption from value added tax for goods intended to be exported outside the European Union conditional on the goods being placed under the export customs procedure, in a situation in which it is established that the substantive conditions of exemption, in particular the condition that the goods concerned actually leave the territory of the European Union, are satisfied."

The judgment of the CJEU of 28 March 2019, C-275/18 can be found here.

The Supreme Administrative Court lodged a request for a preliminary ruling concerning the interpretation of the principles of fiscal neutrality and proportionality, and of Article 90 of Council Directive 2006/112/ECon the common system of value-added tax in a case concerning the Appellate Finance Directorate's refusal to grand A-PACK CZ an adjustment of the amount of value-added tax paid in respect of unpaid debts considered to be irrecoverable as a result of the debtor's insolvency.

The full text of the request for a preliminary ruling can be found here.

The CJEU ruled that:

"Article 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides that a taxable person cannot correct the value added tax (VAT) taxable amount, in the case of total or partial non-payment, by its debtor, of a sum due in respect of a transaction subject to that tax, if the debtor is no longer a taxable person for the purposes of VAT."

The judgment of the CJEU of 8 May 2019, C-127/18 can be found here.

The Supreme Administrative Court lodged a request for a preliminary ruling in a case concerning borders checks by the resolution No. 10 Azs 252/2017-43 of 23 November 2017:

Does the interpretation of Article 9 of Directive 2013/33/EU of the European Parliament and of the Council (OJ 2013 L 180, p. 96) in conjunction with Articles 6 and 47 of the Charter of Fundamental Rights of the European Union preclude national legislation which does not allow the Nejvyšší správní soud (Supreme Administrative Court) to review a judicial decision concerning detention of a foreign national after the foreign national has been released from detention?

The Supreme Administrative Court withdrew the request for preliminary ruling by the resolution No. 10 Azs252/2017-68 of 31 January 2019. The Constitutional Court repealed the contentious provisions of the Asylum Act and the Act on the Residence of Foreign Nationals in the Czech Republic. The judgment of the Constitutional Court No. Pl. ÚS 41/17 of 27 November 2018 can be found here (only in Czech).

The President of the ECJ has ordered that the case be removed from the register.

The Supreme Administrative Court lodged a request for a preliminary ruling in a case concerning excise duties by the resolution No. 9 Afs 137/2016-60 of 29 June 2017.

The request for a preliminary ruling has been made in proceeding concerning the deduction of value-added tax in respect of purchases of fuel, form Czech suppliers, which was transported under an excise duty suspension arrangement from Austria to the Czech Republic.

The full text of the request for a preliminary ruling can be found here.

The CJEU ruled that:

"1. Article 2(1)(b)(iii) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it applies to intra-Community acquisitions of excise goods, in respect of which the excise duty is chargeable in the Member State of destination of the dispatch or transport of those goods, carried out by a taxable person whose other acquisitions are not subject to value added tax pursuant to Article 3(1) of that directive.

2. Article 2(1)(b)(iii) of Directive 2006/112 must be interpreted as meaning that, in a chain of successive transactions which gave rise only to a single intra-Community transport of excise goods under an excise duty suspension arrangement, the acquisition carried out by the trader liable for payment of the excise duty in the Member State of destination of the dispatch or transport of those goods cannot be classified as an intra-Community acquisition subject to value added tax under that provision, where that transport cannot be ascribed to that acquisition.

3. Article 2(1)(b)(i) of Directive 2006/112 must be interpreted as meaning that, where there is a chain of successive acquisitions concerning the same excise goods and which gave rise only to a single intra-Community transport of those goods under an excise duty suspension arrangement, the fact that those goods are transported under that arrangement does not constitute a decisive factor in determining to which acquisition the transport is to be ascribed for the purposes of applying value added tax under that provision."

The judgment of the ECJ of 19 December 2018 AREX CZ v Apellate tax directorate (C-414/16) can be found here.

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning freedom of establishment and approximation of laws by the resolution No. 9 As 176/2016-50 of 2 December 2016.

The request for a preliminary ruling has been made in proceeding concerning an inspection initiated by the latter in respect of Corporates Companies’ compliance with the requirements set out in the national law transposing Directive 2005/60.

The text of the request for a preliminary ruling can be found here.

The Court of Justice ruled that: “[a]rticle 2(1), point 3(c) of Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing, read in conjunction with Article 3, point 7(a) of that directive, must be interpreted as meaning that a person, such as that at issue in the main proceedings, whose commercial activity consists in selling companies which it formed itself, without any prior request on the part of its potential clients, for the purposes of sale to those clients, by means of a transfer of its shares in the capital of the company being sold, falls within the scope of those provisions”.

The judgment of the CJEU of 17 January 2018 CORPORATE COMPANIES s. r. o. v Ministry of Finance (C-676/16) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning asylum policy by the resolution No. 5 Azs 189/2015-36 of 16 June 2016.

The request for a preliminary ruling has been made in proceeding between M and the Ministry of Interior concerning the decision revoking his right to asylum.

The text of the request for a preliminary ruling can be found here.

The Court of Justice ruled that: “Consideration of Article 14(4) to (6) of Directive 2011/95/EU of the European Parliament and of the Council of 13 December 2011 on standards for the qualification of third-country nationals or stateless persons as beneficiaries of international protection, for a uniform status for refugees or for persons eligible for subsidiary protection, and for the content of the protection granted, has disclosed no factor of such a kind as to affect the validity of those provisions in the light of Article 78(1) TFEU and Article 18 of the Charter of Fundamental Rights of the European Union.

The judgment of the CJEU of 6 April 2017, Eko-Tabak s. r. o. v Generální ředitelství cel (C-638/15) can be found here.

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning excise duty by the resolution No. 5 Afs 26/2015–29 of 29 October 2015.

The request for a preliminary ruling has been made in proceeding concerning the confiscation of goods considered to be manufactured tobacco subject to excise duty.

The text of the request for a preliminary ruling can be found here.

The Court of Justice ruled that: “[a]rticle 2(1)(c) and Article 5(1) of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco must be interpreted as meaning that dried, flat, irregular, partly stripped leaf tobacco and/or parts thereof which have undergone primary drying and controlled dampening, which contain glycerine and which are capable of being smoked after simple processing by means of crushing or hand-cutting, fall within the definition of ‘smoking tobacco’ for the purpose of those provisions.”

The judgment of the CJEU of 6 April 2017, Eko-Tabak s. r. o. v Generální ředitelství cel (C-638/15) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning the evaluation of the risk of absconding of a foreigner by the resolution No. 10 Azs 122/2015–88 of 24 September 2015.

The request for a preliminary ruling has been made in an appeal on o point of law brought by the Police Force of the Czech Republic, Regional Police Directorate of the Ústí nad Labem Region, Foreigners Police Section, concerning the annulment, by a lower court, of the decision taken by Foreigners Police Section to detain “Al Chodors” for 30 days to transfer them to Hungary.

The text of the request for a preliminary ruling can be found here.

The Court of Justice ruled that: [a]rticle 2(n) and Article 28(2) of Regulation (EU) No 604/2013 of the European Parliament and of the Council of 26 June 2013 establishing the criteria and mechanisms for determining the Member State responsible for examining an application for international protection lodged in one of the Member States by a third-country national or a stateless person, read in conjunction, must be interpreted as requiring Member States to establish, in a binding provision of general application, objective criteria underlying the reasons for believing that an applicant for international protection who is subject to a transfer procedure may abscond. The absence of such a provision leads to the inapplicability of Article 28(2) of that regulation.

The judgment of the CJEU of 5 March 2017, Policie ČR, Krajské ředitelství policie Ústeckého kraje, odbor cizinecké policie v A. Ch. (C-528/15) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning value-added tax by the resolution No. 8 Afs 96/2013-42 of 7 July 2015.

The request has been made in proceedings regarding the imposition of the amount of VAT borne directly by the various cost components.

The text of the request for preliminary ruling can be found here.

The Court of Justice ruled:

1. Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that the supply of a horse by its owner, who is a taxable person for value added tax purposes, to the organiser of a horse race for the purpose of the horse’s participation in that race does not constitute a supply of services for consideration within the meaning of that provision where it does not give rise to a payment awarded for participation or any other direct remuneration and where only the owners of horses which are placed in the race receive a prize, even if that prize is determined in advance. On the other hand, such a supply of a horse for the purposes of its participation in the race constitutes a supply of services for consideration where it gives rise to the payment, by the organiser, of remuneration irrespective of whether or not the horse in question is placed in the race.

2. Directive 2006/112 must be interpreted to the effect that a taxable person, who breeds and trains his own race horses and those of other owners, has the right to deduct input value added tax on the transactions relating to the preparation for horse races of his own horses and the participation of his own horses in races, on the ground that the costs pertaining to those transactions are part of the general costs linked to his economic activity, provided that the costs incurred in each of those transactions have a direct and immediate link with that overall activity. That may be the case if the costs thus incurred pertain to race horses actually intended for sale or if the participation of those horses in races is, from an objective point of view, a means of promoting the economic activity, this being a matter for the referring court to determine.

In a situation where such a right to deduct exists, any prize won by the taxable person on account of the placing of one of his horses in a race is not to be included in the taxable amount for value added tax purposes.

3. Article 98 of the Directive 2006/112, read in conjunction with point 14 of Annex III thereto, must be interpreted to the effect that the reduced rate of value added tax may not be applied to a single composite supply of services, made up of several components relating, inter alia, to the training of horses, the use of sporting facilities and the stabling, feeding and other care provided to the horses where the use of the sporting facilities, within the meaning of point 14 of Annex III to that directive, and the training of the horses constitute two components of that composite supply having equal status or where the training of the horses constitutes the main component of that supply, this being a matter for the referring court to assess.

The judgment of the CJEU of 11th November 2016, Odvolací finanční ředitlství v Pavlína B. (C-432/15) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

 

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning electronic communication services by the resolution No. 7 As 131/2013-86 of 23 October 2014 as subsequently amended by the rectifying resolution No. 7 As 131/2013-99 of 9 December 2014.

The request for a preliminary ruling has been made in proceeding concerning the decision of the Czech telecommunications regulatory authority with the provision of the universal service for 2004 incurred by Telefónica Czech Republic a.s., now O2 Czech Republic a.s.

The text of a request for preliminary ruling can be found here.

The Court of Justice ruled:

1. Articles 12 and 13 of Directive 2002/22/EC of the European Parliament and of the Council of 7 March 2002 on universal service and users’ rights relating to electronic communications networks and services (Universal Service Directive) must be interpreted as not precluding the net cost of the universal service obligation including the ‘reasonable profit’ of the provider of that service, fixed at the rate of return on equity capital that would be required by an undertaking comparable to the universal service provider considering whether or not to provide the service of general economic interest for the whole duration of the period of entrustment, taking into account the level of risk.

2. Articles 12 and 13 of Directive 2002/22 must be interpreted as having direct effect and they may be relied on directly before a national court by individuals to challenge a decision of a national regulatory authority.

3. Directive 2002/22 must be interpreted to the effect that it is not applicable for the purpose of determining the amount of the net cost of the obligations relating to the universal service provided by the designated undertaking during the period prior to the Czech Republic’s accession to the European Union, that is to say, for the year 2004, between 1 January and 30 April 2004.

The judgment of the CJEU of 6 October 2015, T-Mobile Czech Republic and Vodafone Czech Republic (C-508/14) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court requested a preliminary ruling in a case concerning charges for public radio broadcasting by the decision No. 5 Afs 124/2014-79 of 18 December 2014.

The request has been made in proceeding between the Appellate Tax Directorate and Český rozhlas (Czech Radio) concerning value-added tax (VAT) for which it was a liable connection with its public broadcasting activity.

The text of the request for a preliminary ruling can be found here.

The Court of Justice ruled that „[a]rticle 2(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that public broadcasting activities, such as those at issue in the main proceedings, funded by a compulsory statutory charge paid by owners or possessors of a radio receiver and carried out by a radio broadcasting company created by law, do not constitute a supply of services ‘effected for consideration’ within the meaning of that provision and therefore fall outside the scope of that directive.“

The judgement of CJEU of 22 June 2016 Odvolací finanční ředitelství v Český rozhlas (C-11/15) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning freedom of establishment by the resolution No. 2 Afs 51/2014-73 of the 13th August 2014.

The reference has been made in proceedings concerning a decision refusing to reimburse PST CLC customs duty that PSTCLC has paid for the importation products intended for use in computers consisting of a heat sink and a fan to release these products for free circulation.

The text of the request for a preliminary ruling can be found here.

The Court stated as follows:

1. Point 2 of the table in the annex to Commission Regulation (EC) No 384/2004 of 1 March 2004 concerning the classification of certain goods in the Combined Nomenclature was invalid during the time in which it was in force, namely from 22 March 2004 to 22 December 2009.

2. In so far the products at issue in the main proceedings consist of a heat sink and a fan and are intended exclusively for use in computers, which is a matter to be ascertained by the national court, they must be classified for tariff purposes on the basis of the general rules for the interpretation of the Combined Nomenclature provided for in Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1214/2007 of 20 September 2007.

The full text order of the CJEU of 11 June 2015, PST CLC, a.s. v. Generální ředitelství cel (C-405/14) can be found here (only in French).

The order (information) of the CJEU of 11 June 2015, PST CLC (C-405/15) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning freedom of establishment and operation of bus town transport by the resolution No. 4 As 148/2013-94 of the 6th June 2014.

The text of a reference for a preliminary ruling can be found here.

The Court stated as follows:

Article 49 TFEU must be interpreted as precluding legislation of a Member State requiring only foreign carriers which have a branch office in that Member State to obtain special authorisation issued on a discretionary basis by the competent authorities in order to operate an urban public transport service by road in the territory of that Member State alone.

The order of the CJEU of 21 May 2015, Slovenská autobusová doprava Trnava a.s. v Krajský úřad Olomouckého kraje(C-318/14) can be found here (only in French).

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning taxation of emission allowances by the resolution No. 1 Afs 6/2013-46 of the 18th December 2013.

The request has been made in proceedings concerning the payment of a tax on allocation of greenhouse gas emission allowance for the years 2011 and 2012.

The text of the reference for a preliminary ruling can be found here.

The judgment of the CJEU of 26 February 2015, ŠKO-ENERGO, s. r. o. v. Tax Authority in Prague (C-43/14) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning coordination of social security systems No. 6 Ads 1/2012-38 of the 2th May 2013.

The reference has been made in proceedings concerning a decision withdrawing entitlement of claimant to family benefits on the ground that the Czech Republic does not have the competence to grant such benefits.

The text of the reference for a preliminary ruling can be found here.

The Court ruled that:

1) Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, in the version amended and updated by Council Regulation (EC) No 118/97 of 2 December 1996, as amended by Regulation (EC) No 592/2008 of the European Parliament and of the Council of 17 June 2008, in particular Article 13 thereof, must be interpreted as precluding a Member State from being regarded as the competent State for the purpose of granting a family benefit to a person on the sole ground that the person concerned is registered as being permanently resident in its territory, where neither that person nor the members of his family work or habitually reside in that Member State. Article 13 of that regulation must be interpreted as also precluding a Member State which is not the competent State in so far as concerns the person in question from granting family benefits to such a person unless there are specific and particularly close connecting factors between the situation at issue and the territory of that first Member State.

2) Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems, as amended by Regulation (EC) No 988/2009 of the European Parliament and of the Council of 16 September 2009, in particular Article 11 thereof, must be interpreted as precluding a Member State from being regarded as the competent State for the purpose of granting a family benefit to a person on the sole ground that the person concerned is registered as being permanently resident in its territory, where neither that person nor the members of his family work or habitually reside in that Member State.

The judgment of the CJEU of 11 September 2014, K. B. proti Ministerstvu práce a sociálních věcí (C-394/13) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning processing of personal data No. 1 As 113/2012-59 of the 20th March 2013.

The request has been made in proceeding concerning a decision by which the Office found that František R. had committed several offences concerning the protection of personal data.

The text of the request for a preliminary ruling can be found here.

The Court ruled that: “[t]he second indent of Article 3(2) of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data must be interpreted as meaning that the operation of a camera system, as a result of which a video recording of people is stored on a continuous recording device such as a hard disk drive, installed by an individual on his family home for the purposes of protecting the property, health and life of the home owners, but which also monitors a public space, does not amount to the processing of data in the course of a purely personal or household activity, for the purposes of that provision.”

The judgment of the CJEU of 11 December 2014, František R. v. Úřad pro ochranu osobních údajů (C-212/13) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in a case concerning physical person’s income tax by the resolution No. 1 Afs 38/2012-53 of the 17th January 2013.

The text of the request for a preliminary ruling can be found here.

The case before the Court was joined to case C-53/13. The Court stated as follows:

Article 56 TFEU precludes legislation, such as that at issue in the main proceedings, under which companies established in one Member State using workers employed and seconded by temporary employment agencies established in another Member State, but operating in the first Member State through a branch, are obliged to withhold tax and to pay to the first Member State an advance payment on the income tax due by those workers, whereas the same obligation is not imposed on companies established in the first Member State which use the services of temporary employment agencies established in that Member State.

The judgment of the CJEU of 19 June 2014 in joined cases C-53/13 and ACO Industries Tábor (C-80/13) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling concerning health claims made on food supplements by resolution No. 6 Ads 167/2011-82 of the 10 May 2012.

The request has been made in proceedings regarding the classification of a communication appearing on the packaging of a food supplement.

The text of the reference for a preliminary ruling can be found here.

The Court stated as follows:

1. Article 2(2)(6) of Regulation (EC) No 1924/2006 of the European Parliament and of the Council of 20 December 2006 on nutrition and health claims made on foods, as amended by Commission Regulation (EU) No 116/2010 of 9 February 2010, must be interpreted as meaning that, in order to be considered a ‘reduction of disease risk claim’ within the meaning of that provision, a health claim need not necessarily expressly state that the consumption of a category of food, a food or one of its constituents ‘significantly’ reduces a risk factor in the development of a human disease.

2. Article 28(2) of Regulation No 1924/2006, as amended by Regulation No 116/2010, must be interpreted as meaning that a commercial communication appearing on the packaging of a food may constitute a trade mark or brand name, within the meaning of that provision, provided that it is protected, as a mark or as a name, by the applicable legislation. It is for the national court to ascertain, having regard to all the legal and factual considerations of the case before it, whether that communication is indeed a trade mark or brand name thus protected.

3. Article 28(2) of Regulation No 1924/2006, as amended by Regulation No 116/2010, must be interpreted as referring only to foods bearing a trade mark or brand name which must be considered a nutrition or health claim within the meaning of that regulation and which, in that form, existed before 1 January 2005.

The judgement of the CJEU of the 18st July 2013, Green-Swan Pharmaceuticals CR v. Státní zemědělská a potravinářská inspekce, ústřední inspektorát (C-299/12) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling concerning Czech-Slovak retirement pensions by resolution No. 6 Ads 18/2012-82 (available in Czech) of the 9 May 2012.

The Court referred following questions:

1. Does Regulation (EEC) No 1408/71 of the Council on the application of social security schemes to employed persons and their families moving within the Community 2 (Regulation (EC) No 883/2004 of the European Parliament and of the Council on the coordination of social security systems) exclude from its scope ratione personae a citizen of the Czech Republic who, in circumstances such as those of the present case, before 1.1.1993 was subject to the legislation governing pensions insurance of a former State (the Czech and Slovak Federal Republics) and those periods, in accordance with Article 20 of the Agreement on social security concluded on 29.10.1992 between the Czech [Republic] and the Slovak Republic referred to in Annex III to Regulation (EEC) No 1408/71 of the Council (Annex II to Regulation (EC) No 883/2004 of the European Parliament and of the Council), are regarded as periods under the Slovak Republic and, under the national rules established by the Constitutional Court of the Czech Republic, simultaneously also as periods under the Czech Republic ?

If the answer to question (1) is in the negative:

2. Does Article 18 of the Treaty on the Functioning of the European Union in conjunction with Article 4(2) of the Treaty on European Union and with Article 3(1) of Regulation (EEC) No 1408/71 of the Council (or Article 4 of Regulation (EC) No 883/2004 of the European Parliament and of the Council) prevent the authorities in the Czech Republic, in circumstances such as those of the present case, from offering preferential treatment (a supplement to old age benefit where the amount of that benefit granted under Article 20 of the Agreement on social security concluded on 29.10.1992 between the Czech [Republic] and the Slovak Republic and under Regulation (EEC) No 1408/71 of the Council (Regulation No 883/2004) is lower than the benefit which would have been received if the retirement pension had been calculated according to the legislation of the Czech Republic) only to citizens of the Czech Republic, where the fundamental right to security in old age interpreted by the Constitutional Court of the Czech Republic specifically in relation to periods of pension benefit acquired in the former CSFR, and perceived as a part of the national identity, leads to that treatment, and where that treatment is not such as to interfere with the right of freedom of movement for workers as a basic right of the Union, in the situation where offering similar treatment to all other citizens of Member States of the EU who also acquired similar periods of pension benefit in the former CSFR would lead to a significant threat to the financial stability of the Czech Republic's system of pensions insurance?

If the answer to question (2) is in the affirmative:

3. Does European Union law prevent the national court, which is the highest court in the State in the field of administrative law and against whose decision there is no right of appeal, from being, in accordance with national law, bound by the legal assessment of the Constitutional Court of the Czech Republic where that assessment seems not to be in accordance with Union law as interpreted by the Court of Justice of the European Union?

The President of the First Chamber has ordered that the case be removed from the register. The order can be found here (only in French).

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling by resolution No. 1 Afs 73/2011-90 of the 3rd April 2012.

The request for a preliminary ruling has been made I proceedings between a professional footballer and Tax Directorate for the City of Prague concerning the amount of his taxable income.

The text of the request for a preliminary ruling can be found here.

The Court stated as follows:

1. European Union law, as it results in particular from Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums, as amended by Council Directive 2006/98/EC of 20 November 2006, and the fundamental right to be heard, must be interpreted as not conferring on a taxpayer of a Member State either the right to be informed of a request for assistance from that Member State addressed to another Member State, in particular in order to verify the information provided by that taxpayer in his income tax return, or the right to take part in formulating the request addressed to the requested Member State, or the right to take part in examinations of witnesses organised by the requested Member State.

2. Directive 77/799, as amended by Directive 2006/98, does not govern the question of the circumstances in which the taxpayer may challenge the accuracy of the information conveyed by the requested Member State, and it does not impose any particular obligation with regard to the content of the information conveyed.

The judgement of the CJEU of 22 October 2013 can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling by resolution no. 5 Afs 1/2011-58 of the 15 December 2011. The request has been made in proceeding concerning liability to value-added tax in respect of the entrance fee in consideration for which město Žamberk allows access to its municipal aquatic park.

The text of the reference for a preliminary ruling can be found here.

The Court stated as follows:

1. Article 132(1)(m) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that non-organised and unsystematic sporting activities which are not aimed at participation in sports competitions may be categorised as taking part in sport within the meaning of that provision.

2. Article 132(1)(m) of Directive 2006/112 must be interpreted as meaning that access to an aquatic park offering visitors not only facilities for engaging in sporting activities but also other types of amusement or rest may constitute a supply of services closely linked to sport. It is for the referring court to determine whether, in the light of the interpretative guidance provided by the Court of Justice of the European Union in the present judgment and having regard to the specific circumstances of the case in the main proceedings, that is the position in that case.

The judgement of the CJEU of 21 February 2013 can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling in proceeding between a Turkish national arrested and detained in the Czech Republic with a view to his administrative removal, who, during that detention, made an application for international protection within the meaning of the national legislation on asylum, and Police Force of the Czech Republic, Regional Police Directorate of the Ústí nad Labem Region, Foreigners Police Section, concerning that section’s decision of 25 March 2011 to extend the initial detention of 60 days by a further 120 days.

The text of the reference for preliminary ruling can be found here.

The Court stated as follows:

1. Article 2(1) of Directive 2008/115/EC of the European Parliament and of the Council of 16 December 2008 on common standards and procedures in Member States for returning illegally staying third-country nationals, read in conjunction with recital 9 in the preamble, must be interpreted as meaning that that directive does not apply to a third-country national who has applied for international protection within the meaning of Council Directive 2005/85/EC of 1 December 2005 on minimum standards on procedures in Member States for granting and withdrawing refugee status during the period from the making of the application to the adoption of the decision at first instance on that application or, as the case may be, until the outcome of any action brought against that decision is known.

2. Council Directive 2003/9/EC of 27 January 2003 laying down minimum standards for the reception of asylum seekers and Directive 2005/85 do not preclude a third-country national who has applied for international protection within the meaning of Directive 2005/85 after having been detained under Article 15 of Directive 2008/115 from being kept in detention on the basis of a provision of national law, where it appears, after an assessment on a case-by-case basis of all the relevant circumstances, that the application was made solely to delay or jeopardise the enforcement of the return decision and that it is objectively necessary to maintain detention to prevent the person concerned from permanently evading his return.

The judgement of the CJEU of 30 May 2013 Mehmet A. v Policie ČR, Krajské ředitelství policie Ústeckého kraje, odbor cizinecké policie (C-534/11) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged another reference for a preliminary ruling in case No. 2 As 49/2011-83. The reference has arisen in the context of a dispute between company CS AGRO Ronov s. r. o. and the Ministry of Agriculture concerning restructuring aid for sugar beet producers.

The text of the reference for a preliminary ruling can be found here.

The ECJ stated that: “[a]rticle 4a(1) of Council Regulation (EC) No 320/2006 of 20 February 2006 establishing a temporary scheme for the restructuring of the sugar industry in the European Community and amending Regulation (EC) No 1290/2005 on the financing of the common agricultural policy, as amended by Council Regulation (EC) No 1261/2007 of 9 October 2007, must be interpreted as meaning that the undertaking to cease delivery of a certain quantity of sugar beet during the marketing year 2008/2009 may take the form of a unilateral declaration by the producer.

Article 4a(1) of Regulation No 320/2006, as amended by Regulation No 1261/2007, must be interpreted as meaning that the unilateral undertaking of the producer to cease delivery of a certain quantity of sugar beet during the marketing year 2008/2009 does not as such entail the inapplicability of its contractual obligations towards the sugar company.”

The judgement of the CJEU of 4 October 2012 CS AGRO Ronov s. r. o. v Ministerstvo zemědělství is available here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech). 

The Supreme Administrative Court lodged another reference for a preliminary ruling in proceeding concerning the refusal of an application for registration under the scheme for support for early retirement from farming.

The text of the reference for preliminary ruling can be found here.

The Court stated as follows:

It is incompatible with European Union law and the general principles of equal treatment and non-discrimination for ‘normal retirement age’, for the purposes of the second indent of Article 11(1) of Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain regulations, to be determined differently depending on the gender of the applicant for support for early retirement from farming and, in the case of female applicants, on the number of children raised by the applicant, under the provisions of the national retirement scheme of the Member State concerned relating to the age required for entitlement to an old-age pension.

The judgement of the CJEU of the 11 April 2013 Blanka S. v Ministerstvo zemědělství (C-401/11) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The Supreme Administrative Court lodged a reference for a preliminary ruling related to Council Directive 2006/112/EC. The main question to the case is if Article 306 of Council Directive 2006/112/EC of 28 November 2006 applies to the performance of the claimant. The reference has been made in proceeding concerning a value-added tax recovery notice issued against Star Coaches in respect of January 2008.

The ECJ stated that a transport company which merely carries out the transport of persons by providing coach transport to travel agents and does not provide any other services such as accommodation, tour guiding or advice does not effect transactions falling within the special scheme for travel agents in Art. 306 of Council Directive 2006/112/EC on the common system of value added tax.

You can find the text of the reference for the preliminary ruling here.

The order of the CJEU of 1st March 2012, Star Coaches (C-220/11), can be found here.

Subsequent decision of the Supreme Administrative Court of 11 July 2012, file No. 1 Afs 103/2010-274, can be found here (in Czech).

Reference for preliminary ruling related to Council Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community.

The Supreme Administrative Court lodged a reference for a preliminary ruling in proceeding concerning the amount or the partial retirement pension granted by the Czech Social Security Authority.

The text of the request for a preliminary ruling can be found here.

The ECJ responded that the provisions of point 6 of Annex III(A) to Council Regulation (EC) No 1408/71 read in conjunction with Article 7(2)(c) thereof, do not preclude a national rule, which provides for payment of a supplement to old age benefit where the amount of that benefit, granted pursuant to Article 20 of the bilateral agreement between the Czech Republic and the Slovak Republic signed on 29 October 1992 as a measure to regulate matters after the dissolution of the Czech and Slovak Federal Republic, is lower than that which would have been received if the retirement pension had been calculated in accordance with the legal rules of the Czech Republic.

The combined provisions of Article 3(1) and Article 10 of Regulation No 1408/71, as amended by Regulation No 629/2006, preclude a national rule, which allows payment of a supplement to old age benefit solely to Czech nationals residing in the territory of the Czech Republic, but it does not necessarily follow, under European Union law, that an individual who satisfies those two requirements should be deprived of such a payment.

The judgement of the CJEU of 22 June 2011, Landtová (C-399/09, ECR 2011, p. I-05573), can be found here.

Subsequent decision of the Supreme Administrative Court of 25 August 2011, file No. 3 Ads 130/2008-204, can be found here (in Czech).

The Supreme Administrative Court lodged a reference for the preliminary ruling in proceeding concerning refusal to grant BSA authorisation to carry out collective administration of copyrights in computer programs. This reference for a preliminary ruling concerned the interpretation of Article 1(2) of Council Directive 91/250/EEC of 14 May 1991 on the legal protection of computer programs and of Article 3(1) of Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rights in the information society.

You can find the text of the reference for the preliminary ruling here.

The Court of Justice stated that „a graphic user interface is not a form of expression of a computer program within the meaning of Article 1(2) of Council Directive 91/250/EEC of 14 May 1991 on the legal protection of computer programs and cannot be protected by copyright as a computer program under that directive. Nevertheless, such an interface can be protected by copyright as a work by Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rights in the information society if that interface is its author’s own intellectual creation.“ The Court of Justice in the answer to the second question said that „television broadcasting of a graphic user interface does not constitute communication to the public of a work protected by copyright within the meaning of Article 3(1) of Directive 2001/29.“

The judgment of the CJEU of 22 December 2010, Bezpečnostní softwarová asociace (C-393/09, ECR 2010, I-13971) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

Another question concerns the classification of goods in the Combined Nomenclature of the Customs Tariff. The Supreme Administrative Court asked whether must goods labelled as "red dessert wine Kagor VK", contained in 0.75-litre bottles with an alcohol content of 15.8 % — 16.1 % by volume, to which beet sugar and corn alcohol have been added during their manufacture, those substances not originating from fresh grapes, be classified under heading 2204 or heading 2206 of the combined nomenclature of the customs tariff?

You can find the text of the reference for the preliminary ruling here.

The Court of Justice answered as follows: „Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1719/2005 of 27 October 2005, must be interpreted as meaning that a beverage fermented on the basis of fresh grapes, sold in 0.75 litre bottles, with an alcohol content of 15.8% to 16.1% by volume, to which beet sugar and corn alcohol have been added during the course of its production, must be classified under heading 2206 of the Combined Nomenclature in Annex I to that regulation.

The judgment of the CJEU of 16 December 2010, Skoma-Lux (C-339/09, ERC 2010, p. I-13251) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

Another reference for a preliminary ruling lodged by the Supreme Administrative Court referred to the Council Regulation (EEC) No 259/93 of 1 February 1993 on the supervision and control of shipments of waste within, into and out of the European Community and the Council Directive 75/442/EEC of 15 July 1975 on waste. However, it was withdrawn afterwards.

The case related to the importation of waste from one Member State to another. Under Community law, Member States may prohibit the importation of waste from other member states to its territory if it is exported for disposal. So did the Czech Republic. However, if the waste is exported for further use, such as the production of energy, Member States cannot ban the import. While assessing the purpose of import, the primary purpose is decisive, not any side effect that the waste arises. The Supreme Administrative Court considered a dispute between a German company importing waste to Czech incineration house and the Czech Ministry of Environment, which does not allow such imports. According to the Ministry of Environment, the primary purpose of the importation was to dispose of the waste in the Czech Republic. The German importer argued that the incinerating house used the waste to produce energy and heat. The Supreme Administrative Court asked whether the production of energy can be still considered as the primary purpose of import even if the incineration house does not pay to the importer, but the importer pays to the incineration house for receiving the waste.

You can find the text of the reference for the preliminary ruling here.

The President of the Court has ordered that the case be removed from the register. The order can be found here (only in French).

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).

The need to submit the request for a preliminary ruling first arose in 2008, in a case involving the delivery and enforcement of customs and tax assessments issued by other Member States of the EU and the recovery of claims resulting from enforceable payment orders in customs and tax matters.

You can find the text of the reference for the preliminary ruling here.

The Court ruled [Judgment of 14 January 2010, Kyrian (C-233/08, not yet published in ECR)] as follows:

„Article 12(3) of Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, as amended by Council Directive 2001/44/EC of 15 June 2001, must be interpreted as meaning that the courts of the Member States where the requested authority is situated do not, in principle, have jurisdiction to review the enforceability of an instrument permitting enforcement. Conversely, where a court of that Member State hears a claim against the validity or correctness of the enforcement measures, such as the notification of the instrument permitting enforcement, that court has the power to review whether those measures were correctly effected in accordance with the laws and regulations of that Member State;

In the framework of the mutual assistance introduced pursuant to Directive 76/308, as amended by Directive 2001/44, in order for the addressee of an instrument permitting enforcement to be placed in a position to enforce his rights, he must receive the notification of that instrument in an official language of the Member State in which the requested authority is situated. In order to ensure compliance with that right, it is for the national court to apply national law while taking care to ensure the full effectiveness of Community law.“

The judgment of the CJEU of 14 January 2010, Kyrian (C-233/08, ECR 2010, p. I-0177) can be found here.

The subsequent decision of the Supreme Administrative Court can be found here (only in Czech).