ECJ Taxation – Value added tax – Directive 2006/112/EC – Deduction of input tax – Adjustment of deductions where the taxable transaction is not completed
C-107/13, [2013] EUECJ C-107/13, [2014] EUECJ C-107/13
Bailii, Bailii
Directive 2006/112/EC
European, VAT
Updated: 28 November 2021; Ref: scu.519476
ECJ (Grand Chamber) Area of freedom, security and justice – Regulation (EC) No 810/2009 – Articles 21(1), 32(1) and 35(6) – Procedures and conditions for issuing uniform visas – Obligation to issue a visa – Assessment of the risk of illegal immigration – Intention of the applicant to leave the territory of the Member States before the expiry of the visa applied for – Reasonable doubt – Discretion of the competent authorities
V. Skouris, P
C-84/12, [2013] EUECJ C-84/12
Bailii
European
Updated: 28 November 2021; Ref: scu.519480
ECJ Opinion – Customs union – Customs Code – Articles 70, 78, 221 of Regulation (EEC) No 2913/92 – Revision of customs declarations – Partial examination of goods – Extension of audit results to identical goods included in other statements – Eligibility – verification – Can not request a further examination – Limitation period – Legal certainty
Mengozzi AG
C-571/12, [2013] EUECJ C-571/12
Bailii
Regulation (EEC) No 2913/92
Cited by:
Opinion – Greencarrier Freight Services Latvia (Bibliographic Notice) ECJ 27-Feb-2014
ECJ Request for a preliminary ruling – Community Customs Code – Articles 70(1) and 78 – Customs declarations – Partial examination of goods – Sampling – Incorrect code – Application of the results to identical . .
Lists of cited by and citing cases may be incomplete.
European, Customs and Excise
Updated: 28 November 2021; Ref: scu.519477
ECJ Appeals – Cartels – European market in hydrogen peroxide and sodium perborate – Decision finding an infringement of Article 81 EC – Attribution of responsibility on competition – Criteria for economic continuity – Infringement of the rights of the defense – obligation to state reasons
C-448/11, [2013] EUECJ C-448/11
Bailii
European
Updated: 28 November 2021; Ref: scu.519489
ECJ Opinion – Directive 2003/96/EC – Article 2, paragraph 3 – Taxation of energy products other than those for which the level of taxation is specified in the Directive – Concept of fuel or fuel equivalent – Assessment of equivalence – substitutability
Jaaskinen AG
C-43/13, [2013] EUECJ C-43/13, [2014] EUECJ C-43/13
Bailii, Bailii
Directive 2003/96/EC
European, Taxes – Other
Updated: 28 November 2021; Ref: scu.519481
ECJ Judgment of The Court – Appeals – Competition – Agreements, decisions and concerted practices – Market in gas insulated switchgear projects – Market sharing – Regulation (EC) No 1/2003 – Proof of the infringement – Single and continuous infringement – Distortion of the evidence – Probative value of statements which run counter to the interests of the declarant – Fines – Starting amount – Reference year – Deterrent multiplier – Powers of unlimited jurisdiction – Equal treatment – Rights of the defence – Duty to state reasons
C-239/11, [2013] EUECJ C-239/11
Bailii
Regulation (EC) No 1/2003
European, Commercial
Updated: 28 November 2021; Ref: scu.519488
ECJ Directive 96/9/EC – Legal protection of databases – Article 7(1) and (5) – Sui generis right of the database maker – Concept of ‘re-utilisation’ – Substantial part of the contents of the database – Dedicated meta search engine
T. von Danwitz
C-202/12, [2013] EUECJ C-202/12
Bailii
Directive 96/9/EC
European, Intellectual Property
Updated: 28 November 2021; Ref: scu.519478
ECJ Advocate General’s Opinion – Right of non-EU citizens to reside in the Member State of nationality and residence of the EU citizen with whom they share family ties
Sharpton AG
C-457/12, [2013] EUECJ C-457/12, [2014] EUECJ C-457/12
Bailii, Bailii
European, Immigration
Updated: 28 November 2021; Ref: scu.519486
ECJ Opinion – Appeals – Competition – Articles 82 EC and 86, paragraph 1, CE – Continuing special rights granted by Greece in favor of a public company for the exploration and exploitation of lignite deposits – Competitive Advantage in the markets the supply of lignite and electricity wholesale through the exercise of these rights – Extension of the dominant position of the first to the second of these markets – Obligation for the Commission to establish abusive behavior on the part of the company public
Melchior Wathelet AG
C-553/12, [2013] EUECJ C-553/12, [2014] EUECJ C-553/12, [2013] EUECJ C-553/12 – O
Bailii, Bailii, Bailii
European, Commercial
Updated: 28 November 2021; Ref: scu.519466
ECJ Taxation – VAT – Directive 2006/112/EC – Exemptions – Article 132(1)(m) – Supply of services closely linked to sport – Access to a golf course – Payment of golf club access charge (‘green fee’) by visiting non-members – Exclusion from the exemption – Article 133(d) – Article 134(b) – Additional income
von Danwitz P
C-495/12, [2013] EUECJ C-495/12
Bailii
Directive 2006/112/EC
European, VAT
Updated: 28 November 2021; Ref: scu.519464
ECJ Opinion – Electronic communications – Directive 2006/24/EC – Retention of data generated or processed in connection with the provision of electronic communications services – Validity – Article 5(4) TEU – Proportionality of action of the European Union – Charter of Fundamental Rights – Article 7 – Respect for privacy – Article 8 – Protection of personal data – Article 52(1) – Interference – Quality of the law – Proportionality of limits on the exercise of fundamental rights
Cruz Villalon AG
C-293/12, [2013] EUECJ C-293/12, [2014] EUECJ C-293/12, C-594/12
Bailii, Bailii
Directive 2006/24/EC, Charter of Fundamental Rights of the European Union
European
Cited by:
Opinion – Digital Rights Ireland v The Minister for Communications, Marine and Natural Resources etc ECJ 8-Apr-2014
ECJ Grand Chamber – Electronic communications – Directive 2006/24/EC – Publicly available electronic communications services or public communications networks services – Retention of data generated or processed . .
Lists of cited by and citing cases may be incomplete.
European, Information, Human Rights
Updated: 28 November 2021; Ref: scu.519473
Jurisdiction in civil and commercial matters – Regulation (EC) No 44/2001 – Article 2 – Article 5(1)(a) and (b) – Special jurisdiction in matters relating to contract – Concepts of ‘sale of goods’ and ‘supply of services’ – Agreement for the distribution of goods
A. Tizzano, P
C-9/12, [2013] EUECJ C-9/12, [2013] WLR (D) 513
Bailii, WLRD
Regulation (EC) No 44/2001
European
Updated: 28 November 2021; Ref: scu.519472
ECJ Opinion – Consumer protection – Unfair business-to-consumer commercial practices – Pyramid scheme – Whether consumers must give consideration to enter a pyramid scheme – Whether there is a link between consideration given by new entrants and compensation paid to existing members – Whether the amount of consideration is relevant
Sharpston AG
C-515/12, [2013] EUECJ C-515/12, [2014] EUECJ C-515/12
Bailii, Bailii
European, Consumer
Updated: 28 November 2021; Ref: scu.519459
ECJ VAT – Directive 2006/112/EC – Article 146 – Exemptions on exportation – Article 131- Conditions laid down by Member States – National legislation requiring that property intended to be exported leave the customs territory of the European Union within a fixed period of 90 days after supply)
C-563/12, [2013] EUECJ C-563/12
Bailii
Directive 2006/112/EC 146 131
European
Updated: 28 November 2021; Ref: scu.519463
ECJ Directive 91/439/EEC – Mutual recognition of driving licences – Withdrawal of the national driving licence issued by the Member State of residence and issue of a driving licence for vehicles in categories B and D by another Member State – Refusal of recognition by the Member State of residence – Obligation to hold a valid licence for vehicles in category B at the time of issue of the licence for vehicles in category D
J.N. Cunha Rodrigues, P
[2011] EUECJ C-224/10, C-224/10
Bailii
Directive 91/439/EEC
Citing:
Opinion – Staatsanwaltschaft Baden-Baden v Apelt ECJ 30-Jun-2011
ECJ Opinion – Directive 91/439/EEC – Mutual recognition of driving licenses – Withdrawal of national driving license and issuance of a driving license for categories B and D by another Member State – Refusal of . .
Lists of cited by and citing cases may be incomplete.
European, Road Traffic
Updated: 28 November 2021; Ref: scu.519358
ECJ Social security – Freedom to provide services – Sickness insurance – Hospital treatment provided in another Member State – Prior authorisation – Conditions of application of the second subparagraph of Article 22(2) of Regulation (EEC) No 1408/71 – Methods of reimbursement to the insured person of hospital expenses incurred in another Member State – Obligation on a lower court to comply with the directions of a higher court
Held: EU law precludes a national court which is called upon to decide a case referred back to it by a higher court from being bound, in accordance with national procedural law, by legal rulings of the higher court, if it considers, having regard to the interpretation which it has sought from the Court, that those rulings are inconsistent with EU law.
V Skouris, P
[2010] EUECJ C-173/09, C-173/09, [2011] All ER (EC) 767, [2011] 1 CMLR 29
Bailii
Citing:
Opinion – Elchinov v Natsionalna zdravnoosiguritelna kasa ECJ 10-Jun-2010
ECJ Opinion – Obligation of a lower court to comply with directions on interpretation given by a higher court – Procedural autonomy – Force of res judicata – Reconsideration of the Rheinmuhlen I case-law – . .
Cited by:
Cited – Baxendale Ltd and Another v Revenue and Customs FTTTx 4-Jul-2013
FTTTx PROCEDURE – striking out of proceedings – whether appellants’ case had a reasonable prospect of succeeding – abuse of process – whether Court of Appeal decision in David Baxendale was per incuriam or . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 28 November 2021; Ref: scu.519359
The claimant had succeeded in a challenge to the grant of planning permission for the building of two barley silos. He said that the development was near and might affect Site of Special Scientic interest. The Council had at the same time said that there was no requirement for an environmental impact assessment, and that it had to impose conditions which were only available if a threat existed requiring an assessment.
Held:
Richards, Lewison LJJ, Coleridge J
[2013] EWCA Civ 1657
Bailii
Town and Country Planning (Environmental Impact Assessment) (England and Wales) Regulations 1999, Conservation of Habitats and Species Regulations 2010 61
England and Wales
Citing:
Appeal from – Champion v North Norfolk District Council and Another Admn 7-May-2013
The claimant challenged the grant of planning permission for the erection of silos for the storage of barley. He said that the development might adversely impact on a nearby Site of Special Scientific Interest.
Held: The judicial review . .
Cited by:
Appeal from – Champion, Regina (on The Application of) v North Norfolk District Council and Another SC 22-Jul-2015
‘The appeal concerns a proposed development by Crisp Maltings Group Ltd (‘CMGL’) at their Great Ryburgh plant in Norfolk, in the area of the North Norfolk District Council (‘the council’). It was opposed by the appellant, Mr Matthew Champion, a . .
Lists of cited by and citing cases may be incomplete.
Planning, European, Environment
Updated: 27 November 2021; Ref: scu.519217
European legislation which controlled the naming and use of patented grape varieties did not provide for actions directly between the owner of the mark and an infringer. The purpose of the legislation was consumer protection achieved in other ways.
Times 02-Apr-1999
EC Treaty
England and Wales
Citing:
Appeal to – Antonio Munoz Y Cia SA Superior Fruitcola SA v Frumar Limited Redbridge Produce Marketing Limited CA 16-Jun-1999
The claimant sought to enforce European agricultural quality standards against the defendant, who was selling grapes in breach of the European Directive.
Held: The defendants were in breach, but the Directive did not give the claimants a . .
Cited by:
Appeal from – Antonio Munoz Y Cia SA Superior Fruitcola SA v Frumar Limited Redbridge Produce Marketing Limited CA 16-Jun-1999
The claimant sought to enforce European agricultural quality standards against the defendant, who was selling grapes in breach of the European Directive.
Held: The defendants were in breach, but the Directive did not give the claimants a . .
Lists of cited by and citing cases may be incomplete.
European, Agriculture, Intellectual Property
Updated: 27 November 2021; Ref: scu.136047
ECJ Articles 101 TFEU, 102 TFEU and 106 TFEU – Public undertakings and undertakings to which special or exclusive rights have been granted – Undertakings entrusted with the operation of services of general economic interest – Definition – Bodies tasked with checking and certifying compliance by undertakings carrying out public works with the conditions required by the law – Article 49 TFEU – Freedom of establishment – Restriction – Justification – Protection of recipients of services – Status of certification services
C-327/12, [2013] EUECJ C-327/12
Bailii
European
Updated: 27 November 2021; Ref: scu.518968
ECJ Customs value – Goods exported to a third country – Export refunds – Processing in the exporting country regarded as non-substantial – Re-export of goods to the European Union – Determination of the customs value – Transaction value
C-116/12, [2013] EUECJ C-116/12
Bailii
European, Customs and Excise
Updated: 27 November 2021; Ref: scu.518967
ECJ Freedom of establishment – Equal treatment – Income tax – Legislation for the avoidance of double taxation – Income earned in a State other than the State of residence – Method of exemption subject to progressivity in the State of residence – Account taken, in part, of personal and family circumstances – Loss of certain tax advantages linked to the personal and family circumstances of the worker
C-303/12, [2013] EUECJ C-303/12
Bailii
European
Updated: 27 November 2021; Ref: scu.518965
ECJ Medicinal products for human use – Supplementary protection certificate – Regulation (EC) No 469/2009 – Article 3 – Conditions for obtaining such a certificate – Whether it is possible to obtain a number of supplementary protection certificates on the basis of just one patent
C-484/12, [2013] EUECJ C-484/12
Bailii
Regulation (EC) No 469/2009
European
Updated: 27 November 2021; Ref: scu.518964
ECJ Procedures for awarding public contracts in the water, energy, transport and telecommunications sectors – Directive 93/38/EEC – Directive not transposed into national law – Whether the State may rely on that directive against a body holding a public service concession in the case where that directive has not been transposed into national law
C-425/12, [2013] EUECJ C-425/12
Bailii
Directive 93/38/EEC
European
Updated: 27 November 2021; Ref: scu.518969
ECJ References for a preliminary ruling – Directive 2008/98/EC – Waste management – Article 16(3) – Principle of proximity – Regulation (EC) No 1013/2006 – Shipment of waste – Mixed municipal waste – Industrial waste and construction waste – Procedure for awarding a service concession for the collection and transport of waste produced on the territory of a municipality – Obligation for the future concessionaire to transport waste collected in the treatment facilities designated by the concession-granting authority – Nearest appropriate treatment facilities
C-292/12, [2013] EUECJ C-292/12
Bailii
Directive 2008/98/EC, Regulation (EC) No 1013/2006
European, Environment
Updated: 27 November 2021; Ref: scu.518970
ECJ Appeals – State aid Article 88(2) EC – Conditions for initiation of the formal investigation procedure – Serious difficulties – Criteria for establishing the existence of State aid – State resources – Principle of non-discrimination
P. Jann, P
[2009] EUECJ C-431/07, C-431/07
Bailii
European
Citing:
Opinion – Bouygues and Bouygues Telecom v Commission ECJ 8-Oct-2008
ECJ Appeal Article 87, paragraph 1, EC Directive 97/13/EC State aid Decision No 128/1999/EC Licensing UMTS retroactive reduction of royalties Decision finding the absence of State aid derived Exception the nature . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 27 November 2021; Ref: scu.518973
ECJ Directive 2000/78/EC – Equal treatment – Collective agreement which restricts a benefit in respect of pay and working conditions to employees who marry – Exclusion of partners entering into a civil solidarity pact – Discrimination based on sexual orientation
C-267/12, [2013] EUECJ C-267/12
Bailii
Directive 2000/78/EC
European, Discrimination, Employment
Updated: 27 November 2021; Ref: scu.518963
ECJ Request for a preliminary ruling – Freedom to provide services – Grants of public money, co-financed by the European Social Fund, for students enrolled in post-graduate specialist programmes of study – Regional legislation designed to enhance the level of education locally and making the award of grants subject to conditions targeting providers of post-graduate programmes of study – Condition requiring 10 years’ continuous experience
C-523/12, [2013] EUECJ C-523/12
Bailii
European
Updated: 27 November 2021; Ref: scu.518961
ECJ Medicinal products for human use – Supplementary protection certificate – Regulation (EC) No 469/2009 – Article 3 – Conditions for obtaining such a certificate – Successive marketing of two medicinal products containing, wholly or partially, the same active ingredient – Combination of active ingredients, one of which has already been marketed in the form of a medicinal product with a single active ingredient – Whether it is possible to obtain a number of certificates on the basis of the same patent and two marketing authorisations
C-443/12, [2013] EUECJ C-443/12
Bailii
European
Updated: 27 November 2021; Ref: scu.518960
ECJ Civil service – Open competition – Notice of competition EPSO/AD/204/10 – Failure to include the applicant on the reserve list – Assessment of candidates’ general competencies – Assessment on the basis of performance in tests at the assessment centre – Consistency between the mark obtained and comments appearing in the competency passport
F-113/12, [2013] EUECJ F-113/12
Bailii
European
Updated: 26 November 2021; Ref: scu.518931
ECJ Area of freedom, security and justice – Regulation (EC) No 805/2004 – European enforcement order for uncontested claims – Requirements for certification as an enforcement order – Situation in which the judgment was given in the Member State of the creditor in a dispute between two persons not engaged in commercial or professional activities
C-508/12, [2013] EUECJ C-508/12
Bailii
Regulation (EC) No 805/2004
European
Updated: 26 November 2021; Ref: scu.518892
ECJ Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 7(1) – National legislation providing for account to be taken only of a proportion of the periods of service completed with employers other than Land Salzburg – Restriction of freedom of movement for workers – Justifications – Overriding reasons in the public interest – Objective of rewarding loyalty – Administrative simplification – Transparency
R Silva de Lapuerta, P
C-514/12, [2013] EUECJ C-514/12
Bailii
Regulation (EU) No 492/2011, Article 45 TFEU
European
Updated: 26 November 2021; Ref: scu.518894
ECJ Appeals – Agreements, decisions and concerted practices – European market for hydrogen peroxide and sodium perborate – Decision finding an infringement of Article 81 EC – Duration of the infringement – Concepts of ‘agreement’ and ‘concerted practice’ – Leniency Notice – Obligation to state reasons – Reduction of the fine
[2013] EUECJ C-455/11
Bailii
Article 81 EC
European
European
Updated: 26 November 2021; Ref: scu.518891
ECJ Request for a preliminary ruling – Article 11(2) of Annex VIII to the Staff Regulations – Regulation (EEC, Euratom, ECSC) No 259/68 and Regulation (EC, Euratom) No 723/2004 – Officials of the European Union – Pension rights in the national scheme – Transfer to the European Union pension scheme – Calculation method – Concept of ‘capital value of pension rights’
C-166/12, [2013] EUECJ C-166/12
Bailii
European
Updated: 26 November 2021; Ref: scu.518889
ECJ Public procurement – Negotiated procedure with prior publication of a contract notice – Whether possible for the contracting authority to negotiate on tenders which do not comply with the mandatory requirements of the technical specifications relating to the contract
C-561/12, [2013] EUECJ C-561/12
Bailii
European
Updated: 26 November 2021; Ref: scu.518888
The court considered the consequences of a finding that the UK was in breach of the Aarhus Convention, as regards the ‘prohibitively expensive’ cost of proceedings. The Agency had given permission for the change of fuel for a cement works to shredded tyres, and the applicants had mounted a sustained challenge. The applicants had not been granted legal aid, but initially had had had their costs liability capped. Following a loss at the House of Lords, their opponents submitted bill of nearly andpound;90,000.
Held: The liability of the appellants would be limited to andpound;25,000. This was the amount put forward as security for costs, and which was not opposed by the respondents. The court set out principles deriveable from the judgment at the ECJ: ‘i) First, the test is not purely subjective. The cost of proceedings must not exceed the financial resources of the person concerned nor ‘appear to be objectively unreasonable’, at least ‘in certain cases’. (The meaning of the latter qualification is not immediately obvious, but it may be better expressed in the German version ‘in Einzelfallen’, meaning simply ‘in individual cases’.) The justification is related to the objective of the relevant European legislation (referred to in para 32 of the judgment), which is to ensure that the public ‘plays an active role’ in protecting and improving the quality of the environment.
ii) The court did not give definitive guidance as to how to assess what is ‘objectively unreasonable’. In particular it did not in terms adopt Sullivan LJ’s suggested alternative of an ‘objective’ assessment based on the ability of an ‘ordinary’ member of the public to meet the potential liability for costs. While the court did not apparently reject that as a possible factor in the overall assessment, ‘exclusive’ reliance on the resources of an ‘average applicant’ was not appropriate, because it might have ‘little connection with the situation of the person concerned’.
iii) The court could also take into account what might be called the ‘merits’ of the case: that is, in the words of the court, ‘whether the claimant has a reasonable prospect of success, the importance of what is at stake for the claimant and for the protection of the environment, the complexity of the relevant law and procedure, the potentially frivolous nature of the claim at its various stages.’
iv) That the claimant has not in fact been deterred for carrying on the proceedings is not ‘in itself’ determinative.
v) The same criteria are to be applied on appeal as at first instance.’
Applying the principles, the amount of andpound;25,000 was neither subjectively nor objectively excessive.
Lord Neuberger, President, Lord Hope, Lord Mance, Lord Clarke, Lord Carnwath
[2013] UKSC 78, [2014] 1 WLR 55, [2014] 3 Costs LO 319, [2014] 1 All ER 760, [2014] 2 CMLR 25, [2014] Env LR 17, UKSC 2010/0030
Bailii, Baillii Summary, SC Summary, SC
EIA Directive 85/337/EEC, IPPC Directive 96/61/EC, Council Directive 2003/35/EC 6
England and Wales
Citing:
At HL – Edwards, Regina (on the application of) v Environment Agency HL 16-Apr-2008
The applicants sought to challenge the grant of a permit by the defendant to a company to operate a cement works, saying that the environmental impact assessment was inadequate.
Held: The Agency had been justified in allowing the application . .
SC Reference – Edwards and Another, Regina (on The Application of) v Environment Agency and Others SC 15-Dec-2010
Clarification was sought of the costs principles applicable on an application to the House of Lords. The paying party said that it was a requirement of the 1998 Convention under which the application fell, that a remedy should not be available only . .
ECJ (Opinion) – Edwards v Environment Agency (No 2) ECJ 11-Apr-2013
ECJ Environment – Aarhus Convention – Directive 85/337/EEC – Directive 2003/35/EC – Article 10a – Directive 96/61/EC – Article 15a – Access to justice in environmental matters – Meaning of ‘not prohibitively . .
ECJ – European Commission v United Kingdom of Great Britain And Northern Ireland ECJ 12-Sep-2013
ECJ Opinion – Aarhus Convention – Directive 2003/35/EC – Access to justice – Concept of ‘prohibitively expensive’ judicial procedures – Transposition . .
Cited – Regina v Richmond Upon Thames London Borough Council and Another, Ex Parte JC (A Child) CA 10-Aug-2000
The restrictions placed upon the maximum class sizes in turn restricted the rights of parents to appeal against refusal of a school place. It is for the parent to satisfy the original admissions committee and the appeal committee of the need for a . .
At First Instance – Edwards, Regina (on the Application Of) v Environment Agency and Another Admn 2-Apr-2004
The claimant challenged the granting of permission to a cement factory to change its energy systems to be operated by the burning of waste tyres. The respondent was concerned as to the standing of the claimant. He was impecunious, but associated . .
Cited – DEB Deutsche Energiehandels-Und Beratungsgesellschaft mbH v Bundesrepublik Deutschland ECJ 22-Dec-2010
ECJ Effective judicial protection of rights derived from European Union law – Right of access to a court – Legal aid – National legislation refusing legal aid to legal persons in the absence of ‘public interest’ . .
Cited by:
At SC (2) – European Commission v United Kingdom of Great Britain And Northern Ireland ECJ 13-Feb-2014
ECJ Failure of a Member State to fulfil obligations – Public participation in decision-making and access to justice in environmental matters – Concept of ‘not prohibitively expensive’ judicial proceedings . .
Lists of cited by and citing cases may be incomplete.
Environment, European, Costs
Updated: 26 November 2021; Ref: scu.518898
ECJ References for a preliminary ruling – Directive 93/13/EEC – Action seeking an injunction brought by a regional consumer protection association – Jurisdiction of local courts – No remedy against a decision declining jurisdiction delivered at first instance – Procedural autonomy of the Member States – Principles of equivalence and effectiveness
C-413/12, [2013] EUECJ C-413/12
Bailii
Directive 93/13/EEC
European, Consumer
Updated: 26 November 2021; Ref: scu.518887
ECJ Appeal – Order for interim measures – Regulation (EC) No 1049/2001 – Access to documents of the institutions – Documents held by the European Medicines Agency in the context of an application for authorisation to place a medicinal product on the market – Decision to grant a third party access to the documents – Serious and irreparable damage – Evidence
C-389/13, [2013] EUECJ C-389/13
Bailii
Regulation (EC) No 1049/2001
European
Updated: 26 November 2021; Ref: scu.518884
Expedited procedure
C-404/13, [2013] EUECJ C-404/13
Bailii
Citing:
Reference from – Clientearth, Regina (on The Application of) v The Secretary of State for The Environment, Food and Rural Affairs SC 1-May-2013
The court gave its reasons for referring to the ECJ, the question asked of it, as to the failure of the respondent to ensure compliance with the EU Directive on Nitrogen dioxide control, and the consequential orders. However, a declaration was . .
Cited by:
See Also – Clientearth v The Secretary of State For The Environment, Food And Rural Affairs ECJ 19-Nov-2014
ECJ Reference for a preliminary ruling – Environment – Air quality – Directive 2008/50/EC – Limit values for nitrogen dioxide – Obligation to apply for postponement of the deadline by submitting an air quality . .
Lists of cited by and citing cases may be incomplete.
European, Environment
Updated: 26 November 2021; Ref: scu.518883
ECJ Request for a preliminary ruling – Charter of Fundamental Rights of the European Union – Right to an effective remedy – Legal persons pursuing a commercial objective – Legal aid – No link with European Union law – Clear lack of jurisdiction of the Court
C-258/13, [2013] EUECJ C-258/13
Bailii
European, Legal Aid
Updated: 26 November 2021; Ref: scu.518886
ECJ Appeal – Order for interim measures – Regulation (EC) No 1049/2001 – Access to documents of the institutions – Documents held by the European Medicines Agency in the context of an application for authorisation to place a medicinal product on the market – Decision to grant a third party access to the documents – Information not available to the public – Serious and irreparable damage – Evidence
C-390/13, [2013] EUECJ C-390/13
Bailii
Regulation (EC) No 1049/2001
European
Updated: 26 November 2021; Ref: scu.518885
The appellant sought to challenge an order for his detention pending his deportation by the respondent. A national of a non EU state he had married an EU national resident in the UK. He had been convicted of offences here and detained pending deportation on grounds of publicpolicy.
Held: the Court of Appeal dismissed the appellant’s appeal against the amended order of Eder J: ‘Equality of treatment among EU nationals is one of the cornerstones of the European Union but [article 18 TFEU] is not concerned with the way in which member states treat nationals of other countries who reside within their territories, provided that they do not undermine the laws of the Union . Consistently with the purpose of the Treaty, which is to establish the fundamental legal architecture of the Union, article 18 TFEU is concerned only with the way in which citizens of the Union are treated in member states other than those of which they are themselves nationals. The argument therefore falls down at the first hurdle.’
Moore-Bick LJ said that article 18 TFEU is not concerned with the way in which member states treat nationals of other countries who reside in their territories, adding: ‘However, the difficulties do not end there. In seeking to compare the position of EEA nationals with that of nationals of other countries [the appellant] sought to focus exclusively on the Secretary of State’s power of detention, but that is to view the matter too narrowly. As the judge pointed out, the provision for detention in each case forms part of a wider regime dealing with removal. Unlike nationals of other countries, nationals of the EEA are entitled to reside in this country and enjoy the protection from removal afforded by the Treaty and the Directive. They are subject to a different legal regime which cannot be directly compared to that which applies to other foreign nationals, who can be deported if the Secretary of State deems their removal to be conducive to the public good: see section 3(5)(a) of the 1971 Act. For both these reasons I agree with the judge that [the appellant’s] argument is fundamentally flawed and that there is no substance in this ground of appeal.’
Lord Thomas CJ said: ‘Each deprivation of liberty pending deportation requires proper scrutiny of all the facts by the SSHD in accordance with the Hardial Singh principles. Those principles are the sole guidelines.’
Moore-Bick, Briggs, Christopher Clarke LJJ
[2013] EWCA Civ 1608, [2014] 1 All ER 1144, [2014] 1 WLR 3313
Bailii
Immigration (European Economic Area) Regulations 2006, Parliament and Council Directive 2004/38/EC 27
England and Wales
Citing:
At Admn – Nouazli, Regina (on The Application of) v Secretary of State for The Home Department Admn 15-Mar-2013
Challenge to power of the SS to detain the claimant a national of the European Economic Area pending a decision to deport. The claimant was a third country national married to an EU national. He was detained pending deportation on the grounds of . .
Cited by:
At CA – Nouazli, Regina (on The Application of) v Secretary of State for The Home Department SC 20-Apr-2016
The court considered the compatibility with EU law of regulations 21 and 24 of the 2006 Regulations, and the legality at common law of the appellant’s administrative detention from 3 April until 6 June 2012 and of bail restrictions thereafter until . .
Lists of cited by and citing cases may be incomplete.
Immigration, European
Updated: 26 November 2021; Ref: scu.518804
ECJ Reference for a preliminary ruling – Protection of workers – Collective redundancies – Directive 98/59/EC – Termination of contracts of employment as a result of the death of the employer
[2009] EUECJ C-323/08, C-323/08
Bailii
Directive 98/59/EC
Citing:
Opinion – Mayor and Others v The estate in abeyance of Rafael de las Heras Davila and Sagrario de las Heras Davila ECJ 16-Jul-2009
ECJ Opinion – Directive 98/59/EC – Collective redundancies – Meaning – Termination of an employment contract following the death, retirement or incapacity of the employer. . .
Lists of cited by and citing cases may be incomplete.
European, Employment
Updated: 26 November 2021; Ref: scu.518783
ECJ Reference for a preliminary ruling – Directive 2006/12/EC Article 15(a) – Waste disposal costs not allocated on the basis of actual production of waste – Compatibility with the ‘polluter pays’ principle
C-254/08, [2009] EUECJ C-254/08
Bailii
Directive 2006/12/EC 15(1)
Citing:
Opinion – Futura Immobiliare and Others (Environment and Consumers) ECJ 23-Apr-2009
ECJ Directive 2006/12/EC – Waste costs – waste disposal – Principle of ‘polluter pays’ Equal treatmen . .
Lists of cited by and citing cases may be incomplete.
European, Environment
Updated: 26 November 2021; Ref: scu.518782
ECJ Opinion – Appeals – Community trade mark – Regulation (EC) No 207/2009 – Article 53(2)(c) – Community trade mark – Application for a declaration of invalidity based on an earlier copyright under national law – Knowledge and interpretation of national law – Role of the EU judicature
Bot AG
C-530/12, [2013] EUECJ C-530/12, [2014] EUECJ C-530/12
Bailii, Bailii
European, Intellectual Property
Updated: 26 November 2021; Ref: scu.518761
ECJ VAT – Directive 2006/112/EC – Articles 132 to 134 and 168 – Exemptions – Educational services provided on a profit-making basis by bodies governed by private law – Right to deduction
C-319/12, [2013] EUECJ C-319/12
Bailii
Directive 2006/112/EC 132 133 134 168
European, VAT
Updated: 26 November 2021; Ref: scu.518760
ECJ Appeal – Dumping – Regulation (EC) No 172/2008 – Imports of ferro-silicon originating in China, Egypt, Kazakhstan, the former Yugoslav Republic of Macedonia and Russia – Regulation (EC) No 384/96 – Article 2(9) – Export price – Article 3(5) and (6) – Determination of injury – Article 6(7) – Investigation – Article 8(4) – Offer of undertakings – Non-confidential version – Article 20(1) – Disclosure – Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part
C-13/12, [2013] EUECJ C-13/12
Bailii
Regulation (EC) No 172/2008
European
Updated: 26 November 2021; Ref: scu.518751
ECJ Annual adjustment of the remuneration and pensions of officials and other servants of the European Union – Staff Regulations – Action for annulment – Communication COM(2011) 829 final – Proposal COM(2011) 820 final – Action for failure to act – Submission of proposals on the basis of Article 10 of Annex XI to the Staff Regulations – Failure of the Commission – Application devoid of purpose – No need to adjudicate
C-66/12, [2013] EUECJ C-66/12
Bailii
European
Updated: 26 November 2021; Ref: scu.518752
ECJ Action for failure to act – Annual adjustment of the remuneration and pensions of officials and other servants of the European Union – Staff Regulations – Adjustment of correction coefficients – Council decision – Refusal to adopt the Commission’s proposal – Failure to act – Inadmissibility
C-196/12, [2013] EUECJ C-196/12
Bailii
European
Updated: 26 November 2021; Ref: scu.518755
Failure of a Member State to fulfil obligations – Directive 91/271/EEC – Treatment of urban waste water – Judgment of the Court establishing a failure to fulfil obligations – Non-implementation – Article 260 TFEU – Pecuniary penalties – Imposition of a penalty payment and a lump sum payment
C-576/11, [2013] EUECJ C-576/11
Bailii
Directive 91/271/EEC
European
Updated: 26 November 2021; Ref: scu.518756
ECJ Appeal – Access to the documents of the institutions – Regulation (EC) No 1049/2001- Exceptions to the right of access – Article 4(1)(a), first and third indents – Public security – International relations
C-576/12, [2013] EUECJ C-576/12
Bailii
Regulation (EC) No 1049/2001
European
Updated: 26 November 2021; Ref: scu.518757
Lloyd Jones, Beatson LJJ, Sir Stephen Sedley
[2013] EWCA Civ 1525
Bailii
Directive 2004/38/EC
England and Wales
Immigration, European
Updated: 26 November 2021; Ref: scu.518415
The Court was asked as to entitlement to receive the care component of disability living allowance when she moved permanently from the United Kingdom to Spain.
Jackson, Sullivan, Floyd LJJ
[2013] EWCA Civ 1471
Bailii
Council Regulation (EC) No 1408/71
England and Wales
Citing:
Cited – Martinez Sala v Freistaat Bayern ECJ 12-May-1998
ECJ A benefit such as the child-raising allowance, which is automatically granted to persons fulfilling certain objective criteria, without any individual and discretionary assessment of personal needs, and which . .
Cited – Revenue and Customs v Ruas CA 23-Mar-2010
The court was asked whether an obligation arose to pay child benefit for the children of a Portuguese worker resident here but no longer working for his children living in Portugal.
Held: The benefit was payable. . .
Appeal from – Secretary of State for Work and Pensions v LT (DLA) UTAA 19-Jul-2012
Disability Living Allowance – Appeal allowed – The respondent remained entitled to receive the care component of disability living allowance following her permanent move to Spain on 5 November 2002. The decision of 8 January 2007 under appeal, . .
Cited by:
Appeal from – Secretary of State for Work and Pensions v Tolley SC 29-Jul-2015
The Court was asked whether the United Kingdom is precluded, by Council Regulation (EC) No 1408/71 on the application of social security schemes to employed persons, self-employed persons and members of their families moving within the Community, . .
Lists of cited by and citing cases may be incomplete.
Benefits, European
Updated: 26 November 2021; Ref: scu.518031
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 company of the subsidiary’s losses arising from its activity – Exclusion for non-resident subsidiaries
L Bay Larsen P
[2013] EUECJ C-123/11, C-123/11
Bailii
Citing:
Opinion – 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 . .
Cited by:
Cited – Revenue and Customs v Marks and Spencer Plc SC 22-May-2013
The company wished to assign losses in its European subsidiaries against its profits. Since the losses were first claimed, the subsidiaries had gone into insolvent liquidation.
Held: Lord Hope said: ‘I would answer the first issue by rejecting . .
Lists of cited by and citing cases may be incomplete.
European, Corporation Tax
Updated: 26 November 2021; Ref: scu.518019
ECJ Structural Funds – European Regional Development Fund (ERDF) – Financial contribution from a Structural Fund – Criteria for the eligibility of expenditure – Regulation (EC) No 1260/1999 – Article 30(4) – Principle of durability of the operation – ‘Substantial modification’ of an operation – Award of a concession contract without advertisement or a competitive tendering procedure
C-388/12, [2013] EUECJ C-388/12
Bailii
European
Updated: 26 November 2021; Ref: scu.517791
Appeal – Community trade mark – Opposition proceedings – Figurative mark representing a wolf’s head – Opposition by the proprietor of the national and international figurative marks containing the word elements ‘WOLF Jardin’ and ‘Outils WOLF’ – Relative grounds for refusal – Detriment to the distinctive character of the earlier mark – Regulation (EC) No 207/2009 – Article 8(5) – Change in the economic behaviour of the average consumer – Burden of proof
C-383/12, [2013] EUECJ C-383/12
Bailii
European, Intellectual Property
Updated: 26 November 2021; Ref: scu.517792
ECJ Directive 94/25/EC – Approximation of laws – Recreational craft – Prohibition of using personal watercraft on waters other than general navigable waterways – Articles 28 EC and 30 EC Measures having equivalent effect – Access to the market Impediment – Protection of the environment Proportionality
C.W.A. Timmermans, P
[2009] EUECJ C-142/05, C-142/05, [2009] All ER (EC) 842, [2009] ECR I-04273
Bailii
Directive 94/25/EC
Citing:
See Also – Aklagaren v Percy, Mickelsson v Joakim Roos ECJ 14-Dec-2006
ECJ Opinion – Approximation of laws – Recreational craft – Rules on the use of personal watercraft – Directive 94/25/EC – Article 28 EC – Measure having equivalent effect. . .
Lists of cited by and citing cases may be incomplete.
European, Transport
Updated: 26 November 2021; Ref: scu.517800
ECJ REACH – Transitional measures concerning the restrictions on the manufacture, marketing and use of cadmium and its compounds – Annex XVII to Regulation (EC) No 1907/2006 – Restrictions on the use of cadmium pigments in plastic materials – Manifest error of assessment – Risk analysis
T-456/11, [2013] EUECJ T-456/11
Bailii
European
Updated: 26 November 2021; Ref: scu.517794
ECJ Directive 2004/83/EC – Minimum standards for the qualification and status of third country nationals or stateless persons as refugees – Stateless person of Palestinian origin who has not sought protection or assistance from the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) – Application for refugee status – Refusal based on a failure to meet the conditions laid down in Article 1A of the Convention relating to the Status of Refugees, signed in Geneva on 28 July 1951 – Right of that stateless person to be recognised as a refugee on the basis of the second sentence of Article 12(1)(a) of Directive 2004/83
V. Skouris, P
[2010] EUECJ C-31/09
Bailii
Directive 2004/83/EC
Citing:
Opinion – Bolbol (Area Of Freedom, Security And Justice) ECJ 4-Mar-2010
ECJ Minimum conditions to be fulfilled by persons from third countries or stateless persons in order to be able to claim refugee status – Stateless person of Palestinian origin – Conditions under which refugee . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 26 November 2021; Ref: scu.517801
ECJ Copyright and related rights in the information society – Directive 2001/29/EC – Definition of ‘communication to the public’ – Communication by radio or television receivers to bedrooms in a spa establishment – Direct effect – Freedom to provide services – Exclusive rights accorded to a copyright collecting society in a Member State
Sharpston AG
C-351/12, [2013] EUECJ C-351/12, [2014] EUECJ C-351/12
Bailii, Bailii
European, Intellectual Property
Updated: 26 November 2021; Ref: scu.517795
ECJ Jurisdiction in civil and commercial matters – Regulation (EC) No 44/2001- Article 16(1) – Contract for travel concluded between a consumer domiciled in one Member State and a travel agency established in another Member State – Supplier of services used by the travel agency established in the Member State where the consumer is domiciled – Right of a consumer to bring an action against two undertakings before the court for the place of his domicile
CG Fernlund, P
C-478/12, [2013] EUECJ C-478/12
Bailii
Regulation (EC) No 44/2001
European
Updated: 26 November 2021; Ref: scu.517789
ECJ Requests for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – Principles of equal treatment and non-discrimination – Obligation of transparency – Scope – Agreement concluded by public entities of one Member State and an undertaking of that Member State – Transfer, by those entities, of their television provision activities and, for a fixed period, the exclusive right to use their cable networks, to an undertaking in that Member State – Possibility for an economic operator of that same State to rely on Articles 49 TFEU and 56 TFEU before the courts of that Member State – No invitation to tender – Justification – Existence of an earlier agreement – Transaction intended to put an end to litigation concerning the interpretation of that agreement – Risk of depreciation of the transferred activity
A. Rosas P
C-221/12, [2013] EUECJ C-221/12
Bailii
European
Updated: 26 November 2021; Ref: scu.517790
ECJ State aid – Agreement between the Hungarian State and the oil and gas company MOL relating to mining fees in connection with the extraction of hydrocarbons – Subsequent change in the statutory system of fees – Decision declaring the aid incompatible with the internal market – Selective nature
NJ Forwood, P
T-499/10, [2013] EUECJ T-499/10
Bailii
European
Updated: 25 November 2021; Ref: scu.517612
ECJ Dumping – Imports of certain aluminium foil originating in Armenia, Brazil and China – Accession of Armenia to the WTO – Market economy treatment – Article 2(7) of Regulation (EC) No 384/96 – Whether compatible with the Anti-Dumping Agreement – Article 277 TFEU
N.J. Forwood P
T-512/09, [2013] EUECJ T-512/09, [2017] EUECJ T-512/09
Bailii, Bailii
Regulation (EC) No 384/96 2(7)
European
Customs and Excise
Updated: 25 November 2021; Ref: scu.517564
ECJ Civil service – Temporary staff – Appraisal – 2009 appraisal exercise – Career development report – Application for annulment of the career development report – Act adversely affecting an official – Action manifestly inadmissible
F-7/12, [2013] EUECJ F-7/12
Bailii
European
Updated: 25 November 2021; Ref: scu.517554
The tax payer had sought repayment of sums of VAT charged to a particular form of gaming, saying that the rules infringed the principles of fiscal neutrality under European law. HMRC now appealed against a finding that the machines were exempt from VAT.
Rimer LJ said that a narrow reading might lead to absurdity: That cannot be the correct construction of the word ‘machine’. The word must, if the language of Part III is to be given a sensible and practical effect that will enable it to achieve its obvious purpose, be interpreted as including equipment ancillary, and connected, to the playing terminal that automatically provides the element of chance that determines the outcome of the game played on the terminal . .
If this is right, it follows in my view, and for like reasons, that a purpose built system comprising a terminal with a separate, but connected, RNG is also properly characterised as a ‘machine’. The terminal cannot be used for gaming purposes except by being linked to the RNG; and the RNG is designed to be linked to the terminal in order to enable the game to be played. Again, no doubt they constitute two separate items of equipment; but to treat the terminal as a separate ‘machine’ in considering the impact or otherwise of Part III is unrealistic. They are being used together for the purpose of playing a game on the terminal and the RNG forms an essential element of the system.
If right so far, I also do not understand why the multi-terminal systems should be treated any differently. The fact that there is only one RNG serving several terminals cannot make a material difference. In substance, the systems are exactly the same as in both previous configurations. By like reasoning, I cannot see why each terminal and the single RNG do not together constitute a machine within section 26. That is the substance of any such multi-terminal system; and it is the substance of the matter that counts.’
Rimer, Beatson, Floyd LJJ
[2013] EWCA Civ 1289, [2013] BVC 526, [2013] STI 3396, [2014] STC 470
Bailii
Gaming Act 1968
England and Wales
Citing:
At VDT (1) – The Rank Group Plc v Revenue and Customs VDT 27-May-2008
VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company . .
At VDT (2) – Rank Group Ltd v Revenue and Customs VDT 19-Aug-2008
VDT COMMUNITY LAW – Fiscal neutrality – Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Part III of Gaming Act 1968 exempt – Whether principle of fiscal . .
At ChD – Revenue and Customs v The Rank Group ChD 8-Jun-2009
The court was asked whether the VAT treatment of mechanised cash bingo breaches the principle of fiscal neutrality: and the core issue on the appeal is whether the burden lay on Rank to adduce evidence to prove not only that there was a difference . .
At FTTTx – The Rank Group Plc v Revenue and Customs FTTTx 11-Dec-2009
FTTTx Community Law – Fiscal neutrality – Exemption – Exclusion of provision of ‘gaming machines’ from exemption – Whether taxed machines similar to exempt machines – Relevance of regulatory regime – TNT [2009] . .
At ECJ (1) – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-260/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
At ECJ (2) – Commissioners for Her Majesty’s Revenue and Customs v Rank Group plc C-259/10 ECJ 10-Nov-2011
ECJ Taxation – Sixth VAT Directive – Exemptions – Article 13B(f) – Betting, lotteries and other forms of gambling – Principle of fiscal neutrality – Mechanised cash bingo – Slot machines – Administrative practice . .
At UTTC – HMRC v The Rank Group Plc UTTC 4-Oct-2012
Taxation – whether gaming or betting and the different VAT Treatment of newer gaming machines. . .
Cited – Regina v Herrod, ex parte Leeds City District Council CA 1976
Lord Denning MR described the game bingo: ‘I expect that everybody knows ordinary bingo. It is played at bazaars, sales of work [sic: in [1976] 1 All ER 273, at 279c, the phrase is ‘places of work’], and so forth, for small prizes and is perfectly . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 23 November 2021; Ref: scu.517235
C-14/68
European
European
Updated: 23 November 2021; Ref: scu.131875
A firm with its business base outside had begun an action in Scotland. The court ordered the pursuer to nominate somebody within the jurisdiction to have conduct of the proceedings and to bear the possible burden of costs. The order was not valid since it was in breach of European law. A Scottish court order would be enforceable in Germany, and the order discriminated against the citizen of another member state under article 12 of the Treaty.
Times 07-Feb-2000
EC Treaty Art 12
Scotland
European
Updated: 23 November 2021; Ref: scu.79959
ECJ Freedom of movement for persons – Freedom of establishment – Law on controlled foreign companies – Attribution to the parent company of the profits of its subsidiary established in another Member State as those profits arise – Obstacle – Justification – Counteraction of tax avoidance
Leger AG
[2006] 3 WLR 890, [2007] Ch 30, [2006] EUECJ C-196/04, [2007] All ER (EC) 153, [2008] BTC 52, [2006] STI 2201, [2006] STC 1908, [2007] 1 CMLR 2, [2006] CEC 1026, [2006] ECR I-7995, [2006] 9 ITL Rep 89, [2006] 3 WLR 890
Bailii
European
Updated: 22 November 2021; Ref: scu.517001
ECJ Request for a preliminary ruling – Social security – Regulation (EEC) No 1408/71 – Family benefit – Child bonus – National regulation providing for a benefit to be granted by way of an automatic tax rebate for children – Non-cumulation of family benefits
C-177/12, [2013] EUECJ C-177/12
Bailii
Regulation (EEC) No 1408/71
European
Updated: 22 November 2021; Ref: scu.516979
ECJ Citizenship of the Union – Articles 20 TFEU and 21 TFEU – Right of free movement and residence – National of a Member State – Studies pursued in another Member State – Education or training grant – Conditions – Duration of course greater than or equal to two years – Obtaining a vocational qualification
C-275/12, [2013] EUECJ C-275/12
Bailii
European
Updated: 22 November 2021; Ref: scu.516989
ECJ Directive 77/799/EEC – Mutual assistance by the authorities of the Member States in the field of direct taxation – Exchange of information on request – Tax proceedings – Fundamental rights – Limit on the scope of the obligations of the requesting and the requested Member States towards the taxpayer – No obligation to inform the taxpayer of the request for assistance – No obligation to invite the taxpayer to take part in the examination of witnesses – Taxpayer’s right to challenge the information exchanged – Minimum content of the information exchanged
C-276/12, [2013] EUECJ C-276/12
Bailii
Directive 77/799/EEC
European
Updated: 22 November 2021; Ref: scu.516982
ECJ Appeal – Competition – State aid – Aid declared illegal and incompatible with the common market – Aid granted to the Grazer Wechselseitige group (GRAWE) at the time of the privatisation of Bank Burgenland – Determination of the market price – Tender procedure – Unlawful conditions with no impact on the highest offer – ‘Private vendor’ test – Distinction between a State’s obligations in cases where it acts as a public authority and where it acts as a shareholder – Distortion of evidence – Obligation to state reasons
C-214/12, [2013] EUECJ C-214/12
Bailii
European
Updated: 22 November 2021; Ref: scu.516985
ECJ Taxation – VAT – Betting and gaming – Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines – Whether permissible – Basis of assessment – Whether the taxable person can pass on the VAT
C-440/12, [2013] EUECJ C-440/12
Bailii
European, VAT
Updated: 22 November 2021; Ref: scu.516987
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 activity which may adversely affect system operation
C-105/12, [2013] EUECJ C-105/12
Bailii
European
Updated: 22 November 2021; Ref: scu.516991
ECJ VAT Scope Deposits, paid in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation Classification.
C-277/05, [2007] EUECJ C-277/05
Bailii
Citing:
See Also – Societe Thermale D’Eugenie-Les-Bains (Taxation) ECJ 13-Sep-2006
ECJ VAT – Scope – Deposits paid, in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation – Classification . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 22 November 2021; Ref: scu.517002
ECJ Citizenship of the Union – Articles 20 TFEU and 21 TFEU – Right of free movement and residence – National of a Member State – Studies pursued in another Member State – Education or training grant – Permanent residence requirement – Place of education or training located in the applicant’s State of residence or in a neighbouring State – Limited exception – Applicant’s specific circumstances
C-220/12, [2013] EUECJ C-220/12
Bailii
European
Updated: 22 November 2021; Ref: scu.516978
ECJ Failure of a Member State to fulfil obligations – Environment – Directive 2000/60/EC – Framework for Community action in the field of water policy – Transposition of Articles 4(8), 7(2), 10(1) and (2) of and sections 1.3 and 1.4 of Annex V to Directive 2000/60 – Intracommunal and intercommunal river basins – Article 149(3) of the Spanish Constitution – Supplementing clause
C-151/12, [2013] EUECJ C-151/12
Bailii
Directive 2000/60/EC
European
Updated: 22 November 2021; Ref: scu.516980
Claim for damages on the basis of alleged unlawful restriction on use of GMS gateway.
Rose J
[2013] EWHC 3091 (Ch)
Bailii
England and Wales
European, Commercial
Updated: 22 November 2021; Ref: scu.516971
ECJ Patent law – Plant protection products – Supplementary protection certificate – Regulation (EC) No 1610/96 – Directive 91/414/EEC – Emergency marketing authorisation under Article 8(4) of that directive
C-210/12, [2013] EUECJ C-210/12
Bailii
Directive 91/414/EEC, Regulation (EC) No 1610/96
European, Intellectual Property
Updated: 22 November 2021; Ref: scu.516583
ECJ Rome Convention on the law applicable to contractual obligations – Articles 3 and 7(2) – Freedom of choice of the parties – Limits – Mandatory rules – Directive 86/653/EEC – Self-employed commercial agents – Contracts for sale or purchase of goods – Termination of the agency contract by the principal – National implementing legislation providing for protection going beyond the minimum requirements of the directive and providing also for protection for commercial agents in the context of contracts for the supply of services
M Ilesic P
C-184/12, [2013] EUECJ C-184/12
Bailii
Directive 86/653/EEC
European
European, Contract, Agency
Updated: 22 November 2021; Ref: scu.516584
ECJ Sixth VAT Directive – Articles 13C and 20 – Supply of immovable property – Right to opt for taxation – Right to deduction – Adjustment of deductions – Recovery of sums due following adjustment of a VAT deduction – Taxable person liable for payment – Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction
C-622/11, [2013] EUECJ C-622/11
Bailii
European, VAT
Updated: 22 November 2021; Ref: scu.516582
ECJ Appeal – Community trade mark – Opposition proceedings – Application for Community word mark ZEBEXIR – Earlier word mark ZEBINIX – Relative grounds for refusal – Regulation (EC) No 207/2009 – Article 8(1)(b) – Obligation to state reasons
C-597/12, [2013] EUECJ C-597/12
Bailii
European, Intellectual Property
Updated: 22 November 2021; Ref: scu.516576
ECJ Insurance against civil liability in respect of the use of motor vehicles and enforcement of the obligation to insure against such liability – Directive 2009/103/EC – Article 21(5) – Claims representative – Authority to accept service of judicial documents – National rule making the validity of that service conditional on the express grant of an authority to accept it – Interpretation in conformity with Union law
C-306/12, [2013] EUECJ C-306/12
Bailii
Directive 2009/103/EC 21(5)
European, Road Traffic, Insurance
Updated: 22 November 2021; Ref: scu.516581
ECJ Failure of a Member State to fulfil obligations – Directive 91/271/EEC – Urban waste-water treatment – Judgment of the Court establishing a failure to fulfil obligations – Non-compliance – Article 260 TFEU – Financial penalties – Imposition of a lump sum and a penalty payment
C-533/11, [2013] EUECJ C-533/11
Bailii
Directive 91/271/EEC
European
Updated: 22 November 2021; Ref: scu.516574
ECJ Regulation (EC) No 44/2001 – Article 15(1)(c) – Jurisdiction over consumer contracts – Whether jurisdiction limited to distance contracts – Causal link between the commercial or professional activity directed to the Member State of the consumer’s domicile via an Internet site and the conclusion of the contract
C-218/12, [2013] EUECJ C-218/12
Bailii
Regulation (EC) No 44/2001 15(1)(c)
European
Updated: 22 November 2021; Ref: scu.516577