Search Results for: TFEU 63

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FIM Santander Top 25 Euro Fi (Articles 63 Tfeu And 65 TFEU) C-338/11: ECJ 10 May 2012

ECJ 1 The references for a preliminary ruling concern the interpretation of Articles 63 and 65 TFEU concerning the difference in tax treatment between non-resident and resident collective investment undertakings for collective investment in securities (UCITS). 2 Since the abovementioned cases are related by reason of their subject-matter, it is appropriate, in accordance with Article … Continue reading FIM Santander Top 25 Euro Fi (Articles 63 Tfeu And 65 TFEU) C-338/11: ECJ 10 May 2012

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

Pensioenfonds Metaal En Techniek: ECJ 2 Jun 2016

ECJ (Judgment) Reference for a preliminary ruling – Free movement of capital – Article 63 TFEU – Taxation of pension funds’ income – Difference in treatment of resident and non-resident pension funds – Resident pension funds subject to lump sum taxation on the basis of a notional yield – Withholding tax applied to dividends received … Continue reading Pensioenfonds Metaal En Techniek: ECJ 2 Jun 2016

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

Amoena (UK Ltd v Revenue and Customs (Customs Duty : Application for Reference To CJEU): FTTTx 7 Sep 2018

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

Google and Alphabet v Commission (Google Shopping) (Competition – Abuse of Dominant Position – Online General Search Services and Specialised Product Search Services – Judgment): ECFI 10 Nov 2021

Search Engine Leveraging Abuse Competition – Abuse of dominant position – Online general search services and specialised product search services – Decision finding an infringement of Article 102 TFEU and Article 54 of the EEA Agreement – Leveraging abuse – Competition on the merits or anticompetitive practice – Conditions of access by competitors to a … Continue reading Google and Alphabet v Commission (Google Shopping) (Competition – Abuse of Dominant Position – Online General Search Services and Specialised Product Search Services – Judgment): ECFI 10 Nov 2021

Direktor Na Direktsia Obzhalvane I Danachno-Osiguritelna Praktika: ECJ 13 Oct 2022

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

Inuit Tapiriit Kanatami And Others v European Parliament and Council of The European Union: ECJ 17 Jan 2013

ECJ Opinion – Appeal – Regulation (EC) No 1007/2009 – Trade in seal products – Ban on placing on the market in the European Union – Exceptions for Inuit communities – Standing of natural and legal persons to institute proceedings under the fourth paragraph of Article 263 TFEU – Notion of ‘regulatory act’ and distinction … Continue reading Inuit Tapiriit Kanatami And Others v European Parliament and Council of The European Union: ECJ 17 Jan 2013

Urad Specialnej Prokuratury (Protection of The Financial Interests of The European Union – Criminal Proceedings Concerning Offences Relating To Subsidy Fraud – Judgment): ECJ 1 Oct 2020

Reference for a preliminary ruling – Protection of the financial interests of the European Union – Article 325 TFEU – Criminal proceedings concerning offences relating to subsidy fraud funded in part from the budget of the European Union – National law not allowing State bodies to obtain, in criminal proceedings, the recovery of subsidies by … Continue reading Urad Specialnej Prokuratury (Protection of The Financial Interests of The European Union – Criminal Proceedings Concerning Offences Relating To Subsidy Fraud – Judgment): ECJ 1 Oct 2020

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

Deutsche Bahn Ag and Others v Morgan Crucible Company Plc and Others: CA 31 Jul 2012

The respondent company (MC) had disclosed to the European Commission its own historical involvement in unlawful price-fixing cartels. Other members, but not MC received fines. The claimants (DB) sought damages for their losses arising from the cartel, but their claims were deemed out of time. The claimants appealed. Held: The appeal succeeded. The issue was … Continue reading Deutsche Bahn Ag and Others v Morgan Crucible Company Plc and Others: CA 31 Jul 2012

Sc Volksbank Romania: ECJ 12 Jul 2012

ECJ Consumer protection – Credit agreements for consumers – Directive 2008/48/EC – Articles 22, 24 and 30 – National legislation designed to transpose that directive – Applicability to agreements not included in the material and temporal scope of the directive – Obligations not provided for by the directive – Limitation on the bank charges capable … Continue reading Sc Volksbank Romania: ECJ 12 Jul 2012

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

HIT and HIT Larix v Bundesminister fur Finanzen: ECJ 17 Apr 2012

ECJ (Freedom To Provide Services) Opinion – Freedom to provide services – Games of chance – Legislation of a Member State prohibiting, on its territory, advertising of casinos located in other States where the level of legal protection for gamblers in the State concerned is not considered to be equivalent to the level of protection … Continue reading HIT and HIT Larix v Bundesminister fur Finanzen: ECJ 17 Apr 2012

Societe Generale (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

VBV – Vorsorgekasse: ECJ 7 Jun 2012

ECJ Free movement of capital – Articles 63 TFEU and 65 TFEU – Severance funds – Investment of assets – Investment funds established in another Member State – Investment in such funds permitted only when they are authorised to market their units within the national territory Judges: Lenaerts J Citations: C-39/11, [2012] EUECJ C-39/11 Links: … Continue reading VBV – Vorsorgekasse: ECJ 7 Jun 2012

BAV-TMW Globaler Immobilienspezialfonds v Revenue and Customs (Income Tax/Corporation Tax : Pension Scheme): FTTTx 22 Feb 2019

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

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

ITSA v Commission (Order): ECJ 2 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

Sanade and Others (British Children – Zambrano – Dereci): UTIAC 7 Feb 2012

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

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

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

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

Visnapuu v Kihlakunnansyyttaja: ECJ 12 Nov 2015

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

SACBO v Commissionand Inea: ECJ 21 Jan 2016

ECJ Judgment – Appeal – European Transport Network – financial aid – Closure – Decision declaring ineligible certain costs and establishing the final tally – Article 263, fourth paragraph TFEU – Action for annulment – Challengeable act – Standing – No one other than the recipient of the Contest Citations: C-281/14, [2016] EUECJ C-281/14, ECLI: … Continue reading SACBO v Commissionand Inea: ECJ 21 Jan 2016

Fokus Invest v Finanzierungsberatung-Immobilientreuhand und Anlageberatung GmbH (FIAG): ECJ 11 Feb 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

Commission v Belgium (Advocate Generals Opinion): ECJ 2 Jul 2015

ECJ Failure of a Member State to fulfil obligations – Protocol (No 7) on the Privileges and Immunities of the European Union – Article 3 – Fiscal immunity of the Union – Exemption – Regional gas and electricity contributions – Mere charges for public utility services – Taxes – Indirect taxes – Public service obligations … Continue reading Commission v Belgium (Advocate Generals Opinion): ECJ 2 Jul 2015

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

Pringle v Government of Ireland: ECJ 27 Nov 2012

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

Bank Mellat v Council (Appeal – Strengthening of Restrictive Measures v The Islamic Republic of Iran – Opinion): ECJ 30 May 2018

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

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

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