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Test Claimants In The FII Group Litigation v The Commissioners For Her Majesty’s Revenue and Customs: ECJ 19 Jul 2012

ECJ Articles 49 TFEU and 63 TFEU – Payment of dividends – Corporation tax – Case C-446/04 – Test Claimants in the FII Group Litigation – Interpretation of the judgment – Prevention of economic double taxation – Equivalence of the exemption and imputation methods – Meaning of ‘tax rates’ and ‘different levels of taxation’- Dividends … Continue reading Test Claimants In The FII Group Litigation v The Commissioners For Her Majesty’s Revenue and Customs: ECJ 19 Jul 2012

Generali-Providencia Biztosito Zrt v Kozbeszerzesi Hatosag Kozbeszerzesi Dontobizottsag: ECJ 18 Dec 2014

ECJ Judgment – Reference for a preliminary ruling – Public procurement – Contracts falling below the threshold laid down in Directive 2004/18/EC – Articles 49 TFEU and 56 TFEU – Applicability – Certain cross-border interest – Grounds for exclusion from a tendering procedure – Exclusion of an economic operator having committed an infringement of national … Continue reading Generali-Providencia Biztosito Zrt v Kozbeszerzesi Hatosag Kozbeszerzesi Dontobizottsag: ECJ 18 Dec 2014

Ciclat Soc Coop v Consip SpA and Others: ECJ 10 Nov 2016

ECJ (Judgment) Reference for a preliminary ruling – Directive 2004/18/EC – Article 45 – Articles 49 and 56 TFEU – Public procurement – Conditions for exclusion from a procedure for the award of public works contracts, public supply contracts and public service contracts – Obligations relating to the payment of social security contributions – Social … Continue reading Ciclat Soc Coop v Consip SpA and Others: ECJ 10 Nov 2016

Politano C-225/15: ECJ 8 Sep 2016

ECJ (Judgment) Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Betting and gambling – Restrictions – Overriding reasons of public interest – Proportionality – Public procurement – Conditions for participating in a call for tenders and assessment of economic and financial standing – Exclusion of the tenderer for not … Continue reading Politano C-225/15: ECJ 8 Sep 2016

X Ab v Skatteverket: ECJ 10 Jun 2015

ECJ Judgment – Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Tax legislation – Corporation tax – Holdings for business purposes – Legislation of a Member State exempting capital gains and, by the same token, excluding deduction of capital losses – Transfer by a resident company of shares in … Continue reading X Ab v Skatteverket: ECJ 10 Jun 2015

Commission v Spain: ECJ 11 Dec 2014

ECJ (Judgment) Failure to fulfill obligations – Article 49 TFEU – Freedom of establishment – Port companies – Management of workers for the provision of handling freight service – No use in the labor market C-576/13, [2014] EUECJ C-576/13, ECLI: EU: C: 2014: 2430 Bailii TFEU 49 European Updated: 24 December 2021; Ref: scu.539893

Kronos International Inc v Finanzamt Leverkusen: ECJ 11 Sep 2014

ECJ Judgment – Reference for a preliminary ruling – Articles 49 TFEU and 54 TFEU – Freedom of establishment – Articles 63 TFEU and 65 TFEU – Free movement of capital – Tax legislation – Corporation tax – Legislation of a Member State designed to eliminate double taxation of distributed profits – Imputation method applied … Continue reading Kronos International Inc v Finanzamt Leverkusen: ECJ 11 Sep 2014

VP Capital (Freedom of Establishment): ECJ 10 Nov 2022

Reference for a preliminary ruling – Freedom of establishment – Article 49 and 54 TFEU – Transfer of a company’s registered office to a Member State other than that in which it was incorporated – Recovery of write-downs recorded prior to the transfer – Exemption – Comparability of situations Citations: C-414/21, [2022] EUECJ C-414/21, ECLI:EU:C:2022:871 … Continue reading VP Capital (Freedom of Establishment): ECJ 10 Nov 2022

Scotch Whisky Association and Others v The Lord Advocate and Another: SC 15 Nov 2017

The Association challenged the imposition of minimum pricing systems for alcohol, saying that it was in breach of European law. After a reference to the ECJ, the Court now considered its legality. Held: The Association’s appeal failed. Minimum pricing was a proportionate way of achieving a legitimate aim. From the outset, concern about the health … Continue reading Scotch Whisky Association and Others v The Lord Advocate and Another: SC 15 Nov 2017

The Scotch Whisky Association and Others, Re Judicial Review: SCS 3 May 2013

(Outer House, Court of Session) The petitioners challenged the legality of an enactment of the Scottish Parliament – the Act. They also challenged the legality of the Scottish Ministers’ decision that they would make an Order setting the minimum price at 50 pence per unit of alcohol. Held: The claim was rejected Judges: Lord Doherty … Continue reading The Scotch Whisky Association and Others, Re Judicial Review: SCS 3 May 2013

Sanneh and Others v Secretary of State for Work and Pensions: CA 10 Feb 2015

The appeals concerned the question of whether ‘Zambrano carers’, who are non-EU citizens responsible for the care of an EU citizen child, are entitled to social assistance (that is, non-contributory welfare benefits) on the same basis as EU citizens lawfully resident here. Currently, Zambrano carers who are in need and unable to work receive benefits … Continue reading Sanneh and Others v Secretary of State for Work and Pensions: CA 10 Feb 2015

Administration Des Contributions En Matiere D’Impots: ECJ 6 Sep 2012

ECJ Freedom of establishment – Article 49 TFEU – Tax legislation – Capital tax – Conditions for granting a reduction in capital tax – Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State – Restriction – Justification – Overriding reasons in the public interest … Continue reading Administration Des Contributions En Matiere D’Impots: ECJ 6 Sep 2012

Blanco Perez v Chao Gomez: ECJ 1 Jun 2010

ECJ Article 49 TFEU Directive 2005/36/EC Freedom of establishment Public health Pharmacies Proximity Provision of medicinal products to the public Operating licence Territorial distribution of pharmacies Establishment of limits based on population density Minimum distance between pharmacies Candidates who have pursued professional activities on part of the national territory Priority Discrimination Judges: Skouris P Citations: … Continue reading Blanco Perez v Chao Gomez: ECJ 1 Jun 2010

Vale Epitesi kft: ECJ 12 Jul 2012

ECJ Articles 49 TFEU and 54 TFEU – Freedom of establishment – Principles of equivalence and effectiveness – Cross-border conversion – Refusal to add to register Judges: Lenaerts P Citations: C-378/10, [2012] EUECJ C-378/10, [2011] EUECJ C-378/10 Links: Bailii, Bailii European Updated: 04 November 2022; Ref: scu.463251

B and Others v Direct Tax (Judgment): ECJ 14 May 2020

Reference for a preliminary ruling – Articles 49 and 54 TFEU – Freedom of establishment – Tax legislation – Corporate tax – Parent companies and subsidiaries – Vertical and horizontal tax integration Citations: C-749/18, [2020] EUECJ C-749/18, ECLI:EU:C:2020:370 Links: Bailii Jurisdiction: European European Updated: 27 October 2022; Ref: scu.660171

Test Claimants In The FII Group Litigation v Commissioners of Inland Revenue: ECJ 12 Dec 2013

ECJ Judicial protection – Principle of effectiveness – Principles of legal certainty and the protection of legitimate expectations – Restitution of sums paid but not due – Remedies – National legislation – Curtailment of the limitation period for the applicable remedies without notice and retroactively Judges: M Ilesic P Citations: [2013] EUECJ C-362/12, C-362/12, [2014] … Continue reading Test Claimants In The FII Group Litigation v Commissioners of Inland Revenue: ECJ 12 Dec 2013

Test Claimants In The FII Group Litigation v Commissioners of Inland Revenue: ECJ 5 Sep 2013

ECJ Opinion – Recovery of national taxes which are contrary to European Union law – Limitation period for instituting proceedings – National legislation curtailing the limitation period with retroactive effect and without advance notice Judges: Wathelet AG Citations: C-362/12, [2013] EUECJ C-362/12 Links: Bailii Jurisdiction: European Citing: See Also – Test Claimants In The FII … Continue reading Test Claimants In The FII Group Litigation v Commissioners of Inland Revenue: ECJ 5 Sep 2013

A Oy: ECJ 19 Jul 2012

ECJ Opinion – Tax law – Freedom of establishment – Directive 2009/133/EEC – National income tax law – Merger of two companies resident in different Member States – Deductibility of losses of the transferring company in the Member State of the receiving company Judges: Kokott AG Citations: C-123/11, [2012] EUECJ C-123/11 Links: Bailii Jurisdiction: European … Continue reading A Oy: ECJ 19 Jul 2012

Commission v Estonia: ECJ 24 Nov 2011

ECJ Opinion – Failure to fulfill obligations – Objection of inadmissibility – Interveners – Freedom of movement for workers – Article 45 TFEU – Article 28 of the EEA Agreement – Tax legislation – Income tax – Pensions – Exemption for low income amount – Discrimination between resident and non-resident taxpayers Judges: Mr Niilo Jaaskinen … Continue reading Commission v Estonia: ECJ 24 Nov 2011

National Grid Indus v Inspecteur van de Rijnmond Belastingdienst / kantoor Rotterdam: ECJ 8 Sep 2011

ECJ Opinion – Freedom of establishment – Companies – Exit taxation for companies that move their headquarters to another Member State – Establishment and taxation of hidden reserves – unrealized foreign exchange gains Judges: Julianne Kokott AG Citations: C-371/10, [2011] EUECJ C-371/10 Links: Bailii Cited by: Opinion – National Grid Indus v Inspecteur van de … Continue reading National Grid Indus v Inspecteur van de Rijnmond Belastingdienst / kantoor Rotterdam: ECJ 8 Sep 2011

Alexandrou v Commission: ECFI 12 Nov 2015

ECJ Judgment – Appeal – Civil service – Recruitment – Notice of competition EPSO / AD / 231/12 -Not admission to participate in the assessment tests – Obligation to state reasons – Access to documents – Refusal of access to multiple choice questions posed in the admission tests – Secret of jury work – Regulation … Continue reading Alexandrou v Commission: ECFI 12 Nov 2015

United Kingdom v Parliament And Council: ECJ 12 Nov 2015

ECJ Judgment – Action for annulment – Regulation (EU) No 1316/2013 establishing the Connecting Europe Facility – Projects of common interest which relate to the territory of a Member State – Approval of that State – Extension of a rail freight corridor – Legal basis – Article 171 TFEU and second paragraph of Article 172 … Continue reading United Kingdom v Parliament And Council: ECJ 12 Nov 2015

Football Association Premier League and Others v QC Leisure: ECJ 3 Feb 2011

ECJ Advocate General’s Opinion – Satellite transmission of football matches – Marketing of decoder cards which have been lawfully placed on the market in other Member States – Directive 98/84/EC – Legal protection of services based on conditional access – Illicit access device – Directive 2001/29/EC – Harmonisation of certain aspects of copyright and related … Continue reading Football Association Premier League and Others v QC Leisure: ECJ 3 Feb 2011

Brouillard (Judgment) : ECJ 6 Oct 2015

Reference for a preliminary ruling – Freedom of movement of persons – Articles 45 TFEU and 49 TFEU – Workers – Employment in the public service – Directive 2005/36/EC – Recognition of professional qualifications – Definition of ‘regulated profession’ – Admission to a competition to recruit legal secretaries at the Cour de cassation (Belgium) Citations: … Continue reading Brouillard (Judgment) : ECJ 6 Oct 2015

Finanzamt Linz v Bundesfinanzgericht, Aussenstelle Linz: ECJ 6 Oct 2015

ECJ Judgment – Reference for a preliminary ruling – Articles 49 TFEU, 54 TFEU, 107 TFEU and 108(3) TFEU – Freedom of establishment – State aid – Taxation of groups of companies – Acquisition of a holding in a subsidiary – Depreciation of the goodwill – Limitation on holdings in resident companies Citations: ECLI:EU:C:2015:661, [2015] … Continue reading Finanzamt Linz v Bundesfinanzgericht, Aussenstelle Linz: ECJ 6 Oct 2015

Blanco Perez v Chao Gomez: ECJ 30 Sep 2009

ECJ (Freedom Of Establishment) (Opinion) The court looked at the competition implications of the control of licensing of pharmacies. Citations: C-570/07, [2009] EUECJ C-570/07 – O, C-571/07, [2009] EUECJ C-571/07 – O Links: Bailii, Bailii Cited by: Opinion – Blanco Perez v Chao Gomez ECJ 1-Jun-2010 ECJ Article 49 TFEU Directive 2005/36/EC Freedom of establishment … Continue reading Blanco Perez v Chao Gomez: ECJ 30 Sep 2009

Ymeraga v Ministre Du Travail, De L’Emploi Et De L’Immigration: ECJ 8 May 2013

ECJ Citizenship of the Union – Article 20 TFEU – Right of residence of third-country nationals who are family members of a Union citizen who has not exercised his right of freedom of movement – Fundamental rights Judges: R. Silva de Lapuerta Rap P Citations: C-87/12, [2013] EUECJ C-87/12, ECLI:EU:C:2013:291, [2013] 3 CMLR 33 Links: … Continue reading Ymeraga v Ministre Du Travail, De L’Emploi Et De L’Immigration: ECJ 8 May 2013

The Test Claimants In The FII Group Litigation v HM Revenue and Customs: ChD 18 Dec 2014

The company claimants had paid large sums in excess tax under a mistake of European law. Judges: Henderson J Citations: [2014] EWHC 4302 (Ch), [2015] BTC 3, [2015] STI 49, [2015] STC 1471 Links: Bailii Statutes: Value Added Tax Act 1994 94 Jurisdiction: England and Wales Citing: See Also – Test Claimants In The FII … Continue reading The Test Claimants In The FII Group Litigation v HM Revenue and Customs: ChD 18 Dec 2014

Gauweiler And Others v Deutscher Bundestag: ECJ 16 Jun 2015

ECJ Judgment – Reference for a preliminary ruling – Economic and monetary policy – Decisions of the Governing Council of the European Central Bank (ECB) on a number of technical features regarding the Eurosystem’s outright monetary transactions in secondary sovereign bond markets – Articles 119 TFEU and 127 TFEU – Powers conferred on the ECB … Continue reading Gauweiler And Others v Deutscher Bundestag: ECJ 16 Jun 2015

Mindpearl Ag v Revenue and Customs: FTTTx 18 Aug 2011

CORPORATION TAX -s 343 TA – impact of Article 43 (now 49 TFEU) – non-member state transferee – could rights of member state transferor be relied on? No as non EU national involved -Was s 343TA applicable? No in circumstances as 75% test not met – Were provisions discriminatory? No section applied to all companies … Continue reading Mindpearl Ag v Revenue and Customs: FTTTx 18 Aug 2011

Hansestadt Lubeck v Commission: ECFI 9 Sep 2014

ECJ Judgment – State aid – Airport charges – Lubeck Airport – Decision to initiate the procedure provided for in Article 108, paragraph 2, TFEU – Article 107, paragraph 1, TFEU – Manifest error of assessment – Article 10 of Regulation ( EC) 659/1999 Citations: T-461/12, [2014] EUECJ T-461/12 Links: Bailii Statutes: Regulation ( EC) … Continue reading Hansestadt Lubeck v Commission: ECFI 9 Sep 2014

Credit Mutuel Arkea v ECB: ECJ 18 Jun 2019

Opinion – Appeal – Economic and monetary policy – Article 127(6) TFEU – Regulation (EU) No 1024/2013 – Article 4(1)(g) – Prudential supervision of credit institutions on a consolidated basis – Regulation (EU) 468/2014 – Article 2(21)(c) – Regulation (EU) No 575/2013 – Article 10 – Group subject to prudential supervision – Institutions permanently affiliated … Continue reading Credit Mutuel Arkea v ECB: ECJ 18 Jun 2019

Masterfoods Ltd v HB Ice Cream Ltd: ECJ 14 Dec 2000

Masterfoods Ltd, a subsidiary of Mars Inc, brought proceedings in Ireland against HB Ice Cream Ltd, a subsidiary of Unilever, for a declaration that its agreements to provide retailers with freezer cabinets on terms that they stocked only HB ice cream contravened articles 81 and 82. On 28 May 1992 the High Court dismissed the … Continue reading Masterfoods Ltd v HB Ice Cream Ltd: ECJ 14 Dec 2000

Kornhaas v Thomas Dithmar: ECJ 10 Dec 2015

ECJ (Judgment) Reference for a preliminary ruling – Area of freedom, security and justice – Insolvency proceedings – Regulation (EC) No 1346/2000 -Article 4(1) – Determination of the applicable law – Legislation of a Member State laying down the obligation for a managing director of a company to reimburse that company for the payments made … Continue reading Kornhaas v Thomas Dithmar: ECJ 10 Dec 2015

Fenix International Ltd v Revenue and Customs: FTTTx 15 Dec 2020

Vat – Validity of European Commission Implementing Regulation (EU) No. 282/2011 – Application for reference to CJEU under art 267 TFEU – Validity of European Commission Implementing Regulation – test to be applied – Order for referral – Interpretation of Council Implementing Regulation – test to be applied – application for reference refused Citations: [2020] … Continue reading Fenix International Ltd v Revenue and Customs: FTTTx 15 Dec 2020

Ruiz Zambrano (European Citizenship): ECJ 8 Mar 2011

ECJ Citizenship of the Union – Article 20 TFEU – Grant of right of residence under European Union law to a minor child on the territory of the Member State of which that child is a national, irrespective of the previous exercise by him of his right of free movement in the territory of the … Continue reading Ruiz Zambrano (European Citizenship): ECJ 8 Mar 2011

Rendon Marin (Judgment : Citizenship Of The Union): ECJ 13 Sep 2016

ECJ (Grand Chamber) Reference for a preliminary ruling – Citizenship of the Union – Articles 20 and 21 TFEU – Directive 2004/38/EC – Right of a third-country national with a criminal record to reside in a Member State – Parent having sole care of two minor children, who are Union citizens – First child possessing … Continue reading Rendon Marin (Judgment : Citizenship Of The Union): ECJ 13 Sep 2016

Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs: UTTC 16 May 2018

INCOME TAX – pension fund lending overseas shares under stock lending arrangements – ICTA 1988, Sch 23A – manufactured overseas dividends (‘MODs’) representative of dividends on overseas shares – whether a difference in UK tax treatment between MODs and manufactured dividends representative of dividends on UK shares was a restriction on movement of capital – … Continue reading Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs: UTTC 16 May 2018

Commission v Hungary – C-171/17: ECJ 14 Jun 2018

(Opinion) Failure of a Member State to fulfill obligations – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Directive 2006/123 / EC – Articles 15 and 16 – Restrictions – Justification – Necessity – Proportionality – National system of mobile payment – Exclusive right – Monopoly … Continue reading Commission v Hungary – C-171/17: ECJ 14 Jun 2018

Routier and Another v Revenue and Customs: CA 16 Sep 2016

Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of capital. The revenue contended that the gift by a Jersey resident was to … Continue reading Routier and Another v Revenue and Customs: CA 16 Sep 2016

Sosiaali- Ja Terveysalan Lupa- Ja Valvontavirasto (Formation Medicale De Base): ECJ 3 Mar 2022

Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Scope – Conditions for obtaining authorisation to pursue the profession of doctor independently in the host Member State – Diploma issued in the home Member State – Right to pursue the profession of doctor limited to a period of three years … Continue reading Sosiaali- Ja Terveysalan Lupa- Ja Valvontavirasto (Formation Medicale De Base): ECJ 3 Mar 2022

Viva Telecom Bulgaria (Taxation – Withholding Tax On Notional Interest On An Interest-Free Loan – Judgment): ECJ 24 Feb 2022

Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of … Continue reading Viva Telecom Bulgaria (Taxation – Withholding Tax On Notional Interest On An Interest-Free Loan – Judgment): ECJ 24 Feb 2022

Prefeta v Secretary of State for Work and Pensions: ECJ 28 Feb 2018

(Opinion) Reference for a preliminary ruling – Freedom of movement for persons – Article 45 TFEU – Chapter 2 of Annex XII to the 2003 Act concerning the conditions of accession – Possibility of derogation by the United Kingdom from Article 7(2) of Regulation (EU) No 492/2011 and from Article 7(3) of Directive 2004/38/EC – … Continue reading Prefeta v Secretary of State for Work and Pensions: ECJ 28 Feb 2018

Secretary of State for Work and Pensions v Gubeladze: SC 19 Jun 2019

The claimant had come from Latvia to the UK in 2008, but not registered under the Worker Registration Scheme until 2010. She now sought state pension credit. The SS appealed from a judgment that it was to calculate her entitlement to include her work before registration. It was additionally argued that a national measure adopted … Continue reading Secretary of State for Work and Pensions v Gubeladze: SC 19 Jun 2019

Prefeta v Secretary of State for Work and Pensions: ECJ 13 Sep 2018

Reference for a preliminary ruling – Freedom of movement for persons – Article 45 TFEU – 2003 Act of Accession – Chapter 2 of Annex XII – Whether a Member State may derogate from Article 7(2) of Regulation (EU) No 492/2011 and Article 7(3) of Directive 2004/38/EC – Polish national who has not completed a … Continue reading Prefeta v Secretary of State for Work and Pensions: ECJ 13 Sep 2018

Lloyd’s of London v Agenzia Regionale per la Protezione dell’Ambiente della Calabria: ECJ 8 Feb 2018

(Competition – Judgment) Reference for a preliminary ruling – Public procurement – Articles 49 and 56 TFEU – Directive 2004/18/EC – Reasons for exclusion from a tendering procedure – Insurance services – Participation of several Lloyd’s of London syndicates in the same tendering procedure – Signature of tenders by the Lloyd’s of London General Representative … Continue reading Lloyd’s of London v Agenzia Regionale per la Protezione dell’Ambiente della Calabria: ECJ 8 Feb 2018

Edeka-Handelsgesellschaft Hessenring v Commission: ECFI 5 Feb 2018

Provisions Governing The Institutions – Judgment – Access to documents – Regulation (EC) No 1049/2001 – Table of contents of the Commission file relating to a proceeding under Article 101 TFEU – Refusal of access – Obligation to state reasons – Obligation to inform remedies – Exception relating to the protection of the objectives of … Continue reading Edeka-Handelsgesellschaft Hessenring v Commission: ECFI 5 Feb 2018

Simma Federspiel v Provincia Autonoma di Bolzano: ECJ 20 Dec 2017

Freedom of Establishment Freedom of Establishment Freedom To Provide Services Internal Market – Principles Freedom of Movement for Workers – Reference for a preliminary ruling – Freedom of establishment and freedom of movement for workers – Articles 45 and 49 TFEU – Mutual recognition of diplomas, certificates and other evidence of formal qualifications in medicine … Continue reading Simma Federspiel v Provincia Autonoma di Bolzano: ECJ 20 Dec 2017

Malta Dental Technologists Association and Reynaud v Superintendent tas-Sahha Pubblika: ECJ 21 Sep 2017

Freedom of Establishment – Freedom To Provide Services : Judgment – Reference for a preliminary ruling – Directive 2005/36/EC – Recognition of professional qualifications – Dental technologists – Conditions governing the practice of the profession in the host Member State – Requirement for the compulsory intermediation of a dental practitioner – Application of that requirement … Continue reading Malta Dental Technologists Association and Reynaud v Superintendent tas-Sahha Pubblika: ECJ 21 Sep 2017

Thelen Technopark Berlin: ECJ 18 Jan 2022

Judgment – Reference for a preliminary ruling – Freedom to provide services – Article 49 TFEU – Directive 2006/123/EC – Article 15 – Architects’ and engineers’ fees – Fixed minimum tariffs – Direct effect – Judgment establishing a failure to fulfil obligations delivered during proceedings before a national court or tribunal Citations: C-261/20, [2022] EUECJ … Continue reading Thelen Technopark Berlin: ECJ 18 Jan 2022

ONP And Others v Commission: ECFI 10 Dec 2014

ECJ (Judgment) Competition – Agreements – French Market analyzes of Medical Biology – Decision finding an infringement of Article 101 TFEU – Association of undertakings – Professional body – Purpose of inspection and investigation – Conditions for application of Article 101 TFEU – Infringement by object – Minimum price and barriers to the development of … Continue reading ONP And Others v Commission: ECFI 10 Dec 2014

Congregacion De Escuelas Pias Provincia Betania: ECJ 27 Jun 2017

(Judgment) Reference for a preliminary ruling – State aid – Article 107 (1) TFEU – Concept of’ State aid ‘- Concepts of’ undertaking ‘and’ economic activity ‘- Other conditions for the application of Article 107 (1) TFEU – Article 108 (1) and (3) TFEU – Concepts of ‘existing aid’ and ‘new aid’ – Agreement of … Continue reading Congregacion De Escuelas Pias Provincia Betania: ECJ 27 Jun 2017

Nzolameso v City of Westminster: SC 2 Apr 2015

The court was asked ‘When is it lawful for a local housing authority to accommodate a homeless person a long way away from the authority’s own area where the homeless person was previously living? ‘ The claimant said that on applying for housing she had been rehoused outside the Borough and that the Coucil had … Continue reading Nzolameso v City of Westminster: SC 2 Apr 2015

Commission v Breyer: ECJ 18 Jul 2017

ECJ (Judgment) Appeal – Access to documents of the institutions – Article 15 (3) TFEU – Regulation (EC) No 1049/2001 – Application for access to the pleadings lodged by the Republic of Austria in connection with the application Commission v Austria (C-189/09, unpublished, EU: C: 2010: 455) – Documents in the possession of the European … Continue reading Commission v Breyer: ECJ 18 Jul 2017

Eon Biofor Sverige AB v Statens energimyndighe: ECJ 22 Jun 2017

ECJ (Judgment) Reference for a preliminary ruling – Promotion of energy from renewable sources – Biofuels used for transport – Directive 2009/28/EC – Article 18(1) – ‘Mass balance’ system to ensure that biogas meets the prescribed sustainability criteria – Validity – Articles 34 and 114 TFEU – National legislation requiring mass balance to be carried … Continue reading Eon Biofor Sverige AB v Statens energimyndighe: ECJ 22 Jun 2017

Online Games and Others v Landespolizeidirektion Oberosterreich: ECJ 14 Jun 2017

ECJ (Freedom of Establishment – Freedom To Provide Services : Judgment) Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Games of chance – Restrictive legislation of a Member State – Penal administrative sanctions – Overriding reasons in the public interest … Continue reading Online Games and Others v Landespolizeidirektion Oberosterreich: ECJ 14 Jun 2017

Eschenbrenner v Bundesagentur fur Arbeit: ECJ 2 Mar 2017

ECJ (Judgment) Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 7 – Equal treatment – Frontier worker subject to income tax in the Member State of residence – Benefit paid by the Member State of employment in the event of the … Continue reading Eschenbrenner v Bundesagentur fur Arbeit: ECJ 2 Mar 2017

Commission v Czech Republic (Freedom of Movement for Workers – Judgment) French Text: ECJ 15 Mar 2018

State failure – Article 49 TFEU – Freedom of establishment – Notaries – Condition of nationality – Article 51 TFEU – Participation in the exercise of public authority Citations: C-575/16, [2018] EUECJ C-575/16, ECLI:EU:C:2018:186 Links: Bailii Jurisdiction: European Legal Professions Updated: 06 February 2022; Ref: scu.606489

Commission v Hungary – C-392/15: ECJ 1 Feb 2017

ECJ (Judgment) Failure of a Member State to fulfil obligations – Article 49 TFEU – Freedom of establishment – Notaries – Nationality requirement – Article 51 TFEU – Connection with the exercise of official authority Citations: ECLI:EU:C:2017:73, [2017] EUECJ C-392/15 Links: Bailii Jurisdiction: European Legal Professions Updated: 29 January 2022; Ref: scu.573826

Anonymous Geniki Etairia Tsimenton Iraklis (Aget Iraklis) v Ypourgos Ergasias and Others: ECJ 21 Dec 2016

ECJ Judgment – Reference for a preliminary ruling – Directive 98/59 / EC – approximation of the laws of the Member States relating to collective redundancies – Article 49 TFEU – Freedom of establishment – Charter of Fundamental Rights of the European Union – Article 16 – Freedom of enterprise – National law conferring on … Continue reading Anonymous Geniki Etairia Tsimenton Iraklis (Aget Iraklis) v Ypourgos Ergasias and Others: ECJ 21 Dec 2016

Ullens De Schooten: ECJ 15 Nov 2016

ECJ (Judgment) Preliminary reference – Fundamental Freedoms – Articles 49, 56 and 63 TFEU – Situation in which all the elements are confined within a Member State – Non-contractual liability of a Member State for damage caused to individuals by breaches of law Union attributable to the national legislature and the national courts ECLI:EU:C:2016:874, [2016] … Continue reading Ullens De Schooten: ECJ 15 Nov 2016

DTS Distribuidora De Television Digital v Commission: ECJ 10 Nov 2016

ECJ (Judgment) Appeal – State aid – State aid scheme in favour of the national public broadcast organisation – Public service obligations – Set-off – Article 106(2) TFEU – Decision declaring the aid scheme compatible with the internal market – Alteration of the method of financing – Tax measures – Tax imposed on pay-television operators … Continue reading DTS Distribuidora De Television Digital v Commission: ECJ 10 Nov 2016

Commission v Czech Republic C-525/14: ECJ 22 Sep 2016

ECJ (Judgment) Failure of a Member State to fulfil obligations – Free movement of goods – Article 34 TFEU – Quantitative restrictions on imports – Measures having equivalent effect – Precious metals hallmarked in a third country in accordance with Netherlands legislation – Import into the Czech Republic after being put into free circulation – … Continue reading Commission v Czech Republic C-525/14: ECJ 22 Sep 2016

Lundbeck v Commission (Judgment): ECFI 8 Sep 2016

ECJ Competition – Agreements, decisions and concerted practices – Market for antidepressant medicinal products containing the active pharmaceutical ingredient citalopram – Concept of restriction of competition ‘by object’ – Potential competition – Generic medicinal products – Barriers to market entry resulting from the existence of patents – Agreements concluded between a patent holder and generic … Continue reading Lundbeck v Commission (Judgment): ECFI 8 Sep 2016

Promoimpresa srl v Consorzio dei comuni della Sponda Bresciana del Lago di Garda e del Lago di Idro: ECJ 14 Jul 2016

ECJ (Judgment) Reference for a preliminary ruling – Public contracts and freedom of establishment – Article 49 TFEU – Directive 2006/123/EC – Article 12 – Concessions of State-owned maritime, lakeside and waterway property of an economic interest – Automatic extension – Lack of tender procedure ECLI:EU:C:2016:558, [2016] EUECJ C-458/14 Bailii European Contract Updated: 19 January … Continue reading Promoimpresa srl v Consorzio dei comuni della Sponda Bresciana del Lago di Garda e del Lago di Idro: ECJ 14 Jul 2016

Taiwo and Another v Olaigbe and Others: SC 22 Jun 2016

The claimants had been brought here illegally to act as servants for the defendants. They were taken advantage of and abused. They made several claims, but now appealed against rejection of their claims for discrimination. The court was asked whether discrimination because of, or on grounds of, immigration status amounts to discrimination because of, or … Continue reading Taiwo and Another v Olaigbe and Others: SC 22 Jun 2016

Bank Mellat v Council: ECFI 2 Jun 2016

ECJ (Judgment) Common foreign and security policy – Restrictive measures against Iran – Restrictions on transfers of funds involving Iranian financial institutions – Jurisdiction of the General Court – Action for annulment – Regulatory act not entailing implementing measures – Whether directly concerned – Interest in bringing proceedings – Admissibility – Proportionality – Obligation to … Continue reading Bank Mellat v Council: ECFI 2 Jun 2016

Moreda-Riviere Trefilera SA v Commission: ECFI 2 Jun 2016

ECJ (Judgment) Competition – Cartels – European market for pre-stressing steel – Price fixing, market sharing and exchange of sensitive commercial information – Decision finding an infringement of Article 101 TFEU – Economic unit – Direct participation in the infringement – derivative liability of parent companies – business Succession – complex infringement – single and … Continue reading Moreda-Riviere Trefilera SA v Commission: ECFI 2 Jun 2016

HX v Council: ECFI 2 Jun 2016

(Judgment (Extracts)) ACTION brought on the basis of Article 263 TFEU seeking the annulment of Council Implementing Decision 2014/488/CFSP of 22 July 2014 implementing Decision 2013/255/CFSP concerning restrictive measures against Syria (OJ 2014 L 217, p. 49), of Council Implementing Regulation (EU) No 793/2014 of 22 July 2014 implementing Regulation (EU) No 36/2012 concerning restrictive … Continue reading HX v Council: ECFI 2 Jun 2016

Aures Holdings v Odvolaci financni reditelstvi: ECJ 27 Feb 2020

Tax Legislation – Corporation Tax – Transfer of A Company’s Place of Effective Management To A Member State Other Than Its Registered Seat – Judgment – Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Tax legislation – Corporation tax – Transfer of a company’s place of effective management to … Continue reading Aures Holdings v Odvolaci financni reditelstvi: ECJ 27 Feb 2020

AT v Daniel B and Others: ECJ 27 Feb 2020

(Opinion) Reference for a preliminary ruling – Medicines for human use not subject to compulsory medical prescription – Online sale – Advertising for the website of a pharmacy dispensary – Limitations – Obligation to have the patient complete a health questionnaire before the validation of his first order on the website of a pharmacy dispensary … Continue reading AT v Daniel B and Others: ECJ 27 Feb 2020

Prudential Assurance Company Ltd v Revenue and Customs: SC 25 Jul 2018

PAC sought to recover excess advance corporation tax paid under a UK system contrary to EU law. It was now agreed that some was repayable but now the quantum. Five issues separated the parties. Issue I: does EU law require the tax credit to be set by reference to the overseas tax actually paid, as … Continue reading Prudential Assurance Company Ltd v Revenue and Customs: SC 25 Jul 2018

Commission v Poland C-715/17: ECJ 2 Apr 2020

Emergency Situation Characterised By A Sudden Influx of Third-Country Nationals Into Certain Member States – Judgment – Failure of a Member State to fulfil obligations – Decisions (EU) 2015/1523 and (EU) 2015/1601 – Article 5(2) and 5(4) to 5(11) of each of those decisions – Provisional measures in the area of international protection for the … Continue reading Commission v Poland C-715/17: ECJ 2 Apr 2020

Commission v Poland C-791/19: ECJ 8 Apr 2020

(Order) Interim application – Article 279 TFEU – Request for interim measures – Article 19, paragraph 1, second subparagraph, TEU – Independence of the Izba Dyscyplinarna (disciplinary chamber) of the Sad Najwyzszy (Supreme Court, Poland) C-791/19, [2020] EUECJ C-791/19_CO, ECLI: EU: C: 2020: 277, [2021] EUECJ C-791/19 Bailii, Bailii European Legal Professions Updated: 14 January … Continue reading Commission v Poland C-791/19: ECJ 8 Apr 2020

SC v Eulex Kosovo: ECJ 5 Mar 2020

(Appeal – Arbitration Clause – Opinion) Appeal – Arbitration clause – Contract staff of EU international missions – Common Foreign and Security Policy – Jurisdiction of the EU Courts – Contractual dispute – Admissibility – Concept of act separable from its contractual context – Partial reclassification of the action – Action for annulment – Contractual … Continue reading SC v Eulex Kosovo: ECJ 5 Mar 2020

Sparkasse Allgau v Finanzamt Kempten: ECJ 14 Apr 2016

ECJ (Judgment) Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Legislation of a Member State requiring credit institutions to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax – Application of that legislation to branches established in another Member State in … Continue reading Sparkasse Allgau v Finanzamt Kempten: ECJ 14 Apr 2016

Anglo Austrian AAB and Belegging-Maatschappij ‘Far-East’ v ECB: ECFI 15 Apr 2020

(Order) Interim application – Article 279 TFEU – Request for interim measures – Article 19, paragraph 1, second subparagraph, TEU – Independence of the Izba Dyscyplinarna (disciplinary chamber) of the Sad Najwyzszy (Supreme Court, Poland) T-797/19, [2020] EUECJ T-797/19_CO, ECLI: EU: T: 2020 Bailii European Legal Professions Updated: 13 January 2022; Ref: scu.654959

Caisse Pour L’Avenir Des Enfants (Enfant Du Conjoint D’Un Travailleur Frontalier) v FV: ECJ 2 Apr 2020

(Judgment) Reference for a preliminary ruling – Article 45 TFEU – Social security for migrant workers – Regulation (EC) No 883/2004 – Article 1, sub i) – Free movement of workers – Equal treatment – Social benefits – Directive 2004/38 / EC – Article 2, point 2 – Regulation (EU) No 492/2011 – Article 7, … Continue reading Caisse Pour L’Avenir Des Enfants (Enfant Du Conjoint D’Un Travailleur Frontalier) v FV: ECJ 2 Apr 2020

Budapest Bank and Others: ECJ 2 Apr 2020

(Judgment) Reference for a preliminary ruling – Competition – Agreements – Article 101 (1) TFEU – Card payment systems – Interbank agreement fixing the level of interchange fees – Agreement restricting competition both in terms of its object and effect – Concept of restriction competition ‘by object’ C-228/18, [2020] EUECJ C-228/18, ECLI: EU: C: 2020: … Continue reading Budapest Bank and Others: ECJ 2 Apr 2020

UTi Worldwide And Others v Commission (Judgment): ECFI 29 Feb 2016

ECJ Competition – Agreements, decisions and concerted practices – International air freight forwarding services – Decision finding an infringement of Article 101 TFEU – Surcharges and tariff mechanisms having an impact on the final price of services – Errors of assessment – Proof – Whether trade between Member States affected – Appreciable effect on competition … Continue reading UTi Worldwide And Others v Commission (Judgment): ECFI 29 Feb 2016

Schenker v Commission (Judgment): ECFI 29 Feb 2016

ECJ Competition – Agreements, decisions and concerted practices – International air freight forwarding services – Decision finding an infringement of Article 101 TFEU – Price fixing – Surcharges and charging mechanisms affecting the final price – Evidence contained in an application for immunity – Protection of the confidentiality of communications between lawyers and clients – … Continue reading Schenker v Commission (Judgment): ECFI 29 Feb 2016

Commission v Hungary: ECJ 23 Feb 2016

ECJ Judgment – Failure of a Member State to fulfil obligations – Directive 2006/123/EC – Articles 14 to 16 – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Conditions for issuing vouchers entailing a tax advantage which are provided by employers to their employees and may … Continue reading Commission v Hungary: ECJ 23 Feb 2016

Toshiba Corporation v Commission: ECJ 20 Jan 2016

ECJ Judgment – Appeal – Competition – Agreements, decisions and concerted practices – Article 101(1) TFEU – Power transformers market – Oral market-sharing agreement (‘Gentlemen’s Agreement’) – Restriction of competition ‘by object’ – Barriers to entry – Presumption of participation in an unlawful cartel – Fines – Guidelines on the method of setting fines (2006) … Continue reading Toshiba Corporation v Commission: ECJ 20 Jan 2016

Casta And Others v Azienda Sanitaria Locale di Cirie, Chivasso e Ivrea and Others: ECJ 28 Jan 2016

ECJ Judgment – Reference for a preliminary ruling – Public contracts – Articles 49 TFEU and 56 TFEU – Directive 2004/18/CE – Medical transport services – National legislation authorising regional health authorities to entrust medical transport activities to registered voluntary associations fulfilling the legal requirements, directly and without advertising, by means of reimbursement of the … Continue reading Casta And Others v Azienda Sanitaria Locale di Cirie, Chivasso e Ivrea and Others: ECJ 28 Jan 2016

Parliament v Council: ECJ 15 Dec 2015

ECJ Judgment – Actions for annulment – Regulation (EU) No 1385/2013 – Directive 2013/62/EU – Directive 2013/64/EU – Legal basis – Article 349 TFEU – Outermost regions of the European Union – Amendment of the status of Mayotte with regard to the European Union C-132/14, [2015] EUECJ C-132/14, ECLI:EU:C:2015:813 Bailii Regulation (EU) No 1385/2013, Directive … Continue reading Parliament v Council: ECJ 15 Dec 2015

Grupo Itevelesa And Others v OCA Inspeccion Tecnica de Vehiculos SA: ECJ 15 Oct 2015

ECJ Judgment – Reference for a preliminary ruling – Articles 49 TFEU and 51 TFEU – Freedom of establishment – Directive 2006/123/EC – Scope – Services in the internal market – Directive 2009/40/EC – Access to vehicle roadworthiness testing activities – Exercise by a private body – Activities connected with the exercise of official authority … Continue reading Grupo Itevelesa And Others v OCA Inspeccion Tecnica de Vehiculos SA: ECJ 15 Oct 2015

Commission v Latvia: ECJ 10 Sep 2015

Judgment – Failure of a Member State to fulfil obligations – Article 49 TFEU – Freedom of establishment – Notaries – Nationality requirement – Article 51 TFEU – Connection with the exercise of official authority C-151/14, [2015] EUECJ C-151/14, ECLI:EU:C:2015:577 Bailii European Legal Professions Updated: 03 January 2022; Ref: scu.552170

Unic And Uni Co Pel v FS Retail and others: ECJ 16 Jul 2015

ECJ Judgment – Reference for a preliminary ruling – Free movement of goods – Articles 34, 35 and 36 TFEU – Measures having equivalent effect – Directive 94/11/EC – Articles 3 and 5 – Exhaustive harmonisation – Bar on impeding the placing on the market of footwear which complies with the labelling requirements of Directive … Continue reading Unic And Uni Co Pel v FS Retail and others: ECJ 16 Jul 2015

Commission v Parliament and Council: ECJ 16 Jul 2015

ECJ (Grand Chamber) Judgment – Actions for annulment – Regulation (EU) No 1289/2013 – Article 1(1) and (4) – Regulation (EC) No 539/2001 – Article 1(4)(f) – Article 290 TFEU – Suspension of exemption from the visa requirement – Insertion of a footnote – Amendment of the legislative act V. Skouris, P C-88/14, [2015] EUECJ … Continue reading Commission v Parliament and Council: ECJ 16 Jul 2015

Gullotta And Farmacia Di Gullotta Davide and Co SAS v Ministero della Salute etc: ECJ 2 Jul 2015

ECJ Reference for a preliminary ruling – Articles 49 TFEU, 102 TFEU and 106 TFEU – Freedom of establishment – Principle of non-discrimination – Abuse of dominant position – Article 15 of the Charter of Fundamental Rights of the European Union – Inadmissibility L. Bay Larsen, P C-497/12, [2015] EUECJ C-497/12, ECLI:EU:C:2015:436 Bailii European European … Continue reading Gullotta And Farmacia Di Gullotta Davide and Co SAS v Ministero della Salute etc: ECJ 2 Jul 2015

Germany v Commission: ECJ 9 Jul 2015

ECJ Judgment – Reference for a preliminary ruling – Articles 49 TFEU, 102 TFEU and 106 TFEU – Freedom of establishment – Principle of non-discrimination – Abuse of dominant position – Article 15 of the Charter of Fundamental Rights of the European Union – Inadmissibility C-360/14, [2015] EUECJ C-360/14, ECLI:EU:C:2015:436 Bailii European, Human Rights, Commercial … Continue reading Germany v Commission: ECJ 9 Jul 2015

Presidenza del Consiglio dei Ministri and others v Rina Services And Others: ECJ 16 Jun 2015

Judgment – Request for a preliminary ruling – Articles 49 TFEU, 51 TFEU and 56 TFEU – Freedom of establishment – Connection with the exercise of official authority – Directive 2006/123/EC – Article 14 – Bodies responsible for verifying and certifying that undertakings carrying out public works comply with the conditions laid down by law … Continue reading Presidenza del Consiglio dei Ministri and others v Rina Services And Others: ECJ 16 Jun 2015

Timab Industries and CFPR v Commission: ECFI 20 May 2015

ECJ Judgment – Competition – Agreements, decisions and concerted practices – European market for animal feed phosphates – Decision finding an infringement of Article 101 TFEU – Allocation of sales quotas, coordination of prices and conditions of sale and exchange of commercially sensitive information – Applicant’s withdrawal from the settlement procedure – Fines – Obligation … Continue reading Timab Industries and CFPR v Commission: ECFI 20 May 2015

Verder Labtec GmbH and Co. KG v Finanzamt Hilden: ECJ 21 May 2015

ECJ Judgment – Reference for a preliminary ruling – Taxation – Freedom of establishment – Article 49 TFEU – Restrictions – Staggered recovery of tax on unrealised capital gains – Preservation of allocation of powers of taxation between Member States – Proportionality C-657/13, [2015] EUECJ C-657/13, ECLI:EU:C:2015:331 Bailii European European, Capital Gains Tax Updated: 30 … Continue reading Verder Labtec GmbH and Co. KG v Finanzamt Hilden: ECJ 21 May 2015

Commission v Germany: ECJ 16 Apr 2015

ECJ Judgment – Failure of a Member State to fulfil obligations – Tax legislation -Deferral of taxation of capital gains realised on the sale of certain capital assets – Recovery of the tax – Freedom of establishment – Article 49 TFEU – Article 31 of the EEA Agreement – Difference in treatment between permanent establishments … Continue reading Commission v Germany: ECJ 16 Apr 2015

ASL N.5 ‘Spezzino’, And Others: ECJ 14 Dec 2011

ECJ Reference for a preliminary ruling – Ambulance services – National legislation reserving ambulance services for public health establishments to be registered voluntary associations fulfilling the legal requirements on a preferential basis – Compatibility with EU law – Public procurement – Articles 49 TFEU and 56 TFEU – Directive 2004/18/EC – Mixed services, covered both … Continue reading ASL N.5 ‘Spezzino’, And Others: ECJ 14 Dec 2011

Sogno Di Tolosa And Others v Ministero delle Finanze e dell’Economia etc: ECJ 12 Feb 2015

ECJ Order – Preliminary reference – Article 99 of the Rules of Procedure – Question referred identical – Articles 49 TFEU and 56 TFEU – Freedom of establishment – Freedom to provide services – Gambling – National legislation – Reorganization of the concession system using an alignment time deadlines – Re-tender – Concessions for less … Continue reading Sogno Di Tolosa And Others v Ministero delle Finanze e dell’Economia etc: ECJ 12 Feb 2015