Free Movement of Capital – Tax On The Income of Belgian Residents – Judgment – Failure of a Member State to fulfil obligations – Free movement of capital – Article 63 TFEU – Article 40 of the EEA Agreement – Tax on the income of Belgian residents – Calculation of income from immovable property – … Continue reading Commission v Belgium – C-110/17: ECJ 12 Apr 2018
ECJ (Judgment) Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Tax levied by a Member State on motor vehicles at the time of their first registration or of the first transfer of the right of ownership – Fiscal neutrality as between second-hand motor vehicles imported from other Member States and … Continue reading Budisan v Administra?ia Jude?eana a Finantelor Publice Cluj: ECJ 9 Jun 2016
ecJ Failure of a Member State to fulfil obligations Article 28 EC Concept of ‘measures having equivalent effect to quantitative restrictions on imports’ Prohibition on mopeds, motorcycles, motor tricycles and quadricycles towing a trailer in the territory of a Member State Road safety Market access Obstacle Proportionality. Citations: C-110/05, [2009] EUECJ C-110/05, [2009] 2 CMLR … Continue reading Commission v Italy (Free Movement Of Goods): ECJ 10 Feb 2009
ECJ Opinion – State aid – Competence of the Council – Third subparagraph of Article 108(2) TFEU – Existing aid schemes – Proposal for appropriate measures – Effects – Regulation No 659/1999 – Aid for investment in the purchase of agricultural land in Hungary Judges: Mengozzi AG Citations: C-121/10, [2013] EUECJ C-121/10 Links: Bailii Statutes: … Continue reading European Commission v Council Of The European Union: ECJ 17 Jan 2013
ECJ Social security – Child benefit – Articles 14(1)(a) and 14a(1)(a) of Regulation (EEC) No 1408/71 – Temporary work in another Member State – Legislation applicable – Right of a Member State other than the competent State to grant child benefit Citations: C-611/10, [2012] EUECJ C-611/10, [2011] EUECJ C-611/10 Links: Bailii, Bailii Cited by: See … Continue reading Hudzinski v Agentur fur Arbeit Wesel – Familienkasse: ECJ 16 Feb 2012
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
ECJ Internal taxation – Article 110 TFEU – pollution tax levied on the first registration of motor vehicles. Citations: C-263/10, [2011] EUECJ C-263/10 Links: Bailii European Updated: 16 September 2022; Ref: scu.441799
Judgment – Reference for a preliminary ruling – Articles 34 TFEU and 110 TFEU – Directive 94/62/EC – Articles 1(1), 7 and 15 – Distance selling and transport of alcoholic beverages from another Member State – Excise duty on certain beverage packaging – Exemption where packaging is integrated into a deposit and return system – … Continue reading Visnapuu v Kihlakunnansyyttaja: ECJ 12 Nov 2015
ECJ (Judgment) Failure to fulfill obligations – Article 110 TFEU – Internal taxation – Discriminatory taxation – used motor vehicles imported from other Member States – Determination of taxable value – Depreciation Rates Citations: ECLI: EU: C: 2016 453, C-200/15, [2016] EUECJ C-200/15 Links: Bailii Jurisdiction: European Taxes – Other Updated: 20 May 2022; Ref: … Continue reading Commission v Portugal C-200/15: ECJ 16 Jun 2016
Free Movement of Goods – Judgment – Reference for a preliminary ruling – Charges having an effect equivalent to customs duties – Article 30 TFEU – Internal taxation – Article 110 TFEU – Charge applied to exported petroleum products – Charge not passed on to the consumer – Tax burden for the taxpayer – Reimbursement … Continue reading Petrotel-Lukoil and Georgescu v Ministerul Economiei: ECJ 1 Mar 2018
ECJ Social security for migrant workers – Regulation (EEC) No 1408/71 – Articles 14(1)(a) and 14a(1)(a) – Articles 45 TFEU and 48 TFEU – Temporary work in a Member State other than that in which work is normally carried out – Family benefits – Applicable legislation – Possibility for child benefit to be granted by … Continue reading Hudzinski v Agentur fur Arbeit Wesel – Familienkasse: ECJ 12 Jun 2012
(Judgment) References for a preliminary ruling – Free movement of goods – Tax provisions – Internal taxation – Customs duties of a fiscal nature – Charges having equivalent effect – Formalities connected with the crossing of frontiers – Article 30 TFEU – Article 110 TFEU – Directive 92/12/EEC – Article 3(3) – Directive 2008/118/EC – … Continue reading Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio: ECJ 17 Dec 2015
ECJ (Judgment) Appeal – Competition – Agreements, decisions and concerted practices – Article 101 TFEU and Article 53 of the EEA Agreement – Worldwide market for liquid crystal display (LCD) panels – Price-fixing – Fines – Guidelines on the method of setting fines (2006) – Point 13 – Determination of value of sales – Joint … Continue reading LG Display And LG Display Taiwan v Commission: ECJ 23 Apr 2015
ECJ Judgment – Reference for a preliminary ruling – Excise duties – Directives 92/12/EEC and 2008/118/EC – Scope – Mineral oils and energy products – Lubricating oils used for purposes other than as motor fuels or as heating fuels – Not included – Excise duty levied on the consumption of energy products, imposed by a … Continue reading Minister Finansow v Oil Trading Poland: ECJ 12 Feb 2015
ECJ (Judgment) Reference for a preliminary ruling – Charges having equivalent effect to customs duties – Internal taxes – Import levy on manure imported into the Flanders region – Articles 30 TFEU and 110 TFEU – Levy payable by the importer – Different levies on imported manure and manure produced within the Flanders region JL … Continue reading Orgacom BVBA v Vlaamse Landmaatschappij: ECJ 2 Oct 2014
ECJ Grand Chamber – Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated – Freedom of establishment – Article 49 TFEU – Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States – Determination … Continue reading National Grid Indus v Inspecteur van de Rijnmond Belastingdienst / kantoor Rotterdam: ECJ 29 Nov 2011
ECJ Internal taxation – Article 110 TFEU – Registration duty – Similar domestic products – Neutrality of the tax between imported used automobile vehicles and similar vehicles already present on the national market C.G. Fernlund C-437/12, [2013] EUECJ C-437/12 Bailii European Updated: 28 November 2021; Ref: scu.519496
ECJ Competition – Agreements, decisions and concerted practices – Bathroom fittings and fixtures markets of Belgium, Germany, France, Italy, the Netherlands and Austria – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Coordination of price increases and exchange of sensitive business information – Attributability of unlawful conduct … Continue reading Laufen Austria Ag v European Commission: ECFI 16 Sep 2013
maneaECJ201504 ECJ Grand Chamber – Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Tax levied by a Member State on motor vehicles at the time of their first registration or of the first transfer of the right of ownership – Neutrality as between second-hand motor vehicles imported from other Member … Continue reading Manea v Institutia Prefectului Judetul Brasov: ECJ 14 Apr 2015
Judgment – Appeal – Placing of plant protection products on the market – Regulation (EC) No 1107/2009 – Renewal of the approval of the active substance glyphosate – Implementing Regulation (EU) 2017/2324 – Action for annulment brought by an . .