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May 12, 2020

Official Journal

From issue С 161 dated 11 May 2020 of the Official Journal of the EU, Information and Notices

1. Case C-211/18: Judgment of the Court (Sixth Chamber) of 5 March 2020 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — IDEALMED III — Serviços de Saúde, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions — Hospital and medical care — Hospital establishments — Services provided under social conditions comparable to those applicable to bodies governed by public law — Articles 377 and 391 — Derogations — Right to opt for a taxation regime — Maintenance of the taxation — Variation in the conditions for the exercise of the activity)

 2. Case C-655/18: Judgment of the Court (Eighth Chamber) of 4 March 2020 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Teritorialna direktsiya ‘Severna morska’ kam Agentsiya Mitnitsi, successor in law to Mitnitsa Varna v Schenker EOOD (Reference for a preliminary ruling — Customs union — Regulation (EU) No 952/2013 — Removal from customs supervision — Theft of goods placed under a customs warehousing procedure — Article 242 — Person responsible for the removal — Holder of the authorisation for customs warehousing — Penalty for failure to comply with the customs legislation — Article 42 — Obligation to pay a sum corresponding to the value of the missing goods — Combination with a pecuniary penalty — Proportionality)

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