Category: European

N v Her Majestys Revenue and Customs (CHB) (European Union Law – Free Movement): UTAA 31 Jan 2021

A conventional street musician or `busker’, who solicits donations from passers-by, cannot be treated as a self-employed person for the purposes of Council Directive 2004/38/EC, and cannot, therefore, establish a right to reside as a self-employed `qualified person’ under the Immigration (EEA) Regulations 2006. A conventional street musician cannot satisfy the test for self-employment in Jany (ECJ Case C-268/99) due to the absence of any agreement as to remuneration.

Citations:

[2021] UKUT 28 (AAC)

Links:

Bailii

Jurisdiction:

England and Wales

European, Immigration

Updated: 06 October 2022; Ref: scu.659498

Football Association Premier League and Others v QC Leisure: ECJ 4 Oct 2011

ECJ Judgment – Satellite broadcasting – Broadcasting of football matches – Reception of the broadcast by means of satellite decoder cards – Satellite decoder cards lawfully placed on the market in one Member State and used in another Member State – Prohibition on marketing and use in a Member State – Visualisation of broadcasts in disregard of the exclusive rights granted – Copyright – Television broadcasting right – Exclusive licences to broadcast in a single Member State – Freedom to provide services – Article 56 TFEU – Competition – Article 101 TFEU – Restriction of competition by object – Protection of services based on conditional access – Illicit device – Directive 98/84/EC – Directive 2001/29/EC – Reproduction of works within the memory of a satellite decoder and on a television screen – Exception to the reproduction right – Communication of works to the public in public houses – Directive 93/83/EEC)

Citations:

C-403/08, [2012] FSR 1, [2012] 1 CMLR 29, [2011] EUECJ C-403/08 – O

Links:

Bailii

Statutes:

Directive 93/83/EEC, Directive 98/84/EC, Directive 2001/29/EC

Citing:

Order – Football Association Premier League and Others v QC Leisure ECJ 16-Dec-2009
ECJ (Order) REFERENCES for a preliminary ruling under Article 234 EC from the High Court of Justice of England and Wales, Chancery Division, and the High Court of Justice of England and Wales, Queen’s Bench . .
See Also – Football Association Premier League and Others v QC Leisure ECJ 3-Feb-2011
ECJ Advocate General’s Opinion – Satellite transmission of football matches – Marketing of decoder cards which have been lawfully placed on the market in other Member States – Directive 98/84/EC – Legal . .
See Also – Football Association Premier League Ltd and others v QC Leisure and others ChD 24-Jun-2008
Three actions were heard in which the claimants alleged copyright infringement in the use of decoder cards to broadcast foreign transmissions of live Premier League football matches. . .

Cited by:

See Also – Football Association Premier League Ltd and Others v QC Leisure and Others ChD 3-Feb-2012
The claimant complained that in using decoders imported from Greece, the defendants had infringed their copyrights. . .
Cited – Federation Against Copyright Theft Ltd v Ashton Admn 7-Jun-2013
The Federation appealed against a decision rejecting its complaint against the defendant of having committed offences under the 1988 Act. He ran a social club, and was accused of showing material taken via a contract with Virgin for private showing, . .
Cited – Federation Against Copyright Theft Ltd v Ashton Admn 7-Jun-2013
The Federation appealed against a decision rejecting its complaint against the defendant of having committed offences under the 1988 Act. He ran a social club, and was accused of showing material taken via a contract with Virgin for private showing, . .
Lists of cited by and citing cases may be incomplete.

European, Intellectual Property

Updated: 06 October 2022; Ref: scu.452398

Ireland v Commission: ECFI 21 Mar 2012

ECFI State aid – Directive 92/81/EEC – Excise duty on mineral oils – Mineral oils used as fuel for alumina production – Exemption from excise duty – Whether the exemption complies with a Council decision of authorisation under Article 8(4) of Directive 92/81 – Presumption of legality attaching to European Union measures – Legal certainty – Sound administration

Citations:

T-50/06, [2012] EUECJ T-50/06 – RENV, [2016] EUECJ T-50/06

Links:

Bailii, Bailii

Statutes:

Directive 92/81/EEC 8(4)

European

Updated: 06 October 2022; Ref: scu.452246

Evropaiki Dynamiki v Commission: ECFI 15 Mar 2012

ECFI Public service contracts – Tendering procedure – External service provision for development, studies and support of information systems – Rejection of a tenderer’s bids – Obligation to state reasons – Equal treatment – Transparency – Manifest error of assessment – Non-contractual liability

Citations:

T-236/09, [2012] EUECJ T-236/09

Links:

Bailii

Jurisdiction:

European

European

Updated: 06 October 2022; Ref: scu.452242

Volkswagen v OHMI – Suzuki Motor (Swift Gti): ECFI 21 Mar 2012

ECFI (French Text) Community trade mark – Opposition proceedings – Application for Community word mark SWIFT GTi – Brands International and national previous GTI – Relative grounds for refusal – Similarity of goods – Article 8, paragraph 1, sub b) of Regulation (EC) No 40/94 [now Article 8, paragraph 1, sub b) of Regulation (EC) No 207/2009] – Assessment of likelihood of confusion – Opposition rejected

Judges:

Forwood P

Citations:

T-63/09, [2012] EUECJ T-63/09

Links:

Bailii

Statutes:

Regulation (EC) No 207/2009

European, Intellectual Property

Updated: 06 October 2022; Ref: scu.452250

Fjord Seafood Norway And Alsaker Fjordbruk v Council: ECFI 21 Mar 2012

ECFI Dumping – Imports of salmon originating in Norway – Definition of the Community industry – Like product – Composition of the sample of Community producers

Judges:

N.J. Forwood, P

Citations:

T-113/06, [2009] EUECJ T-113/06

Links:

Bailii

Citing:

See Also – Fjord Seafood Norway And Alsaker Fjordbruk v Council 22-Sep-2009
Partial removal from the register . .
Lists of cited by and citing cases may be incomplete.

European

Updated: 06 October 2022; Ref: scu.452245

Kurrer v Commission: ECFI 20 Mar 2012

ECFI Appeal – Staff case – Officials – Appointment – Classification in grade – Transitional rules for classification in grade on recruitment – Article 5, paragraph 4 of Annex XIII to the Staff – Principle of equal treatment

Citations:

T-441/10, [2012] EUECJ T-441/10 – P

Links:

Bailii

Jurisdiction:

Human Rights

European

Updated: 06 October 2022; Ref: scu.452247

Football Dataco And Others v Yahoo UK Ltd etc: ECJ 1 Mar 2012

ECJ Directive 96/9/EC – Legal protection of databases – Copyright – Football league fixture lists

Judges:

Lenaerts R

Citations:

C-604/10, [2012] EUECJ C-604/10

Links:

Bailii

Statutes:

Directive 96/9/EC

Citing:

Opinion – Football Dataco And Others v Yahoo UK Ltd etc ECJ 15-Dec-2011
ECJ Opinion of Advocate General Mengozzi – Directive 96/9/EC – Legal protection of databases – Football league fixture lists – Copyright
No copyright subsisted in databases set up according to technical . .
Lists of cited by and citing cases may be incomplete.

European, Intellectual Property

Updated: 05 October 2022; Ref: scu.451789

Ascafor And Asidac v Administracion del Estado: ECJ 1 Mar 2012

ECJ Free movement of goods – Quantitative restrictions and measures having equivalent effect – Directive 89/106/EEC – Construction products – Non-harmonised standards – Labels of quality – Requirements relating to certification bodies

Citations:

C-484/10, [2012] EUECJ C-484/10

Links:

Bailii

Statutes:

Directive 89/106/EEC

European

Updated: 05 October 2022; Ref: scu.451786

UK Registered Trade Marks Nos 1338514 (in Class 5) and 1402537 (in Class 3) in the name of Laboratories Goemar SA and Applications for Revocation thereof Nos 10073 and 10074 by La Mer Technology Inc: ChD 19 Dec 2001

The applicants sought revocation of the defendant’s trade marks on the grounds that they had not been implemented after five years. It was sensible to go straight from the Directive, rather than the Act which implemented it. The onus was on the holder to demonstrate use. One claim was for medical use, but the product had not been licensed for such, and the registrar had deemed it unused. What amount and kind of use will suffice to prove that a mark has been put to genuine use within the meaning of the Article? Provided there is nothing artificial about a transaction under a mark, then it will amount to ‘genuine’ use. There is no minimum. Remaining questions were to be referred to the European Court for interpretation of the Article.

Judges:

Justice Jacob

Citations:

[2001] EWHC 492 (Ch)

Links:

Bailii

Statutes:

Trade Marks Directive 89/104/EEC (1989 OJ No L40/5) Art 10, Trade Marks Act 1994 46(1)

Jurisdiction:

England and Wales

Cited by:

See Also – Re Trade Marks Act 1994 Trade Marks Nos 1338514 (in Class 5) and 1402537 (in Class 3) in the name of Laboratories Goemar SA and Applications for Revocation thereof Nos 10073 and 10074 by La Mer Technology Inc ChD 20-Jun-2003
A case had been referred to the court as to the interpetation of the articles in the Directive. The court replied asking whether the subsequent Ansul judgement answered the questions raised.
Held: By agreement with the parties, only one of the . .
Lists of cited by and citing cases may be incomplete.

Intellectual Property, European

Updated: 05 October 2022; Ref: scu.167213

Certmedica International v OHMI – Lehning Entreprise (L112): ECFI 29 Feb 2012

ECFI Community trade mark – Invalidity proceedings – Community word mark L112 – Earlier French word mark L.114 – Relative ground for refusal – Likelihood of confusion – Similarity of the goods – Similarity of the signs – Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009 – No genuine use of the earlier mark – Article 57(2) and (3) of Regulation No 207/2009 – Declaration of partial invalidity

Judges:

Pelikanova P

Citations:

T-77/10, [2012] EUECJ T-77/10

Links:

Bailii

Statutes:

Regulation (EC) No 207/2009

European, Intellectual Property

Updated: 05 October 2022; Ref: scu.451784

AM v Parliament: ECJ 29 Feb 2012

ECJ Public service – Officials – Social security – Insurance against accidents and occupational diseases – Article 73 of the Staff – Refusal to recognize the accidental cause of stroke – Medical Board – Principle of collegiality

Judges:

Van Raepenbusch P

Citations:

F-100/10, [2012] EUECJ F-100/10

Links:

Bailii

European

Updated: 05 October 2022; Ref: scu.451782

Azienda Agricola Colsaliz Di Faganello Antonio v OHMI – Weinkellerei Lenz Moser (Servo Suo): ECFI 29 Feb 2012

ECFI Community trade mark – Opposition proceedings – Application for Community word mark SERVO OUA – Earlier Community word mark SERVUS – Relative grounds for refusal – Likelihood of confusion – Article 8, paragraph 1, sub b) of Regulation (EC) No. 207 / 2009

Judges:

Pelikanova P

Citations:

T-525/10, [2012] EUECJ T-525/10

Links:

Bailii

Statutes:

Regulation (EC) 207/2009

European, Intellectual Property

Updated: 05 October 2022; Ref: scu.451783

Walton v The Scottish Ministers: SCS 29 Feb 2012

The reclaimer challenged the making of several orders redesignating roads around the Aberdeen Western Peripheral Route.

Judges:

Lord Clarke, Lord Bonomy, Lord Philip

Citations:

[2012] ScotCS CSIH – 19, [2012] CSIH 19

Links:

Bailii

Statutes:

Roads (Scotland) Act 1984

Citing:

At Outer House – Walton and Others v The Scottish Ministers SCS 11-Aug-2011
Outer House – Opinion . .

Cited by:

Appeal from – Walton v The Scottish Ministers SC 17-Oct-2012
The appellant, former chair of a road activist group, challenged certain roads orders saying that the respondent had not carried out the required environmental assessment. His claim was that the road had been adopted without the consultation . .
Lists of cited by and citing cases may be incomplete.

Scotland, Planning, European

Updated: 05 October 2022; Ref: scu.451731

TG van Laarhoven v Staatssecretaris van Financien: ECJ 16 Feb 2012

ECJ Sixth VAT Directive – Right to deduct input tax – Limitation – Use of goods forming part of the assets of a business for the private use of the taxable person – Fiscal treatment of private use of goods that are assets of the business.

Judges:

Lenaerts P

Citations:

C-594/10, [2012] EUECJ C-594/10

Links:

Bailii

European, VAT

Updated: 05 October 2022; Ref: scu.451699

Varzim Sol – Turismo, Jogo e Animacao SA v Fazenda Publica: ECJ 16 Feb 2012

ECJ Taxation – Sixth VAT Directive – Deduction of input tax – Article 17(2) and (5) and Article 19 – ‘Subsidies’ used for the purchase of goods and services – Restriction of the right to deduct

Judges:

Prechai P

Citations:

C-25/11, [2012] EUECJ C-25/11

Links:

Bailii

Jurisdiction:

European

European, VAT

Updated: 05 October 2022; Ref: scu.451700

Blodel-Pawlik v HanseMerkur Reiseversicherung AG: ECJ 16 Feb 2012

ECJ Directive 90/314/EEC – Package travel, package holidays and package tours – Article 7 – Protection against the risk of insolvency or bankruptcy on the part of the package organiser – Scope – Insolvency of the organiser on account of its fraudulent use of the funds transferred by consumers

Judges:

Safjan P

Citations:

C-134/11, [2012] EUECJ C-134/11

Links:

Bailii

Statutes:

Directive 90/314/EEC

European, Insolvency

Updated: 05 October 2022; Ref: scu.451689

Pak-Holdco sp zoo v Dyrektor Izby Skarbowej w Poznaniu: ECJ 16 Feb 2012

ECJ Taxation – Indirect taxes on the raising of capital – Capital duty levied on capital companies – Obligation on a Member State to take account of directives which were no longer in force at the time of that State’s accession – Exclusion, from the amount on which capital duty is charged, of the amount of the assets belonging to the capital company which are allocated to the increase in capital and which have already been subjected to capital duty

Judges:

Bonichot P

Citations:

C-372/10, [2012] EUECJ C-372/10

Links:

Bailii

European, Taxes – Other

Updated: 05 October 2022; Ref: scu.451696

Commission v France: ECJ 28 Feb 2012

ECJ Failure to fulfill obligations – Directive 2006/112/EC – Articles 99 and 110 – Tax on added value – Reduced rate – Apply a reduced rate revenues achieved to the inputs of the first performances of concert performances in establishments where it is optionally used for consumption during the show

Judges:

Malenovsky P

Citations:

C-119/11, [2012] EUECJ C-119/11

Links:

Bailii

Statutes:

Directive 2006/112/EC

European

Updated: 05 October 2022; Ref: scu.451690

Grazer Wechselseitige Versicherung v Commission: ECFI 28 Feb 2012

ECFI State aid – Aid granted by the Austrian group Wechselseitige Grazer (GRAWE) in connection with the privatization of Bank Burgenland – Decision declaring the aid incompatible with the common market and ordering its recovery – Criterion investor private market economy – Application in the situation where the State acts as a salesman – Determination of market price

Judges:

Jaeger P

Citations:

T-282/08, [2012] EUECJ T-282/08

Links:

Bailii

European

Updated: 05 October 2022; Ref: scu.451692

UPM-Kymmene v Commission: ECFI 6 Mar 2012

ECFI Competition – Agreements, decisions and concerted practices – Plastic industrial bags sector – Decision finding an infringement of Article 81 EC – Duration of the infringement – Single and continuous infringement – Fines – Gravity of the infringement – Mitigating circumstances – Undertaking playing a passive role – Proportionality

Citations:

T-53/06, [2012] EUECJ T-53/06

Links:

Bailii

European

Updated: 05 October 2022; Ref: scu.452129

Arrieta D Gross v OHMI – International Biocentric Foundation And Others (Biodanza): ECFI 8 Mar 2012

ECFI Community trade mark – Opposition proceedings – Application for the Community figurative mark BIODANZA – Earlier national word mark BIODANZA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009 – Death of the trade mark applicant before adoption of the decision of the Board of Appeal – Admissibility of the response – Absence of genuine use of the earlier trade mark – Article 42(2) and (3) of Regulation No 207/2009 – Proceedings before the Board of Appeal – Rights of defence – Article 75 of Regulation No 207/2009

Citations:

T-298/10, [2012] EUECJ T-298/10

Links:

Bailii

Statutes:

Regulation No 207/2009 75

European, Intellectual Property

Updated: 05 October 2022; Ref: scu.452112

Iberdrola v Commission: ECFI 8 Mar 2012

ECFI Action for annulment – State aid – Aid schemes allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions – Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of aid – Act entailing implementing measures – Lack of individual concern – Inadmissibility

Judges:

Truchot P

Citations:

T-221/10, [2012] EUECJ T-221/10

Links:

Bailii

European

Updated: 05 October 2022; Ref: scu.452123

Budapesti Eromu v Commission: ECFI 11 Mar 2008

ECJ Order – Intervention – Interest in the result of the case – Confidentiality

Citations:

T-80/06, [2008] EUECJ T-80/06

Links:

Bailii

Cited by:

Cited – Budapesti Eromu v Commission ECJ 13-Feb-2012
ECFI State aid – Wholesale electricity market – Favourable terms granted by a Hungarian public undertaking to certain power generators under power purchase agreements – Decision to initiate the procedure laid . .
Lists of cited by and citing cases may be incomplete.

European

Updated: 04 October 2022; Ref: scu.451290

AT v EACEA: ECJ 15 Feb 2012

ECJ Public service – Temporary agent – Evaluation Report – Finality – Limitation of Actions – Lateness – Early termination of a fixed term contract for incompetence – Judicial review – Manifest error of assessment

Citations:

F-113/10, [2012] EUECJ F-113/10

Links:

Bailii

European

Updated: 04 October 2022; Ref: scu.451289

Electrolux v Commission: ECFI 14 Feb 2012

ECFI State aid – Restructuring aid for a manufacturer of large home appliances notified by the French Republic – Decision declaring the aid compatible with the common market subject to conditions – Manifest errors of assessment – Guidelines on State aid for rescuing and restructuring firms in difficulty

Judges:

Pelikanova P

Citations:

T-115/09, [2012] EUECJ T-115/09

Links:

Bailii

European

Updated: 04 October 2022; Ref: scu.451291

Frisdranken Industrie Winters v Red Bull Gmbh: ECJ 15 Dec 2011

ECJ Trade marks – Directive 89/104/EEC – Article 5(1)(b) – Filling of cans already bearing a sign similar to a trade mark – Service provided under an order from and on the instructions of another person – Action taken by trade-mark proprietor against the service provider

Citations:

[2011] EUECJ C-119/10

Links:

Bailii

Statutes:

Directive 89/104/EEC

Citing:

See Also – Frisdranken Industrie Winters v Red Bull Gmbh ECJ 14-Apr-2011
ECJ Directive 89/104/EEC – Trade mark – Right of the proprietor of a registered trade mark to oppose the illegal use of its mark – Use of a sign – Definition – Filling cans on behalf of third – Export Products – . .
Lists of cited by and citing cases may be incomplete.

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451202

Skytron Energy v OHIM (Arraybox): ECFI 2 Feb 2012

ECFI Community trade mark – Application for Community word mark arraybox – Absolute ground for refusal – Descriptive character – Lack of distinctive character – Article 7, paragraph 1, sub b) and c) of Regulation (EC) No 207/2009.

Judges:

Dittrich P

Citations:

T-321/09, [2012] EUECJ T-321/09

Links:

Bailii

Statutes:

Regulation (EC) No 207/2009

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451198

Run2Day Franchise v OHMI – Runners Point (Run2): ECFI 7 Feb 2012

ECFI Community trade mark – Opposition proceedings – Application for Community figurative mark run2 – Earlier Community word and figurative previous RUN2DAY – Benelux earlier figurative mark RUN2DATE – Relative ground for refusal – Likelihood of confusion – Similarity of signs – Article 8, paragraph 1, sub b) of Regulation (EC) No 207/2009

Judges:

Pelikanova R P

Citations:

T-64/11, [2012] EUECJ T-64/11

Links:

Bailii

Statutes:

Regulation (EC) No 207/2009

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451197

Dosenbach-Ochsner v OHMI – Sisma (Representation D’Elephants Dans Un Rectangle): ECFI 7 Feb 2012

ECFI Community trade mark – Invalidity proceedings – Community figurative mark representing elephants in a rectangle – Earlier international and national figurative marks representing an elephant and earlier national word mark elefanten – Relative ground of refusal – Likelihood of confusion – Similarity of the signs – Article 8(1)(b) of Regulation (EC) No 207/2009 – Distinctive character of the earlier marks

Judges:

Pelikanova P R

Citations:

T-424/10, [2012] EUECJ T-424/10

Links:

Bailii

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451189

Spar v OHMI – Spa Group Europe (Spa Group): ECFI 31 Jan 2012

ECFI Community trade mark – Opposition proceedings – Application for Community word mark SPA GROUP – Earlier national figurative marks SPAR – Relative ground for refusal – No likelihood of confusion – No similarity between the signs – Article 8, paragraph 1, sub b), Regulation No. 207/2009

Judges:

Forwood P

Citations:

T-378/09, [2012] EUECJ T-378/09

Links:

Bailii

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451178

AY v Council: ECJ 8 Feb 2012

ECJ Public service – Officials – Promotion – 2010 promotion exercise – Consideration of comparative merits – Failure to take into account the professional development and certification – Error of law

Citations:

F-23/11, [2012] EUECJ F-23/11, [2014] EUECJ F-23/11

Links:

Bailii, Bailii

European

Updated: 04 October 2022; Ref: scu.451184

Bouillez And Others v Council: ECJ 8 Feb 2012

ECJ Public service – Officials – Promotion – 2010 promotion exercise – Refusal of promotion – Consideration of comparative merits of officials in function group AST following their career paths – Requirement for an institution to disapply a provision of execution status vitiated illegality

Citations:

F-11/11, [2012] EUECJ F-11/11

Links:

Bailii

European

Updated: 04 October 2022; Ref: scu.451186

Tilda Riceland Private v OHMI – Siam Grains (Basmali): ECFI 18 Jan 2012

ECFI Community trade mark – Opposition proceedings – Application for Community figurative mark BASmALI – Earlier non-registered trade mark and earlier sign BASMATI – Relative ground for refusal – Article 8(4) of Regulation (EC) No 40/94 (now Article 8(4) of Regulation (EC) No 207/2009)

Citations:

T-304/09, [2012] EUECJ T-304/09

Links:

Bailii

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451181

Xeda International And Pace International v Commission: ECFI 19 Jan 2012

ECFI Plant protection products – Active substance diphenylamine – Non-inclusion in Annex I to Directive 91/414/EEC – Withdrawal of authorisations of plant protection products containing that substance – Action for annulment – Locus standi – Admissibility – Proportionality – Article 6(1) of Directive 91/414 – Rights of the defence – Article 3(2) of Regulation (EC) No 1095/2007

Citations:

T-71/10, [2012] EUECJ T-71/10

Links:

Bailii

European

Updated: 04 October 2022; Ref: scu.451182

Secretary of State for Work and Pensions v AS (CA) (Other Current Benefits, Residence and Presence Conditions): UTAA 4 Feb 2021

Can a person who would otherwise be a ‘person subject to immigration control’ under Immigration and Asylum Act 1999, s 115(9) rely on the provisions of SI 2000/636 which exempt a member of a family of a national of a state which is a party to the Oporto Agreement on the European Economic Area if the national has not exercised freedom of movement rights? CDLA/708/2007 followed, on additional grounds. JFP v Department for Social Development (DLA) [2012] NiCom 267 not followed.

Citations:

[2021] UKUT 24 (AAC)

Links:

Bailii

Jurisdiction:

England and Wales

Benefits, Immigration, European

Updated: 04 October 2022; Ref: scu.659501

Persia International Bank Plc v Council Of The European Union,: ECFI 6 Sep 2013

ECJ Common foreign and security policy – Restrictive measures against Iran with the aim of preventing nuclear proliferation – Freezing of funds – Obligation to state reasons – Rights of the defence – Right to effective judicial protection – Error of assessment

Citations:

T-493/10, [2013] EUECJ T-493/10

Links:

Bailii

Jurisdiction:

European

International

Updated: 04 October 2022; Ref: scu.515168

Bank Refah Kargaran v Council Of The European Union: ECFI 6 Sep 2013

Common foreign and security policy – Restrictive measures against Iran with the aim of preventing nuclear proliferation – Freezing of funds – Obligation to state reasons – Rights of the defence – Right to effective judicial protection

Citations:

T-24/11, [2013] EUECJ T-24/11

Links:

Bailii

Jurisdiction:

European

International

Updated: 04 October 2022; Ref: scu.515161

Europaisch-Iranische Handelsbank Ag v European Commission, United Kingdom Of Great Britain And Northern Ireland: ECFI 6 Sep 2013

ECFI Common foreign and security policy – Restrictive measures against Iran with the aim of preventing nuclear proliferation – Freezing of funds – Obligation to state reasons – Rights of the defence – Right to effective judicial protection – Manifest error of assessment – Right to property – Proportionality

Judges:

Pelikanova P

Citations:

T-434/11, [2013] EUECJ T-434/11

Links:

Bailii

Jurisdiction:

European

International

Updated: 04 October 2022; Ref: scu.515162

Godrej Industries Ltd v Council of The European Union: ECFI 6 Sep 2013

ECJ Dumping – Imports of certain fatty alcohols and their blends originating in India, Indonesia and Malaysia – Adjustment for currency conversion claimed – Burden of proof – Injury – Definitive anti-dumping duty

Citations:

T-6/12, [2013] EUECJ T-6/12

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 04 October 2022; Ref: scu.515165

Kucuk v Land Nordrhein-Westfalen: ECJ 26 Jan 2012

Social policy – Directive 1999/70/EC – Clause 5(1)(a) of the Framework Agreement on fixed-term work – Successive fixed-term employment contracts – Objective reasons liable to justify the renewal of such contracts – National rules justifying the use of fixed-term contracts in cases of temporary replacement – Permanent or recurring need for replacement staff – Taking into account of all circumstances surrounding the renewal of successive fixed-term contracts

Judges:

J.N. Cunha Rodrigues P

Citations:

C-586/10, [2012] EUECJ C-586/10

Links:

Bailii

Statutes:

Directive 1999/70/EC 5

European, Employment

Updated: 04 October 2022; Ref: scu.451173

Minister Finansow v Kraft Foods Polska: ECJ 26 Jan 2012

ECJ Taxation – VAT – Directive 2006/112/EC – Article 90(1) – Price reduced after the supply has taken place – National legislation which makes the reduction of the taxable amount contingent on the supplier of the goods or services possessing acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services – Principle of VAT neutrality – Principle of proportionality

Judges:

J.N. Cunha Rodrigues, P

Citations:

C-588/10, [2012] EUECJ C-588/10

Links:

Bailii

Statutes:

Directive 2006/112/EC 90(1)

European, VAT

Updated: 04 October 2022; Ref: scu.451174

Spain v Commission: ECFI 31 Jan 2012

ECFI EAGGF – Guarantee Section – Expenditure excluded from Community financing – Wine sector – Prohibition of new planting of vineyards – National control – Fixed rate financial – Procedural Safeguards – Error of assessment-Proportionality

Judges:

Pelikanova P

Citations:

T-206/08, [2012] EUECJ T-206/08

Links:

Bailii

European

Updated: 04 October 2022; Ref: scu.451177

Cerveceria Modelo v OHMI – Plataforma Continental (La Victoria De Mexico): ECFI 31 Jan 2012

ECFI Community trade mark – Opposition proceedings – Application for Community word mark LA VICTORIA DE MEXICO – Earlier Community figurative mark containing the verbal element ‘victoria’ and earlier national word mark VICTORIA – Partial refusal of registration – Relative ground for refusal – Likelihood of confusion – Similarity of signs – Article 8, paragraph 1, sub b) of Regulation (EC) No 207/2009

Judges:

Forwood P

Citations:

T-205/10, [2012] EUECJ T-205/10

Links:

Bailii

Statutes:

Regulation (EC) No 207/2009

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451170

OHIM v Nike International: ECJ 19 Jan 2012

ECJ Appeal – Community trade mark – Regulation (EC) No 40/94 – Article 58 – Regulation (EC) No 2868/95 – Rules 49 and 50 – Word mark R10 – Opposition – Assignment – Admissibility of an appeal – Concept of ‘person entitled to appeal’ – Applicability of the OHIM Guidelines

Judges:

J.N. Cunha Rodrigues, P

Citations:

C-53/11, [2012] EUECJ C-53/11 – P

Links:

Bailii

Statutes:

Regulation (EC) No 40/94 58, Regulation (EC) No 2868/95 49

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451175

Bank Melli Iran v Council Of The European Union, United Kingdom Of Great Britain And Northern Ireland: ECFI 6 Sep 2013

ECJ Common foreign and security policy – Restrictive measures against Iran with the aim of preventing nuclear proliferation – Freezing of funds – Obligation to state reasons – Rights of the defence – Right to effective judicial protection – Legitimate expectations – Review of the restrictive measures adopted – Error of assessment – Equal treatment – Legal basis – Essential procedural requirements – Proportionality

Judges:

Pelikanova P

Citations:

T-35/10, [2013] EUECJ T-35/10

Links:

Bailii

Jurisdiction:

European

European

Updated: 04 October 2022; Ref: scu.515160

Shang v OHIM (Justing): ECFI 19 Jan 2012

ECFI Community trade mark – Application for the Community figurative mark ‘justing’ – Earlier national figurative mark JUSTING – Seniority of the earlier national mark claimed – Signs not identical – Article 34 of

Judges:

Papasavvas P

Citations:

T-103/11, [2012] EUECJ T-103/11

Links:

Bailii

Statutes:

Regulation (EC) No 207/2009

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451176

Indo Internacional v OHMI – Visual (Visual Map): ECFI 24 Jan 2012

ECFI Community trade mark – Opposition proceedings – Application for Community word mark VISUAL MAP – Earlier national word mark VISUAL – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 40/94 (now Article 8(1)(b) of Regulation (EC) No 207/2009)

Judges:

Forwood P

Citations:

T-260/08, [2012] EUECJ T-260/08

Links:

Bailii

Statutes:

Regulation (EC) No 40/94

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.451172

Interedil Srl, in liquidation v Fallimento Interedil Srl, Intesa Gestione Crediti SpA: ECJ 20 Oct 2011

interedill2ECJ2011

ECJ Reference for a preliminary ruling – Whether a lower court has the power to refer a question to the Court for a preliminary ruling – Regulation (EC) No 1346/2000 – Insolvency proceedings – International jurisdiction – The centre of a debtor’s main interests – Transfer of a registered office to another Member State – Concept of establishment
‘By the second part of Question 3, the Tribunale di Bari asks, in essence, how the term ‘establishment’ within the meaning of Article 3(2) of the Regulation must be interpreted.
Article 2(h) of the Regulation defines the term ‘establishment’ as designating any place of operations where the debtor carries out a non-transitory economic activity with human means and goods.
The fact that that definition links the pursuit of an economic activity to the presence of human resources shows that a minimum level of organisation and a degree of stability are required. It follows that, conversely, the presence alone of goods in isolation or bank accounts does not, in principle, satisfy the requirements for classification as an ‘establishment’.
Since, in accordance with Article 3(2) of the Regulation, the presence of an establishment in the territory of a Member State confers jurisdiction on the courts of that State to open secondary insolvency proceedings against the debtor, it must be concluded that, in order to ensure legal certainty and foreseeability concerning the determination of the courts with jurisdiction, the existence of an establishment must be determined, in the same way as the location of the centre of main interests, on the basis of objective factors which are ascertainable by third parties.
The answer to the second part of Question 3 is therefore that the term ‘establishment’ within the meaning of Article 3(2) of the Regulation must be interpreted as requiring the presence of a structure consisting of a minimum level of organisation and a degree of stability necessary for the purpose of pursuing an economic activity. The presence alone of goods in isolation or bank accounts does not, in principle, meet that definition.’

Judges:

President of Chamber A Tizzano

Citations:

[2011] EUECJ C-396/09, [2011] WLR (D) 334, [2012] BCC 851, [2012] Bus LR 1582, [2011] ECR I-9915, [2011] BPIR 1639

Links:

Bailii, Bailii, WLRD

Statutes:

Regulation (EC) No 1346/2000

Citing:

Opinion – Interedil ECJ 10-Mar-2011
ECJ Opinin – Preliminary ruling – Regulation (EC) No 1346/2000 – Insolvency proceedings – International jurisdiction – Article 3, paragraph 1 of Regulation No. 1346/2000 – Centre of main interests of the debtor – . .

Cited by:

Cited – Olympic Airlines Sa Pension and Life Assurance Scheme v Olympic Airlines Sa ChD 29-May-2012
Olympic Airlines, incorporated in Greece, but with headquarters in London, went into liquidation. The pensions scheme had been run with a deficit. The trustees no sought the winding up of the company under British law.
Held: To be an . .
Cited – Olympic Airlines Sa Pension and Life Insurance Scheme v Olympic Airlines Sa CA 6-Jun-2013
The court considered the the jurisdiction under EU law to commence a secondary winding-up in England of a company whose main liquidation is taking place in Greece. That depended upon whether the company, registered in Greece had a sufficient . .
Cited – Olympic Airlines Sa Pension and Life Assurance Scheme, The Trustees of The v Olympic Airlines Sa SC 29-Apr-2015
The airline was incorporated in Greece but with an office in the UK. It became insolvent leaving a deficit in the UK employee pension scheme. The trustees of the fund sought a secondary insolvency within the UK, and now a reference to the European . .
Lists of cited by and citing cases may be incomplete.

European, Insolvency

Updated: 04 October 2022; Ref: scu.451141

Commission v Italy (Rec 1989,P 4035) (Sv89-269 Fi89-269) (Judgment): ECJ 5 Dec 1989

ECJ 1. The principle of equal treatment, of which Articles 52 and 59 of the Treaty embody specific instances, prohibits not only overt discrimination by reason of nationality but also all covert forms of discrimination which, by the application of other criteria of differentiation, lead in fact to the same result.
2. The exception to freedom of establishment and freedom to provide services provided for by the first paragraph of Article 55 and by Article 66 of the EEC Treaty must be restricted to those of the activities referred to in Articles 52 and 59 which in themselves involve a direct and specific connection with the exercise of official authority. That is not the case in respect of activities concerning the design, programming and operation of data-processing systems for the public authorities, since they are of a technical nature and thus unrelated to the exercise of official authority.
3. A Member State which provides that only companies in which all or a majority of the shares are either directly or indirectly in public or State ownership may conclude agreements for the development of data-processing systems for the public authorities thereby fails to fulfil its obligations under Articles 52 and 59 of the Treaty and Directive 77/62 coordinating procedures for the award of public supply contracts .

Citations:

C-3/88, [1989] EUECJ C-3/88

Links:

Bailii

Jurisdiction:

European

European, Company

Updated: 04 October 2022; Ref: scu.134784

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] 3 WLR 743, [2014] STI 246, [2014] CEC 930, [2014] AC 1161, [2014] STC 638, [2014] All ER (EC) 375, ECLI:EU:C:2013, [2014] BTC 27, [2014] 2 CMLR 33

Links:

Bailii, WLRD

Jurisdiction:

European

Citing:

See Also – 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 . .
See Also – Test Claimants In The FII Group Litigation v CIR ECJ 12-Dec-2006
ECJ (Opinion of Geelhoed AG) Interpretation of Articles 43 and 56 EC and Articles 4(1) and 6 of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent . .
See Also – Test Claimants In the FII Group Litigation v HM Revenue and Customs ChD 27-Nov-2008
The claimants were companies with parent companies in the UK and other subsidiaries not so resident, both in the EU and outside. They complained of the differences in treatment under corporation tax of the payment of dividends between the . .
See Also – 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 – . .

Cited by:

See Also – 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. . .
Cited – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Lists of cited by and citing cases may be incomplete.

European

Updated: 04 October 2022; Ref: scu.553469

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 Group Litigation v CIR ECJ 12-Dec-2006
ECJ (Opinion of Geelhoed AG) Interpretation of Articles 43 and 56 EC and Articles 4(1) and 6 of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent . .
See Also – Test Claimants In the FII Group Litigation v HM Revenue and Customs ChD 27-Nov-2008
The claimants were companies with parent companies in the UK and other subsidiaries not so resident, both in the EU and outside. They complained of the differences in treatment under corporation tax of the payment of dividends between the . .
See Also – 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 – . .

Cited by:

See Also – 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 – . .
See Also – 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. . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 04 October 2022; Ref: scu.515170

Vogtlandische Strasen-, Tief- Und Rohrleitungsbau Gmbh Rodewisch (Vstr) v Finanzamt Plauen: ECJ 27 Sep 2012

ECJ Taxation – Value-added tax – Supply of goods – Taxation of chain transactions – Refusal to exempt on grounds of failure to produce the VAT identification number of the person acquiring goods

Judges:

J-C Bonichot P

Citations:

C-587/10, [2012] EUECJ C-587/10

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 04 October 2022; Ref: scu.464589

Caves Krier Freres SArL v Directeur De L’Administration De L’Emploi: ECJ 27 Sep 2012

ECJ Opinion – Freedom of movement for workers – Articles 21 and 45 TFEU – National legislation – Reimbursement by a Member State of social security contributions to employers that recruit unemployed workers aged 45 and over who register with the competent authorities in that State – Restriction – Justification

Judges:

Sharpston AG

Citations:

C-379/11, [2012] EUECJ C-379/11

Links:

Bailii

Jurisdiction:

European

Benefits

Updated: 04 October 2022; Ref: scu.464580

Josef Probst v Mr.Nexnet Gmbh: ECJ 22 Nov 2012

ECJ Electronic communications – Directive 2002/58/EC – Article 6(2) and (5) – Processing of personal data – Traffic data necessary for billing and debt collection – Debt collection by a third company – Persons acting under the authority of the providers of public communications networks and electronic communications services

Judges:

K. Lenaerts

Citations:

C-119/12, [2012] EUECJ C-119/12

Links:

Bailii

Statutes:

Directive 2002/58/EC

Jurisdiction:

European

Information

Updated: 04 October 2022; Ref: scu.465997

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 from third countries

Judges:

V Skouris, P

Citations:

C-35/11, [2012] EUECJ C-35/11, [2013] 1 CMLR 50, [2013] 2 WLR 1416, [2012] WLR(D) 323, [2013] BTC 424, [2013] STC 612, [2013] Ch 431, [2012] STI 3271

Links:

Bailii

Statutes:

TFEU 49 63

Jurisdiction:

European

Citing:

See Also – Test Claimants In The FII Group Litigation v CIR ECJ 12-Dec-2006
ECJ (Opinion of Geelhoed AG) Interpretation of Articles 43 and 56 EC and Articles 4(1) and 6 of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent . .
See Also – Test Claimants In the FII Group Litigation v HM Revenue and Customs ChD 27-Nov-2008
The claimants were companies with parent companies in the UK and other subsidiaries not so resident, both in the EU and outside. They complained of the differences in treatment under corporation tax of the payment of dividends between the . .

Cited by:

See Also – 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 . .
See Also – 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 – . .
See Also – 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. . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 04 October 2022; Ref: scu.463844

EOn Energie Ag v European Commission: ECJ 22 Nov 2012

ECJ Appeals – Action for annulment of a Commission decision relating to a fine for breach of seal – Burden of proof – Distortion of the evidence – Obligation to state reasons – Amount of the fine – Unlimited jurisdiction – Principle of proportionality

Judges:

R. Silva de Lapuerta

Citations:

C-89/11, [2012] EUECJ C-89/11

Links:

Bailii

Jurisdiction:

European

European

Updated: 04 October 2022; Ref: scu.465982

Minister For The Environment, Heritage And Local Government v An Bord Pleanala: ECJ 22 Nov 2012

ECJ Environment – Special conservation areas – Assessment of the impact of a plan or project on a protected site – Adverse effect on the integrity of the site

Citations:

C-258/11, [2012] EUECJ C-258/11

Links:

Bailii

Jurisdiction:

European

Cited by:

Opinion – Minister For The Environment, Heritage And Local Government v An Bord Pleanala ECJ 11-Apr-2013
ECJ Environment – Directive 92/43/EEC – Article 6 – Conservation of natural habitats – Special areas of conservation – Assessment of the implications for a protected site of a plan or project – Criteria to be . .
Lists of cited by and citing cases may be incomplete.

Environment

Updated: 04 October 2022; Ref: scu.466002

Groupe D’Information Et De Soutien Des Immigres (Gisti) v Ministre De L’Interieur: ECJ 27 Sep 2012

ECJ Applications for asylum – Directive 2003/9/EC – Minimum standards for the reception of asylum seekers in the Member States – Regulation (EC) No 343/2003 – Obligation to guarantee asylum seekers minimum reception conditions during the procedure of taking charge or taking back by the responsible Member State – Determining the Member State obliged to assume the financial burden of the minimum conditions.

Judges:

J-C Bonichot P

Citations:

C-179/11, [2012] EUECJ C-179/11

Links:

Bailii

Statutes:

Directive 2003/9/EC, Regulation (EC) No 343/2003

Jurisdiction:

European

Immigration

Updated: 04 October 2022; Ref: scu.464583

Westbahn Management Gmbh v Obb-Infrastruktur Ag: ECJ 22 Nov 2012

ECJ Transport – Rail transport – Obligation of the railway infrastructure manager to provide railway undertakings in real time with all information concerning train movements, in particular information on delays to connecting trains

Judges:

Tizzano P

Citations:

C-136/11, [2012] EUECJ C-136/11

Links:

Bailii

Jurisdiction:

European

Transport

Updated: 04 October 2022; Ref: scu.466013

M Sat Cable Ad v Nachalnik Na Mitnicheski Punkt – Varna Zapad Pri Mitnitsa Varna: ECJ 22 Nov 2012

ECJ Common Customs Tariff – Tariff classification – Combined Nomenclature – Apparatus capable of receiving television signals and incorporating a modem for gaining access to the internet and having a function of interactive information exchange

Judges:

U Lohmus

Citations:

[2012] EUECJ C-320/11, C-320/11

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 04 October 2022; Ref: scu.466001

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

Cited by:

Opinion – A Oy ECJ 21-Feb-2013
ECJ Freedom of establishment – Article 49 TFEU – Tax legislation – Merger of a parent company established in one Member State with a subsidiary established in another Member State – Deductibility by the parent . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 04 October 2022; Ref: scu.463829

Partena Asbl v Les Tartes De Chaumont-Gistoux Sa: ECJ 27 Sep 2012

ECJ Social security for migrant workers – Regulation (EEC) No 1408/71 – Articles 13 and 14c – Legislation applicable – Self-employed persons – Social security scheme – Insurance – Person employed or unemployed in a Member State – Self-employed activity in another Member State – Company agent – Residence in a Member State other than the State where the company has its registered office – Management of the company from the State of residence – National legislation establishing an irrebuttable presumption of pursuing a professional activity as a self-employed person in the Member State where the company has its registered office – Obligatory insurance with that State’s social security scheme for self-employed persons

Judges:

J-C Bonichot P

Citations:

C-137/11, [2012] EUECJ C-137/11

Links:

Bailii

Statutes:

Regulation (EEC) No 1408/71

Jurisdiction:

European

Benefits

Updated: 04 October 2022; Ref: scu.464587

Commission v France: ECJ 19 Jul 2012

ECJ Failure to fulfill obligations – Directive 2001/82/EC – Veterinary Drugs – Decentralised procedure for the granting of an authorization to market a medicinal product in several Member States – Generic drugs similar to reference already authorized – Refusal of request validation by a Member State – Composition and form of the drug

Judges:

Lenaerts, P

Citations:

C-145/11, [2012] EUECJ C-145/11

Links:

Bailii

Statutes:

Directive 2001/82/EC

Jurisdiction:

European

European

Updated: 04 October 2022; Ref: scu.463215

Investment Trust Companies v HM Revenue and Customs: ChD 2 Mar 2012

The claimant had properly accounted for VAT on its transactions for many years, but a decision of the European court had latterly ruled that the services were exempt. The claimant sought restitution from HMRC, who responded by arguing that substantial parts of the claim were out of time.
Held: 1. That, using the notional figures referred to above, the Commissioners had been enriched in the full amount of pounds 100, even if only pounds 75 was paid to them by a Manager after deducting pounds 25 in respect of input tax paid to its own suppliers. In the judge’s view, although the pounds 25 was not paid to the Commissioners, it was nevertheless used by the Commissioners to give the Managers a credit for that input tax.
2. That the Commissioners were enriched at the expense of the Lead Claimants because, in economic terms, the person at whose expense the VAT was paid was the customer. The enrichment was also unjust.
3. That a cause of action in unjust enrichment was, however, excluded under domestic law by section 80(7) of the 1994 Act, which protects the Commissioners from liability other than as provided in that section.
4. That the Lead Claimants had a directly effective right to repayment against the Commissioners under EU law, which required a remedy to be made available in respect of the full notional pounds 100, not merely the pounds 75.
5. That EU law did not, on the other hand, require national law to give the Lead Claimants any remedy in respect of amounts falling within the scope of the time-bar imposed by section 80(4). Any EU-based claims would be subject (in effect) to the same limitation period.
It has now become conventional to consider the question whether English law recognises a right to restitution by reference to the four questions identified by Lord Steyn in Banque Financiere namely:
a) Has the defendant been benefited, in the sense of being enriched? b) Was the enrichment at the claimant’s expense?
c) Was the enrichment unst?
d) Are there any defences?
Held: 1. That, using the notional figures referred to above, the Commissioners had been enriched in the full amount of pounds 100, even if only pounds 75 was paid to them by a Manager after deducting pounds 25 in respect of input tax paid to its own suppliers. In the judge’s view, although the pounds 25 was not paid to the Commissioners, it was nevertheless used by the Commissioners to give the Managers a credit for that input tax.
2. That the Commissioners were enriched at the expense of the Lead Claimants because, in economic terms, the person at whose expense the VAT was paid was the customer. The enrichment was also unjust.
3. That a cause of action in unjust enrichment was, however, excluded under domestic law by section 80(7) of the 1994 Act, which protects the Commissioners from liability other than as provided in that section.
4. That the Lead Claimants had a directly effective right to repayment against the Commissioners under EU law, which required a remedy to be made available in respect of the full notional pounds 100, not merely the pounds 75.
5. That EU law did not, on the other hand, require national law to give the Lead Claimants any remedy in respect of amounts falling within the scope of the time-bar imposed by section 80(4). Any EU-based claims would be subject (in effect) to the same limitation period.

Judges:

Henderson J

Citations:

[2012] EWHC 458 (Ch), [2012] STC 1150, [2012] STI 1373, [2012] Eu LR 470, [2012] BVC 109

Links:

Bailii

Statutes:

Value Added Tax Act 1994 80(7)

Jurisdiction:

England and Wales

Citing:

Applied – Banque Financiere De La Cite v Parc (Battersea) Ltd and Others HL 16-Apr-1998
The making of an order for restitution after finding an unjust enrichment by subrogation, is not dependant upon having found any common or unilateral intention of the parties. The House distinguished between contractual subrogation of the kind most . .

Cited by:

Principle Judgment – Investment Trust Companies v Revenue and Customs ChD 26-Mar-2013
The claimant investment Trust companies sought repayment of taxes paid in error by way of restitution.
Held: The range of the the law of restitution to recover any tax unlawfully exacted was to be be restricted to those situations where the . .
Cited – Benedetti v Sawiris and Others SC 17-Jul-2013
The claimant appealed against reduction of the sum awarded on his claim for a quantum meruit after helping to facilitate a very substantial business deal for the defendants.
Held: The correct approach to the amount to be paid by way of a . .
Main Judgment – Investment Trust Companies v Revenue and Customs CA 12-Feb-2015
The claimants having sought repayment of overpaid VAT, they now complained of sums deducted by the Revenue.
Held: The Court allowed the Lead Claimants’ appeal, to the extent of the notional pounds 75 paid in respect of dead periods, and . .
At First Instance – Revenue and Customs v The Investment Trust Companies SC 11-Apr-2017
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Cited – Bank of Cyprus UK Ltd v Menelaou SC 4-Nov-2015
The bank customers, now appellants, redeemed a mortgage over their property, and the property was transferred to family members, who in turn borrowed from the same lender. A bank employee simply changed the name on the mortgage. This was ineffective . .
Lists of cited by and citing cases may be incomplete.

VAT, Equity, European

Updated: 04 October 2022; Ref: scu.451850

Veronsaajien oikeudenvalvontayksikko v A Oy: ECJ 19 Jul 2012

ECJ Direct taxation – Freedom of establishment – Free movement of capital – EEA Agreement – Articles 31 and 40 – Directive 2009/133/EC – Scope – Exchange of shares between a company established in a Member State and a company established in a third State party to the EEA Agreement – Refusal of a tax advantage – Agreement on mutual administrative assistance in the field of taxation

Judges:

Lenaerts, P

Citations:

C-48/11, [2012] EUECJ C-48/11

Links:

Bailii

Statutes:

Directive 2009/133/EC 31 40

Jurisdiction:

European

Taxes – Other, Company

Updated: 04 October 2022; Ref: scu.463223

Lietuvos Gelezinkeliai v Vilniaus teritorine muitine: ECJ 19 Jul 2012

ECJ Relief from customs duties and VAT exemptions on imports of goods – Fuel contained in the standard tanks of land motor vehicles – Notion of ‘motorised road vehicle’ – Locomotives – Road transport and transport by rail – Principle of equal treatment – Principle of neutrality

Judges:

Bonichot, P

Citations:

C-250/11, [2012] EUECJ C-250/11

Links:

Bailii

Jurisdiction:

European

Customs and Excise, VAT

Updated: 04 October 2022; Ref: scu.463238

Receveur principal des douanes de Roissy Sud and others v Societe Rohm and Haas And Others: ECJ 19 Jul 2012

ECJ Common Customs Tariff – Tariff classification – Combined Nomenclature – Polishing pads intended exclusively for semiconductor wafer-polishing machines – Tariff headings 3919 and 8466 (or 8486) – Definition of ‘parts’ or ‘accessories’

Judges:

A. Prechal, P

Citations:

C-336/11, [2012] EUECJ C-336/11

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 04 October 2022; Ref: scu.463247

Commission v Pachtitis: ECFI 14 Dec 2011

ECFI Appeal – Civil service – Officials – Recruitment – Notice of competition – Open competition – Non-admission to participation in the written test following the result obtained in the admission tests – Division of powers between EPSO and the competition selection board

Judges:

Jaeger P

Citations:

T-361/10, [2011] EUECJ T-361/10 – P

Links:

Bailii

European

Updated: 04 October 2022; Ref: scu.450093

Achughbabian v Prefet du Val-de-Marne: ECJ 6 Dec 2011

Achughbabia2ECJ2011

ECJ Area of freedom, security and justice – Directive 2008/115/EC – Common standards and procedures for returning illegally staying third-country nationals – National legislation making provision, in the event of illegal staying, for a sentence of imprisonment and a fine

Judges:

Skoris P

Citations:

[2011] EUECJ C-329/11, C-329/11

Links:

Bailii

Statutes:

Directive 2008/115/EC

Citing:

See Also – Alexandre Achughbabian v Prefet du Val-de-Marne ECJ 26-Oct-2011
ECJ Opinion – Directive 2008/115/EC – Return of illegally-staying third-country nationals – National legislation making provision for a term of imprisonment solely on the ground of illegal entry into or staying . .
Lists of cited by and citing cases may be incomplete.

European, Crime, Immigration

Updated: 04 October 2022; Ref: scu.450099

Volkl v OHMI – Marker Volkl (Volkl): ECFI 14 Dec 2011

ECFI Community trade mark – Opposition proceedings – Application for Community word mark VOLKL – Earlier international word mark VOLKL – Relative ground for refusal – Likelihood of confusion – Refusal in part of registration – Article 8(1)(b) of Regulation (EC) No 207/2009 – Genuine use of the earlier mark – Article 42(2) and (3) of Regulation No 207/2009 and Rule 22(3) of Regulation (EC) No 2868/95 – Competence of the Board of Appeal in the case of an appeal limited to part of the goods or services covered by the application for registration – Article 64(1) of Regulation No 207/2009 – Application for variation of the decision of the Board of Appeal – Article 65(3) of Regulation No 207/2009)

Judges:

Czucz P

Citations:

T-504/09, [2011] EUECJ T-504/09

Links:

Bailii

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.450098

Niels Mollerv Haderslev Kommune: ECJ 15 Dec 2011

moller_hadersleyECJ2011

ECJ Integrated pollution prevention and control – Directive 96/61/EC – Annex I, subheading 6.6(c) – Installations for the intensive rearing of pigs with more than 750 places for sows – Inclusion or non-inclusion of places for gilts

Judges:

Schiemann P

Citations:

C-585/10, [2011] EUECJ C-585/10

Links:

Bailii

Statutes:

Directive 96/61/EC

European, Agriculture

Updated: 04 October 2022; Ref: scu.450094

CDC Hydrogene Peroxide v Commission: ECFI 15 Dec 2011

ECFI Access to documents – Regulation (EC) No 1049/2001 – Statement of contents of the administrative file relating to a cartel proceeding – Refusal of access – Exception concerning the protection of the commercial interests of a third party – Exception relating to protection of the purpose of inspections, investigations and audits

Judges:

Pelikanova R

Citations:

T-437/08, [2011] EUECJ T-437/08

Links:

Bailii

Statutes:

Regulation (EC) No 1049/2001

European

Updated: 04 October 2022; Ref: scu.450092

Rintisch v OHMI – Valfleuri Pates Alimentaires (Protivital): ECFI 16 Dec 2011

ECFI Community trade mark – Opposition proceedings – Application for Community word mark PROTIVITAL – Earlier national word and figurative marks PROTIPLUS, PROTI and PROTIPOWER – Late submission of documents – Discretion granted by Article 74(2) of Regulation (EC) No 40/94 (now Article 76(2) of Regulation (EC) No 207/2009) – Concept of a provision to the contrary – Rule 20(1) of Regulation (EC) No 2868/95 – Rule 50(1) of Regulation No 2868/95

Judges:

Dittrich P

Citations:

T-109/09, [2011] EUECJ T-109/09

Links:

Bailii

European, Intellectual Property

Updated: 04 October 2022; Ref: scu.450097

Evropaiki Dynamiki v Commission: ECFI 13 Dec 2011

Public service contracts – Tendering procedure – Supply of IT services relating to content interoperability technologies for European eGovernment services – Rejection of a tender – Manifest error of assessment – Obligation to state reasons – Misuse of powers – Non-contractual liability

Judges:

Forwood P

Citations:

T-377/07, [2011] EUECJ T-377/07

Links:

Bailii

Jurisdiction:

European

European

Updated: 01 October 2022; Ref: scu.450027

KME Germany And Others v Commission: ECJ 8 Dec 2011

ECJ Appeal – Competition – Agreements, decisions and concerted practices – Market for copper plumbing tubes – Fines – Size of the market, duration of the infringement and cooperation capable of being taken into consideration – Effective judicial remedy

Judges:

Cunha Rodrigues P

Citations:

[2011] EUECJ C-389/10 – P, C-389/10, [2011] EUECJ C-389/10 – P

Links:

Bailii, Bailii

European

Updated: 01 October 2022; Ref: scu.449976

Aktieselskabet Af 21. November 2001 v OHMI – Parfums Givenchy (Only Givenchy): ECFI 8 Dec 2011

ECFI Community trade mark – Opposition proceedings – Application for Community figurative mark ‘only givenchy’ – Earlier Community and national word marks ONLY – Relative ground for refusal – Article 8(1)(b) of Regulation (EC) No 207/2009 – Reputation – Article 8(5) of Regulation No 207/2009

Judges:

Truchot P

Citations:

T-586/10, [2011] EUECJ T-586/10

Links:

Bailii

Statutes:

Regulation No 207/2009

European, Intellectual Property

Updated: 01 October 2022; Ref: scu.449970