Court of Justice of the European Union · Judgment

C-827/21Banca A v Agenţia Naţională de Administrare Fiscală (ANAF) and Preşedintele ANAF

Decided: 2023-04-27
ECLI: ECLI:EU:C:2023:355
CELEX: 62021CJ0827
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Directive 2009/133/EC – Article 7 – Merger by absorption – Purely domestic operation – Primacy of EU law outside the scope of EU law – None – Interpretation of EU law outside its scope – Jurisdiction of the Court to deliver preliminary rulings – Condition – EU law made applicable by national law directly and unconditionally.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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