ECJ (Judgment) Community trade mark – Opposition proceedings – Application for Community figurative marks Dracula Bite and DRACULA BITE – Earlier national figurative mark Dracula – Absence of genuine use of the earlier mark – Article 42(2) and (3) of Regulation (EC) No 207/2009
T-495/12, [2014] EUECJ T-495/12
European
Updated: 20 April 2022; Ref: scu.526678
(Judgment) Free movement of persons – Act of Accession 1972 – Protocol No 3 concerning the Channel Islands and the Isle of Man – Jersey
Article 4 of Protocol 3 to the Act of Accession did not prohibit a difference of treatment resulting from the fact that a national of another member state could be deported from Jersey under national legislation, notwithstanding that nationals of the United Kingdom were not liable to deportation. It was in that context that the court held that, as Channel Islanders were British nationals, the distinction between them and other citizens of the United Kingdom could not be likened to the difference in nationality between the nationals of two member states.
C-171/96, [1998] EUECJ C-171/96, [1998] ECR I-4607, [1998] 3 CMLR 143
European
Cited – Routier and Another v Revenue and Customs CA 16-Sep-2016
Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of . .
Cited – Patmalniece v Secretary of State for Work and Pensions SC 16-Mar-2011
The claimant challenged as incompatible with EU law, the Regulations which restricted the entitlement to state pension credit to those entitled to reside in the UK.
Held: The appeal failed (Majority). The conditions imposed by the Regulations . .
Cited – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.
Updated: 20 April 2022; Ref: scu.161868
Request for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 44/2001 – Recognition and enforcement of provisional and protective measures – Annulment of the initial decision – Maintenance of the request for a preliminary ruling – No need to adjudicate
C-350/13, [2014] EUECJ C-350/13 – CO, ECLI:EU:C:2014:1516
European
Updated: 20 April 2022; Ref: scu.526672
Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of capital. The revenue contended that the gift by a Jersey resident was to a Jersey Trust which was not solely charitable not being subject only to UK law.
Held: The authority as to the charity point was unassailable and the trustees’ appeal on that point failed. However, the court could not reconcile the question as to freedom of movement under European law, and it asked the parties to consider a question for referral to the European Court of Justice.
Moore-Bick VP CA, Tomlinson, Kitchin LJJ
[2016] EWCA Civ 938, [2016] WLR(D) 496, [2016] STC 2218, [2016] BTC 38, [2016] STI 2653
Inheritance Tax Act 1984 23, TFEU 63, Income Tax Act 2007 989
England and Wales
At ChD – Routier and Another v Revenue and Customs ChD 18-Sep-2014
Executors appealed against rejection of their claim that a gift in the will qualified for relief against Inheritance Tax as being a charitable gift. The Trusts concerned assets in Jersey.
Held: The appeal failed: ‘The expression ‘held on trust . .
Cited – Camille and Henry Dreyfus Foundation Inc v Inland Revenue Commissioners CA 1954
The Court considered whether it had jurisdiction to make an order with respect to a company registered in New York for objects which were charitable according to the laws of England.
Held: The Revenue’s appeal against a finding that the . .
Cited – Camille and Henry Dreyfus Foundation Inc v Inland Revenue Commissioners HL 1956
The company was a foreign corporation constituted according to the laws of the state of New York for objects which were exclusively charitable according to the law of the United Kingdom.
Held: The term ‘charity’ does not include an institution . .
Cited – Barras v Aberdeen Steam Trawling and Fishing Co HL 17-Mar-1933
The court looked at the inference that a statute’s draughtsman could be assumed when using a phrase to rely on a known interpretation of that phrase.
Viscount Buckmaster said: ‘It has long been a well established principle to be applied in the . .
Cited – Roque v The Lieutenant Governor of Jersey ECJ 16-Jul-1998
(Judgment) Free movement of persons – Act of Accession 1972 – Protocol No 3 concerning the Channel Islands and the Isle of Man – Jersey . .
Cited – HM Inspector of Taxes v Dextra Accessories Ltd HL 7-Jul-2005
The taxpayer companies had paid funds into a trust for employees. They sought to set off the payments against their liability to corporation tax. The revenue argued that they were deductible only in the year in which they were paid to the employees. . .
See Also – Routier and Another v Revenue and Customs CA 17-Oct-2017
Inheritance tax, gifts to charities and freedom of capital . .
At CA (1) – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 April 2022; Ref: scu.569895
ECJ (Judgment) Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 44/2001- Article 5(1) and (3) – Court having jurisdiction – Concepts of ‘matters relating to a contract’ and ‘matters relating to tort or delict’ – Abrupt termination of a long-standing business relationship – Action for damages – Concepts of ‘sale of goods’ and ‘provision of services’
ECLI:EU:C:2016:559, [2016] EUECJ C-196/15
Regulation (EC) No 44/2001 5(1)
European
Cited – Akcil and Others v Koza Ltd and Another SC 29-Jul-2019
The first claimant was an English company all of whose shares were owned by a Turkish company. The second claimant as director caused changes to the company’s constitution and share structure. The parties disputed the jurisdiction of the UK Courts . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 April 2022; Ref: scu.566898
The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words ‘for transactions’ shows that to give the right to deduct under paragraph 2, the goods or services in question must have a direct and immediate link with the taxable transactions, and that the ultimate aim pursued by the taxable person is irrelevant in this respect. The principle of neutrality must co-exist with other general principles, such as the objective of legal certainty.
ECJ Article 2 of the First Directive 67/227 and Article 17 of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes are to be interpreted as meaning that, except in the cases expressly provided for by those directives, where a taxable person supplies services to another taxable person who uses them for an exempt transaction, the latter person is not entitled to deduct the input value added tax paid, even if the ultimate purpose of the exempt transaction is the carrying out of a taxable transaction. The wording of those provisions shows that to give rise to the right to deduct, the goods or services in question must have a direct and immediate link with the taxable transactions, and that the ultimate aim pursued by the taxable person is irrelevant in this respect.
C. Gulmann, P
Times 17-Apr-1995, [1995] ECR I-983, [1995] ECR I-983, [1996] 1 WLR 174, [1995] STC 424, [1995] EUECJ C-4/94, [1995] BVC 159, [1995] 2 CMLR 75, [1995] All ER (EC) 401
European
Cited – Commissioners for Customs and Excise v Southern Primary Housing Limited CA 18-Nov-2003
The land owner had elected to pay VAT on the purchase of land. It sought to recover that VAT. The Commissioners appealed an order allowing that.
Held: Ther were three transactions, the purchase, the sale, and a development contract. The input . .
Cited – Lex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, . .
Cited – Church of England Children’s Society v Revenue and Customs ChD 29-Jul-2005
The Society sent out free newsletters to its unpaid fund-raisers and supporters. They sought to deduct input tax charged to them from the supplies associated with the costs.
Held: The Society might be able to deduct such tax as residual input . .
Cited – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Cited – Commissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .
Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.
Updated: 17 April 2022; Ref: scu.161263
ECJ Articles 39 EC and 43 EC – Directive 89/48/EC – Recognition of diplomas – ‘Professional experience’.
C-422/09, [2010] EUECJ C-422/09
European
Updated: 17 April 2022; Ref: scu.426882
(Judgment) Directive 93/53/EEC – Destruction of fish stocks infected by viral haemorrhagic septicaemia (VHS) and infectious salmon anaemia (ISA) – Compensation – Obligations of the Member State – Protection of fundamental rights, particularly of the right to property – Validity of Directive 93/53
C-20/00, [2003] EUECJ C-20/00
European
See Also – Booker Aquaculture (Principles Of Community Law) ECJ 10-Jul-2003
Directive 93/53/EEC – Destruction of fish stocks infected by viral haemorrhagic septicaemia (VHS) and infectious salmon anaemia (ISA) – Compensation – Obligations of the Member State – Protection of fundamental rights, particularly of the right to . .
Cited – Association of Independent Meat Suppliers and Another, Regina (on The Application of) v Food Standards Agency SC 24-Jul-2019
Cleveland Meat Company Limited purchased a bull at Darlington Farmers market. After the animal was slaughtered, the Official Veterinarian (‘OV’) found that the animal was diseased and so declared it unfit for human consumption, and refused to award . .
Lists of cited by and citing cases may be incomplete.
Updated: 16 April 2022; Ref: scu.184686
EU Trade Mark – Judgment – EU trade mark – Opposition proceedings – Application for EU word mark Styriagra – Earlier EU word mark VIAGRA – Taking unfair advantage of the distinctive character or repute of the earlier mark – Article 8(5) of Regulation (EC) No 207/2009 (now Article 8(5) of Regulation (EU) 2017/1001)
ECLI:EU:T:2018:242, [2018] EUECJ T-662/16
European
Updated: 14 April 2022; Ref: scu.609509
EU Trade Mark – Judgment – EU trade mark – Opposition proceedings – International registration designating the European Union – Word mark CHATKA – Earlier international figurative mark CHATKA – Relative ground for refusal – Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001) – Genuine use of the earlier mark – Article 42(2) and (3) of Regulation No 207/2009 (now Article 47(2) and (3) of Regulation 2017/1001)
[2018] EUECJ T-312/16, ECLI:EU:T:2018:221
European
Updated: 14 April 2022; Ref: scu.609333
Judgment – State aid – Aid granted under the Hungarian Law No XCIV of 2014 on the health contribution of tobacco companies – Aid resulting from a 2014 amendment to the Hungarian Food Chain and Food Chain Act of 2008 official control thereof – Taxes with progressive annual turnover rates – Decision to initiate the procedure provided for in Article 108 (2) TFEU – Simultaneous adoption of an injunction for suspension – Action for annulment – Detachable nature of the suspension order – Interest in bringing proceedings – Admissibility – Obligation to state reasons – Proportionality – Equal treatment – Rights of the defense – Principle of loyal cooperation – Article 11 (1) of Regulation (EC) No 659 / 1999
ECLI:EU:T:2018:220, [2018] EUECJ T-554/15
European
Updated: 14 April 2022; Ref: scu.609312
Accession of New Member States – Croatia – Opinion – Request for a preliminary ruling – Accession of new Member States – Croatia – Transitional measures – Free movement of workers – Articles 56 and 57 TFEU – Freedom to provide services – Directive 96/71/EC – Posting of workers – Scope – Posting of Croatian and third-country nationals to Austria through an undertaking established in Italy – Article 1(3) – Posting – Hiring out of manpower
ECLI:EU:C:2018:288, [2018] EUECJ C-18/17 – O
European
Updated: 14 April 2022; Ref: scu.609305
Competition – Order – Action for annulment – State aid – Aid scheme providing for a derogation from the compulsory discount on certain pharmaceutical products – Decision declaring the scheme compatible with the internal market – Failure to apply the measure individually – Act involving implementing measures – Inadmissibility
ECLI:EU:T:2018:201, [2018] EUECJ T-354/15 – CO
European
Updated: 14 April 2022; Ref: scu.609295
(External Relations – Opinion) Reference for a preliminary ruling – International road transport – Agreement establishing an association between the European Economic Community and Turkey – Article 9 – Additional Protocol – Articles 41 and 42 – Freedom to provide services – Standstill clause – Decision No 1/95 of EC-Turkey Association Council – Articles 5 and 7 – Free movement of goods – Measures having equivalent effect to quantitative restrictions – Turkish carrier of goods passing through a Member State in transit – National legislation making such carriage subject to an authorization granted within the limits of a quota established under a bilateral agreement between the Member State and Turkey, or an individual permit issued for a transport of major public interest
ECLI:EU:C:2018:286, [2018] EUECJ C-629/16 – O
European
Updated: 14 April 2022; Ref: scu.609304
ECJ State aid – Land sale price – Decision ordering the recovery of aid incompatible with the common market – Errors in the calculation of the aid – Obligations of the Commission with regard to the calculation of the aid – Rights of the recipient of aid Regulation (EC) No 659/1999 Article 13(1)
[2007] EUECJ T-366/00, T-366/00
England and Wales
See Also – Scott SA v Commission ECFI 10-Apr-2003
Judgment – Action for annulment – State aid – Regulation (EC) No 659/1999 – Article 15 – Limitation period – Recovery of aid – Act interrupting the limitation period. . .
Lists of cited by and citing cases may be incomplete.
Updated: 14 April 2022; Ref: scu.609294
Regional Tax – Protection of The Environment and Town and Country Planning – Judgment – Reference for a preliminary ruling – Regional tax on large retail establishments – Freedom of establishment – Protection of the environment and town and country planning – State aid – Selective measure
ECLI:EU:C:2018:281, [2018] EUECJ C-234/16
European
Updated: 14 April 2022; Ref: scu.609297
C-233/16, [2018] EUECJ C-233/16
European
Updated: 14 April 2022; Ref: scu.609296
European Union Law – Council Regulations 1408/71/Eec and (Ec) 883/2004
[2018] UKUT 121 (AAC)
England and Wales
Updated: 13 April 2022; Ref: scu.609189
European Union Law – Free Movement
[2018] UKUT 103 (AAC)
England and Wales
Updated: 13 April 2022; Ref: scu.609166
Public Service Contracts – Health and Social Services – Judgment – Reference for a preliminary ruling – Public service contracts – Health and social services – Award contrary to the rules on public procurement – Requirement to comply with the principles of transparency and equal treatment – Concept of ‘certain cross-border interest’ – Directive 92/50/EEC – Article 27
C-65/17, [2018] EUECJ C-65/17
European
Updated: 13 April 2022; Ref: scu.609064
Opinion – Reference for a preliminary ruling – Directive 2006/123 / EC – Directive 2007/23 / EC – Directive 2013/29 / EU – Placing on the market and free movement of pyrotechnic articles – Freedom of establishment – National restrictive measures – Public order – Penalties – Authorisation scheme
ECLI: EU: C: 2018: 272, [2018] EUECJ C-137/17 – O
European
Updated: 13 April 2022; Ref: scu.609071
ECJ Judgment – Appeal – Trade mark of the European Union – Definition and acquisition of the mark of the European Union – Relative grounds for refusal – Opposition by the proprietor of an unregistered mark or of another sign used in the course of business – Examination by the Board of Appeal – New or additional evidence – Regulation (EC) No 207/2009 – Article 76 (2) – Regulation (EC) No 2868/95 – Rule 50 (1), third subparagraph
ECLI:EU:C:2018:268, [2018] EUECJ C-478/16P
European
Updated: 13 April 2022; Ref: scu.609054
ECJ Judicial Cooperation In Civil Matters – Jurisdiction, Recognition and Enforcement of Decisions In Matrimonial Matters – Judgment – Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction, recognition and enforcement of decisions in matrimonial matters and in the matters of parental responsibility – Regulation (EC) No 2201/2003 – Court of a Member State seised with an application for judicial authorisation to renounce an inheritance on behalf of a minor child – Jurisdiction in matters of parental responsibility – Prorogation of jurisdiction – Article 12(3)(b) – Acceptance of jurisdiction – Conditions
ECLI:EU:C:2018:265, [2018] EUECJ C-565/16
European
Updated: 13 April 2022; Ref: scu.609068
Opinion – Reference for a preliminary ruling – EEC-Turkey Association Agreement – Decision No 2/76 – Article 7 – Standstill clause – New restrictions on the conditions of access to employment – Family reunification – Additional Protocol – Article 59 – Justification – Overriding reasons in the public interest)
ECLI:EU:C:2018:267, [2018] EUECJ C-123/17 – O
European
Updated: 13 April 2022; Ref: scu.609072
Self-Employed Commercial Agents – Judgment – Reference for a preliminary ruling – Self-employed commercial agents – Directive 86/653/EEC – Right of the commercial agent to an indemnity or compensation for damage following termination of the commercial agency contract – Article 17 – Exclusion from the right to indemnity in the event of termination of the contract during the trial period provided for in the contract
ECLI:EU:C:2018:262, [2018] EUECJ C-645/16
European
Updated: 13 April 2022; Ref: scu.609051
Appeal – European Regional Development Fund (ERDF) – Reduction of financial assistance – General allocation for the purpose of implementing measures to support small and medium-sized enterprises Deadline for completion of investment projects Discretion of the Commission
[2009] EUECJ C-414/08 – O
European
Opinion – Sviluppo Italia Basilicata v Commission ECJ 29-Oct-2009
ECJ (Regional Policy) Appeal European Regional Development Fund (ERDF) Overall allocation for the implementation of incentive measures for small and medium-sized enterprises (SMEs) operating in the Region of . .
Lists of cited by and citing cases may be incomplete.
Updated: 13 April 2022; Ref: scu.608952
Civil Service – Members of The Contract Staff – Fixed-Term Contract – Early Termination : Judgment
T-703/16, [2017] EUECJ T-703/16
European
Updated: 13 April 2022; Ref: scu.602074
A carrier who contracts with the sender is the first carrier, even if he does not undertake any stage of the carriage himself.
The court noted the sometimes great difficulty in finding consistent interpretations of European Law
[1977] 1 Lloyd’s Rep 346, [1997] 1 WLR 625
Convention on the Contract for the International Carriage of Goods by Road 31.1
England and Wales
Appeal from – Ulster-Swift v Taunton Meat Haulage 1975
The carrier who contracts with the sender is the first carrier, even if he does not undertake any stage of the carriage himself. . .
Cited – British American Tobacco Denmark A/S v Kazemier Bv SC 28-Oct-2015
One container loaded with cigarettes was allegedly hi-jacked in Belgium en route between Switzerland and The Netherlands in September 2011, while another allegedly lost 756 of its original 1386 cartons while parked overnight contrary to express . .
Lists of cited by and citing cases may be incomplete.
Updated: 13 April 2022; Ref: scu.592014
(Judgment)
T-66/98
European
Updated: 12 April 2022; Ref: scu.233392
Allegedly anti-competitive conduct in the market for the wholesale supply of airtime for mobile telephones.
Lord Justice Peter Gibson Lord Justice Jonathan Parker Mr Justice Laddie
[2004] EWCA 1034
England and Wales
Updated: 12 April 2022; Ref: scu.199791
ComC Summary judgment under RSC Order 14 – claim for royalties – previous decision of the European Commission – claim for damages for breach of article 4 European Coal and Steel Treaty. The defence to the Coal Authority’s claim for royalties alleging breaches of article 4 was struck out because the matters complained of had been the subject of a previous decision by the Commission – the question as to whether articles 4(b) and (c) were of direct effect so as to permit Banks to litigate them in this court would have had to be referred to the European Court if it had been necessary to decide this point – Banks’ claim for damages against Secretary of State was not sustainable in any event.
Tuckey J
[1997] Eu LR 610
See Also – H J Banks and Co Ltd and Others v British Coal Corporation QBD 10-Aug-1994
No cause of action could be pursued where the European Commission only can decide liability and no decision had yet been made. An action would be dismissed for want of jurisdiction rather than be stayed until the decision was made. . .
At ECJ – H J Banks and Co Ltd v British Coal Corporation ECJ 13-Apr-1994
The European Commission has exclusive jurisdiction over ECSC treaty disputes. The duty of sincere cooperation imposed the obligation on the national court to mitigate as far as possible in the interests of the Community the risk of a conflicting . .
Cited – HJ Banks and Co Ltd v The Coal Authority and Secretary of State for Trade and Industry ECJ 20-Sep-2001
Europa Reference for a preliminary ruling: Court of Appeal (England and Wales) (Civil Division) – United Kingdom. ECSC Treaty – Licences to extract raw coal – Discrimination between producers – Special charges – . .
Cited – Inntrepreneur Pub Company (CPC) and others v Crehan HL 19-Jul-2006
The tenant had taken on pub leases with ties requiring him to buy beer from companies associated with the landlords. The European Commission had issued a decision and the House was asked whether this was binding on the parties.
Held: . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 April 2022; Ref: scu.186611
Judgment
T-342/00
Updated: 12 April 2022; Ref: scu.180827
T-395/94
Updated: 12 April 2022; Ref: scu.172977
T-395/94
Updated: 12 April 2022; Ref: scu.172978
C-128/97
Updated: 12 April 2022; Ref: scu.162089
C-119/97
Updated: 12 April 2022; Ref: scu.162083
C-103/97
Updated: 12 April 2022; Ref: scu.162072
C-162/86
Updated: 11 April 2022; Ref: scu.134440
C-134/83
Updated: 11 April 2022; Ref: scu.133677
Failure of a State to fulfil its obligations – Approximation of laws – Weighing machines.
C-93/79, [1979] EUECJ C-93/79
European
Updated: 10 April 2022; Ref: scu.132877
C-17/68
Updated: 10 April 2022; Ref: scu.131878
Europa 1. Agriculture – common organization of the markets – milk – imports subject to the production of a licence – importation impossible during the term of validity of such licence – case of force majeure – ‘ engine failure ‘ within the meaning of article 6(3) of regulation no 136/64/eec of the commission – concept 2. Force majeure – concept 3. Agriculture – common organization of the markets – milk – importation subject to the production of a licence – importation impossible during the term of validity of such licence – case of force majeure relied on by the importer – evidence to be adduced (regulation no 136/64/eec, article 6(2)) 4. Agriculture – common organization of the markets – milk – importation subject to the production of a licence – importation impossible during the term of validity of such licence – case of force majeure – national courts – jurisdiction in cases not referred to in article 6(3) or not recognized by the national authorities in accordance with article 6(4) of regulation no 136/64/eec 1. The concept of ‘ engine failure ‘ referred to in article 6(3) of regulation no 136/64/eec does not include failures which occur in machinery intended for the production of goods. 2. As the concept of force majeure is not identical in the different branches of law and the various fields of application, the significance of this concept must be determined on the basis of the legal framework within which it is intended to take effect. Recognition of a case of force majeure presupposes that the consequences of the unusual event to which this concept relates cannot be avoided. 3. Within the meaning of regulation no 136/64/eec, when an importer relies on force majeure he must show that he was unable to effect the importation within the period laid down as a result of unusual circumstances outside his control, the consequences of which, in spite of the exercise of all due care on his part, he could not have avoided except at the cost of excessive sacrifice. 4. The courts of member states may, within the limits of their own jurisdiction, recognize the existence of a case of force majeure not only when the situation relied on is included in those enumerated in article 6(3) or when it has been recognized by the national authorities in accordance with paragraph (4), but also in other specific cases which justify the application of the exemption referred to in article 6(2).
C-4/68
Updated: 10 April 2022; Ref: scu.131867
Europa 1. Measures adopted by an institution – application by an individual against a decision addressed to another person – decision of individual concern to him – criteria (EEC treaty, article 173) 2. Procedure – action for failure to act – measures referred to by article 173 of the EEC treaty – inadmissibility
1. The mere fact that a measure may exercise an influence on the competitive relationships existing on a particular market cannot suffice to allow any trader in any competitive relationship whatever with the addressee of the measure to be regarded as directly and individually concerned by that measure. Only the existence of specific circumstances may enable a person subject to community law and claiming that the measure affects his position on the market to bring proceedings under article 173. 2. The treaty provides, particularly in article 173, methods of recourse by which an allegedly illegal community measure may be disputed and if necessary annulled on the application of a duly qualified party. The party concerned who has requested the institution adopting the measure to revoke it cannot if the institution fails to act, bring such an omission before the court as being an illegal omission to deal with the matter. Such proceedings would amount to providing those concerned with a method of recourse parallel to that of article 173, which would not be subject to the conditions laid down by the treaty.
C-10/68
Updated: 10 April 2022; Ref: scu.131871
C-59/69
Updated: 10 April 2022; Ref: scu.131882
C-60/69
Updated: 10 April 2022; Ref: scu.131883
C-12/68
Updated: 10 April 2022; Ref: scu.131873
Though a company could prevent parallel import within the EU, it could not prevent goods sold outside the EU but without restriction on re-sale, being subsequently re-sold into the EU. The removal of a numbering mark did not materially reduce its quality.
Times 24-May-1999, [1999] RPC 631
Trade Mark Council Directive 89/104/EEC
England and Wales
Cited – Levi Strauss and Co and Another v Tesco Stores Ltd and others ChD 31-Jul-2002
The trade mark owners sought to restrain the defendants from selling within the EU, articles bearing their mark which had been imported other than through their own channels. The defendants resisted summary judgement after reference to the European . .
Referral – Zino Davidoff SA v A and G Imports Ltd etc ECJ 20-Nov-2001
An injunction was sought to prevent retailers marketing in the EEA products which had been obtained outside the EEA for resale within the EEA but outside the controlled distribution system.
Held: Silence alone was insufficient to constitute . .
Cited – Oracle America Inc v M-Tech Data Ltd SC 27-Jun-2012
The appellant complained that the respondent had imported into the European Economic Area disk drives bearing its trade marks in breach of the appellant’s rights. The respondent had argued that the appellant had abused its position by withholding . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 April 2022; Ref: scu.90689
A worker employed for part of a year in another member state was entitled to enforce against his home country the right not to be treated adversely by way of income tax and insurance contributions. Reasons of administrative simplicity are insufficient.
Times 25-Feb-1999, C-18/95
Updated: 10 April 2022; Ref: scu.89767
Share dividends not consideration for economic activity and so not subject to VAT
Times 22-Jul-1993
Updated: 10 April 2022; Ref: scu.89020
Regulations not ultra vires though over implemented EU beef slaughter demands.
Times 20-Dec-1996
Updated: 10 April 2022; Ref: scu.89069
Unemployment benefit for migrant worker paid by country as agreed by worker.
Gazette 30-May-1996
Updated: 10 April 2022; Ref: scu.88787
Proof of dumping and resulting injury needed before investigation/proceedings.
Times 27-Jan-1994
Updated: 10 April 2022; Ref: scu.88788
VAT on transport allocated where journey over several states was by the proportions of distance travelled within each state.
Times 27-Nov-1997
Updated: 10 April 2022; Ref: scu.88729
Where a citizen of a member state had been granted temporary admission, pending a final decision on whether she should be admitted or expelled, that decision was not one which could be classified as a ‘decision concerning entry,’ for the purposes of the directive, and by legal fiction the person was deemed to be out of the country, and accordingly was entitled to the procedural safeguards given by Article 9.
Times 16-Nov-2000
ECTreaty Article 234, Council Directive 64/221/EEC on the co-ordination of special measures concerning the movement and residence of foreign nationals, Immigration Act 1971 11(1)
Updated: 10 April 2022; Ref: scu.88657
Breaches of articles in the European Treaty by the UK government were tortious in nature, and the appropriate limitation period for claiming was governed by section 2 (six years). The government had failed to allow European fishing vessels into its waters, and had made itself liable for damages. Once this became clear, applicants sought to add new heads of losses, and other parties sought to add their claims. They were however to be prevented from doing so, being out of time.
His Honour Judge John Toulmin Cmg Qc
Gazette 22-Mar-2001, Times 10-Jan-2001, [2001] 1 WLR 942
England and Wales
Cited – Phonographic Performance Limited v Department of Trade and Industry HM Attorney General ChD 23-Jul-2004
The claimant represented the interests of copyright holders, and complained that the defendant had failed to implement the Directive properly, leaving them unable properly to collect royalties in the music rental market. The respondent argued that . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 April 2022; Ref: scu.87967
The EC Directive does not require the publication of a list of specialist practitioners.
Independent 27-Apr-1993
Updated: 10 April 2022; Ref: scu.87980
Requirement that individual refused entry have same rights as member state was satisfied by giving same remedies to all.
Times 23-Jun-1997
Updated: 10 April 2022; Ref: scu.87905
A dismissal linked to a sex change was a breach of the sex discrimination Directive.
Times 07-May-1996, C-13/94
Council Directive 76/207/EEC Feb 9 1976
Updated: 10 April 2022; Ref: scu.87664
A Cattle Breed Society was not obliged by the Directive to admit and register pure bred cattle living in Ireland.
Times 19-Jul-1995, Ind Summary 11-Sep-1995
Updated: 09 April 2022; Ref: scu.86843
A French court found a company guilty of forgery by making parts for cars in breach of French laws governing registered designs. Such rights were not reflected in Italian law, and the applicants argued that an Italian court should not enforce such an order, as a breach of the right of free movement of goods. To refuse to recognise a decree of a court of another member state, the court must establish that the law was a misapplication of European law and against public policy. That could not be shown here.
Times 23-May-2000
Updated: 09 April 2022; Ref: scu.85946
The Agency had granted licences for the disposal of nuclear waste from military sites by a private company. Such disposals were not governed by the Euratom Treaty, which dealt with civil wastes only. The matter was generated in the course of the Trident nuclear weapons programme, the legality of which under international law, which the Environment Agency had properly considered to be outwith its jurisdiction. The later confirmation by the Food Standards Agency of the licence remedied the defect as regards the need for its approval at the time.
Times 01-May-2001
Recommendations of the International Commission on Radiological Protection (Nov 1990), Environment Act 1995 16(4A)(b)
Updated: 09 April 2022; Ref: scu.85985
When considering whether the Human Rights of a citizen had been infringed, the doctrine of proportionality was not to be extended to extend in turn such rights. At present the doctrine is part of European law, but not part of domestic English administrative law, and could not be called in aid to support an application for nationality.
Times 16-Nov-1999
British Nationality Act 1981 Sch 1 (1) (b)
Updated: 09 April 2022; Ref: scu.85528
The European Community Directive on Habitats applied to the United Kingdom continental shelf, and was not restricted in its effect to the territorial limit of 12 miles. The Secretary of State in granting licences for the exploration of such waters for oil without regard to the Directive was acting unlawfully. Such activities could only be undertaken after giving consideration to the protection of threatened marine species.
Times 19-Jan-2000
Council Directive 92/43/EEC on the conservation of natural habitats and of wild flora and fauna
Updated: 09 April 2022; Ref: scu.85542
A ban on tobacco advertising had been reached on the wrong legal basis under the Treaty, and was accordingly invalid. The Directive had been adopted under article 100a, but that was concerned only with measures to support harmonisation of member legal systems. The true aim of the directive was to improve health levels, but article 129(4) explicitly prevented this from being a purpose for measures under article 100a. There was no element which sought to promote the free movement of goods. There was no absence of free movement of goods, nor distortion of markets between member states to justify the need for the Directive under the article.
Times 10-Oct-2000, C-376/99, C-74/99
ECTreaty Art 100a, Directive 98/43/EC on the approximation of laws relating to the advertising and sponsorship of tobacco products
European
Updated: 09 April 2022; Ref: scu.85479
A European Directive which claimed to be one approximating laws, could still be a health measure, and it was therefore outside the scope of the European Parliament and Council to regulate the activity. The aim of the Directive was clear, even if mis-stated, and the imposition of regulations before a decision of the European Court would cause substantial economic harm.
Times 16-Nov-1999
Updated: 09 April 2022; Ref: scu.85480
There was no need to apply for fresh authority to distribute pesticides which had already been approved within the EEA, with same ingredients etc, but marketing authorisation was needed if prior approval was only in non-EEA country.
Times 30-Mar-1999, C-100/96
Updated: 09 April 2022; Ref: scu.85410
Arrangements made by the UK to accelerate approval of pesticides for importation, did not meet EC requirements, since it created a difference between products already established and the ones for which approval was sought. The rules gave a wide discretion to the Minister to deem that a new product was sufficiently like an existing one to permit a licence. This requirement did not meet the EC requirements for identicality.
Times 16-Nov-1999
Food and Environment Protection Act 1985
Updated: 09 April 2022; Ref: scu.85412
Net book agreement was not in conflict with EEC treaty – only applies within UK.
Times 31-Jan-1995
Updated: 09 April 2022; Ref: scu.85077
A diplomat working in another member state was entitled to choose to remain governed as regards any state benefits, by the sending state. The exercise of this option could not operate however to deprive his family members of the right to take advantage of better benefits applying in the state where they in fact resided.
Gazette 06-Oct-1999, C-211/97, Ecj/Cfi Bulletin 15/99 14
Updated: 09 April 2022; Ref: scu.84610
The European Union has no power to accede to the Human Rights Convention.
Times 16-Apr-1996
Convention for the Protection of Human Rights and Fundamental Freedoms 1953 (1953 Cmd 8969)
Updated: 09 April 2022; Ref: scu.84467
Where a product was recognised in one EU country as being a medicine, but was treated here as a cosmetic, the right approach was to treat it as a medicine until the decision that it was such was set aside. The two regimes are mutually exclusive.
Times 09-Oct-1998
Updated: 09 April 2022; Ref: scu.84470
Where a member state accepted a foreign national and later gave him a work permit upon his marriage, it was permissible not to renew that residence and work permit where the circumstance warranting the work permit disappeared upon his separation from his wife. It would be different where the employment rights granted had been greater in extent than the residence permit.
Gazette 11-Aug-1999
Updated: 09 April 2022; Ref: scu.84380
Compensation paid to farmer ceasing milk production not subject to VAT.
Times 08-Mar-1996
Updated: 09 April 2022; Ref: scu.83796
M had a series of agency contracts selling women’s clothing. The last contract was in 1994, and on termination, M claimed an indemnity under the contract which itself applied the regulations. Reg 17(3) gave an indemnity for new customers, where the principal continued to derive benefit.
Held: The agency contract was to be interpreted to include the series of contracts, including those before the regulations. The indemnity was capped at one year’s average remuneration over the previous five years. A commercial agent whose contract had been terminated during term of contract was entitled nevertheless to an indemnity in accordance with the Regulations for custom introduced for entire period. In an indemnity case, equitable principles might require there to be taken into account such part of the goodwill as the agent was able to exploit for himself, or for the benefit of another principal.
John Mitting QC said: ‘Consistent with the purpose of achieving harmony between member states, it is in my judgment permissible to look into the law and practice of the country in which the relevant right . . originated . . ; and to do so for the purpose of construing the English (sic) Regulations and to use them as a guide to their application’.
and ‘There are three stages in assessing the amount of the indemnity. First, it has to be asked what is the value of the business to the principal of new customers brought . . by the agent and of existing customers whose business has been significantly increased. The factors to be taken into account in making that judgment include the loss of the business of such customers after the agency has been terminated, whether due to causes beyond the agent’s and principal’s control (for example insolvency on the part of the customer or a decision on the part of that customer to buy goods elsewhere) or to factors within the agent’s control, for example the agent taking the custom of that customer with him. That is because the thing that has to be assessed is the extent to which the principal continues to derive substantial benefits from the efforts of the agent. The value of the business which remains for the benefit of the principal can, and in some cases no doubt should be, assessed by reference to periods as short as a year. But there is nothing in the regulations that requires them to be thus limited. If on the evidence the benefits of the agent’s efforts are likely to endure for more than a year after the termination of the agency then that fact can be taken into account in the assessment and need not be limited to looking at the period of one year after termination only.
The second factor is that the payment must be equitable having regard to all the circumstances and particularly the commission ‘lost’ by the agent. . Other factors which can be taken into account under this head include . . the expenses which the agent would have incurred in earning the commission which was his due. Another factor common to all cases is accelerated payment: the indemnity is accrued as at the date of termination in respect of commission which would have occurred after it. Some discount on that account must be made.
The purpose of the indemnity seems to me to be to award a share of the goodwill built up by the efforts of the agent to him on the termination of the agency. Otherwise the whole benefit of that goodwill will remain with his former principal.
The third step in the calculation is this. Having calculated the amount of the indemnity, a cap is applied. The cap is provided for in reg 17(4).’
John Mitting QC
Times 11-May-1998, [1999] 1 All ER 174, [1998] CLY 113
Commercial Agents (Council Directive) Regulations 1993 No 3053, Council Directive 86/653/EEC of 18 December 1986 on the coordination of the laws of the Member States relating to self-employed commercial agents 17
Cited – Tigana Ltd v Decoro Ltd QBD 3-Feb-2003
The claimant sought compensation after its sales agency agreement with the defendant was terminated. He had opened up several substantial sales channels for the respondent’s products within the UK. There were difficulties in the products (leather . .
Cited – Smith, Bailey Palmer v Howard and Hallam Ltd QBD 14-Nov-2005
Claim for compensation after termination of commercial agency agreement. . .
Cited – Stewart Roy v M R Pearlman Limited SCS 10-Mar-1999
A court investigating legislation, made to implement a European Directive, had still to apply UK principles in that interpretation, and not to disregard entirely common law rules. . .
Cited – David Frape v Emreco International Limited (2) SCS 2-Aug-2001
. .
Cited – Hardie Polymers Ltd v Polymerland Ltd SCS 31-Oct-2001
. .
Cited – Ingmar GB Limited v Eaton Leonard Technologies Inc CA 31-Jul-1998
Case referred to ECJ. . .
Cited – Pure Fishing (UK) Ltd v Cooper Watkins and Bartle CA 29-Sep-2003
The claimant sought a compensation payment under the Regulations after its sales agency for fishing tackle was terminated. The defendant argued that compensation was payable only where the agency was terminated before its term.
Held: The . .
Cited – Cooper and others v Pure Fishing (UK) Ltd CA 18-Mar-2004
. .
Cited – PJ Pipe and Valve Co. Ltd. v Audco India Ltd QBD 2-Sep-2005
The claimant was an agent in the petrochemical industry promoting and selling the defendant’s valves. There were two agency agreements, one relating solely to products to be supplied to a particular petro-chemical complex in Nanhai, the other being . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 April 2022; Ref: scu.83818
A transfer of an exclusive dealership contract but without transfer of any physical assets could still be a transfer of an undertaking within the meaning of the regulations.
Times 21-Mar-1996
Transfer of Undertakings (Protection of Employment) Regulations 1981 (1981 No 1794)
Updated: 09 April 2022; Ref: scu.83663
The defendants exported beef without the requisite certificates. The UK rules had been made before a Directive came into effect. On appeal after conviction the defendant argued that the rules purported to take account of future amendments. It was held that for a criminal sanction to be applicable, Regulations could not give effect to directives made by a third party without appropriate and explicit incorporation of those amendments. A regulation imposing sanctions for failure to comply with an EC Directive is not to be read as applying to future amendments to the Directive unless the wording of the regulations is such as clearly to take account of the possibility of future amendments.
Kennedy LJ and Jackson
Times 12-Oct-2000, Gazette 03-Aug-2000, [2001] EHLR 5
Applied – Secretary of State for Environment, Food and Rural Affairs v ASDA Stores Ltd and Another QBD 24-Jun-2002
The defendant store had been accused of failing to comply with standards for grading of agricultural produce. They had been acquitted, following Mayne, on the basis that the prosecution was under European regulations introduced after the Act . .
Cited – Department for Environment, Food and Rural Affairs v ASDA Stores Limited and another HL 18-Dec-2003
The company was prosecuted for offences under the Regulations, relating to the designation of horticultural produce for sale. The original Act had been relied upon to implement the European regulations after entry to the EU.
Held: The offences . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 April 2022; Ref: scu.83488
National rules which restricted the registration of mortgage loans in other currencies, were a restriction on the movement of capital and in breach the Treaty. The liquidation of an investment in real property constituted a movement of capital, and such a restriction reduced the value of such a security.
Gazette 30-Jun-1999
Updated: 09 April 2022; Ref: scu.83375
Reclaims of overpaid VAT are governed by our domestic legislation, and not by European VAT law. Zero-rate is not a tax set under European law. Limitations on reclaims are therefore properly set by our national legislation. Unjust enrichment explored.
Times 19-Jan-1999
England and Wales
Updated: 09 April 2022; Ref: scu.83413
No transfer of undertaking where workers and materials made available to other.
Times 20-Oct-1995
Updated: 09 April 2022; Ref: scu.82980
Public interest elements could justify national rules providing for a state monopoly on the running of licensed slot machines. Such rules were a restriction on the freedom to trade, but in this case, this was justified by public policy considerations.
Times 20-Oct-1999, C-124/97)
Updated: 09 April 2022; Ref: scu.82890
An applicant sought access to documents of the Council of the European Union relating to asylum. The decision of the Council to refuse access to the documents was on the grounds that the material was politically sensitive, and disclosure would be against the public interest. The council failed however to consider the status of the separate documents separately, and so the decision was invalid. The default position was that Council documents should be made available, and the ability to withhold related to individual documents.
Times 14-Apr-2000
Council Decision 93/731/EC on Public Access to Council documents
Updated: 09 April 2022; Ref: scu.82854
The Community’s general policy of openness must override a Community regulation which imposed severe secrecy restrictions. A regulation was used as a basis to refuse to give to a litigant in England information about relevant mission reports of the EU concerning trade. The general principle was set down with certain exceptions, and could not be set aside for this purpose. In any event the regulation under which access had been refused did not apply to this situation.
Times 18-Oct-2000, T-123/99
Updated: 09 April 2022; Ref: scu.82642
A trade union could be any organisation of employees, workers, employers, independent professionals or traders which took upon itself representation of its members interests as against third parties, and any such is VAT exempt.
Times 19-Nov-1998
Sixth Council Directive 77/388/EEC Art 13(A)(1)(1)
Updated: 08 April 2022; Ref: scu.82384
A trade mark owner can object to use of the mark after a partial assignment.
Times 07-Jul-1994
Updated: 08 April 2022; Ref: scu.81597
Rule under which job-share employees lost out on pay rates when converted into full time equivalents were discriminatory against women since more women had job-share arrangements
Times 02-Jul-1998, C-243/95
ECTreaty 119 Council Directive 75/117/EEC
Updated: 08 April 2022; Ref: scu.81376
VAT on gaming machines assessed on takings excluding pay outs.
Times 26-May-1994
Updated: 08 April 2022; Ref: scu.81399
No cause of action could be pursued where the European Commission only can decide liability and no decision had yet been made. An action would be dismissed for want of jurisdiction rather than be stayed until the decision was made.
Mance J
Times 10-Aug-1994
England and Wales
At ECJ – H J Banks and Co Ltd v British Coal Corporation ECJ 13-Apr-1994
The European Commission has exclusive jurisdiction over ECSC treaty disputes. The duty of sincere cooperation imposed the obligation on the national court to mitigate as far as possible in the interests of the Community the risk of a conflicting . .
See Also – Coal Authority v H J Banks and Company Ltd; H J Banks and Company Ltd v The Coal Authority and Anoher ComC 20-Dec-1996
ComC Summary judgment under RSC Order 14 – claim for royalties – previous decision of the European Commission – claim for damages for breach of article 4 European Coal and Steel Treaty. The defence to the Coal . .
Lists of cited by and citing cases may be incomplete.
Updated: 08 April 2022; Ref: scu.81098
A rule calculating an entitlement to promotion according to part time work was in breach of Article and discriminatory though public service.
Times 24-Nov-1997
Updated: 08 April 2022; Ref: scu.80803
The Commission had been wrong to sign a trade treaty. The act was not merely administrative, and should have been left to the individual member countries.
Ind Summary 12-Sep-1994
Updated: 08 April 2022; Ref: scu.80684
Member state may validly restrict tax losses to those incurred in business activities within its own borders.
Times 23-Jun-1997
Updated: 08 April 2022; Ref: scu.80711
An E101 certificate as to the payment of benefits issued by one member state with respect to the responsibility for social security payments was binding on the member state which received such a certificate. Where however there were proper doubts as to the correctness of the facts asserted as underlying the certificate it was proper to challenge the certificate., and the certificate should be re-examined and if appropriate withdrawn.
Times 15-Mar-2000
Updated: 08 April 2022; Ref: scu.80591
Non-resident EU national employees tax discrimination was unlawful.
Times 24-Feb-1995
Updated: 08 April 2022; Ref: scu.80506
ECJ (Judgment) Preliminary reference – Article 30 of the Charter of Fundamental Rights of the European Union – Implementation of EU law – Absence – Clear lack of jurisdiction of the Court
ECLI:EU:C:2013:703, [2013] EUECJ C-488/12
European
Updated: 08 April 2022; Ref: scu.569027
Judgment – Reference for a preliminary ruling – Common system of value added tax (VAT) – Limitation of the right to deduct input tax – Adjustment of deduction of input tax – Delivery of land – Incorrect classification of’ taxed activity ‘- Indication of tax on the original invoice – Modification of this indication by the supplier’
C-532/16, [2018] EUECJ C-532/16
European
Updated: 07 April 2022; Ref: scu.608649
C-550/16, [2018] EUECJ C-550/16
European
Updated: 07 April 2022; Ref: scu.608625
T-442/16, [2018] EUECJ T-442/16
European
Updated: 07 April 2022; Ref: scu.608624