Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
État luxembourgeois v B and Others (C-245/19, C-246/19)
Consideration of the questions referred
The first questions referred in Cases…
Preliminary observations
45

État luxembourgeois v B and Others (C-245/19, C-246/19)

Judgment of 6 Oct 2020law://eu/cjeu/2019/c-245-19/para_45@2026-11-11

45As is apparent from Article 51(1) of the Charter, the provisions thereof are addressed to the Member States only when they are implementing Union law.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Cases: C-245/19, C-246/19 · ECLI:EU:C:2020:795
Decided: 6 Oct 2020
Procedure: Preliminary reference · referred by the Cour administrative (Higher Administrative Court, Luxembourg)
Applicants: État luxembourgeois; État luxembourgeois
Defendants: B; B and 3 more
C; D; F.C.
Intervener: A
Rapporteur: J. Malenovský
Advocate General: J. Kokott
Bench: 15 judges
K. Lenaerts, R. Silva de Lapuerta, J.‑C. Bonichot, A. Arabadjiev, E. Regan, S. Rodin, M. Ilešič, J. Malenovský, D. Šváby, F. Biltgen, K. Jürimäe, C. Lycourgos, A. Kumin, N. Jääskinen, N. Wahl
Language: French
Official: CURIA · EUR-Lex 62019CJ0245

Topics

Approximation of laws Charter of Fundamental Rights Taxation

History · 1 version

6 Oct 2020Reading

Connections

Interprets 2: Charter of Fundamental Rights of the European Union (consolidated 2016)4 provisions; Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
Cited by 22: Harman International Industries, Inc. v AB SA (C-175/21); Inspektorat kam Visshia sadeben savet (C-313/23); Skeyes v Ryanair DAC, formerly Ryanair Ltd (C-353/20); Orde van Vlaamse Balies and Others v Vlaamse Regering (C-694/20); Banco de Portugal and Others v VR (C-504/19); Proceedings brought by RS (C-430/21); État du Grand-duché de Luxembourg v L (C-437/19)4 provisions; ASG 2 Ausgleichsgesellschaft für die Sägeindustrie Nordrhein-Westfalen GmbH v Land Nordrhein-Westfalen (C-253/23); LF v Sanofi Pasteur SA (C-338/24); PROFIL-COPY 2002 Irodatechnikai Kft. v Közigazgatási és Területfejlesztési Minisztérium (C-510/24); Royal Football Club Seraing v Fédération internationale de football association (FIFA) and Others (C-600/23); FO v Ypourgos Metanastefsis kai Asylou (C-610/23); Criminal proceedings against I.R.O. and F.J.L.R (C-292/23); F SCS and Ordre des avocats du Barreau de Luxembourg v Administration des contributions directes (C-432/23); K.L. v X sp. z o.o (C-715/20); RTL Nederland BV and RTL Nieuws BV v Minister van Infrastructuur en Waterstaat (C-451/22); T.A.C. v Agenția Națională de Integritate (ANI) (C-40/21); Intermarché Casino Achats v European Commission (C-693/20 P); I and S v Staatssecretaris van Justitie en Veiligheid (C-19/21); European Commission v Hungary (C-821/19); Criminal proceedings against Ivan Gavanozov (C-852/19); The Queen, on the application of: Association of Independent Meat Suppliers and Cleveland Meat Company Ltd v The Food Standards Agency (C-579/19)
Cites 22: Regulation (EU) 2016/679 (General Data Protection Regulation); Directive 95/46/EC; Charter of Fundamental Rights of the European Union (consolidated 2016)4 provisions; Treaty on European Union (consolidated 2016); Productores de Música de España (Promusicae) v Telefónica de España SAU (C-275/06); Data Protection Commissioner v Facebook Ireland Limited and Maximillian Schrems (C-311/18); Volker und Markus Schecke GbR and Hartmut Eifert v Land Hessen (C-92/09, C-93/09); Unibet (London) Ltd and Unibet (International) Ltd v Justitiekanslern (C-432/05); Berlioz Investment Fund SA v Directeur de l'administration des contributions directes (C-682/15); Vera Egenberger v Evangelisches Werk für Diakonie und Entwicklung e.V (C-414/16); Recorded Artists Actors Performers Ltd v Phonographic Performance (Ireland) Ltd and Others (C-265/19); SC Star Storage SA and Others v Institutul Naţional de Cercetare-Dezvoltare în Informatică (ICI) and Others (C-439/14, C-488/14); Rosalba Alassini v Telecom Italia SpA, Filomena Califano v Wind SpA, Lucia Anna Giorgia Iacono v Telecom Italia SpA and Multiservice Srl v Telecom Italia SpA (C-317/08, C-318/08, C-319/08, C-320/08); WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14); UPC Telekabel Wien GmbH v Constantin Film Verleih GmbH and Wega Filmproduktionsgesellschaft mbH (C-314/12); UBS Europe SE and Alain Hondequin and Others v DV and Others (C-358/16); Inuit Tapiriit Kanatami and Others v European Parliament and Council of the European Union (C-583/11 P); European Commission v Hungary (C-78/18); Europese Gemeenschap v Otis NV and Others (C-199/11); Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC; Deutsche Lufthansa AG v Land Berlin (C-379/18); Alekszij Torubarov v Bevándorlási és Menekültügyi Hivatal (C-556/17)