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Fim Santander Top 25 Euro Fi (Articles 63 Tfeu And 65 TFEU): ECJ 10 May 2012

ECJ Articles 63 TFEU and 65 TFEU – Undertakings for collective investments in transferable securities (UCITS) – Different treatment of dividends paid to non-resident UCITS, subject to withholding tax, and dividends paid to resident UCITS, not subject to such tax – Whether it is necessary, for the purpose of determining whether the national measure is … Continue reading Fim Santander Top 25 Euro Fi (Articles 63 Tfeu And 65 TFEU): ECJ 10 May 2012

LS (Article 45 TFEU – Derivative Rights): UTIAC 9 Oct 2018

(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

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

Hunnebeck v Finanzamt Krefeld: ECJ 8 Jun 2016

ECJ (Judgment) Reference for a preliminary ruling – Free movement of capital – Articles 63 TFEU and 65 TFEU – Gift tax – Gift of immovable property situated within national territory – National law providing for a higher tax-free allowance for residents than for non-residents – Existence of an optional regime allowing any person resident … Continue reading Hunnebeck v Finanzamt Krefeld: ECJ 8 Jun 2016

Micula and Others v Romania: SC 19 Feb 2020

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

Audit Service Of The Ministry Of Culture And Tourism v Konstantinos Antonopoulos: ECJ 20 Sep 2012

ECJ Opinion – Reference for a preliminary ruling – Concept of ‘court or tribunal of a Member State’ within the meaning of Article 267 TFEU – Court of Auditors ruling on a priori authorisation of State expenditure – Social policy – Fixed-term work contract – Working or employment conditions – Leave of absence from work … Continue reading Audit Service Of The Ministry Of Culture And Tourism v Konstantinos Antonopoulos: ECJ 20 Sep 2012

Kauk v Germany: ECFI 8 Aug 2011

(Law Governing The Institutions) Under section 111 of the Rules of Procedure, where the Court manifestly lacks jurisdiction to entertain an appeal, he may, without further proceedings, give its decision by reasoned order.In this case, the Court has sufficient information from the documents of the case and decides, pursuant to this article, to decide without … Continue reading Kauk v Germany: ECFI 8 Aug 2011

O and S v Maahanmuuttovirasto V L: ECJ 6 Dec 2012

ECJ Citizenship of the Union – Article 20 TFEU – Directive 2003/86/EC – Right to family reunification – Union citizens who are minor children living with their mothers, who are third country nationals, in the territory of the Member State of which the children are nationals – Permanent right of residence in that Member State … Continue reading O and S v Maahanmuuttovirasto V L: ECJ 6 Dec 2012

Guangdong Haomei New Materials and Guangdong King Metal Light Alloy Technology v Commission (Dumping – Aluminium): ECJ 22 Dec 2021

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

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

Prunus (Free Movement Of Capital): ECJ 5 May 2011

Direct taxation – Free movement of capital – Article 64 TFEU – Legal persons established in a non-Member State – Ownership of immovable property located in a Member State – Tax on the market value of that property – Refusal of exemption – Assessment with regard to overseas countries and territories – Combating tax evasion … Continue reading Prunus (Free Movement Of Capital): ECJ 5 May 2011

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

QI and Others v Commission and ECB: ECFI 9 Feb 2022

Non-contractual liability – Economic and monetary policy – Restructuring of Greek public debt – Bond exchange agreement for the sole benefit of the Eurosystem central banks – Private sector involvement – Collective action clauses – Private creditors – Official sector creditors – Attributability – Sufficiently serious infringement of a rule of law conferring rights on … Continue reading QI and Others v Commission and ECB: ECFI 9 Feb 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

Scuola Elementare Maria Montessori v Commission: ECJ 11 Apr 2018

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

Commission v Belgium – C-110/17: ECJ 12 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

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

Industrias Quimicas Del Valles v Commission: ECJ 13 Mar 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

Segro KfT v Vas Megyei Kormanyhivatal Sarvari Jarasi Foldhivatala: ECJ 6 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

Schenker v Commission: ECJ 1 Feb 2018

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

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

Anagnostakis v Commission: ECJ 12 Sep 2017

Institutional Law – Citizens’ Initiative – Writing Off of Public Debt : Judgment – Appeal – Institutional law – Citizens’ initiative inviting the European Commission to submit a legislative proposal relating to the writing off of public debt for Member States in a state of necessity – Application for registration – Refusal by the Commission … Continue reading Anagnostakis v Commission: ECJ 12 Sep 2017

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

Forgital Italy v Council: ECJ 14 Jul 2015

ECJ Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Action for annulment – Fourth subparagraph of Article 263 TFEU – Right to bring proceedings – Locus standi – Customs rules amending the conditions Of tariff suspension – Possible to bring proceedings before the national courts Citations: C-84/14, [2015] … Continue reading Forgital Italy v Council: ECJ 14 Jul 2015

Secil – Companhia Geral de Cal e Cimento SA v Fazenda Publica: ECJ 24 Nov 2016

ECJ (Judgment) Reference for a preliminary ruling – Free movement of capital – Articles 63 to 65 TFEU – EC-Tunisia Association Agreement – Articles 31, 34 and 89 – EC-Lebanon Association Agreement – Articles 31, 33 and 85 – Corporation tax – Dividends received by a company established in the Member State of the beneficiary … Continue reading Secil – Companhia Geral de Cal e Cimento SA v Fazenda Publica: ECJ 24 Nov 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

Vino v Poste Italiane: ECJ 11 Nov 2010

ECJ (Order) Article 104(3) of the Rules of Procedure – Social policy – Directive 1999/70/EC – Clauses 3 and 8 of the framework agreement on fixed-term work – Fixed-term employment contracts in the public sector – First or single use of a contract – Obligation to state the objective reasons – Elimination – Reduction in … Continue reading Vino v Poste Italiane: ECJ 11 Nov 2010

H v Council And Others: ECJ 19 Jul 2016

EJ (Judgment) Appeal – Common foreign and security policy (CFSP) – Decision 2009/906/CFSP – European Union Police Mission (EUPM) in Bosnia and Herzegovina – National staff member on secondment – Redeployment in a regional office of that mission – Final sentence of the second subparagraph of Article 24(1) TEU – First paragraph of Article 275 … Continue reading H v Council And Others: ECJ 19 Jul 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

Commission v Greece: ECJ 26 May 2016

ECJ Judgment – Failure of a Member State to fulfil obligations – Taxation – Free movement of capital – Article 63 TFEU – Article 40 of the EEA Agreement – Inheritance tax – Legislation of a Member State providing for an exemption from inheritance tax relating to the primary residence on condition that the heir … Continue reading Commission v Greece: ECJ 26 May 2016

Commission v Italy (Aides Illegales Au Secteur Hotelier En Sardaigne): ECJ 12 Mar 2020

(Judgment) Failure by a State – Judgment of the Court finding a breach – Non-enforcement – Recovery of illegal aid granted to the hotel sector in Sardinia – Article 260, paragraph 2, TFEU – Financial penalties – Penalty and lump sum C-576/18, [2020] EUECJ C-576/18, Cites as: [2020] EUECJ C-576/18, EU: C: 2020: 202, Bailii … Continue reading Commission v Italy (Aides Illegales Au Secteur Hotelier En Sardaigne): ECJ 12 Mar 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

Trioplast Industrier v Commission: ECFI 12 May 2016

ECJ (Judgment) Competition – Agreements, decisions and concerted practices – Market in industrial plastic bags – Action for annulment – Challengeable act – Admissibility – Action for damages – Default interest – Concept of a debt which is certain, of a fixed amount and due – Proportionality – Legal certainty – Principle that penalties must … Continue reading Trioplast Industrier v Commission: ECFI 12 May 2016

Hamr – Sport v Commission: ECFI 12 May 2016

ECJ (Judgment) State aid – Sports Facilities provided by non-profit organizations – operating or investment Grants to afford to build, operate, maintain, rebuild or develop sports installations without lucrative purpose – Decision declaring the aid compatible with the internal market – Article 107, paragraph 3, c) TFEU – Action for annulment – individual concern – … Continue reading Hamr – Sport v Commission: ECFI 12 May 2016

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

Poland v Parliament and Council: ECJ 4 May 2016

ECJ (Judgment) Action for annulment – Approximation of laws – Directive 2014/40/EU – Article 2(25), Article 6(2)(b), Article 7(1) to (5), the first sentence of Article 7(7), Article 7(12) to (14) and Article 13(1)(c) – Validity – Manufacture, presentation and sale of tobacco products – Prohibition on the placing on the market of tobacco products … Continue reading Poland v Parliament and Council: ECJ 4 May 2016

Post Bank Iran v Council: ECFI 3 May 2016

ECJ (Judgment) Common foreign and security policy – Restrictive measures adopted against Iran with the aim of preventing nuclear proliferation – Freezing of funds – Plea of illegality – Article 46(2) of Regulation (EU) No 267/2012 – Article 215 TFEU – Article 20(1)(c) of Decision 2010/413/CFSP, as amended by Article 1(7) of Decision 2012/35/CFSP – … Continue reading Post Bank Iran v Council: ECFI 3 May 2016

Iran Insurance v Council: ECFI 3 May 2016

ECJ (Judgment) Common foreign and security policy – Restrictive measures adopted against Iran with the aim of preventing nuclear proliferation – Freezing of funds – Plea of illegality – Article 46(2) of Regulation (EU) No 267/2012 – Article 215 TFEU – Article 20(1)(c) of Decision 2010/413/CFSP, as amended by Article 1(7) of Decision 2012/35/CFSP – … Continue reading Iran Insurance v Council: ECFI 3 May 2016

Telefonica Sa and Telefonica De Espana v Commission (Advocate General’s Opinion): ECJ 10 Jul 2014

ECJ Article 102 TFEU – Abuse of dominant position – Spanish markets for access to broadband internet – Margin squeeze – Article 263 TFEU – Review of legality – Article 261 TFEU – Unlimited jurisdiction – Article 47 of the Charter – Principle of effective judicial protection – Review exercising powers of unlimited jurisdiction – … Continue reading Telefonica Sa and Telefonica De Espana v Commission (Advocate General’s Opinion): ECJ 10 Jul 2014

Commission v Belgium: ECJ 14 Jan 2016

ECJ Failure of a Member State to fulfil obligations – Article 343 TFEU – Protocol on the privileges and immunities of the European Union – Article 3 – Tax exemptions – Brussels-Capital Region – Contributions in respect of the supply of electricity and gas [2016] EUECJ C-163/14 Bailii Citing: Opinion – Commission v Belgium (Advocate … Continue reading Commission v Belgium: ECJ 14 Jan 2016

Kyocera Mita Europe v Commission: ECJ 10 Dec 2015

(Judgment) Appeal – Customs Union and Common Customs Tariff – Regulation (EU) No 861/2010 – Actions for annulment – Fourth paragraph of Article 263 TFEU – Regulatory act not entailing implementing measures – Release of goods and communication of the amount of the duties – Use of simplified procedures or data-processing techniques ECLI:EU:C:2015:805, [2015] EUECJ … Continue reading Kyocera Mita Europe v Commission: ECJ 10 Dec 2015

Air France v Commission: ECFI 16 Dec 2015

ECJ Judgment – Competition – Cartels – European market in air freight – Agreements and concerted practices on several elements of the prices of air cargo services (fuel surcharges establishment and security surcharges, refusal to pay a commission on surcharges) – Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the … Continue reading Air France v Commission: ECFI 16 Dec 2015

Comunidad Autonoma De Galicia v Commission: ECFI 26 Nov 2015

ECJ Judgment – State aid – Digital television – Aid for the deployment of digital terrestrial television in remote and less urbanized areas in Spain – Decision declaring the aid partly compatible and partly incompatible with the internal market – Concept of undertaking – Economic activity – Advantage – Service of general economic interest – … Continue reading Comunidad Autonoma De Galicia v Commission: ECFI 26 Nov 2015

Elitaliana v Eulex Kosovo: ECJ 12 Nov 2015

ECJ Judgment – Appeal – Public service contracts – Joint Action 2008/124/CFSP – Call for tenders for helicopter support for the Eulex Mission in Kosovo – Action brought against the decision awarding the contract – Article 24(1), second subparagraph, TEU – Article 275, first subparagraph, TFEU – Common foreign and security policy (CFSP) – Jurisdiction … Continue reading Elitaliana v Eulex Kosovo: ECJ 12 Nov 2015

Nagy v Vas Megyei Rendor-fokapitanysag: ECJ 29 Oct 2015

ECJ Judgment – Reference for a preliminary ruling – Principle of non-discrimination – Article 18 TFEU – Citizenship of the Union – Article 20 TFEU – Freedom of movement for persons – Article 63 TFEU – Free movement of capital – Road use – Drivers resident in the Member State concerned – Requirement to provide … Continue reading Nagy v Vas Megyei Rendor-fokapitanysag: ECJ 29 Oct 2015

Council v Commission C-73/14: ECJ 6 Oct 2015

ECJ Judgment – Action for annulment – United Nations Convention on the Law of the Sea – International Tribunal for the Law of the Sea – Illegal, unreported and unregulated fishing – Advisory opinion proceedings – Submission by the European Commission of a written statement on behalf of the European Union – No prior approval … Continue reading Council v Commission C-73/14: ECJ 6 Oct 2015

Canon Europa v Commission: ECJ 10 Dec 2015

(Judgment) Appeal – Customs Union and Common Customs Tariff – Regulation (EU) No 861/2010 – Actions for annulment – Fourth paragraph of Article 263 TFEU – Regulatory act not entailing implementing measures – Release of goods and communication of the amount of the duties – Use of simplified procedures or data-processing techniques C-552/14, [2015] EUECJ … Continue reading Canon Europa v Commission: ECJ 10 Dec 2015

Commission v France: ECJ 16 Jul 2015

ECJ Judgment – Failure to fulfill obligations – Free movement of capital – Articles 63 TFEU and 40 of the EEA Agreement – Transfer taxes for free – Disclaimer – Bequests and donations – Difference in treatment – organizations located in another Member State – Lack of agreement bilateral tax C-485/14, [2015] EUECJ C-485/14, ECLI:EU:C:2015 … Continue reading Commission v France: ECJ 16 Jul 2015

T and L Sugars and Sidul Acucares v Commission: ECJ 28 Apr 2015

ECJ (Judgment) Appeal – Action for annulment – Article 263, fourth paragraph, TFEU – Right to bring an action – Locus standi – Natural or legal persons – Regulatory act not entailing implementing measures – Act of individual concern to the appellants – Right to effective judicial protection – Exceptional measures relating to the release … Continue reading T and L Sugars and Sidul Acucares v Commission: ECJ 28 Apr 2015

Laurent Gbagbo v Council: ECJ 23 Apr 2013

ECJ Appeal – Common foreign and security policy – Restrictive measures adopted against persons and entities – Sixth paragraph of Article 263 TFEU – Period allowed for commencing proceedings – Force majeure – Armed conflict V Skouris, P [2013] EUECJ C-478/11, ECLI:EU:C:2013:258 Bailii European Citing: Opinion – Laurent Gbagbo v Council ECJ 19-Dec-2012 ECJ (Opinion) … Continue reading Laurent Gbagbo v Council: ECJ 23 Apr 2013

Van Caster And Van Caster (Judgment): ECJ 9 Oct 2014

ECJ Reference for a preliminary ruling – Free movement of capital – Article 63 TFEU – Taxation of income from investment funds – Investment fund’s obligations to communicate and publish certain information – Flat-rate taxation of income from investment funds which do not comply with communication and publication obligations A. Tizzano, P C-326/12, [2014] EUECJ … Continue reading Van Caster And Van Caster (Judgment): ECJ 9 Oct 2014

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

Schonberger v Parliament: ECJ 17 Jul 2014

ECJ (Advocate General’s Opinion) (French Text) Appeal – Right to petition the European Parliament – Articles 20 TFEU and 227 TFEU – Article 44 of the Charter of Fundamental Rights of the European Union – Lack of jurisdiction of the Petitions Committee to decide on the issues – Decision to the petition – Action for … Continue reading Schonberger v Parliament: ECJ 17 Jul 2014

Tokin v Commission (Competition – Agreements, Decisions and Concerted Practices): ECFI 29 Sep 2021

Competition – Agreements, decisions and concerted practices – Market for aluminium electrolytic capacitors and tantalum electrolytic capacitors – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Price coordination throughout the EEA – Statement of objections – 2006 Guidelines on the method of setting fines – Value of … Continue reading Tokin v Commission (Competition – Agreements, Decisions and Concerted Practices): ECFI 29 Sep 2021

Telefonica Sa and Telefonica De Espana v Commission: ECJ 26 Sep 2013

ECJ Competition – Abuse of dominant position – Margin squeeze (margin squeeze) – Wholesale prices charged by Telefonica SA on the access Spanish broadband market – Fines – Obligation to state reasons for the Commission – Method of calculation – Prohibition -discrimination – Principle of proportionality – Unlimited jurisdiction of the Tribunal C-295/12, [2013] EUECJ … Continue reading Telefonica Sa and Telefonica De Espana v Commission: ECJ 26 Sep 2013

Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy: ECJ 10 Apr 2014

ECJ Reference for a preliminary ruling – Freedom of establishment – Free movement of capital – Articles 63 TFEU and 65 TFEU — Tax on income of legal persons – Difference of treatment between dividends paid to resident and non-resident investment funds – Exclusion of tax exemption – Restriction not justified C-190/12, [2014] EUECJ C-190/12 … Continue reading Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy: ECJ 10 Apr 2014

Caixa D’Estalvis I Pensions De Barcelona v Generalidad de Cataluna: ECJ 20 Mar 2014

ECJ Request for a preliminary ruling – Sixth VAT Directive – Exemptions – Transactions concerning the sale of shares and involving the transfer of interests in immoveable property – Imposition of an indirect tax distinct from VAT – Articles 49 TFEU and 63 TFEU – Purely internal situation E. Juhasz, P C-139/12, [2014] EUECJ C-139/12 … Continue reading Caixa D’Estalvis I Pensions De Barcelona v Generalidad de Cataluna: ECJ 20 Mar 2014

Commission v Poland: ECJ 20 Mar 2014

ECJ Failure of a Member State to fulfil obligations – Registration of motor vehicles – Articles 34 TFEU and 36 TFEU – Directive 70/311/EEC – Directive 2007/46/EC – Driving on the right in a Member State – Obligation, for the purpose of registration, to reposition to the left-hand side the steering equipment of passenger vehicles … Continue reading Commission v Poland: ECJ 20 Mar 2014

MTU Liivimaa Lihaveis v Eesti-Lati programmi 2007-2013 Seirekomitee: ECJ 13 Mar 2014

ECJ Opinion – Regulation (EC) No 1083/2006 – Regulation (EC) No 1080/2006 – European Regional Development Fund – Powers of Monitoring Committee for an operational programme aiming at the promotion of European territorial cooperation – Joint programme of two Member States – Division of responsibilities between Monitoring Committee and Managing Authority of the programme – … Continue reading MTU Liivimaa Lihaveis v Eesti-Lati programmi 2007-2013 Seirekomitee: ECJ 13 Mar 2014

Bouanich v Directeur des services fiscaux de la Drome: ECJ 13 Mar 2014

ECJ Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Article 49 TFEU – Freedom of establishment – Tax on income of natural persons – Mechanism capping direct taxes by reference to income – Bilateral tax agreement for avoidance of double taxation – Taxation of dividends distributed by a … Continue reading Bouanich v Directeur des services fiscaux de la Drome: ECJ 13 Mar 2014

Stichting Woonpunt And Others v Commission: ECJ 27 Feb 2014

ECJ Appeal – State aid – Schemes for aid granted in favour of housing corporations – Compatibility decision – Commitments provided by the national authorities in order to comply with European Union law – Fourth paragraph of Article 263 TFEU – Action for annulment – Conditions governing admissibility – Interest in bringing proceedings – Locus … Continue reading Stichting Woonpunt And Others v Commission: ECJ 27 Feb 2014

Stichting Woonlinie And Others v Commission: ECJ 27 Feb 2014

ECJ Appeal – State aid – Scheme for aid granted in favour of housing corporations – Compatibility decision – Commitments provided by the national authorities in order to comply with European Union law – Fourth paragraph of Article 263 TFEU – Action for annulment – Conditions governing admissibility – Interest in bringing proceedings – Locus … Continue reading Stichting Woonlinie And Others v Commission: ECJ 27 Feb 2014

Telefonica v Commission: ECJ 19 Dec 2013

ECJ Judgment Of The Court – Appeal – Action for annulment – Fourth paragraph of Article 263 TFEU – Right to bring an action – Standing to bring proceedings – Natural or legal persons – Act of individual concern to them – Regulatory act not entailing implementing measures – Decision declaring a State aid scheme … Continue reading Telefonica v Commission: ECJ 19 Dec 2013

Octapharma France Sas v Agence Nationale De Securite Du Medicament Et Des Produits De Sante and Ministere Des Affaires Sociales et De La Sante: ECJ 7 Nov 2013

ECJ Opinion – Approximation of legislation – Directive 2001/83/EC – Directive 2004/27/EC – Directive 2002/98/EC – Scope of application – Labile blood products – Plasma prepared by a method involving an industrial process – Simultaneous or exclusive application of Directive 2001/83 (as amended by Directive 2004/27) and Directive 2002/98 – Article 168(4) TFEU and Member … Continue reading Octapharma France Sas v Agence Nationale De Securite Du Medicament Et Des Produits De Sante and Ministere Des Affaires Sociales et De La Sante: ECJ 7 Nov 2013

Staat Der Nederlanden v Essent Nv: ECJ 22 Oct 2013

ECJ Reference for a preliminary ruling – Free movement of capital – Article 63 TFEU – Rules governing the system of property ownership – Article 345 TFEU – Electricity and gas distribution system operators – Prohibition of privatisation – Prohibition of links with undertakings which generate/produce, supply or trade electricity or gas – Prohibition of … Continue reading Staat Der Nederlanden v Essent Nv: ECJ 22 Oct 2013

European Dynamics Luxembourg Sa v Office For Harmonisation In The Internal Market: ECFI 12 Sep 2013

ECJ Action for annulment and damages – Public service contracts – Objection of inadmissibility – Action for annulment – First and fifth paragraphs of Article 263 TFEU – Article 122 of Regulation (EC) No 207/2009 – Action not premature – Status of defendant – Jurisdiction of the General Court – Action for damages – Article … Continue reading European Dynamics Luxembourg Sa v Office For Harmonisation In The Internal Market: ECFI 12 Sep 2013

NM v European Council (EU-Turkey Joint Action Plan – Syria – Application for Annulment – Order): ECFI 28 Feb 2017

Action for annulment – EU-Turkey statement of 18 March 2016 – Press release – Concept of ‘international agreement’ – Identification of the author of the act – Scope of the act – Meeting of the European Council – Meeting of the Heads of State or Government of the Member States of the European Union held … Continue reading NM v European Council (EU-Turkey Joint Action Plan – Syria – Application for Annulment – Order): ECFI 28 Feb 2017

Segro (Free Movement of Capital – Opinion): ECJ 31 May 2017

References for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Article 63 TFEU – Free movement of capital – Indirect discrimination – Contractual usufructuary rights or rights of use in agricultural land – Prohibition of the acquisition of such rights by persons other than members of the close family of the … Continue reading Segro (Free Movement of Capital – Opinion): ECJ 31 May 2017

European Commission v Kingdom of Belgium: ECJ 6 Jun 2013

ECJ Failure of a Member State to fulfil obligations – Articles 56 TFEU and 63 TFEU – Articles 36 and 40 of the EEA Agreement – Tax legislation – Tax exemption reserved to interest payments by resident banks and excluding interest payments by banks established abroad C-383/10, [2013] EUECJ C-383/10 Bailii European, Banking Updated: 12 … Continue reading European Commission v Kingdom of Belgium: ECJ 6 Jun 2013

Scheunemann v Finanzamt Bremerhaven: ECJ 19 Jul 2012

ECJ Freedom of establishment – Free movement of capital – Direct taxation – Inheritance tax – Conditions for the calculation of the tax – Acquisition through inheritance of a shareholding, as sole shareholder, in a capital company established in a third country – National legislation excluding shareholdings in such companies from tax advantages Cunha Rodrigues … Continue reading Scheunemann v Finanzamt Bremerhaven: ECJ 19 Jul 2012

Commission v Germany: ECJ 4 Sep 2014

comm_germanyECJ1409 ECJ (Judgment) Failure to fulfill obligations – Article 63 TFEU – Free movement of capital – Tax on gifts and estates – National legislation providing for a higher deduction if the deceased at his death, the donor or recipient residing in the territory of the Member State – Purpose of infringement proceedings – Restriction … Continue reading Commission v Germany: ECJ 4 Sep 2014

Commission v Austria: ECJ 4 May 2016

ECJ (Judgment) Failure of a Member State to fulfil obligations – Article 4(3) TEU – Article 288 TFEU – Directive 2000/60/EC – EU water policy – Article 4(1) – Prevention of deterioration of the status of bodies of surface water – Article 4(7) – Derogation from the prohibition of deterioration – Overriding public interest – … Continue reading Commission v Austria: ECJ 4 May 2016

Commission v Greece C-584/14: ECJ 7 Sep 2016

Waste Management Compliance Failures ECJ (Judgment) Failure of a Member State to fulfil obligations – Environment – Directive 2006/12/EC – Directive 91/689/EEC – Directive 1999/31/EC – Waste management – Judgment of the Court establishing a failure to fulfil obligations – Non-implementation – Article 260(2) TFEU – Pecuniary penalties – Periodic penalty payment – Lump sum … Continue reading Commission v Greece C-584/14: ECJ 7 Sep 2016

Philip Morris Brands And Others v The Secretary of State for Health: ECJ 4 May 2016

ECJ (Judgment) Reference for a preliminary ruling – Approximation of laws – Directive 2014/40/EU – Articles 7, 18 and 24(2) and (3) – Articles 8(3), 9(3), 10(1)(a), (c) and (g), 13 and 14 – Manufacture, presentation and sale of tobacco products – Validity – Legal basis – Article 114 TFEU – Principle of proportionality – … Continue reading Philip Morris Brands And Others v The Secretary of State for Health: ECJ 4 May 2016

Commission v United Kingdom: ECJ 13 Nov 2014

ECJ Judgment – Failure of a Member State to fulfil obligations – Freedom of establishment – Free movement of capital – Articles 49 TFEU and 63 TFEU – Articles 31 and 40 of the EEA Agreement – National tax legislation – Attribution of gains to participators in close companies – Different treatment of resident and … Continue reading Commission v United Kingdom: ECJ 13 Nov 2014

Scheunemann v Finanzamt Bremerhaven: ECJ 20 Mar 2012

ECJ Fundamental freedoms – Delimitation – Freedom of establishment – Article 49 TFEU – Free movement of capital – Article 63 TFEU – Inheritance tax – Acquisition by inheritance of a shareholding, forming part of the private assets of the testator, as sole shareholder in a capital company with its registered office in a third … Continue reading Scheunemann v Finanzamt Bremerhaven: ECJ 20 Mar 2012

Wightman and Others v Secretary of State for Exiting the European Union: ECJ 10 Dec 2018

Art 50 Notice withrawable unilaterally Reference for a preliminary ruling – Article 50 TEU – Notification by a Member State of its intention to withdraw from the European Union – Consequences of the notification – Right of unilateral revocation of the notification – ConditionsThe Court Ruled: ‘Article 50 TEU must be interpreted as meaning that, … Continue reading Wightman and Others v Secretary of State for Exiting the European Union: ECJ 10 Dec 2018

European Commission v Verhuizingen Coppens Nv: ECJ 6 Dec 2012

ECJ Appeal – Competition – Agreements, decisions and concerted practices – Article 81 EC and Article 53 of the EEA Agreement – International removal services market in Belgium – Cartel involving three individual agreements – Single and continuous infringement – Failure to prove that an undertaking party to an individual agreement was aware of the … Continue reading European Commission v Verhuizingen Coppens Nv: ECJ 6 Dec 2012

Poland v Commission (Order): ECJ 4 Dec 2019

Appeal – Article 181 of the Rules of Procedure of the Court – Action for annulment – Article 263, fourth paragraph, TFEU – Admissibility – Decision not concerning the applicant neither directly nor individually – Regulatory act – Absence – Article . .