ECJ Freedom to provide services – Gambling – Offer of gambling via the internet – Promotion of gambling organised in other Member States – Activities reserved to public or non-profit-making bodies – Criminal penalties
J-C Bonichot, P
[2010] EUECJ C-447/08
Bailii
England and Wales
European
Updated: 17 January 2022; Ref: scu.565397
ECJ (Judgment) Failure of a Member State to fulfil obligations – Articles 18 TFEU, 20 TFEU and 21 TFEU – Citizenship of the Union – Right to move and reside freely – Discrimination on grounds of nationality – Financial support for travel costs awarded to national students – Directive 2004/38/EC – Article 24(2) – Derogation from the principle of equal treatment – Maintenance aid for studies consisting in student grants or student loans – Scope – Formal requirements of the application initiating proceedings – Coherent statement of the pleas in law
C-233/14, [2016] EUECJ C-233/14, ECLI:EU:C:2016:396
Bailii
TFEU 18 20 21, Directive 2004/38/EC 24(2)
European
Updated: 17 January 2022; Ref: scu.565137
ECJ (Judgment) Reference for a preliminary ruling – Taxation – General arrangements governing excise duty – Directive 92/12/EEC – Manufactured tobacco moving under an excise duty suspension arrangement – Liability of the authorised warehousekeeper – Whether Member States may make the authorised warehousekeeper jointly and severally liable for the payment of sums corresponding to the financial penalties imposed on those engaged in smuggling – Principles of proportionality and legal certainty
C-81/15, [2016] EUECJ C-81/15, ECLI:EU:C:2016:398
Bailii
Directive 92/12/EEC
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.565142
ECJ (Judgment) References for a preliminary ruling – Value added tax – Customs warehousing – External transit procedure – Incurrence of a customs debt as a result of non-fulfilment of an obligation – Chargeability of value added tax
C-226/14, [2016] EUECJ C-226/14
Bailii
European, VAT
Updated: 17 January 2022; Ref: scu.565139
ECJ (Judgment) Failure of a Member State to fulfil obligations – Air transport – Regulation (EEC) No 95/93 – Allocation of slots at European Union airports – Article 4(2) – Independence of the coordinator – Concept of ‘interested party’ – Airport managing body – Functional separation – System of financing
C-205/14, [2016] EUECJ C-205/14, ECLI:EU:C:2016:393
Bailii
European
Updated: 17 January 2022; Ref: scu.565138
ECJ (Judgment) Reference for a preliminary ruling – Public contracts – Directive 2004/18/EC – Article 1(2)(a) – Concept of ‘public contract’ – Scheme for acquiring goods consisting of the authorisation as a supplier of any economic operator who meets the predetermined criteria – Supply of medicinal products that are refundable under a general social security scheme – Contracts concluded between a statutory health insurance fund and all the suppliers of medicinal products based on a given active ingredient who consent to a rebate on the sale price at a predetermined rate – Legislation providing, in principle, for the substitution of a refundable medicinal product marketed by an operator not having concluded such a contract by a medicinal product of the same type marketed by an operator having concluded such a contract
C-410/14, [2016] EUECJ C-410/14, ECLI:EU:C:2016:399
Bailii
European
Updated: 17 January 2022; Ref: scu.565140
ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 9(1) – Definition of ‘taxable person for the purposes of value added tax’ and ‘economic activity’ – Article 24(1) – Definition of ‘supply of services’ – Agricultural engineering works – Construction and operation of a water disposal system by a non-profit company – Effect of the works being funded by means of State and EU aid
C-263/15, [2016] EUECJ C-263/15, ECLI:EU:C:2016:392
Bailii
Directive 2006/112/EC5 9(1) 24(1)
European, VAT
Updated: 17 January 2022; Ref: scu.565144
ECJ (Judgment) Reference for a preliminary ruling – Social policy – Principles of equal treatment and non-discrimination on grounds of age – Directive 2000/78/EC – Equal treatment in employment and occupation – Articles 2, 3 and 6 – Difference in treatment on grounds of age – National legislation providing, in certain situations, for higher taxation of pension income than earned income – Scope of application of Directive 2000/78 – Competence of the European Union in the field of direct taxation
C-122/15, [2016] EUECJ C-122/15, ECLI:EU:C:2016:391
Bailii
Directive 2000/78/EC 2 3 6
European, Discrimination
Updated: 17 January 2022; Ref: scu.565136
ECJ (Judgment) Reference for a preliminary ruling – Citizenship of the Union – Article 21 TFEU – Freedom to move and reside in the Member States – Law of a Member State abolishing privileges and prohibiting the conferring of new noble titles – Surname of an adult, national of that State, obtained during a habitual residence in another Member State of which that person also holds the nationality – Name comprising tokens of nobility – Residence in the first Member State – Refusal by the authorities of the first Member State to enter the name acquired in the second Member State in the register of civil status – Justification – Public policy – Incompatibility with the essential principles of German law
C-438/14, [2016] EUECJ C-438/14, ECLI:EU:C:2016:401
Bailii
TFEU 21
European
Updated: 17 January 2022; Ref: scu.565135
ECJ Appeals – Competition – Agreements, decisions and concerted practices – Spanish market for the purchase and first processing of raw tobacco – Price-fixing and market-sharing – Infringement of Article 81 EC – Attributability of unlawful conduct of subsidiaries to their parent companies – Presumption of innocence – Rights of the defence – Obligation to state the reasons on which the decision is based – Equal treatment
[2012] EUECJ C-628/10, ECLI:EU:C:2012:479
Bailii
European
Citing:
Order – Alliance One International And Standard Commercial Tobacco v Commission ECJ 14-Sep-2011
ECJ Order of the President . .
Opinion – Alliance One International And Standard Commercial Tobacco v Commission ECJ 12-Jan-2012
ECJ Opinion – Appeals – Competition – Agreements, decisions and concerted practices – Article 81 EC – Article 23 of Regulation (EC) No 1/2003 – Spanish market in raw tobacco – Price-fixing and market-sharing – . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 17 January 2022; Ref: scu.565104
ECJ Order of the President
[2011] EUECJ C-628/10 – P, C-628/10
Bailii
European
Cited by:
See Also – Alliance One International And Standard Commercial Tobacco v Commission ECJ 12-Jan-2012
ECJ Opinion – Appeals – Competition – Agreements, decisions and concerted practices – Article 81 EC – Article 23 of Regulation (EC) No 1/2003 – Spanish market in raw tobacco – Price-fixing and market-sharing – . .
Order – Alliance One International And Standard Commercial Tobacco v Commission ECJ 19-Jul-2012
ECJ Appeals – Competition – Agreements, decisions and concerted practices – Spanish market for the purchase and first processing of raw tobacco – Price-fixing and market-sharing – Infringement of Article 81 EC – . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 17 January 2022; Ref: scu.565103
ECJ (Order) Preliminary reference – Article 99 of the Rules of Procedure of the Court – Directive 2003/96 / EC – Taxation of energy products and electricity – Article 2, paragraph 4 b) – dual use of energy products – Concept – Product energy used for thermal waste treatment and flue gas
C. Lycourgos, P
ECLI:EU:C:2015:836, [2015] EUECJ C-529/14 – CO
Bailii
Directive 2003/96/EC
European, Utilities
Updated: 17 January 2022; Ref: scu.565751
ECJ Reference for a preliminary ruling – Taxation – Turnover tax – Scope – Exemption – Notion of ‘insurance transactions’ – Notion of ‘supply of services’ – Lump sum for a warranty covering breakdowns of a second-hand vehicle
[2015] EUECJ C-584/13, [2015] RTR 32, [2015] STC 2293, ECLI:EU:C:2015:488, [2015] BVC 42
Bailii
Citing:
Opinion – Directeur General Des Finances Publiques v Mapfre Asistencia Compania Internacional De Seguros Y Reaseguros Sa (Fifth Chamber) ECJ 4-Feb-2015
Opinion – Taxation – VAT – Scope – Exemptions – Concept of ‘insurance transactions’ – Concept of ‘supply of services’ – Lump sum paid for a warranty covering breakdowns of a second-hand motor vehicle . .
Lists of cited by and citing cases may be incomplete.
European, VAT, Road Traffic
Updated: 17 January 2022; Ref: scu.565752
(Judgment) Actions for annulment – Replacement of the contested decision in the course of the proceedings – Purpose of the action – Police and judicial cooperation in criminal matters – New psychoactive substance subjected to control measures – Legal framework applicable after the entry into force of the Treaty of Lisbon – Transitional provisions – Consultation of the European Parliament
ECLI:EU:C:2015:847, [2015] EUECJ C-595/14
Bailii
European
Updated: 17 January 2022; Ref: scu.565747
ECJ (Order) Action for annulment – Community trade mark – Time for appealing – Starting point – Notification of the decision of the Board of Appeal on electronic account with OHIM representative of the applicant – Out of time – No force majeure or fortuitous event – manifest inadmissibility
T-850/14, [2015] EUECJ T-850/14 – CO
Bailii
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.565748
ECJ (Judgment) Reference for a preliminary ruling – Directive 2006/123/EC – Scope ratione materiae – Activities which are connected with the exercise of official authority – The trade of chimney sweep – Fire safety regulation tasks – Territorial restriction of the licence to trade – Service of general economic interest – Necessity – Proportionality
ECLI:EU:C:2015:843, [2015] EUECJ C-293/14
Bailii
Directive 2006/123/EC
European
Updated: 17 January 2022; Ref: scu.565744
ECJ (Order) Preliminary ruling – Directive 2003/87/EC – System of exchange of gas emission quotas for greenhouse – Fine excess emissions – Proportionality
ECLI:EU:C:2015:835, [2015] EUECJ C-580/14 – CO
Bailii
Directive 2003/87/EC
European
Updated: 17 January 2022; Ref: scu.565737
Opinion – Taxation – VAT – Scope – Exemptions – Concept of ‘insurance transactions’ – Concept of ‘supply of services’ – Lump sum paid for a warranty covering breakdowns of a second-hand motor vehicle
Szpunar AG
ECLI:EU:C:2015:55, [2015] EUECJ C-584/13 – O
Bailii
Cited by:
Opinion – Directeur General Des Finances Publiques v Mapfre Asistencia Compania Internacional De Seguros Y Reaseguros Sa (Fifth Chamber) ECJ 16-Jul-2015
ECJ Reference for a preliminary ruling – Taxation – Turnover tax – Scope – Exemption – Notion of ‘insurance transactions’ – Notion of ‘supply of services’ – Lump sum for a warranty covering breakdowns of a . .
Lists of cited by and citing cases may be incomplete.
European, VAT, Road Traffic
Updated: 17 January 2022; Ref: scu.565735
ECJ (Judgment) Preliminary reference – Agriculture – Health Inspections – Official controls on feed and food – Financing of checks – inspection costs relating to slaughter operations – Regulation (EC) No 882/2004 – Directive 85/73 / EEC – Ability to charge an amount covering the actual cost of inspection fees above the amount of fees provided for by that directive
ECLI:EU:C:2015:849, [2015] EUECJ C-58/15
Bailii
Regulation (EC) No 882/2004, Directive 85/73/EEC
European, Agriculture
Updated: 17 January 2022; Ref: scu.565742
The company appealed against rejection of its challenge to the licensing and classification system applied to its products.
Longmore, Lewison, McCombe LJJ
[2016] EWCA Civ 554
Bailii
Directive 2001/83/EC
England and Wales
Citing:
Appeal from – Blue Bio Pharmaceuticals Ltd and Another, Regina (on The Application of) v Secretary of State for Health (Mhra) Admn 22-May-2014
The Claimants complained that the Defendant wrongly refused to treat as medicinal products the large number of GCPs (glucosamine-containing product) described as ‘food supplements’.
Held: The claim failed. . .
Lists of cited by and citing cases may be incomplete.
Health Professions, European
Updated: 17 January 2022; Ref: scu.565724
(Order) Radiation
C-132/15, [2015] EUECJ C-132/15 – CO
Bailii
European
Updated: 17 January 2022; Ref: scu.565739
(Order) Appeal – Action for damages brought against a Member State – Manifest lack of EU Tribunal
C-352/15, [2015] EUECJ C-352/15 – CO, ECLI:EU:C:2015:837
Bailii
European
Updated: 17 January 2022; Ref: scu.565743
(Order) Radiation
C-125/15, [2015] EUECJ C-125/15 – CO
Bailii
European
Updated: 17 January 2022; Ref: scu.565740
(Judgment) Failure to fulfill obligations – Directive 2003/88/EC – Organisation of working time – Daily rest – Weekly rest – Maximum weekly working time
ECLI:EU:C:2015:840, [2015] EUECJ C-180/14
Bailii
Directive 2003/88/EC
European, Employment
Updated: 17 January 2022; Ref: scu.565738
ECJ (Judgment) Appeal – Member of the European Parliament – Parliamentary assistance allowance – Recovery of undue payments – Recovery – Implementing Measures of the Statute for Members of the Parliament – Respect for the rights of the defence – Principle of impartiality – Limitation – Regulation (EU, Euratom) No 966/2012 – Articles 78 to 81 – Delegated Regulation (EU) No 1268/2012 – Articles 81, 82 and 93 – Principle of protection of legitimate expectations – Reasonable time
ECLI:EU:C:2016:437, [2016] EUECJ C-566/14
Bailii
Regulation (EU, Euratom) No 966/2012
European
Updated: 17 January 2022; Ref: scu.565619
(Judgment) Reference for a preliminary ruling – Social policy – Directive 2010/18/EU – Revised Framework Agreement on parental leave concluded by BUSINESSEUROPE, UEAPME, CEEP and ETUC – Reconciliation of professional and family life – Return from maternity leave of a worker member – Request for a reduction of working hours and for a change in work pattern – Situation which does not fall within the scope of Clause 6(1) of the revised Framework Agreement – Inadmissibility of the request for a preliminary ruling
ECLI:EU:C:2016:447, [2016] EUECJ C-351/14
Bailii
Directive 2010/18/EU
European
Discrimination, Employment
Updated: 17 January 2022; Ref: scu.565632
ECJ (Judgment) Public service – Temporary staff – Agent position in the cabinet of European Commissioner – Recruitment of a temporary agent under Article 2 b) of the CEOS – interruption condition of all forms of employment with the Commission for a period of six months – item 3.2 of the note D (2005) 18064 of the Commission of 28 July 2005 on the engagement of temporary staff under Article 2 b) and d) of the CEOS, on permanent positions in the absence of successful candidates
ECLI:EU:F:2016:128, [2016] EUECJ F-121/15
Bailii
European
Updated: 17 January 2022; Ref: scu.565608
ECJ (Judgment) State aid – Aid for the construction and operation of climbing centers Deutscher Alpenverein eV – Decision declaring the aid compatible with the internal market – Aid system – refined economic analysis – Market failure – Objective legitimate public interest – Article 108, paragraphs 2 and 3, TFEU – serious difficulties
ECLI:EU:T:2016:341, [2016] EUECJ T-162/13
Bailii
TFEU 108
European
Updated: 17 January 2022; Ref: scu.565618
ECJ (Judgment) EU trade mark – Application for an EU figurative mark representing a peace symbol – Application for restitutio in integrum – Non-compliance with the time limit for bringing an action before the General Court)
ECLI:EU:T:2016:338, [2016] EUECJ T-583/15
Bailii
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.565624
ECJ (Judgment) Appeal – Article 81 EC – Agreements, decisions and concerted practices – Spanish market for penetration bitumen – Market sharing and price coordination – Notice on immunity from fines and reduction of fines in cartel cases (2002) – Final paragraph of point 23(b) – Partial immunity from fines – Evidence of facts previously unknown to the Commission
ECLI:EU:C:2016:416, [2016] EUECJ C-617/13
Bailii
EC Treaty 81
European, Commercial
Updated: 17 January 2022; Ref: scu.565631
ECJ (Judgment) Reference for a preliminary ruling – Intellectual and industrial property – Community plant variety rights – Regulation (EC) No 2100/94 – Infringement – Reasonable compensation – Compensation for damage – Costs of proceedings and out-of-court expenses
ECLI:EU:C:2016:419, C-481/14, [2016] EUECJ C-481/14
Bailii
Regulation (EC) No 2100/94
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.565611
ECJ (Judgment) Public service – Officials – Article 11 of the Statute – Duty of loyalty – Article 11a – Conflict of interest – Officer in charge of the monitoring of a project funded by the EU – Family connection between that official and an employee hired for needs of the project by the company in charge of the project – disciplinary proceedings – disciplinary measure – Downgrading – Legality of the composition of the disciplinary Board – Obligation to state reasons – Duration of procedure – reasonable time – Infringement of the rights of defense – Ne bis in idem – manifest error of assessment – Proportionality of the sanction – mitigating Circumstances
ECLI:EU:F:2016:127, [2016] EUECJ F-133/15
Bailii
European
European
Updated: 17 January 2022; Ref: scu.565612
ECJ (Judgment) Reference for a preliminary ruling – Free movement of capital – Articles 63 TFEU and 65 TFEU – Gift tax – Gift of immovable property situated within national territory – National law providing for a higher tax-free allowance for residents than for non-residents – Existence of an optional regime allowing any person resident in an EU Member State to benefit from the higher tax-free allowance)
ECLI:EU:C:2016:412, [2016] EUECJ C-479/14
Bailii
TFEU 63 65
European
Updated: 17 January 2022; Ref: scu.565613
ECJ (Judgment) Brand of the European Union – Opposition proceedings – trade mark of the figurative EU MEISSEN – Brands of the earlier word and figurative national and European Union MEISSEN, Meissener PORZELLAN, HAUS MEISSEN, Meissen and Meissener Porzellan – Reasons related for refusal – No likelihood of confusion – Article 8, paragraph 1 b) of Regulation (EC) No 207/2009 – distinctive character and reputation of the earlier marks – Article 8, paragraph 5 of Regulation No 207 / 2009 – Genuine use of the earlier marks – Article 42, paragraphs 2 and 3 of Regulation No 207/2009 – Article 15, paragraph 1 of Regulation No 207/2009
T-789/14, [2016] EUECJ T-789/14, ECLI:EU:T:2016:349
Bailii
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.565635
ECJ (Judgment) Appeal – Agreements, decisions and concerted practices – Article 81 EC – Spanish market for penetration bitumen – Market sharing and price coordination – Excessive duration of the proceedings before the General Court of the European Union – Excessive duration of the procedure before the European Commission – Appeal on the costs
ECLI:EU:C:2016:414, [2016] EUECJ C-608/13
Bailii
EC 81
European
Updated: 17 January 2022; Ref: scu.565599
ECJ (Judgment) EU trade mark – Application for the EU word mark GREEN BEANS – Application for restitutio in integrum – Non-compliance with the time limit for bringing an action before the General Court
ECLI:EU:T:2016:339, [2016] EUECJ T-585/15
Bailii
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.565623
ECJ (Judgment) Reference for a preliminary ruling – Intellectual and industrial property – Community plant variety rights – Regulation (EC) No 2100/94 – Infringement – Reasonable compensation – Compensation for damage – Costs of proceedings and out-of-court expenses
T-276/13, [2016] EUECJ T-276/13
Bailii
Regulation (EC) No 2100/94
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.565610
ECJ (Judgment) Reference for a preliminary ruling – Intellectual and industrial property – Copyright and related rights – Directive 2001/29/EC – Article 5(2)(b) – Reproduction right – Exceptions and limitations – Private copying – Fair compensation – Financing from the General State Budget – Whether permissible – Conditions
ECLI:EU:C:2016:418, [2016] EUECJ C-470/14
Bailii
European
Intellectual Property
Updated: 17 January 2022; Ref: scu.565603
ECJ (Judgment) EU trade mark – International registration designating the European Union – Three-dimensional mark – Shape of a toothbrush – Absolute ground for refusal – Lack of distinctive character – Article 7(1)(b) of Regulation (EC) No 207/2009
ECLI:EU:T:2016:348, [2016] EUECJ T-385/15
Bailii
European
Updated: 17 January 2022; Ref: scu.565617
ECJ (Judgment) European Union trade mark – Opposition proceedings – Application for European Union figurative mark PARK REGIS – Earlier European Union figurative mark ST. REGIS – Partial refusal to register – Article 64(1) of Regulation No 207/2009 – Likelihood of confusion – Article 8(1)(b) of Regulation No 207/2009
T-510/14, [2016] EUECJ T-510/14
Bailii
European
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.564970
ECJ (Judgment) Reference for a preliminary ruling – Police and judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Article 8(1)(c) – Obligation to include in the European arrest warrant information concerning the existence of an ‘arrest warrant’ – No national arrest warrant issued prior to and separately from the European arrest warrant – Effect
An EAW: ‘must, in all cases, be based on one of the national judicial decisions referred to in the provision [viz article 8.1(c)], which may be, where relevant, the decision issuing a national arrest warrant.’
C-241/15, [2016] EUECJ C-241/15
Bailii
Framework Decision 2002/584/JHA
European
Cited by:
Cited – Goluchowski and SAS v District Court and Circuit Court In Poland SC 29-Jun-2016
The appellants challenged the effectiveness of European Arrest Warrants, saying that the requests were deficient in not providing adequate details of warrants issued in support of the decisions. They had been convicted and sentenced to terms of . .
Lists of cited by and citing cases may be incomplete.
Extradition
Updated: 17 January 2022; Ref: scu.564911
ECJ (Judgment) Preliminary ruling – Common system of value added tax – Sixth Directive 77/388/EEC – Exemption – Article 13B(d)(3) – Transactions in respect of payments and transfers – Concept – Purchase of tickets for shows or other events – Payment by debit or credit card – ‘Card processing’ services’
C-130/15, [2016] EUECJ C-130/15, ECLI:EU:C:2016:357
Bailii
European, VAT
Updated: 17 January 2022; Ref: scu.564891
ECJ (Judgment) – Reference for a preliminary ruling – Common Customs Tariff – Tariff classification – Combined Nomenclature – Heading 2711 – Petroleum gases and other gaseous hydrocarbons – Material giving the essential character – Liquefied petroleum gas
C. Toader, P
C-286/15, [2016] EUECJ C-286/15
Bailii
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.564888
ECJ (Judgment) Reference for a preliminary ruling – Articles 21 and 45 TFEU – Freedom of movement and of residence of persons and workers – Income tax – Retirement pension – Pensioners’ tax credit – Conditions for granting – Possession of a tax deduction form issued by national authorities
C-300/15, [2016] EUECJ C-300/15, ECLI:EU:C:2016:361
Bailii
European
Updated: 17 January 2022; Ref: scu.564887
ECJ (Judgment) Reference for a preliminary ruling – Protection of the financial interests of the European Union – Regulation (EC, Euratom) No 2988/95 – European Regional Development Fund (ERDF) – Regulation (EC) No 1083/2006 – Award of a contract by the beneficiary of funds acting as contracting authority for the performance of the action eligible for funding – Definition of ‘irregularity’ – Criterion relating to ‘breach of EU law’ – Tendering procedures contrary to national law – Nature of financial corrections adopted by Member States -Administrative measures or penalties
C-260/14, [2016] EUECJ C-260/14, ECLI:EU:C:2016:360
Bailii
European
Updated: 17 January 2022; Ref: scu.564886
ECJ (Order) Reference for a preliminary ruling – Rules of Procedure of the Court of Justice – Article 53(2) – Freedom of establishment and freedom to provide services – Purely internal situation – Court’s manifest lack of jurisdiction
C-692/15, [2016] EUECJ C-692/15 – CO, ECLI:EU:C:2016:344
Bailii
European
Updated: 17 January 2022; Ref: scu.564896
ECJ (Order) Reference for a preliminary ruling – Article 53(2) of the Rules of Procedure of the Court – Judicial cooperation in civil matters – Regulation (EU) No 1259/2010 – Scope – Recognition of a private divorce pronounced by a religious court in a third country – Manifest lack of jurisdiction of the Court
C-281/15, [2016] EUECJ C-281/15 – CO, ECLI:EU:C:2016:343
Bailii
Regulation (EU) No 1259/2010
European
Updated: 17 January 2022; Ref: scu.564895
ECJ (Judgment) Reference for a preliminary ruling – Direct taxation – Free movement of capital – Freedom to provide services – Directive 69/335/EEC – Articles 2, 4, 10 and 11 – Directive 85/611/EEC – Articles 10 and 293 EC – Annual tax on undertakings for collective investment – Double taxation – Penalties applicable to collective investment undertakings governed by foreign law)
C-48/15, [2016] EUECJ C-48/15, ECLI:EU:C:2016:356
Bailii
Directive 69/335/EEC, Directive 85/611/EEC
European
Updated: 17 January 2022; Ref: scu.564892
ECJ (Judgment) Brand of the European Union – Opposition proceedings – Brand verbal EU NOOSFERA – Earlier national word and figurative marks SFERA sfera Sfera colors and CENTROS – Relative ground for refusal – Article 8, paragraph 1 b) of Regulation (EC) No 207/2009
T-99/15, [2016] EUECJ T-99/15, ECLI:EU:T:2016:321
Bailii
Regulation (EC) No 207/2009
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.564897
ECJ (Judgment) Appeal – Projects funded by the European Union in the field of research – Audits finding irregularities in the implementation of certain projects – Commission decisions suspending payment of the amounts payable under certain projects – Action for compensation – Rejection – Statement of reasons
C-224/15, [2016] EUECJ C-224/15, ECLI:EU:C:2016:358
Bailii
European
Updated: 17 January 2022; Ref: scu.564894
ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Exemption – Article 135(1)(d) – Transactions concerning payments and transfers – Meaning – Purchase of cinema tickets by telephone or via the Internet – Payment by debit card or credit card- ‘Card handling’ services
C-607/14, [2016] EUECJ C-607/14, ECLI:EU:C:2016:355
Bailii
European, VAT
Updated: 17 January 2022; Ref: scu.564869
ECJ (Judgment) Preliminary reference – urgent preliminary ruling procedure – police and judicial cooperation in criminal matters – Framework Decision 2002/584 / JHA – European arrest warrant – Article 4 bis, paragraph 1 – surrender procedures between Member States – Terms and Conditions execution – non-execution Grounds for optional – Exceptions – compulsory execution – Sentence imposed in absentia – Concepts of ‘summons in person’ and ‘official notification by other means’ – autonomous concepts of Union law
C-108/16, [2016] EUECJ C-108/16, ECLI:EU:C:2016:346
Bailii
European, Criminal Practice
Updated: 17 January 2022; Ref: scu.564872
ECJ (Judgment) Reference for a preliminary ruling – Common Customs Tariff – Classification of goods – Regulation (EEC) No 2658/87 – Combined Nomenclature – Heading 8710 and Subheading 9305 91 00 – Note 3 to Section XVII and point (c) of note 1 to Chapter 93 – Tanks and other armoured fighting vehicles – Military weapons – Classification of a turret system
C-262/15, [2016] EUECJ C-262/15, ECLI:EU:C:2016:365
Bailii
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.564877
ECJ (Judgment) Reference for a preliminary ruling – Agriculture – European Agricultural Guidance and Guarantee Fund – Regulations (EC) Nos 1257/1999 and 817/2004 – Support for rural development – Recovery of undue payments – Increase of the area declared during the five-year commitment period above the threshold provided for – Replacement of the original commitment by a new commitment – Non-compliance by the beneficiary with the obligation to submit an annual application for payment of aid – National legislation requiring the repayment of all aid paid over several years – Principle of proportionality – Articles 17 and 52 of the Charter of Fundamental Rights of the European Union
C-273/15, [2016] EUECJ C-273/15, ECLI:EU:C:2016:364
Bailii
Regulation (EC) 1257/1999, Regulation (EC) 817/2004, Charter of Fundamental Rights of the European Union 17 52
European, Human Rights, Agriculture
Updated: 17 January 2022; Ref: scu.564875
ECJ (Judgment) EU trade mark – Opposition proceedings – Application for EU figurative mark Supeco – Earlier EU figurative mark SUPER COR – Relative ground for refusal – Likelihood of confusion – Extent of the examination carried out by the Board of Appeal – Goods and services on which the opposition is based – Article 8(1)(b) of Regulation (EC) No 207/2009 – Rule 15(2)(f) of Regulation (EC) No 2868/95 – Communication No 2/12
T-126/15, [2016] EUECJ T-126/15
Bailii
Regulation (EC) No 207/2009 8
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.564873
ECJ (Judgment) Mark of the European Union – trade mark of the figurative European Union THE SNACK COMPANY – Absolute grounds for refusal – Descriptive character – Lack of distinctive character – Article 7, paragraph 1 b) and c) and paragraph 2 of Regulation (EC) No 207/2009 – Equal treatment – Obligation to state reasons – Article 75 of Regulation No 207/2009
T-331/15, [2016] EUECJ T-331/15, ECLI:EU:T:2016:323
Bailii
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.564868
ECJ Judgment – Failure of a Member State to fulfil obligations – Taxation – Free movement of capital – Article 63 TFEU – Article 40 of the EEA Agreement – Inheritance tax – Legislation of a Member State providing for an exemption from inheritance tax relating to the primary residence on condition that the heir is permanently resident in that Member State – Restriction – Justification
C-244/15, [2016] EUECJ C-244/15, ECLI:EU:C:2016:359
Bailii
European
Updated: 17 January 2022; Ref: scu.564870
ECJ (Judgment) Access to documents – Regulation (EC) No 1049/2001 – Documents relating to an OLAF investigation – Access refused – Exception concerning the protection of the purpose of inspections, investigations and audits – Obligation to carry out a specific and individual examination – Category of documents
T-110/15, [2016] EUECJ T-110/15, ECLI:EU:T:2016:322
Bailii
Regulation (EC) No 1049/2001
European
Updated: 17 January 2022; Ref: scu.564883
ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Reverse charge mechanism – Article 198(2) – Gold material or semi-manufactured products – Meaning – Article 199(1)(d) and Annex VI – Used materials, waste and scrap – Ingots resulting from the melting down of various objects and scrap used to enable the extraction of gold and with a purity in gold of 325 thousandths or greater
C-550/14, [2016] EUECJ C-550/14, ECLI:EU:C:2016:354
Bailii
Directive 2006/112/EC
European, VAT
Updated: 17 January 2022; Ref: scu.564874
ECJ (Judgment) State aid – Oil Search – implicit and unlimited State guarantee granted to the French Petroleum Institute (IFP) by granting the status of a public industrial and commercial (EPIC) – Advantage – Presumption advantage
T-479/11, [2016] EUECJ T-479/11, ECLI:EU:T:2016:320, [2020] EUECJ T-479/11RENV
Bailii, Bailii
European
Updated: 17 January 2022; Ref: scu.564876
(Judgment) Brand of the European Union – Opposition proceedings – trade mark of verbal EU Casale Fresco – Brand of the prior oral EU FREZCO – Relative ground for refusal – Likelihood of confusion – Article 8, paragraph 1 b) of Regulation (EC) No 207/2009
T-254/15, [2016] EUECJ T-254/15, ECLI:EU:T:2016:319
Bailii
Regulation (EC) No 207/2009
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.564867
ECJ (Judgment) Common foreign and security policy – Restrictive measures against certain persons and entities with the aim of preventing nuclear proliferation in Iran – Freezing of funds – Error of law – Legal basis – Error of assessment – No evidence
T-423/13, [2016] EUECJ T-423/13
Bailii
European
Updated: 17 January 2022; Ref: scu.564878
Applications for the registration of three dimensional trade marks had been referred to the court on the question of whether they could be refused for lack of distinctiveness.
Held: The tests for three dimensional marks were no more strict than for other marks. When looking at the grounds for refusal, the public interest was to be tested. Elements which might serve to designate the characteristics of goods within 3(1)(c) should be left free for all users to take advantage of.
C-53/01, C-55/01, C-54/01, Times 24-Apr-2003, [2003] EUECJ C-53/01, [2003] EUECJ C-54/01, [2003] EUECJ C-55/01
Bailii, Bailii, Bailii
First Council Directive 89/104/EEC of December 21 1988 3(1)(c)
European
Cited by:
Cited – Linkin Park TMR 3-Aug-2004
The applicant sought registration of the mark ‘Linkin Park’ under the classifications including posters. The name had been used by a music band, and objection was made, saying it would jeopardise the guarantee of origin associated with the name.
European, Intellectual Property
Updated: 17 January 2022; Ref: scu.180815
(Judgment) Appeal – State aid – Capital injection and State guarantees – Concept of State aid – Concept of ‘advantage’ – Principle of the private operator – Private investor test – Obligation to examine diligent and impartial incumbent on the European Commission – Judicial review – Burden of proof – Concept of ‘firm in difficulty’ – Guidelines on State aid for rescue and restructuring – Communication on guarantees – Temporary framework of 2011 – Amount of aid to be recovered – Obligations to state reasons incumbent on the Commission and the General Court of the European Union
C-244/18, [2020] EUECJ C-244/18P, ECLI: EU: C: 2020: 238, [2019] EUECJ C-244/18P_O
Bailii, Bailii
European
European
Updated: 17 January 2022; Ref: scu.654900
(Public procurement – Judgment) Opinion – Reference for a preliminary ruling – Public procurement – Modifications of public contracts – Remedies Directives – Review initiated ex officio by a public authority of an alleged infringement of public procurement rules – Time limits for the initiation of a review – Expiry of time limits under the national legislation in force at the time of the alleged infringement – Ex officio review initiated under new legislation – Imposition of fines on the contracting authority and on the tenderers – Principles of legal certainty and non-retroactivity – Article 83 of Directive 2014/24/EU and Article 99 of Directive 2014/25/EU – Protection of the financial interests of the Union)
[2020] EUECJ C-496/18_O, ECLI:EU:C:2019:1002, C-496/18
Bailii
European
Citing:
See Also – Hungeod and Others ECJ 26-Mar-2020
(Abstract) Reference for a preliminary ruling – Public contracts – Appeal procedures for the award of public supply and works contracts – Directive 89/665 / EEC – Procedures for the award of contracts for entities operating in the water and energy . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 17 January 2022; Ref: scu.655024
(Abstract) Reference for a preliminary ruling – Public contracts – Appeal procedures for the award of public supply and works contracts – Directive 89/665 / EEC – Procedures for the award of contracts for entities operating in the water and energy sectors , transport and telecommunications – Directive 92/13 / EEC – Award of public contracts – Directives 2014/24 / EU and 2014/25 / EU – Control of the application of the rules relating to the award of public contracts – National regulations allowing certain bodies to initiate proceedings ex officio in the event of an illegal modification of a contract in the course of execution – Inclusion of the right to initiate the procedure ex officio – Principles of legal certainty and proportionality
C-496/18, [2020] EUECJ C-496/18, ECLI: EU: C: 2020: 240, [2019] EUECJ C-496/18_O
Bailii, Bailii
European
Cited by:
See Also – Hungeod and Others (Judgment) ECJ 21-Nov-2019
(Public procurement – Judgment) Opinion – Reference for a preliminary ruling – Public procurement – Modifications of public contracts – Remedies Directives – Review initiated ex officio by a public authority of an alleged infringement of public . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 17 January 2022; Ref: scu.654894
(Order) State aid – Tax advantages and public funding – Complaint – Decision to initiate the formal investigation procedure – Action for failure to act – Position taken by the Commission putting an end to the failure to act – Decision to terminate the formal investigation procedure – No need to adjudicate
T-368/19, [2020] EUECJ T-368/19_CO, ECLI: EU: T: 2020: 87
Bailii
European
European
Updated: 17 January 2022; Ref: scu.654875
(Order) Interim report – Public service contracts – Irregularities in the contract award procedure – Recovery of amounts already paid – Debit note – Request for suspension of execution – Lack of urgency
T-796/19, [2020] EUECJ T-796/19_CO, ECLI: EU: T: 2020 : 82, [2021] EUECJ T-796/19
Bailii, Bailii
European
European
Updated: 17 January 2022; Ref: scu.654891
(Opinion) Appeal – Own resources of the European Union – Financial liability of the Member States – Establishment of the financial liability of the Czech Republic – Loss of certain import duties – Obligation to pay the Commission the amount corresponding to that loss – Concept of ‘contested act’ – Right to an effective remedy
C-575/18, [2020] EUECJ C-575/18P_O, ECLI: EU: C: 2020: 205, [2020] EUECJ C-575/18P
Bailii, Bailii
European
European
Updated: 17 January 2022; Ref: scu.654874
(Order) Interim application – State aid – Decision declaring the aid incompatible with the internal market and ordering its recovery – Request for suspension of operation – Lack of urgency’
T-603/19, [2020] EUECJ T-603/19_CO, ECLI: EU: T: 2020: 110
Bailii
European
European
Updated: 17 January 2022; Ref: scu.654892
(Judgment) reference for a preliminary ruling – Area of ??freedom, security and justice – Judicial cooperation in criminal matters – Framework Decision 2005/214 / JHA – Recognition and enforcement of financial penalties imposed on legal persons – Incomplete transposition of a framework decision – Obligation of interpretation of national law – Scope
C-183/18, [2020] EUECJ C-183/18, ECLI: EU: C: 2020: 153, [2019] EUECJ C-183/18_O
Bailii, Bailii
European
European
Updated: 17 January 2022; Ref: scu.654848
(Judgment) Failure by a State – Judgment of the Court finding a breach – Non-enforcement – Recovery of illegal aid granted to the hotel sector in Sardinia – Article 260, paragraph 2, TFEU – Financial penalties – Penalty and lump sum
C-576/18, [2020] EUECJ C-576/18,
Cites as: [2020] EUECJ C-576/18, EU: C: 2020: 202,
Bailii
European
European
Updated: 17 January 2022; Ref: scu.654863
(Order) Interim report – Public service contracts – Irregularities in the contract award procedure – Recovery of amounts already paid – Debit note – Request for suspension of execution – Lack of urgency
T-795/19, [2020] EUECJ T-795/19_CO, ECLI: EU: T: 2020: 88, [2021] EUECJ T-795/19
Bailii, Bailii
European
European
Updated: 17 January 2022; Ref: scu.654890
(Opinion) Reference for a preliminary ruling – State aid – Recovery of illegal aid – Decision 2005/239 / EC – Aquaculturists and fishermen – Social security contribution – Distinction between employer and employee contributions – Determination of the debtor of the obligation to return – Reimbursement by company employees
C-212/19, [2020] EUECJ C-212/19_O, ECLI: EU: C: 2020: 179, [2020] EUECJ C-212/19
Bailii, Bailii
European
European
Updated: 17 January 2022; Ref: scu.654865
(Opinion) Reference for a preliminary ruling – Air transport – Common rules on compensation and assistance to passengers in the event of denied boarding and cancellation or long delay of a flight – Regulation (EC) No 261/2004 – Article 5, paragraph 3 – Article 7, paragraph 1 – Right to compensation – Exemption – Concept of ‘extraordinary circumstances’ – Disruptive behavior of a passenger – Concept of ‘reasonable measures’ to obviate an extraordinary circumstance or the consequences of such circumstance
C-74/19, [2020] EUECJ C-74/19_O, ECLI: EU: C: 2020: 135, [2020] EUECJ C-74/19
Bailii, Bailii
European
European
Updated: 17 January 2022; Ref: scu.654832
(Order) Radiation
C-536/18, [2020] EUECJ C-536/18_CO
Bailii
European
European
Updated: 17 January 2022; Ref: scu.654799
(Judgment) Reference for a preliminary ruling – Freedom to provide services – Article 56 TFEU – Games of chance – Taxation – Principle of non-discrimination – Single tax on betting
C-788/18, [2020] EUECJ C-788/18
Bailii
European
European, Licensing, Taxes – Other
Updated: 17 January 2022; Ref: scu.654830
(External Relations – Judgment) EAGF and EAFRD – Expenditure excluded from financing – Support for rural development – Aid granted to producer groups – Expenditure incurred by Hungary – Article 35 of Regulation (EC) No 1698/2005 – Qualified recognition – Beneficiary’s eligibility for aid – Calculated financial correction – Article 52 (2) of Regulation (EU) No 1306/2013 – Fair cooperation – Protection of legitimate expectations – Proportionality – Legal certainty – Ineligible amounts
, [2020] EUECJ T-505/18
Bailii
European
European
Updated: 17 January 2022; Ref: scu.654784
(Judgment) Reference for a preliminary ruling – Social policy – Directive 1999/70 / EC – CES, UNICE and CEEP framework agreement on fixed-term employment – Clause 4 – Principle of non-discrimination – Clause 5 – Measures to prevent abuses resulting from ” use of successive fixed-term employment contracts or relationships – Compensation in the event of termination of the employment relationship – Articles 151 and 153 TFEU – Articles 20 and 21 of the Charter of Fundamental Rights of the European Union – Applicability – Difference in treatment based on the public or private nature, within the meaning of national law, of the regime governing the employment relationship
C-177/18, [2020] EUECJ C-177/18, ECLI: EU: C: 2020: 26,, [2019] EUECJ C-177/18_O
Bailii, Bailii
European
European
Updated: 17 January 2022; Ref: scu.654675
Freedom of Movement for Persons – Citizenship of The Union – Judgment – Reference for a preliminary ruling – Freedom of movement for persons – Citizenship of the Union – Right to move and reside freely in the territory of the Member States – Directive 2004/38/EC – Article 17(1)(a) – Right of permanent residence – Acquisition before completion of a continuous period of five years of residence – Workers who, at the time they stop working, have reached the age for entitlement to an old age pension
C-32/19, [2020] EUECJ C-32/19, ECLI:EU:C:2020:25, [2020] 1 WLR 2370, [2020] WLR(D) 38
Bailii, WLRD
European
European, Benefits
Updated: 17 January 2022; Ref: scu.654720
(Opinion) Appeal – State aid – Decision to initiate the procedure provided for in Article 108 (2) TFEU – Regulation (EC) No 659/1999 – Article 11 (1) – Suspension order – Possibility of challenging the suspension order – Interest in bringing proceedings despite having lapsed – Use by the Commission of its margin of appreciation when adopting a suspension order – Proportionality – Obligation to state reasons’
C-456/18, [2020] EUECJ C-456/18P_O, ECLI: EU: C: 2020: 8, [2020] EUECJ C-456/18P
Bailii, Bailii
European
European
Updated: 17 January 2022; Ref: scu.654700
(Order) Hearing of witnesses
C-724/18, [2019] EUECJ C-724/18_CO, ECLI: EU: C: 2019: 889, [2020] EUECJ C-724/18
Bailii, Bailii
European
Cited by:
See Also – Cali Apartments v Procureur general pres la cour d’appel de Paris ECJ 2-Apr-2020
Reference for a preliminary ruling – Freedom of establishment – Directive 2006/123/EC – Scope – Repeated letting of furnished accommodation for residential use for short periods to a transient clientele which does not take up residence there – . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 17 January 2022; Ref: scu.654670
PAC sought to recover excess advance corporation tax paid under a UK system contrary to EU law. It was now agreed that some was repayable but now the quantum. Five issues separated the parties.
Issue I: does EU law require the tax credit to be set by reference to the overseas tax actually paid, as HMRC submit, or by reference to the foreign nominal tax rate (‘FNR’), as PAC submits?
Held: HMRC Appeal dismissed: credit for foreign dividends should be by reference to the FNR, rather than by reference to the actual or effective tax incurred overseas.
Issue II: Was compound interest payable on tax levied in breach of EU law, on the basis that HMRC were unjustly enriched by the opportunity to use the money in question?
Held: HMRC’s appeal Allowed. Sempra Metals Ltd v IRC failed to allow for several features, and there were later inconsistent developments and cases.
Issue III: does a claim in restitution lie to recover lawful ACT which was set against unlawful mainstream corporation tax?
Held: No. HMRC’s appeal was allowed. Setting the unlawful MCT against the lawful ACT was not enough to qualify as a ‘San Giorgio’ claim.
Following Issue I, Issue IV did not arise.
Issue V(a): where ACT from a pool including unlawful and lawful ACT is set against an unlawful MCT liability, is the unlawful ACT regarded as a pre-payment of the unlawful MCT liability or is the ACT so utilised regarded as partly lawful and unlawful pro rata?
Held: PAC’s cross-appeal was allowed. . Unlawful ACT is set first against unlawful MCT. Because unlawful MCT is a nullity, the unlawful ACT is recoverable unless it has been set against a lawful MCT charge.
Issue V(b): Is domestic FII when carried back to an earlier quarter, to be treated as having been applied to relieve the lawful and unlawful ACT pro rata, or only lawful ACT?
Held: PAC’s cross-appeal allowed. Domestic FII carried back to an earlier quarter is to be applied to relieve only lawful ACT. HMRC’s pro rata approach would deprive a company of the tax credit at the FNR required under EU law.
Lord Mance, Lord Sumption, Lord Reed, Lord Carnwath, Lord Hodge
[2018] UKSC 39, [2018] WLR(D) 527, [2018] STC 1657, [2019] AC 929, [2018] 3 WLR 652, [2018] BTC 31, [2018] STI 1499, UKSC 2016/0102
Bailii, Bailii Summary, WLRD, SC, SC Summary, SC Summary Video, SC 2018 Feb 20 am Video, SC 2018 Feb 20 pm Video, SC 2018 Feb 21 am Video, SC 2018 Feb 21 pm Video
Income and Corporation Taxes Act 1988 231(1) 238(1) 239
England and Wales
Citing:
At CA – The Prudential Assurance Company Ltd v HM Revenue and Customs CA 19-Apr-2016
The issues on this appeal all relate to what have been called ‘portfolio holdings’; that is to say dividends paid on shares in foreign companies held as investments, where the investor holds less than 10 per cent of the voting power in the company . .
Cited – Metallgesellschaft Ltd and Others v Inland Revenue Commissioners and Another Hoechst Ag and Another v Same ECJ 8-Mar-2001
The British law which meant that non-resident parent companies of British based businesses were not able to recover interest on payments of advance corporation tax, was discriminatory against other European based companies. Accordingly the law was . .
Cited – 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 . .
Cited – Amministrazione Delle Finanze Dello Stato v Spa San Giorgio ECJ 9-Nov-1983
ECJ Questions submitted for a preliminary ruling – reference to the court – right of every national court – stage of the proceedings before the national court – nature of the decision to be given by the national . .
Cited – The Test Claimants In The CFC and Dividend Group Litigation v Inland Revenue ECJ 23-Apr-2008
First subparagraph of Article 104(3) of the Rules of Procedure – Freedom of establishment – Free movement of capital – Direct taxation – Corporation tax – Share dividends paid to a resident company by a non-resident company – Rules on controlled . .
Cited – Haribo Lakritzen Hans Riegel BetriebsgmbH and Another v Linz ECJ 10-Feb-2011
Free movement of capital – Corporation tax – Exemption of nationally-sourced dividends – Exemption of foreign-sourced dividends only if certain conditions are complied with – Application of an imputation system to non’exempt foreign’sourced . .
Cited – 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 – Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and Another ECJ 13-Nov-2012
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 . .
Overruled in Part – Sempra Metals Ltd v Inland Revenue Commissioners and Another HL 18-Jul-2007
The parties agreed that damages were payable in an action for restitution, but the sum depended upon to a calculation of interest. They disputed whether such interest should be calculated on a simple or compound basis. The company sought compound . .
Cited – Westdeutsche Landesbank Girozentrale v Islington London Borough Council HL 22-May-1996
Simple interest only on rate swap damages
The bank had paid money to the local authority under a contract which turned out to be ultra vires and void. The question was whether, in addition to ordering the repayment of the money to the bank on unjust enrichment principles, the court could . .
Cited – Kleinwort Benson Ltd v Lincoln City Council etc HL 29-Jul-1998
Right of Recovery of Money Paid under Mistake
Kleinwort Benson had made payments to a local authority under swap agreements which were thought to be legally enforceable when made. Subsequently, a decision of the House of Lords, (Hazell v. Hammersmith and Fulham) established that such swap . .
Cited – Morris-Garner and Another v One Step (Support) Ltd SC 18-Apr-2018
The Court was asked in what circumstances can damages for breach of contract be assessed by reference to the sum that the claimant could hypothetically have received in return for releasing the defendant from the obligation which he failed to . .
Cited – Johnson v Unisys Ltd HL 23-Mar-2001
The claimant contended for a common law remedy covering the same ground as the statutory right available to him under the Employment Rights Act 1996 through the Employment Tribunal system.
Held: The statutory system for compensation for unfair . .
Cited – Fleming (T/A Bodycraft) v Revenue and Customs HL 23-Jan-2008
The transitional rules introducing time limits for failing to deduct VAT inputs made insufficient allowance for the decisions in Marks and Spencer and Grundig.
Held: Lord Hope said: ‘To be compatible with EU law, taxpayers were entitled to be . .
Cited – Littlewoods Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs SC 1-Nov-2017
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
Cited – 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 – Littlewoods Retail Ltd and Others v HM Revenue and Customs (No 2) ChD 28-Mar-2014
The claimants had recovered very substantial overpayments made of VAT. They sought recovery of compound interest. The ECJ, on reference, said that this was a matter for national law.
Held: The claim succeeded. The sections of the 1994 Act were . .
Cited – Littlewoods Ltd and Others v HM Revenue and Customs CA 21-May-2015
The company sought repayment by way of restitution for overpaid taxes. The tax had been repaid, but only as simple interest, and not compounded. Both parties now appealed from a decision that the Act did not apply to exclude under sections 78 and 80 . .
Cited – Moses v Macferlan KBD 1760
An action for money had and received will only lie where it is inequitable for the defendant to retain the money. The defendant in an action for money had and received ‘can be liable no further than the money he has received’. . .
Cited – Walker v Constable 20-Jun-1798
. .
Cited – 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 – Walker v Constable 20-Jun-1798
. .
Cited – Depcke v Munn And Another 4-Feb-1828
Lord Tenterden CJ said: ‘the courts have held again and again that interest cannot be recovered in an action for money had and received . . This has been decided so often, that I cannot now venture to allow the question to be agitated.’ . .
Cited – Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd HL 15-Jun-1942
A contract for the supply by the respondents of special machinery to be manufactured by them was treated as an ordinary contract for the sale of goods. It began valid, but suffered frustration by the outbreak of war.
Held: Lord Wright restated . .
Cited – BP Exploration Co (Libya) Ltd v Hunt (No 2) 1979
The contract between the parties relating to an oil concession in Libya had been frustrated by the nationalisation of the field.
Held: The court considered the setting of damages where the plaintiff had delayed in notifying the defendant of . .
Cited – Riches v Westminster Bank Ltd HL 1947
The amount of interest payable on compulsory purchase of land depends upon the value given to the land and the length of the period from the time of entry until reinstatement, the period during which the claimant is dispossessed. During that time, . .
Lists of cited by and citing cases may be incomplete.
Company, European, Corporation Tax
Updated: 17 January 2022; Ref: scu.620139
C-437/15, [2017] EUECJ C-437/15
Bailii
European
Intellectual Property
Updated: 17 January 2022; Ref: scu.584312
Reference for a preliminary ruling – Consumer protection – Directive (EU) 2015/2366 – Payment services – Article 62(4) – Charges applicable – Article 107(1) – Full harmonisation – Article 115(1) and (2) – Transposition and application – Subscriptions for cable television and internet access – Contracts of indefinite duration concluded before the date for transposition of that directive – Charges applied to payment transactions without direct debit authorisation that are initiated after that date
C-484/20, [2021] EUECJ C-484/20, ECLI:EU:C:2021:975
Bailii
European
European
Updated: 17 January 2022; Ref: scu.670627
Officials – Staff reports – Rejection of candidatures for promotion – Applications for annulment and compensation.
T-547/93, [1996] EUECJ T-547/93
Bailii
European
European
Updated: 17 January 2022; Ref: scu.172747
C-882/19, [2021] EUECJ C-882/19_O
Bailii
European
Cited by:
Opinion – Sumal SL v Mercedes Benz Trucks Espana SL ECJ 6-Oct-2021
JUDGMENT OF THE COURT (Grand Chamber) Reference for a preliminary ruling – Competition – Compensation for harm caused by a practice prohibited under Article 101(1) TFEU – Determination of the undertakings liable to provide compensation – Action for . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 17 January 2022; Ref: scu.668503
ECJ 1. Under Article 37 of the Statute of the Court of Justice, any person establishing an interest in the result of a case submitted to the Court may intervene in that case before the Court, and submissions made in an application for leave to intervene must be limited to supporting the submissions of one of the parties.
Leave to intervene in a dispute concerning the validity of a regulation imposing an anti-dumping duty must be granted to an undertaking on which a specific anti-dumping duty has been imposed, since that undertaking is individually and directly concerned by the contested regulation and has in that regard an independent right of action under the fourth paragraph of Article 173 of the Treaty. However, in so far as that undertaking did not bring an action for annulment against that regulation, its rights as intervener must be confined to supporting the forms of order sought by the party on whose side it seeks to intervene.
Undertakings which import the product and in that connection have to pay a specific anti-dumping duty can also demonstrate a direct and present interest in the result of the case.
2. Under indent (f) of the second subparagraph of Article 93(1) of the Rules of Procedure of the Court of Justice, every application for leave to intervene must contain a statement of the reasons establishing the intervener’ s right to intervene.
An undertaking which has not established on what grounds it had to or has to pay the above duty has not demonstrated, within the meaning of the second paragraph of Article 37 of the Statute of the Court of Justice, a direct and present interest in the result of a case concerning the validity of a regulation imposing an anti-dumping duty.
[1996] EUECJ C-245/95P
Bailii
Cited by:
Opinion – Commission v NTN Corporation and Koyo Seiko ECJ 10-Feb-1998
(Judgment) Appeal – Dumping – Ball bearings originating in Japan – Interpretation . .
Lists of cited by and citing cases may be incomplete.
European
Updated: 16 January 2022; Ref: scu.564699
The Claimants challenged the Regulations as unlawful under international law, EU law and domestic common law.
Green J
[2016] EWHC 1169 (Admin)
Bailii
The Standardised Packaging of Tobacco Products Regulations 2015
England and Wales
Licensing, European
Updated: 16 January 2022; Ref: scu.564649
ECJ Grand Chamber – Reference for a preliminary ruling European Parliament Leaflet issued by a Member of the European Parliament containing insulting remarks – Claim for non-pecuniary damages – Immunity of Members of the European Parliament
The question of immunity gave rise to three questions: ‘ . . first, whether, where the national court which has to rule on an action for damages brought against a Member of the European Parliament in respect of opinions expressed by him has received no information regarding a request from that member to the Parliament seeking defence of his immunity, that court may itself rule on whether the immunity provided for in Article 9 of the Protocol applies with regard to the factors in the particular case; second, whether, where the national court is informed of the fact that that member has made such a request to Parliament, that court must await the decision of the Parliament before continuing with the proceedings against that member; and, third, whether, where the national court finds that that immunity does apply, it must request the waiver of that immunity for the purposes of continuing with the legal proceedings.’ To which the answers were Yes, Yes and No
V. Skouris, P
[2008] EUECJ C-201/07
Bailii
Citing:
Opinion – Marra v De Gregorio C-201/07 ECJ 26-Jun-2008
ECJ Opinion – Privileges And Immunities – Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) . .
See Also – Marra v De Gregorio C-200/07 ECJ 21-Oct-2008
ECJ Reference for a preliminary ruling European- Parliament – Leaflet issued by a Member of the European Parliament containing insulting remarks Claim for non-pecuniary damages Immunity of Members of the European . .
Lists of cited by and citing cases may be incomplete.
European, Constitutional
Updated: 16 January 2022; Ref: scu.564503
ECJ Reference for a preliminary ruling European- Parliament – Leaflet issued by a Member of the European Parliament containing insulting remarks Claim for non-pecuniary damages Immunity of Members of the European Parliament
[2008] EUECJ C-200/07
Bailii
Citing:
Opinion – Marra v De Gregorio C-200/07 (Privileges and Immunities) ECJ 26-Jun-2008
ECJ Opinion – Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) . .
Cited by:
See Also – Marra v De Gregorio C-201/07 (Privileges And Immunities) ECJ 21-Oct-2008
ECJ Grand Chamber – Reference for a preliminary ruling European Parliament Leaflet issued by a Member of the European Parliament containing insulting remarks – Claim for non-pecuniary damages – Immunity of . .
Cited – Barron and Others v Collins QBD 16-May-2016
The defendant MEP sought an order staying the defamation action brought against her by four MPs from the Rotherham area. She said that as an MEP she had a procedural immunity. She had informed the European Commission that she sought the protection . .
Lists of cited by and citing cases may be incomplete.
European, Constitutional
Updated: 16 January 2022; Ref: scu.564504
ECJ (Judgment) Public service – Temporary staff – Article 41 of the Charter of Fundamental Rights – Right of access to any person in the case concerning – Access to documents relating to an attempt at mediation – mediation attempt was launched by President then in office EESC and conducted under the auspices of a former president of the EESC – Right of access to the report prepared at the end of this mediation – open administrative Investigation after mediation – Article 3 of Annex IX of the Statute
F-102/15, [2016] EUECJ F-102/15, ECLI:EU:F:2016:117
Bailii
European
Updated: 16 January 2022; Ref: scu.564329
ECJ (Judgment) Appeal – Public service – Officials – Disciplinary proceedings – Disciplinary measure – Downgrading – Rights of the defense – Articles 4 and 6 of the Charter – Article 9 of Annex IX of the Staff Regulations – Principle of proportionality – Manifest error of assessment
T-496/15, [2016] EUECJ T-496/15
Bailii
European
Updated: 16 January 2022; Ref: scu.564328
ECJ (Judgment) EU trade mark – Opposition proceedings – Application for EU word mark MITOCHRON – Earlier EU figurative mark mito – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation No 207/2009
T-62/15, [2016] EUECJ T-62/15, ECLI:EU:T:2016:304
Bailii
European, Intellectual Property
Updated: 16 January 2022; Ref: scu.564331
ECJ (Judgment) EU trade mark – Opposition proceedings – Application for EU word mark MITOCHRON – Earlier national word mark MIVACRON – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation No 207/2009
T-312/15, [2016] EUECJ T-312/15, ECLI:EU:T:2016:303
Bailii
European, Intellectual Property
Updated: 16 January 2022; Ref: scu.564332
ECJ (Judgment) Civil Service – Former official – Social security – Accident – Article 73 of the Statute – Closing of application – Determination of permanent partial disability rate – Additional allowance paid in capital in the event of partial permanent invalidity – Enforcement of a judgment of cancellation – and incurable Total deafness
F-92/15, [2016] EUECJ F-92/15, ECLI:EU:F:2016:118
Bailii
European
Updated: 16 January 2022; Ref: scu.564330