(1) In determining whether the absence of adequate provision for the childcare of the child of a Union citizen may be a factor capable of discouraging that Union citizen from effectively exercising his or her free movement rights under Article 45 TFEU, the Tribunal will need to undertake a wide evaluative assessment of the particular … Continue reading LS (Article 45 TFEU – Derivative Rights): UTIAC 9 Oct 2018
(1) A Union citizen who resides in a Member State of which he or she is a national is not a beneficiary under Article 3(1) of the Citizen’s Directive. (2) A dual Croatian/British citizen who was residing in the United Kingdom when Croatia joined the EU and who has never exercised EU Treaty rights does … Continue reading Kovacevic (British Citizen – Art 21 TFEU): UTIAC 5 Jul 2018
art218ECJ1410 ECJ Grand Chamber – Opinion – Opinion pursuant to Article 218(11) TFEU – Convention on the civil aspects of international child abduction – Accession of third States – Regulation (EC) No 2201/2003 – Exclusive external competence of the European Union – Risk of undermining the uniform and consistent application of EU rules and the … Continue reading Article 218(11) TFEU – Convention On The Civil Aspects Of International Child Abduction (Opinions Of The Court): ECJ 14 Oct 2014
Application for reference to CJEU under art 267 TFEU – Validity of European Commission Implementing Regulation effectively overturning UK Supreme Court decision – whether appellant’s arguments well founded that (a) the Regulation contains a ‘manifest error’ and was ultra vires the Commission’s powers and (b) the Regulation breaches the principle of sincere co-operation – reference … Continue reading Amoena (UK Ltd v Revenue and Customs (Customs Duty : Application for Reference To CJEU): FTTTx 7 Sep 2018
Action for annulment – Council Decision (EU) 2019/1754 – Accession of the European Union to the Geneva Act of the Lisbon Agreement on Appellations of Origin and Geographical Indications – Article 3(1) TFEU – Exclusive competence of the European Union – Article 207 TFEU – Common commercial policy – Commercial aspects of intellectual property – … Continue reading Commission v Council (Adhesion A L’Acte De Geneve) (Action for Annulment): ECJ 22 Nov 2022
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
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which … Continue reading Direktor Na Direktsia Obzhalvane I Danachno-Osiguritelna Praktika: ECJ 13 Oct 2022
Appeal – State aid – Aid planned by the United Kingdom in favour of Hinkley Point C nuclear power station – Contract for Difference, Secretary of State Agreement and Credit Guarantee – Decision declaring the aid compatible with the internal market – Public interest objective – Investment aid -Operating aid -Article 107(3)(c) TFEU – Article … Continue reading Austria v Commission (Appeal – Sate Aid – Aid Planned By The United Kingdom In Favour of Hinkley Point Nuclear Power Station – Opinion): ECJ 7 May 2020
ECJ Opinion – Actions for annulment – Authorisation of enhanced cooperation under Articles 20 TEU and 329 TFEU for the establishment of a ‘unitary patent’ – Actions for annulment on the grounds of lack of competence, misuse of powers and infringement of the Treaties – Creation of European intellectual property rights – Article 118 TFEU … Continue reading Spain and Italian Republic v Council: ECJ 11 Dec 2012
The Court of Justice held: ‘that there are very specific situations in which, despite the fact that the secondary law on the right of residence of third-country nationals does not apply and the Union citizen concerned has not made use of his freedom of movement, a right of residence must nevertheless be granted to a … Continue reading Secretary Of State For The Home Department v CS (Judgment : Citizenship Of The Union): ECJ 13 Sep 2016
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
The claimant sought damages after it had been established in 2001 that the defendants had engaged in an unlawful cartel to maintain the prices of vitamins. The defendants had paid fines, and now argued that the claims, begun in 2008, were out of time, the limitation period being 2 years from the infringement decision. The … Continue reading BCL Old Co Ltd and Others v BASF Plc and Others: SC 24 Oct 2012
ECJ Failure of a Member State to fulfil obligations – Citizenship of the Union – Right to move and reside freely – Articles 20 TFEU and 21 TFEU – Discrimination on grounds of nationality – Article 18 TFEU – Directive 2004/38/EC – Article 24 – Derogation – Scope – Member State in which reduced fares … Continue reading European Commission v Republic of Austria C-75/11: ECJ 4 Oct 2012
Question referred for a preliminary ruling – Internal market in electricity – Article 35 TFEU – Free movement of goods – Quantitative restrictions on exports – Measures having equivalent effect – Exports of electricity – National measure according to which electricity producers are obliged to trade all the electricity produced exclusively on a centralised competitive … Continue reading Hidroelectrica (Internal Market In Electricity – Exports of Electricity – Opinion): ECJ 2 Apr 2020
Challenge to payment of Zambrano Income Support Judges: Purle HHJ Citations: [2012] EWHC 1840 (Admin) Links: Bailii Jurisdiction: England and Wales Citing: Cited – 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 … Continue reading Sanneh, Regina (on The Application of) v Secretary of State for Work and Pensions: Admn 30 Apr 2012
Appeal – Competition – Agreements, decisions and concerted practices – Retail food packaging market – Decision finding an infringement of Article 101 TFEU – Regulation (EC) No 1/2003 – Article 23 – Article 6 of the European Convention on Human Rights – Fundamental right to a fair trial – Principle of equality of arms – … Continue reading Silver Plastics and Johannes Reifenhauser v Commission (Competition – Retail Food Packaging Market – Judgment): ECJ 22 Oct 2020
Reference for a preliminary ruling – Citizenship of the European Union – Articles 18 and 21 TFEU – Extradition of a Union citizen to a third State – Person acquiring Union citizenship after transferring the centre of his or her interests to the Member State from which extradition is requested – Scope of EU law … Continue reading Generalstaatsanwaltschaft Berlin (Citizenship of The European Union – Extradition of A Union Citizen To A Third State – Judgment): ECJ 17 Dec 2020
Competition – Association of undertakings – Speed skating events – Decision finding an infringement of Article 101 TFEU – Regulations of a sports federation – Balance between competition law and the specific nature of the sport – Sports betting – Court of Arbitration for Sport – Guidelines on the calculation of fines – Scope of … Continue reading International Skating Union v Commission (Competition – Speed Skating Events – Judgment): ECFI 16 Dec 2020
Reference for a preliminary ruling – Freedom of movement for persons – Article 21 TFEU – Principle of non-discrimination on grounds of nationality – Article 18 TFEU – Convention for the avoidance of double taxation – Public sector workers – Pensioner residing in a Member State other than that paying retirement pension and who does … Continue reading Istituto Nazionale Della Previdenza Sociale (Freedom of Movement for Persons – Non-Discrimination On Grounds of Nationality – Avoidance of Double Taxation – Judgment): ECJ 30 Apr 2020
Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Tax on financial transactions – Transactions relating to derivative financial instruments whose underlying security is a security issued by a company resident in the Member State of taxation – Tax due regardless of the place of conclusion of the transaction … Continue reading Societe Generale (Judgment): ECJ 30 Apr 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
INCOME TAX – section 186 Finance Act 2004 – relief from tax on income derived from investments held for purposes of registered pension scheme – whether German pension scheme deemed to be registered scheme or eligible to register – whether registration restriction on movement of capital contrary to Article 63 TFEU Citations: [2019] UKFTT 129 … Continue reading BAV-TMW Globaler Immobilienspezialfonds v Revenue and Customs (Income Tax/Corporation Tax : Pension Scheme): FTTTx 22 Feb 2019
Reference for a preliminary ruling – Free movement of workers – Article 45 (1) TFEU – Remuneration – Classification in the steps of a remuneration system – Remuneration system linking the benefit of higher remuneration to the length of service acquired with the same employer – Limitation of the taking into account of previous periods … Continue reading Land Niedersachsen (Periodes Anterieures D’Activite Pertinente) (Judgment): ECJ 23 Apr 2020
(Information) Appeal – Article 181 of the Rules of Procedure of the Court – Approximation of laws – Manufacture, presentation and sale of tobacco products and related products – Establishment and operation of a system for the traceability of tobacco products – Delegated regulation and implementing acts – Action for annulment – Admissibility – Article … Continue reading ITSA v Commission (Order): ECJ 2 Apr 2020
Section 32 of the UK Borders Act 2007 provides that where a person is sentenced to imprisonment of 12 months or more, he must be deported unless he falls within one of the statutory exceptions.Article 8 provides one such exception but there is no justification for saying that it will only be in exceptional circumstances … Continue reading Sanade and Others (British Children – Zambrano – Dereci): UTIAC 7 Feb 2012
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
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
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
Competition – Abuse of dominant position – Smart mobile devices – Decision finding an infringement of Article 102 TFEU and Article 54 of the EEA Agreement – Concepts of multi-sided platform and market (‘ecosystem’) – Operating system (Google Android) – App store (Play Store) – Search and browser applications (Google Search and Chrome) – Agreements … Continue reading Google and Alphabet v Commission (Google Android): ECFI 14 Sep 2022
ECJ (Judgment) Reference for a preliminary ruling – Article 56 TFEU – Freedom to provide services – Restrictions – Tax legislation – Taxation of interest received – Difference in treatment between resident financial institutions and non-resident financial institutions Citations: C-18/15, [2016] EUECJ C-18/15 Links: Bailii Jurisdiction: European European Updated: 19 September 2022; Ref: scu.566895
ECJ (Judgment) Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Civil servant of a Member State who has left the public service in order to be employed in another Member State – National legislation providing in that case for loss of the retirement pension rights acquired in … Continue reading Popperl v Land Nordrhein-Westfalen: ECJ 13 Jul 2016
The court considered the compatibility with EU law of regulations 21 and 24 of the 2006 Regulations, and the legality at common law of the appellant’s administrative detention from 3 April until 6 June 2012 and of bail restrictions thereafter until 2 January 2013. The regulations were designed to give effect to the Citizens Directive … Continue reading Nouazli, Regina (on The Application of) v Secretary of State for The Home Department: SC 20 Apr 2016
ECJ Judgment – Failure of a Member State to fulfil obligations – Freedom of movement for persons – Workers – Articles 45 TFEU and 48 TFEU – Old-age benefits – Difference of treatment on the ground of age – Civil servants from a Member State under the age of 45 who leave that Member State … Continue reading Commission v Cyprus: ECJ 21 Jan 2016
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
ECJ Opinion – Obligation of a lower court to comply with directions on interpretation given by a higher court – Procedural autonomy – Force of res judicata – Reconsideration of the Rheinmuhlen I case-law – Freedom to provide services – Article 56 TFEU – Social security – Article 22 of Regulation No 1408/71 – Medical … Continue reading Elchinov v Natsionalna zdravnoosiguritelna kasa: ECJ 10 Jun 2010
ECJ Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, on the free movement of persons – Article 25 of Annex I to the Agreement – Articles 63 TFEU and 64(1) TFEU – Free movement of capital – Company established under the law … Continue reading Fokus Invest v Finanzierungsberatung-Immobilientreuhand und Anlageberatung GmbH (FIAG): ECJ 11 Feb 2010
The parties disputed whether Mr Smith had been an employee of or worker with the company so as to bring associated rights into play. The contract required the worker to provide an alternate worker to cover if necessary. Held: The company’s appeal failed. Mr Smith was a worker: ‘there were features of the contract which … Continue reading Pimlico Plumbers Ltd and Another v Smith: SC 13 Jun 2018
ECJ Opinion – Free Movement of Persons – Higher education Public health Numerus clausus Residence requirement Equal treatment Principle of non’discrimination JustificationsSharpston AG said: ‘I take there to be direct discrimination when the category of those receiving a certain advantage and the category of those suffering a correlative disadvantage coincide exactly with the respective categories … Continue reading Bressol and Others, Chaverot and Others v Gouvernement de la Communaute francaise: ECJ 25 Jun 2009
ECJ (Judgment) Action for annulment – Article 290 TFEU – Concepts of ‘amending’ and ‘supplementing’ – Regulation (EU) No 1316/2013 – Article 21(3) – Scope of the power conferred on the European Commission – Need to adopt a separate legislative act – Delegated Regulation (EU) No 275/2014 Citations: [2016] EUECJ C-286/14, ECLI:EU:C:2016:183 Links: Bailii Jurisdiction: … Continue reading Parliament v Commission C-286/14: ECJ 17 Mar 2016
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
ECJ (Judgment) Reference for a preliminary ruling – Social security for migrant workers – Article 45 TFEU – Article 3(1) of Regulation (EEC) No 1408/71 – Old-age benefits – Principle of non-discrimination – Worker who, prior to retirement, has participated, in a Member State, in a part-time work scheme for older employees – Consideration for … Continue reading Larcher v Deutsche Rentenversicherung Bayern Sud: 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
ECJ Stability mechanism for the Member States whose currency is the euro – Decision 2011/199/EU – Amendment of Article 136 TFEU – Validity – Article 48(6) TEU – Simplified revision procedure – ESM Treaty – Economic and monetary policy – Competence of the Member States Judges: V Skouris, P Citations: C-370/12, [2012] EUECJ C-370/12, [2012] … Continue reading Pringle v Government of Ireland: ECJ 27 Nov 2012
Appeal – Strengthening of restrictive measures against the Islamic Republic of Iran – Sector-specific measures – Admissibility – Commencement of the Joint Comprehensive Plan of Action in the course of proceedings before the General Court of the European Union – Effect on interest in bringing appeal proceedings – Effect on continuation of interest in bringing … Continue reading Bank Mellat v Council (Appeal – Strengthening of Restrictive Measures v The Islamic Republic of Iran – Opinion): ECJ 30 May 2018
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
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
The appellant sought to enforce a international arbitration award against the respondent. The award was made under an arrangement which later became unlawful on Romania’s accession to the EU, and Romania obtained s stay pending resolution by the CJEU. Held: The stay was lifted. Judges: Lady Hale, Lord Reed, Lord Hodge, Lord Lloyd-Jones, Lord Sales … Continue reading Micula and Others v Romania: SC 19 Feb 2020
Constitutions Compatibility with EU law ECJ (Judgment) Reference for a preliminary ruling – Article 267 TFEU – Interlocutory procedure for review of constitutionality – Examination of whether a national law complies with both EU law and with the Constitution of the Member State concerned – Discretion enjoyed by a national court to refer questions to … Continue reading Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabruck: ECJ 7 Dec 2011
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
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 ) No 468/2014 – Article 2, point 21, point c) – Regulation (EU) No 575/2013 – Article 10 – Group subject to prudential supervision … Continue reading Credit Mutuel Arkea v ECB: ECJ 22 Oct 2019
ECJ State aid – Articles 107 TFEU and 108 TFEU – Benefits granted by a public airport operator to a low-cost airline – Decision to initiate a formal investigation procedure in respect of that measure – Obligation of Member States’ courts to abide by the Commission’s assessment in that decision concerning the existence of aid‘It … Continue reading Deutsche Lufthansa Ag v Flughafen Frankfurt-Hahn Gmbh, Intervener Ryanair Ltd: ECJ 21 Nov 2013
Judgment – State aid – German air transport market – Loan granted by Germany to Condor Flugdienst – Decision declaring the aid compatible with the internal market – Article 107(3)(c) TFEU – Guidelines on State aid for rescuing and restructuring undertakings in difficulty – Intrinsic difficulties that are not the result of an arbitrary allocation … Continue reading Ryanair v Commission (Condor; Aide Au Sauvetage): ECFI 18 May 2022
ECJ Opinion – Articles 18, 20 and 21 TFEU – Fundamental rights as general principles of European Union law – Article 7 of the Charter of Fundamental Rights of the European Union – European citizenship – Unemployment benefits – Child with the nationality of a Member State – Right of residence of parents who are … Continue reading Ruiz Zambrano (European Citizenship): ECJ 30 Sep 2010
Applications were made by foreign nationals, residing unlawfully in the UK, for leave to remain as the partners of British citizens with whom they had formed relationships during their unlawful residence, relying primarily on the duty imposed on the Secretary of State by the 1998 Act to act compatibly with the right to respect for … Continue reading Agyarko and Ikuga, Regina (on The Applications of) v Secretary of State for The Home Department: SC 22 Feb 2017
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
ECJ Grand Chamber – Citizenship of the Union – Right of residence of nationals of third countries who are family members of Union citizens – Refusal based on the citizen’s failure to exercise the right to freedom of movement – Possible difference in treatment compared with EU citizens who have exercised their right to freedom … Continue reading Dereci and Others (European Citizenship): ECJ 15 Nov 2011
Reference for a preliminary ruling – Border control, asylum, immigration – Article 20 TFEU – Charter of Fundamental Rights of the European Union – Articles 7 and 24 – Directive 2008/115/EC – Articles 5 and 11 – Third-country national subject to an entry ban – Application for residence for the purposes of family reunification with … Continue reading KA and Others (Regroupement Familial En Belgique) (Border Control, Asylum, Immigration – Judgment): ECJ 8 May 2018
Zambrano states that a non-member state national (‘TCN’) parent of an EU citizen child resident within the EU is entitled to reside in the EU. This is solely to avoid the EU citizen child being deprived of the substance of their Union citizenship rights on removal of the TCN parent from the EU. P an … Continue reading Patel v Secretary of State for The Home Department: SC 16 Dec 2019
This appeal concerns the rights of so-called ‘Zambrano carers’ and their children to financial support from the state. The appellant, an Algerian national married and had children here, but was refused housing after the break up the marriage. HC challenged the legality of the Regulations, contending that the denial of mainstream welfare and housing provision … Continue reading HC, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 Nov 2017
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
Reference for a preliminary ruling – Union citizenship – Article 20 TFEU – Access to social assistance and child benefit conditional on right of residence in a Member State – Third-country national responsible for the primary day-to-day care of her minor child, a national of that Member State – Obligation on the third-country national to … Continue reading Chavez-Vilchez and Others (Union Citizenship – Article 20 TFEU – Access To Social Assistance and Child Benefit Conditional On Right of Residence In A Member State : Judgment): ECJ 10 May 2017
1. Action for annulment – Acts subject to action – Meaning – Acts producing binding legal effects – Preparatory acts – Exclusion – Regulation imposing a provisional anti-dumping duty – Inadmissibility – Infringement of the right to effective judicial protection – Absence (Art. 263 TFEU; Regulation of the European Parliament and of the Council 2016/1036; … Continue reading Guangdong Haomei New Materials and Guangdong King Metal Light Alloy Technology v Commission (Dumping – Aluminium): ECJ 22 Dec 2021
ACTION for failure to fulfill obligations under Articles 258 and 260(3) TFEU Citations: C-86/18, [2018] EUECJ C-86/18 – CO, ECLI:EU:C:2018:658 Links: Bailii Jurisdiction: European European Updated: 28 April 2022; Ref: scu.621610
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
Competition – Agreements, decisions and concerted practices – European market for power cables – Decision finding an infringement of Article 101 TFEU – Single and continuous infringement – Proof of the infringement – Duration of participation – Public distancing – Calculation of the fine – Gravity of the infringement – Unlimited jurisdiction Citations: T-448/14, [2018] … Continue reading Hitachi Metals v Commission (Competition – European Market for Power Cables – Judgment) : ECFI 12 Jul 2018
Area of Freedom, Security and Justice – Special Procedure for Recognition of A Conviction In Another Member State – Judgment – Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2008/675/JHA – Taking account in new criminal proceedings of a previous conviction in another Member State – Special procedure for … Continue reading Lada C-390/16: ECJ 5 Jul 2018
Failure of A Member State To Fulfil Obligations – Environment – Landfill of Waste – Judgment – Failure of a Member State to fulfil obligations – Environment – Landfill of waste – Directive 1999/31/EC – Existing landfill sites – Article 14 – Definite decision on whether or not operations may continue – Article 13 – … Continue reading Commission v Slovakia C-626/16: ECJ 4 Jul 2018
Area of Freedom, Security and Justice – Opinion Reference for a preliminary ruling – Area of ??freedom, security and justice – Jurisdiction in civil and commercial matters – Article 23 of Regulation (EC) No 44/2001 – Jurisdiction clause in a distribution agreement – Distributor action for damages founded on the infringement of Article 102 TFEU … Continue reading Apple Sales International and Others v MJA, as liquidator of eBizcuss.com: ECJ 5 Jul 2018
‘The central question in these three appeals is whether the setting of default multilateral interchange fees (‘MIFs’) within the MasterCard and Visa payment card systems contravenes article 101 of the Treaty on the Functioning of the European Union 2012/C326/01 (the ‘TFEU’).[1] Article 101(1) provides that agreements between undertakings which may affect trade between Member States … Continue reading Sainsbury’s Supermarkets Ltd v Mastercard Incorporated and Others: CA 4 Jul 2018
(Judgment) Action for annulment – Decision (EU) 2015/1814 – Determination of the legal basis – Taking into account the effects of the measure – None – Article 192 (1) TFEU – Article 192 (2), first subparagraph, subparagraph ), TFEU – Measures significantly affecting the choice of a Member State between different energy sources and the … Continue reading Poland v Parliament and Council: ECJ 21 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
Environment – Judgment – Failure of a Member State to fulfill obligations – Urban waste water collection and treatment – Directive 91/271 / EEC – Articles 3, 4 and 10 – Judgment of the Court establishing a failure to fulfill obligations – Non-implementation – Article 260 (2) TFEU – Financial penalties – Time-limit and lump … Continue reading Commission v Italy C-251/17: ECJ 31 May 2018
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax. Held: Jersey was to be considered a third country for the purpose of a transfer of capital from the United Kingdom. The restriction of relief … Continue reading Routier and Another v Revenue and Customs: SC 16 Oct 2019
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
ECJ Judgment – Appeal – Article 81 EC – Agreements, decisions and concerted practices – Spanish market for penetration bitumen – Market sharing and price coordination – Excessive length of the proceedings before the General Court – Article 261 TFEU – Regulation (EC) No 1/2003 – Article 31 – Unlimited jurisdiction – Article 264 TFEU … Continue reading Galp Energia Espana And Others v Commission: ECJ 21 Jan 2016
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
Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision finding an infringement of Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Coordination of elements of the price of airfreight services (fuel surcharge, … Continue reading Singapore Airlines and Singapore Airlines Cargo v Commission: ECFI 30 Mar 2022
(Judgment) Reference for a preliminary ruling – Value added tax (VAT) – Protection of the Union’s financial interests – Article 4 (3) TEU – Article 325 (1) TFEU – Directive 2006/112 / EC – PIF Convention – Sanctions – Principles of equivalence and effectiveness – Failure to pay within the legislated time the VAT resulting … Continue reading Scialdone: ECJ 2 May 2018
Judgment – State aid – Aid granted under the Hungarian Law No XCIV of 2014 on the health contribution of tobacco companies – Aid resulting from a 2014 amendment to the Hungarian Food Chain and Food Chain Act of 2008 official control thereof – Taxes with progressive annual turnover rates – Decision to initiate the … Continue reading Hungary v Commission – T-554/15: ECFI 25 Apr 2018
Accession of New Member States – Croatia – Opinion – Request for a preliminary ruling – Accession of new Member States – Croatia – Transitional measures – Free movement of workers – Articles 56 and 57 TFEU – Freedom to provide services – Directive 96/71/EC – Posting of workers – Scope – Posting of Croatian … Continue reading Danieli and C Officine Meccaniche and Others: ECJ 26 Apr 2018
Competition – Abuse of Dominant Position – Judgment – Reference for a preliminary ruling – Competition – Abuse of dominant position – Article 102, second paragraph, point (c), TFEU – Concept of ‘competitive disadvantage’ – Discriminatory prices on a downstream market – Cooperative for the management of rights relating to copyright – Royalty payable by … Continue reading Meo – Servicos De Comunicacoes E Multimedia v Autoridade da Concorrencia: ECJ 19 Apr 2018
Judgment – Reference for a preliminary ruling – Procurement procedures of entities operating in the water, energy, transport and postal services sectors – Directive 2004/17/EC – Obligation to review prices after the award of the contract – No such obligation in Directive 2004/17/EC or arising from the general principles underlying Article 56 TFEU and Directive … Continue reading Consorzio Italian Management E Catania Multiservizi SpA v Rete Ferroviaria Italiana SpA: ECJ 19 Apr 2018
ECJ Judgment – Reference for a preliminary ruling – Social policy – Directive 2000/78 / EC – Equal treatment – Differential treatment based on religion or belief – Professional activities of churches or other organizations whose ethics are based on religion or beliefs beliefs – Religion or belief constituting an essential, legitimate and justified professional … Continue reading Egenberger v Evangelisches Werk fur Diakonie und Entwicklung eV: ECJ 17 Apr 2018
Judgment – Appeal – Institutional law – Citizens’ initiative – Regulation (EU) No 211/2011 – Article 4(2)(b) – Registration of a proposal for a citizens’ initiative – Condition requiring that this proposal not be manifestly outside the framework of the powers of the European Commission under which it can present a proposal for a legal … Continue reading Romania v Commission C-899/19: ECJ 20 Jan 2022
Competition – Opinion – Appeal – Article 263 (4) TFEU – Admissibility – Regulatory act not involving implementing measures – Direct allocation – State aid – Scheme of aid granted by the Italian authorities to non-commercial entities carrying out specific activities in certain areas -Exemption from the municipal tax on immovable property – Decision declaring … Continue reading Scuola Elementare Maria Montessori v Commission: ECJ 11 Apr 2018
Non-Discrimination – Extradition To The United States of America – Judgment – Reference for a preliminary ruling – Citizenship of the Union – Articles 18 and 21 TFEU – Extradition to the United States of America of a national of a Member State who has exercised his right to freedom of movement – Extradition agreement … Continue reading Pisciotti v Bundesrepublik Deutschland: ECJ 10 Apr 2018
Citizenship of The Union – UK – Return of A Union Citizen To The Member State – Opinion – Reference for a preliminary ruling – Citizenship of the Union – Article 21 TFEU – Return of a Union citizen to the Member State of which that citizen is a national after having exercised free movement … Continue reading Secretary of State for the Home Department v Banger: ECJ 10 Apr 2018
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
External Relations – Restrictive Measures v Iran – Opinion – Appeal – Common Foreign and Security Policy – Restrictive measures against the Islamic Republic of Iran with the aim of preventing nuclear proliferation – Freezing of funds – Action for annulment – Re-listing decision following annulment of initial listing decision by EU Courts on the … Continue reading National Iranian Tanker Company v Council: ECJ 11 Apr 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
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
The claimants, a Polish national and an Austrian national, appealed against decisions of the Court of Appeal upholding decisions that they were not entitled to certain benefits, namely income support and housing assistance respectively, pursuant to the provisions of United Kingdom domestic law. Held: The claimants’ appeals failed. When she applied, Ms Mirga was not … Continue reading Mirga v Secretary of State for Work and Pensions, Samin v Westminster City Council: SC 27 Jan 2016
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
Placing On The Market of Plant Protection Products – Judgment – Appeal – Plant protection products – Implementing Regulation (EU) 2015/408 – Placing on the market of plant protection products and establishing a list of candidates for substitution – Inclusion of active substance metalaxyl in that list – Action for annulment – Admissibility – Article … Continue reading Industrias Quimicas Del Valles v Commission: ECJ 13 Mar 2018
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 (Free Movement of Capital – Judgment) References for a preliminary ruling – Article 63 TFEU – Free movement of capital – Rights of usufruct over agricultural land – National legislation permitting such rights to be acquired in the future only by close family members of the owner of the land and cancelling, without providing … Continue reading Segro KfT v Vas Megyei Kormanyhivatal Sarvari Jarasi Foldhivatala: ECJ 6 Mar 2018
Reference for a preliminary ruling – Article 45 TFEU – Directive 2004/38/EC – Article 7 – ‘Worker’ – Union citizen who gave up work because of the physical constraints of the late stages of pregnancy and the aftermath of childbirth Judges: A Tizzano (Rapporteur), P Citations: ECLI:EU:C:2014:2007, [2015] 1 CMLR 5, [2014] Imm AR 1076, … Continue reading Saint Prix v Secretary of State for Work and Pensions: ECJ 19 Jun 2014
Competition – Agreements, decisions and concerted practices – Truck manufacturers market – Decision finding an infringement of Article 101 TFEU and of Article 53 of the EEA Agreement – Agreements and concerted practices in relation to the prices of trucks, the timing for the introduction of emission technologies and the passing on to customers of … Continue reading Scania and Others v Commission: ECFI 2 Feb 2022
Competition – Judgment -Appeal – Competition – Agreements, Article 101 TFEU – Price fixing – International air transit services – Pricing agreement affecting the final price of services Citations: ECLI:EU:C:2018:56, [2018] EUECJ C-261/16 Links: Bailii Jurisdiction: European Commercial Updated: 04 April 2022; Ref: scu.604726
Competition – Price Fixing – Judgment – Appeal – Competition – Agreements, decisions and concerted practices – Article 101 TFEU – Price fixing – International air freight forwarding services – Pricing agreement affecting the final price of the services Citations: ECLI:EU:C:2018:58, [2018] EUECJ C-263/16 Links: Bailii Jurisdiction: European Commercial Updated: 04 April 2022; Ref: scu.604737
