# Official Journal C 29/2023

| | ISSN 1977-091X |
| --- | --- |
| Official Journal
  of the European Union | C 29 |
| | |
| English edition | Information and Notices | Volume 6626 January 2023 |

ISSN 1977-091X

Official Journal

of the European Union

C 29

English edition

Information and Notices

Volume 6626 January 2023

---

| Contents | page |
| --- | --- |
| | IV   Notices |
| | NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES |
| | European Commission |
| 2023/C 29/01 | Euro exchange rates – 25 January 2023 | 1 |
| 2023/C 29/02 | Notice from the Commission pursuant to Article 6(3) of the Protocol 1 to the stepping-stone Economic Partnership Agreement between the European Union and Ghana, concerning the definition of the concept of originating products and methods of administrative cooperation – List of materials to which cumulation provided for in Article 6 of Protocol 1 to the Ghana-EU stepping-stone EPA may apply | 2 |

Contents

page

IV   Notices

NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES

European Commission

2023/C 29/01

Euro exchange rates – 25 January 2023

1

2023/C 29/02

Notice from the Commission pursuant to Article 6(3) of the Protocol 1 to the stepping-stone Economic Partnership Agreement between the European Union and Ghana, concerning the definition of the concept of originating products and methods of administrative cooperation – List of materials to which cumulation provided for in Article 6 of Protocol 1 to the Ghana-EU stepping-stone EPA may apply

2

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| | V   Announcements |
| --- | --- |
| | COURT PROCEEDINGS |
| | EFTA Court |
| 2023/C 29/03 | Judgment of the Court of 5 May 2022 in Case E-12/20 – Telenor ASA and Telenor Norge AS v EFTA Surveillance Authority
  (Action for annulment of a decision of the EFTA Surveillance Authority – Competition – Article 54 EEA – Market definition – Abuse of dominant position – Margin squeeze) | 38 |
| 2023/C 29/04 | Judgment of the Court of 1 June 2022 in Case E-3/21 – PRA Group Europe AS v the Norwegian Government, represented by the Tax Administration
  (Freedom of establishment – Direct taxation – Group contribution rules – Limitation on the deductibility of interest payments to affiliated parties – Comparable situations – Another tax advantage) | 39 |
| 2023/C 29/05 | Judgment of the Court of 1 June 2022 in Case E-4/21 – Sýn hf. v EFTA Surveillance Authority
  (Action for annulment of a decision of the EFTA Surveillance Authority – Article 61(3)(c) EEA – State aid – Admissibility – Obligation to initiate formal investigation procedure – Statement of reasons) | 40 |
| 2023/C 29/06 | Judgment of the Court of 29 July 2022 in Case E-5/21 – Anna Bryndís Einarsdóttir v the Icelandic Treasury
  (Articles 6 and 21 of Regulation (EC) No 883/2004 – Social security – Migrant worker – Equality of treatment – Calculation of maternity benefit) | 41 |
| 2023/C 29/07 | Judgment of the Court of 29 July 2022 in Case E-2/22 – A v the Labour and Welfare Directorate (Arbeids- og velferdsdirektoratet)
  (Regulation (EC) No 883/2004 – Social security – Family benefits – Transitional benefits – Requirement of occupational activity) | 42 |
| 2023/C 29/08 | Judgment of the Court of 29 July 2022 in Case E-3/22 – EFTA Surveillance Authority v Iceland
  (Failure by an EFTA State to fulfil its obligations – Failure to comply – Regulation (EC) No 1069/2009 and Commission Regulation (EU) No 142/2011) | 43 |
| | PROCEDURES RELATING TO THE IMPLEMENTATION OF THE COMMON COMMERCIAL POLICY |
| | European Commission |
| 2023/C 29/09 | Notice of the impending expiry of certain anti-dumping measures | 45 |

V   Announcements

COURT PROCEEDINGS

EFTA Court

2023/C 29/03

Judgment of the Court of 5 May 2022 in Case E-12/20 – Telenor ASA and Telenor Norge AS v EFTA Surveillance Authority
  (Action for annulment of a decision of the EFTA Surveillance Authority – Competition – Article 54 EEA – Market definition – Abuse of dominant position – Margin squeeze)

(Action for annulment of a decision of the EFTA Surveillance Authority – Competition – Article 54 EEA – Market definition – Abuse of dominant position – Margin squeeze)

38

2023/C 29/04

Judgment of the Court of 1 June 2022 in Case E-3/21 – PRA Group Europe AS v the Norwegian Government, represented by the Tax Administration
  (Freedom of establishment – Direct taxation – Group contribution rules – Limitation on the deductibility of interest payments to affiliated parties – Comparable situations – Another tax advantage)

(Freedom of establishment – Direct taxation – Group contribution rules – Limitation on the deductibility of interest payments to affiliated parties – Comparable situations – Another tax advantage)

39

2023/C 29/05

Judgment of the Court of 1 June 2022 in Case E-4/21 – Sýn hf. v EFTA Surveillance Authority
  (Action for annulment of a decision of the EFTA Surveillance Authority – Article 61(3)(c) EEA – State aid – Admissibility – Obligation to initiate formal investigation procedure – Statement of reasons)

(Action for annulment of a decision of the EFTA Surveillance Authority – Article 61(3)(c) EEA – State aid – Admissibility – Obligation to initiate formal investigation procedure – Statement of reasons)

40

2023/C 29/06

Judgment of the Court of 29 July 2022 in Case E-5/21 – Anna Bryndís Einarsdóttir v the Icelandic Treasury
  (Articles 6 and 21 of Regulation (EC) No 883/2004 – Social security – Migrant worker – Equality of treatment – Calculation of maternity benefit)

(Articles 6 and 21 of Regulation (EC) No 883/2004 – Social security – Migrant worker – Equality of treatment – Calculation of maternity benefit)

41

2023/C 29/07

Judgment of the Court of 29 July 2022 in Case E-2/22 – A v the Labour and Welfare Directorate (Arbeids- og velferdsdirektoratet)
  (Regulation (EC) No 883/2004 – Social security – Family benefits – Transitional benefits – Requirement of occupational activity)

Arbeids- og velferdsdirektoratet

(Regulation (EC) No 883/2004 – Social security – Family benefits – Transitional benefits – Requirement of occupational activity)

42

2023/C 29/08

Judgment of the Court of 29 July 2022 in Case E-3/22 – EFTA Surveillance Authority v Iceland
  (Failure by an EFTA State to fulfil its obligations – Failure to comply – Regulation (EC) No 1069/2009 and Commission Regulation (EU) No 142/2011)

(Failure by an EFTA State to fulfil its obligations – Failure to comply – Regulation (EC) No 1069/2009 and Commission Regulation (EU) No 142/2011)

43

PROCEDURES RELATING TO THE IMPLEMENTATION OF THE COMMON COMMERCIAL POLICY

European Commission

2023/C 29/09

Notice of the impending expiry of certain anti-dumping measures

45

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| EN | |
| --- | --- |

EN

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IV Notices

NOTICES FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES

European Commission

| 26.1.2023 | EN | Official Journal of the European Union | C 29/1 |
| --- | --- | --- | --- |

26.1.2023

EN

Official Journal of the European Union

C 29/1

---

Euro exchange rates (1)

25 January 2023

(2023/C 29/01)

1 euro =

| | Currency | Exchange rate |
| --- | --- | --- |
| USD | US dollar | 1,0878 |
| JPY | Japanese yen | 141,17 |
| DKK | Danish krone | 7,4381 |
| GBP | Pound sterling | 0,88248 |
| SEK | Swedish krona | 11,1335 |
| CHF | Swiss franc | 1,0020 |
| ISK | Iceland króna | 157,10 |
| NOK | Norwegian krone | 10,7896 |
| BGN | Bulgarian lev | 1,9558 |
| CZK | Czech koruna | 23,808 |
| HUF | Hungarian forint | 388,75 |
| PLN | Polish zloty | 4,7158 |
| RON | Romanian leu | 4,9035 |
| TRY | Turkish lira | 20,4658 |
| AUD | Australian dollar | 1,5360 |
| CAD | Canadian dollar | 1,4544 |
| HKD | Hong Kong dollar | 8,5202 |
| NZD | New Zealand dollar | 1,6792 |
| SGD | Singapore dollar | 1,4307 |
| KRW | South Korean won | 1 343,93 |
| ZAR | South African rand | 18,6745 |
| CNY | Chinese yuan renminbi | 7,3778 |
| IDR | Indonesian rupiah | 16 278,93 |
| MYR | Malaysian ringgit | 4,6357 |
| PHP | Philippine peso | 59,350 |
| RUB | Russian rouble | |
| THB | Thai baht | 35,718 |
| BRL | Brazilian real | 5,5690 |
| MXN | Mexican peso | 20,4360 |
| INR | Indian rupee | 88,7258 |

Currency

Exchange rate

USD

US dollar

1,0878

JPY

Japanese yen

141,17

DKK

Danish krone

7,4381

GBP

Pound sterling

0,88248

SEK

Swedish krona

11,1335

CHF

Swiss franc

1,0020

ISK

Iceland króna

157,10

NOK

Norwegian krone

10,7896

BGN

Bulgarian lev

1,9558

CZK

Czech koruna

23,808

HUF

Hungarian forint

388,75

PLN

Polish zloty

4,7158

RON

Romanian leu

4,9035

TRY

Turkish lira

20,4658

AUD

Australian dollar

1,5360

CAD

Canadian dollar

1,4544

HKD

Hong Kong dollar

8,5202

NZD

New Zealand dollar

1,6792

SGD

Singapore dollar

1,4307

KRW

South Korean won

1 343,93

ZAR

South African rand

18,6745

CNY

Chinese yuan renminbi

7,3778

IDR

Indonesian rupiah

16 278,93

MYR

Malaysian ringgit

4,6357

PHP

Philippine peso

59,350

RUB

Russian rouble

THB

Thai baht

35,718

BRL

Brazilian real

5,5690

MXN

Mexican peso

20,4360

INR

Indian rupee

88,7258

---

(1)  Source: reference exchange rate published by the ECB.

---

| 26.1.2023 | EN | Official Journal of the European Union | C 29/2 |
| --- | --- | --- | --- |

26.1.2023

EN

Official Journal of the European Union

C 29/2

---

Notice from the Commission pursuant to Article 6(3) of the Protocol 1 to the stepping-stone Economic Partnership Agreement between the European Union and Ghana, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

List of materials to which cumulation provided for in Article 6 of Protocol 1 to the Ghana-EU stepping-stone EPA may apply

(2023/C 29/02)

Article 6 of Protocol No 1 to the Ghana - EU stepping stone EPA provides for cumulation in Ghana with materials which at importation into the European Union are free of customs duties by means of application of conventional rates of the most-favoured nation tariff in accordance with its Common Customs Tariff, when those materials are incorporated into a product manufactured in Ghana, provided that they have undergone working or processing in Ghana beyond the insufficient operations listed Article 5(1) of Protocol No 1.

In accordance to Article 6(4) of Protocol No1, the cumulation provided for in Article 6 shall not apply to materials which at importation into the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these duties.

Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of Article 6 shall bear the following entry:

‘Application of Article 6(1) of Protocol No 1 to the Ghana-EU EPA’.

The list of materials to which the above-mentioned cumulation may be applied is therefore published in accordance with Article 6(3) of Protocol 1 to the Ghana – EU stepping-stone EPA.

| INFORMATIVE NOTE:
  The products listed refer to the HS Nomenclature 2022.
  Measures affecting higher levels of the structure of the code (i.e. at the level of 2, 4, 6 or 8 digits), are also applicable to all codes in the lower levels of the code structure. For example:

  Import into the EU of products under HS Heading 0508 are free of customs duties by means of application of conventional rates of the most-favoured nation (MFN) tariff in accordance with its Common Customs Tariff. This measure affects all the subheading and codes under this heading: 050810; 0508009010; 0508009020 and 0508009090.
  The codes indicated with a number (1-26) shall refer to the footnote, which excludes from this cumulation, the products originating in certain countries that are subject to anti-dumping and countervailing measures, and which cannot be subject to cumulation provided by for Article 6. The origin of those materials shall be determined in accordance with the EU non-preferential rules of origin (https://taxation-customs.ec.europa.eu/table-list-rules-conferring-non-preferential-origin-products-following-classification-cn_en). For example:

  The products classified within the code 2710194300 can benefit from the cumulation under Article 6, except for the following products (as specified in the attached footnote 1): | 2710194321 – from any origin |
| --- | --- |

INFORMATIVE NOTE:

INFORMATIVE NOTE

The products listed refer to the HS Nomenclature 2022.

Measures affecting higher levels of the structure of the code (i.e. at the level of 2, 4, 6 or 8 digits), are also applicable to all codes in the lower levels of the code structure. For example:

Import into the EU of products under HS Heading 0508 are free of customs duties by means of application of conventional rates of the most-favoured nation (MFN) tariff in accordance with its Common Customs Tariff. This measure affects all the subheading and codes under this heading: 050810; 0508009010; 0508009020 and 0508009090.

Import into the EU of products under HS Heading 0508 are free of customs duties by means of application of conventional rates of the most-favoured nation (MFN) tariff in accordance with its Common Customs Tariff. This measure affects all the subheading and codes under this heading: 050810; 0508009010; 0508009020 and 0508009090

The codes indicated with a number (1-26) shall refer to the footnote, which excludes from this cumulation, the products originating in certain countries that are subject to anti-dumping and countervailing measures, and which cannot be subject to cumulation provided by for Article 6. The origin of those materials shall be determined in accordance with the EU non-preferential rules of origin (https://taxation-customs.ec.europa.eu/table-list-rules-conferring-non-preferential-origin-products-following-classification-cn_en). For example:

1-26

The products classified within the code 2710194300 can benefit from the cumulation under Article 6, except for the following products (as specified in the attached footnote 1):

The products classified within the code 2710194300 can benefit from the cumulation under Article 6, except for the following products (as specified in the attached footnote 1):

2710194321 – from any origin

2710194321 – from any origin

| | 2710194329 - originating in the USA, Argentina, Indonesia |
| --- | --- |

2710194329 - originating in the USA, Argentina, Indonesia

2710194329 - originating in the USA, Argentina, Indonesia

| | 2710194330 - originating in the USA, Argentina, Indonesia |
| --- | --- |

2710194330 - originating in the USA, Argentina, Indonesia

2710194330 - originating in the USA, Argentina, Indonesia

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1

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3

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5

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6

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7

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8

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9

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10

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11

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12

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13

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14

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15

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16

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17

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20

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21

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22

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23

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24

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25

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8544700000  (26)

26

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---

(1)  except the following products:

1

| | 2710194321 from any origin |
| --- | --- |

2710194321 from any origin

| | 2710194329 originating in the USA, Argentina, Indonesia |
| --- | --- |

2710194329 originating in the USA, Argentina, Indonesia

| | 2710194330 originating in the USA, Argentina, Indonesia |
| --- | --- |

2710194330 originating in the USA, Argentina, Indonesia

(2)  except the following products:

2

| | 2710194621 from any origin |
| --- | --- |

2710194621 from any origin

| | 2710194629 originating in the USA, Indonesia, Argentina |
| --- | --- |

2710194629 originating in the USA, Indonesia, Argentina

| | 2710194630 originating in the USA, Indonesia, Argentina |
| --- | --- |

2710194630 originating in the USA, Indonesia, Argentina

(3)  except the following products:

3

| | 2710194721 from any origin |
| --- | --- |

2710194721 from any origin

| | 2710194729 originating in the USA, Indonesia, Argentina |
| --- | --- |

2710194729 originating in the USA, Indonesia, Argentina

| | 2710194730 originating in the USA, Indonesia, Argentina |
| --- | --- |

2710194730 originating in the USA, Indonesia, Argentina

(4)  except the following products:

4

| | 2710201100 originating in Argentina, Indonesia, |
| --- | --- |

2710201100 originating in Argentina, Indonesia,

| | 2710201121 from any origin |
| --- | --- |

2710201121 from any origin

| | 2710201129 originating in the USA |
| --- | --- |

2710201129 originating in the USA

| | 2710201130 originating in the USA |
| --- | --- |

2710201130 originating in the USA

(5)  except when originating in China, Indonesia

5

(6)  except when originating in China

6

(7)  except the following products:

7

| | 4809900010 originating in the Republic of Korea, |
| --- | --- |

4809900010 originating in the Republic of Korea,

| | 4809900020 originating in the Republic of Korea, |
| --- | --- |

4809900020 originating in the Republic of Korea,

| | 4810130020 originating in China |
| --- | --- |

4810130020 originating in China

| | 4810140020 originating in China |
| --- | --- |

4810140020 originating in China

| | 4810190020 originating in China |
| --- | --- |

4810190020 originating in China

| | 4810220020 originating in China |
| --- | --- |

4810220020 originating in China

| | 4810293020 originating in China |
| --- | --- |

4810293020 originating in China

| | 4810298020 originating in China |
| --- | --- |

4810298020 originating in China

| | 4810991020 originating in China |
| --- | --- |

4810991020 originating in China

| | 4810998020 originating in China |
| --- | --- |

4810998020 originating in China

| | 4811590020 originating in the Republic of Korea, |
| --- | --- |

4811590020 originating in the Republic of Korea,

| | 4811900010 originating in the Republic of Korea, |
| --- | --- |

4811900010 originating in the Republic of Korea,

| | 4811900020 originating in the Republic of Korea |
| --- | --- |

4811900020 originating in the Republic of Korea

| | 4816900010 originating in the Republic of Korea |
| --- | --- |

4816900010 originating in the Republic of Korea

| | 4823908520 originating in the Republic of Korea |
| --- | --- |

4823908520 originating in the Republic of Korea

(8)  except the following products:

8

| | 7208100000 originating in China, Brazil, Iran, Russian Federation, Türkiye |
| --- | --- |

7208100000 originating in China, Brazil, Iran, Russian Federation, Türkiye

| | 7208250000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208250000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208260000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208260000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208270000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208270000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208360000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208360000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208370000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208370000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208380000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208380000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208390000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208390000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208400000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208400000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208512010 originating in China |
| --- | --- |

7208512010 originating in China

| | 7208519110 originating in China |
| --- | --- |

7208519110 originating in China

| | 7208519810 originating in China |
| --- | --- |

7208519810 originating in China

| | 7208521000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208521000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208529110 originating in China |
| --- | --- |

7208529110 originating in China

| | 7208529900 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208529900 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208530000 originating in Türkiye |
| --- | --- |

7208530000 originating in Türkiye

| | 7208531000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208531000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208539000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208539000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208540000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7208540000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7208902010 originating in China |
| --- | --- |

7208902010 originating in China

| | 7208908020 originating in China |
| --- | --- |

7208908020 originating in China

(9)  except the following products:

9

| | 7209150090 originating in China, Russian Federation |
| --- | --- |

7209150090 originating in China, Russian Federation

| | 7209169000 originating in China, Russian Federation |
| --- | --- |

7209169000 originating in China, Russian Federation

| | 7209179000 originating in China, Russian Federation |
| --- | --- |

7209179000 originating in China, Russian Federation

| | 7209189100 originating in China, Russian Federation |
| --- | --- |

7209189100 originating in China, Russian Federation

| | 7209189990 originating in China, Russian Federation |
| --- | --- |

7209189990 originating in China, Russian Federation

| | 7209250090 originating in China, Russian Federation |
| --- | --- |

7209250090 originating in China, Russian Federation

| | 7209269000 originating in China, Russian Federation |
| --- | --- |

7209269000 originating in China, Russian Federation

| | 7209279000 originating in China, Russian Federation |
| --- | --- |

7209279000 originating in China, Russian Federation

| | 7209289000 originating in China, Russian Federation |
| --- | --- |

7209289000 originating in China, Russian Federation

(10)  except the following products:

10

| | 7210410020 originating in China, Russian Federation, Türkiye |
| --- | --- |

7210410020 originating in China, Russian Federation, Türkiye

| | 7210410030 originating in China, Russian Federation, Türkiye |
| --- | --- |

7210410030 originating in China, Russian Federation, Türkiye

| | 7210490020 originating in China, Russian Federation, Türkiye |
| --- | --- |

7210490020 originating in China, Russian Federation, Türkiye

| | 7210490030 originating in China, Russian Federation, Türkiye |
| --- | --- |

7210490030 originating in China, Russian Federation, Türkiye

| | 7210500000 originating in China, Brazil |
| --- | --- |

7210500000 originating in China, Brazil

| | 7210610020 originating in China, Russian Federation, Türkiye |
| --- | --- |

7210610020 originating in China, Russian Federation, Türkiye

| | 7210610030 originating in China, Russian Federation, Türkiye |
| --- | --- |

7210610030 originating in China, Russian Federation, Türkiye

| | 7210690020 originating in China, Russian Federation, Türkiye |
| --- | --- |

7210690020 originating in China, Russian Federation, Türkiye

| | 7210690030 originating in China, Russian Federation, Türkiye |
| --- | --- |

7210690030 originating in China, Russian Federation, Türkiye

| | 7210708011 originating in China |
| --- | --- |

7210708011 originating in China

| | 7210708091 originating in China |
| --- | --- |

7210708091 originating in China

| | 7210908092 originating in China, Russian Federation, Türkiye |
| --- | --- |

7210908092 originating in China, Russian Federation, Türkiye

(11)  except the following products:

11

| | 7211130000 originating in China, Brazil, Iran, Russian Federation,Ukraine |
| --- | --- |

7211130000 originating in China, Brazil, Iran, Russian Federation,Ukraine

| | 7211130019 originating in Türkiye |
| --- | --- |

7211130019 originating in Türkiye

| | 7211140000 originating in China, Brazil, Iran, Russian Federation, Ukraine |
| --- | --- |

7211140000 originating in China, Brazil, Iran, Russian Federation, Ukraine

| | 7211140010 originating in Türkiye |
| --- | --- |

7211140010 originating in Türkiye

| | 7211140095 originating in Türkiye |
| --- | --- |

7211140095 originating in Türkiye

| | 7211190000 originating in China, Brazil, Iran, Russian Federation, Ukraine |
| --- | --- |

7211190000 originating in China, Brazil, Iran, Russian Federation, Ukraine

| | 7211190010 originating in Türkiye |
| --- | --- |

7211190010 originating in Türkiye

| | 7211190095 originating in Türkiye |
| --- | --- |

7211190095 originating in Türkiye

| | 7211233000 originating in China, Russian Federation |
| --- | --- |

7211233000 originating in China, Russian Federation

| | 7211238019 originating in China, Russian Federation |
| --- | --- |

7211238019 originating in China, Russian Federation

| | 7211238095 originating in China, Russian Federation |
| --- | --- |

7211238095 originating in China, Russian Federation

| | 7211238099 originating in China, Russian Federation |
| --- | --- |

7211238099 originating in China, Russian Federation

| | 7211290019 originating in China, Russian Federation |
| --- | --- |

7211290019 originating in China, Russian Federation

| | 7211290099 originating in China, Russian Federation |
| --- | --- |

7211290099 originating in China, Russian Federation

(12)  except the following products:

12

| | 7212300020 originating in China, Russian Federation, Türkiye |
| --- | --- |

7212300020 originating in China, Russian Federation, Türkiye

| | 7212300030 originating in China, Russian Federation, Türkiye |
| --- | --- |

7212300030 originating in China, Russian Federation, Türkiye

| | 7212408001 originating in China |
| --- | --- |

7212408001 originating in China

| | 7212408021 originating in China |
| --- | --- |

7212408021 originating in China

| | 7212408091 originating in China |
| --- | --- |

7212408091 originating in China

| | 7212502000 originating in China |
| --- | --- |

7212502000 originating in China

| | 7212506120 originating in China, Russian Federation, Türkiye |
| --- | --- |

7212506120 originating in China, Russian Federation, Türkiye

| | 7212506130 originating in China, Russian Federation, Türkiye |
| --- | --- |

7212506130 originating in China, Russian Federation, Türkiye

| | 7212506920 originating in China, Russian Federation, Türkiye |
| --- | --- |

7212506920 originating in China, Russian Federation, Türkiye

| | 7212506930 originating in China, Russian Federation, Türkiye |
| --- | --- |

7212506930 originating in China, Russian Federation, Türkiye

| | 7212509014 originating in China, Russian Federation, Türkiye |
| --- | --- |

7212509014 originating in China, Russian Federation, Türkiye

| | 7212509092 originating in China, Russian Federation, Türkiye |
| --- | --- |

7212509092 originating in China, Russian Federation, Türkiye

(13)  except the following products:

13

| | 7213100000 originating in China |
| --- | --- |

7213100000 originating in China

| | 7213200000 originating in China |
| --- | --- |

7213200000 originating in China

| | 7213911000 originating in China |
| --- | --- |

7213911000 originating in China

| | 7213912000 originating in China |
| --- | --- |

7213912000 originating in China

| | 7213914100 originating in China |
| --- | --- |

7213914100 originating in China

| | 7213914900 originating in China |
| --- | --- |

7213914900 originating in China

| | 7213917000 originating in China |
| --- | --- |

7213917000 originating in China

| | 7213919000 originating in China |
| --- | --- |

7213919000 originating in China

| | 7213991000 originating in China |
| --- | --- |

7213991000 originating in China

| | 7213999000 originating in China |
| --- | --- |

7213999000 originating in China

(14)  except the following products:

14

| | 7214100010 originating in Belarus |
| --- | --- |

7214100010 originating in Belarus

| | 7214200020 originating in Belarus |
| --- | --- |

7214200020 originating in Belarus

| | 7214300010 originating in Belarus |
| --- | --- |

7214300010 originating in Belarus

| | 7214911010 originating in Belarus |
| --- | --- |

7214911010 originating in Belarus

| | 7214919010 originating in Belarus |
| --- | --- |

7214919010 originating in Belarus

| | 7214991010 originating in Belarus |
| --- | --- |

7214991010 originating in Belarus

| | 7214999510 originating in Belarus |
| --- | --- |

7214999510 originating in Belarus

(15)  except the following products:

15

| | 7217109010 originating in China |
| --- | --- |

7217109010 originating in China

| | 7217209010 originating in China |
| --- | --- |

7217209010 originating in China

(16)  except the following products:

16

| | 7219110000 originating in China, Taiwan, Indonesia |
| --- | --- |

7219110000 originating in China, Taiwan, Indonesia

| | 7219110010 from any origin |
| --- | --- |

7219110010 from any origin

| | 7219120000 originating in China, Taiwan, Indonesia |
| --- | --- |

7219120000 originating in China, Taiwan, Indonesia

| | 7219121010 from any origin |
| --- | --- |

7219121010 from any origin

| | 7219129010 from any origin |
| --- | --- |

7219129010 from any origin

| | 7219130000 originating in China, Taiwan, Indonesia |
| --- | --- |

7219130000 originating in China, Taiwan, Indonesia

| | 7219131010 from any origin |
| --- | --- |

7219131010 from any origin

| | 7219139010 from any origin |
| --- | --- |

7219139010 from any origin

| | 7219140000 originating in China, Taiwan, Indonesia |
| --- | --- |

7219140000 originating in China, Taiwan, Indonesia

| | 7219141010 from any origin |
| --- | --- |

7219141010 from any origin

| | 7219149010 from any origin |
| --- | --- |

7219149010 from any origin

| | 7219220000 originating in China, Taiwan, Indonesia |
| --- | --- |

7219220000 originating in China, Taiwan, Indonesia

| | 7219221010 from any origin |
| --- | --- |

7219221010 from any origin

| | 7219229010 from any origin |
| --- | --- |

7219229010 from any origin

| | 7219230000 originating in China, Taiwan, Indonesia |
| --- | --- |

7219230000 originating in China, Taiwan, Indonesia

| | 7219230010 from any origin |
| --- | --- |

7219230010 from any origin

| | 7219240000 originating in China, Taiwan, Indonesia |
| --- | --- |

7219240000 originating in China, Taiwan, Indonesia

| | 7219240010 from any origin |
| --- | --- |

7219240010 from any origin

| | 7219310000 originating in China, Taiwan, Indonesia |
| --- | --- |

7219310000 originating in China, Taiwan, Indonesia

| | 7219321000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219321000 originating in China, Taiwan, Indonesia, India

| | 7219329000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219329000 originating in China, Taiwan, Indonesia, India

| | 7219331000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219331000 originating in China, Taiwan, Indonesia, India

| | 7219339000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219339000 originating in China, Taiwan, Indonesia, India

| | 7219341000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219341000 originating in China, Taiwan, Indonesia, India

| | 7219349000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219349000 originating in China, Taiwan, Indonesia, India

| | 7219351000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219351000 originating in China, Taiwan, Indonesia, India

| | 7219359000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219359000 originating in China, Taiwan, Indonesia, India

| | 7219902000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219902000 originating in China, Taiwan, Indonesia, India

| | 7219908000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7219908000 originating in China, Taiwan, Indonesia, India

(17)  except the following products:

17

| | 7220110000 originating in China, Taiwan, Indonesia |
| --- | --- |

7220110000 originating in China, Taiwan, Indonesia

| | 7220110010 from any origin |
| --- | --- |

7220110010 from any origin

| | 7220120000 originating in China, Taiwan, Indonesia |
| --- | --- |

7220120000 originating in China, Taiwan, Indonesia

| | 7220120010 from any origin |
| --- | --- |

7220120010 from any origin

| | 7220202100 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7220202100 originating in China, Taiwan, Indonesia, India

| | 7220202900 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7220202900 originating in China, Taiwan, Indonesia, India

| | 7220204100 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7220204100 originating in China, Taiwan, Indonesia, India

| | 7220204900 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7220204900 originating in China, Taiwan, Indonesia, India

| | 7220208100 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7220208100 originating in China, Taiwan, Indonesia, India

| | 7220208900 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7220208900 originating in China, Taiwan, Indonesia, India

| | 7220902000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7220902000 originating in China, Taiwan, Indonesia, India

| | 7220908000 originating in China, Taiwan, Indonesia, India |
| --- | --- |

7220908000 originating in China, Taiwan, Indonesia, India

(18)  except the following products:

18

| | 7225110011 originating in China, Japan, the Republic of Korea, Russian Federation, USA |
| --- | --- |

7225110011 originating in China, Japan, the Republic of Korea, Russian Federation, USA

| | 7225110015 originating in China, Japan, the Republic of Korea, Russian Federation, USA |
| --- | --- |

7225110015 originating in China, Japan, the Republic of Korea, Russian Federation, USA

| | 7225110019 originating in China, Japan, the Republic of Korea, Russian Federation, USA |
| --- | --- |

7225110019 originating in China, Japan, the Republic of Korea, Russian Federation, USA

| | 7225191090 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7225191090 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7225309000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7225309000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7225404000 originating in China |
| --- | --- |

7225404000 originating in China

| | 7225406010 originating in China |
| --- | --- |

7225406010 originating in China

| | 7225406090 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7225406090 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7225409000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7225409000 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7225508000 originating in China, Russian Federation |
| --- | --- |

7225508000 originating in China, Russian Federation

| | 7225920020 originating in China, Russian Federation, Türkiye |
| --- | --- |

7225920020 originating in China, Russian Federation, Türkiye

| | 7225920030 originating in China, Russian Federation, Türkiye |
| --- | --- |

7225920030 originating in China, Russian Federation, Türkiye

| | 7225990011 originating in China |
| --- | --- |

7225990011 originating in China

| | 7225990022 originating in China, Russian Federation, Türkiye |
| --- | --- |

7225990022 originating in China, Russian Federation, Türkiye

| | 7225990023 originating in China, Russian Federation, Türkiye |
| --- | --- |

7225990023 originating in China, Russian Federation, Türkiye

| | 7225990041 originating in China, Russian Federation, Türkiye |
| --- | --- |

7225990041 originating in China, Russian Federation, Türkiye

| | 7225990045 originating in China |
| --- | --- |

7225990045 originating in China

| | 7225990091 originating in China |
| --- | --- |

7225990091 originating in China

| | 7225990092 originating in China, Russian Federation, Türkiye |
| --- | --- |

7225990092 originating in China, Russian Federation, Türkiye

| | 7225990093 originating in China, Russian Federation, Türkiye |
| --- | --- |

7225990093 originating in China, Russian Federation, Türkiye

(19)  except the following products:

19

| | 7226110012 originating in China, Japan, the Republic of Korea, Russian Federation, USA |
| --- | --- |

7226110012 originating in China, Japan, the Republic of Korea, Russian Federation, USA

| | 7226110016 originating in China, Japan, the Republic of Korea, Russian Federation, USA |
| --- | --- |

7226110016 originating in China, Japan, the Republic of Korea, Russian Federation, USA

| | 7226110092 originating in China, Japan, the Republic of Korea, Russian Federation, USA |
| --- | --- |

7226110092 originating in China, Japan, the Republic of Korea, Russian Federation, USA

| | 7226110094 originating in China, Japan, the Republic of Korea, Russian Federation, USA |
| --- | --- |

7226110094 originating in China, Japan, the Republic of Korea, Russian Federation, USA

| | 7226110096 originating in China, Japan, the Republic of Korea, Russian Federation, USA |
| --- | --- |

7226110096 originating in China, Japan, the Republic of Korea, Russian Federation, USA

| | 7226191091 originating in China, Brazil, Iran, Russian Federation, Ukraine |
| --- | --- |

7226191091 originating in China, Brazil, Iran, Russian Federation, Ukraine

| | 7226191095 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7226191095 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7226919100 originating in China, Brazil, Iran, Russian Federation, Ukraine |
| --- | --- |

7226919100 originating in China, Brazil, Iran, Russian Federation, Ukraine

| | 7226919119 originating in Türkiye |
| --- | --- |

7226919119 originating in Türkiye

| | 7226919900 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine |
| --- | --- |

7226919900 originating in China, Brazil, Iran, Russian Federation, Türkiye, Ukraine

| | 7226920000 originating in China, Russian Federation |
| --- | --- |

7226920000 originating in China, Russian Federation

| | 7226993010 originating in China, Russian Federation, Türkiye |
| --- | --- |

7226993010 originating in China, Russian Federation, Türkiye

| | 7226993030 originating in China, Russian Federation, Türkiye |
| --- | --- |

7226993030 originating in China, Russian Federation, Türkiye

| | 7226997011 originating in China |
| --- | --- |

7226997011 originating in China

| | 7226997013 originating in China, Russian Federation, Türkiye |
| --- | --- |

7226997013 originating in China, Russian Federation, Türkiye

| | 7226997091 originating in China |
| --- | --- |

7226997091 originating in China

| | 7226997093 originating in China, Russian Federation, Türkiye |
| --- | --- |

7226997093 originating in China, Russian Federation, Türkiye

| | 7226997094 originating in China, Russian Federation, Türkiye |
| --- | --- |

7226997094 originating in China, Russian Federation, Türkiye

(20)  except the following products:

20

| | 7227100000 originating in China |
| --- | --- |

7227100000 originating in China

| | 7227200000 originating in China |
| --- | --- |

7227200000 originating in China

| | 7227901000 originating in China |
| --- | --- |

7227901000 originating in China

| | 7227905000 originating in China |
| --- | --- |

7227905000 originating in China

| | 7227909500 originating in China |
| --- | --- |

7227909500 originating in China

(21)  except the following products:

21

| | 7304110000 originating in China |
| --- | --- |

7304110000 originating in China

| | 7304110010 originating in Russian Federation |
| --- | --- |

7304110010 originating in Russian Federation

| | 7304191020 originating in Russian Federation |
| --- | --- |

7304191020 originating in Russian Federation

| | 7304193020 originating in Russian Federation |
| --- | --- |

7304193020 originating in Russian Federation

| | 7304199000 originating in China |
| --- | --- |

7304199000 originating in China

| | 7304220020 originating in Russian Federation |
| --- | --- |

7304220020 originating in Russian Federation

| | 7304230020 originating in Russian Federation |
| --- | --- |

7304230020 originating in Russian Federation

| | 7304240000 originating in China |
| --- | --- |

7304240000 originating in China

| | 7304240020 originating in Russian Federation |
| --- | --- |

7304240020 originating in Russian Federation

| | 7304291020 originating in Russian Federation |
| --- | --- |

7304291020 originating in Russian Federation

| | 7304293020 originating in Russian Federation |
| --- | --- |

7304293020 originating in Russian Federation

| | 7304299090 originating in China |
| --- | --- |

7304299090 originating in China

| | 7304318030 originating in Russian Federation |
| --- | --- |

7304318030 originating in Russian Federation

| | 7304395030 originating in Russian Federation |
| --- | --- |

7304395030 originating in Russian Federation

| | 7304398230 originating in Russian Federation |
| --- | --- |

7304398230 originating in Russian Federation

| | 7304398320 originating in Russian Federation |
| --- | --- |

7304398320 originating in Russian Federation

| | 7304398800 originating in China |
| --- | --- |

7304398800 originating in China

| | 7304410090 originating in China |
| --- | --- |

7304410090 originating in China

| | 7304498390 originating in China |
| --- | --- |

7304498390 originating in China

| | 7304498590 originating in China |
| --- | --- |

7304498590 originating in China

| | 7304498990 originating in China |
| --- | --- |

7304498990 originating in China

| | 7304518930 originating in Russian Federation |
| --- | --- |

7304518930 originating in Russian Federation

| | 7304598230 originating in Russian Federation |
| --- | --- |

7304598230 originating in Russian Federation

| | 7304598320 originating in Russian Federation |
| --- | --- |

7304598320 originating in Russian Federation

| | 7304598900 originating in China |
| --- | --- |

7304598900 originating in China

| | 7304900091 originating in China |
| --- | --- |

7304900091 originating in China

(22)  except the following products:

22

| | 7306304120 originating in Russian Federation, China, Belarus |
| --- | --- |

7306304120 originating in Russian Federation, China, Belarus

| | 7306304920 originating in Russian Federation, China, Belarus |
| --- | --- |

7306304920 originating in Russian Federation, China, Belarus

| | 7306307280 originating in Russian Federation, China, Belarus |
| --- | --- |

7306307280 originating in Russian Federation, China, Belarus

| | 7306307780 originating in Russian Federation, China, Belarus |
| --- | --- |

7306307780 originating in Russian Federation, China, Belarus

(23)  except the following products:

23

| | 7308200011 originating in China |
| --- | --- |

7308200011 originating in China

| | 7308909811 originating in China |
| --- | --- |

7308909811 originating in China

(24)  except the following products:

24

| | 7312106191 originating in China |
| --- | --- |

7312106191 originating in China

| | 7312106591 originating in China |
| --- | --- |

7312106591 originating in China

| | 7312106991 originating in China |
| --- | --- |

7312106991 originating in China

| | 7312108112 from any origin |
| --- | --- |

7312108112 from any origin

| | 7312108113 from any origin |
| --- | --- |

7312108113 from any origin

| | 7312108119 originating in China |
| --- | --- |

7312108119 originating in China

| | 7312108312 from any origin |
| --- | --- |

7312108312 from any origin

| | 7312108313 from any origin |
| --- | --- |

7312108313 from any origin

| | 7312108319 originating in China |
| --- | --- |

7312108319 originating in China

| | 7312108512 originating in Morocco |
| --- | --- |

7312108512 originating in Morocco

| | 7312108513 from any origin |
| --- | --- |

7312108513 from any origin

| | 7312108519 originating in China |
| --- | --- |

7312108519 originating in China

| | 7312108912 originating in Morocco |
| --- | --- |

7312108912 originating in Morocco

| | 7312108913 from any origin |
| --- | --- |

7312108913 from any origin

| | 7312108919 originating in China |
| --- | --- |

7312108919 originating in China

| | 7312109812 from any origin |
| --- | --- |

7312109812 from any origin

| | 7312109813 from any origin |
| --- | --- |

7312109813 from any origin

| | 7312109819 originating in China |
| --- | --- |

7312109819 originating in China

(25)  except the following products:

25

| | 8431200011 from any origin |
| --- | --- |

8431200011 from any origin

| | 8431200013 originating in China |
| --- | --- |

8431200013 originating in China

| | 8431200019 originating in China |
| --- | --- |

8431200019 originating in China

| | 8431200050 originating in China |
| --- | --- |

8431200050 originating in China

(26)  except the following products:

26

| | 8544700010 originating in China |
| --- | --- |

8544700010 originating in China

---

V Announcements

COURT PROCEEDINGS

EFTA Court

| 26.1.2023 | EN | Official Journal of the European Union | C 29/38 |
| --- | --- | --- | --- |

26.1.2023

EN

Official Journal of the European Union

C 29/38

---

JUDGMENT OF THE COURT

of 5 May 2022

in Case E-12/20

Telenor ASA and Telenor Norge AS v EFTA Surveillance Authority

(Action for annulment of a decision of the EFTA Surveillance Authority – Competition – Article 54 EEA – Market definition – Abuse of dominant position – Margin squeeze)

(2023/C 29/03)

In Case E-12/20, Telenor ASA and Telenor Norge AS v EFTA Surveillance Authority – APPLICATION for the annulment of EFTA Surveillance Authority Decision No 070/20/COL of 29 June 2020 relating to proceedings under Article 54 of the EEA Agreement; or, in the alternative, the annulment of the Decision in part; or, in the alternative, to annul or reduce the fines imposed on the applicants in that decision, the Court, composed of Páll Hreinsson, President, Per Christiansen (Judge-Rapporteur) and Nicole Kaiser (ad hoc), Judges, gave judgment on 5 May 2022, the operative part of which is as follows:

The Court hereby:

| 1. | Dismisses the application in its entirety. |
| --- | --- |

1.

Dismisses the application in its entirety.

| 2. | Orders Telenor ASA and Telenor Norge AS to bear their own costs and those of the EFTA Surveillance Authority. |
| --- | --- |

2.

Orders Telenor ASA and Telenor Norge AS to bear their own costs and those of the EFTA Surveillance Authority.

---

| 26.1.2023 | EN | Official Journal of the European Union | C 29/39 |
| --- | --- | --- | --- |

26.1.2023

EN

Official Journal of the European Union

C 29/39

---

JUDGMENT OF THE COURT

of 1 June 2022

in Case E-3/21

PRA Group Europe AS v the Norwegian Government, represented by the Tax Administration

(Freedom of establishment – Direct taxation – Group contribution rules – Limitation on the deductibility of interest payments to affiliated parties – Comparable situations – Another tax advantage)

(2023/C 29/04)

In Case E-3/21, PRA Group Europe AS v the Norwegian Government, represented by the Tax Administration – REQUEST to the Court under Article 34 of the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice by Oslo District Court (Oslo tingrett), concerning the interpretation of the rules on freedom of establishment, in particular the interpretation of Article 31 of the Agreement on the European Economic Area, read in conjunction with Article 34, the Court, composed of Páll Hreinsson, President, Per Christiansen and Bernd Hammermann (Judge-Rapporteur), Judges, gave judgment on 1 June 2022, the operative part of which is as follows:

| 1. | In the context of national legislation such as that at issue in the main proceedings, a foreign EEA-based company which is in a group with a Norwegian-based company is in a comparable situation to that of a Norwegian-based company which is in a group with another Norwegian-based company. It is immaterial for the comparability assessment that no actual group contribution has been made from the company based in another EEA State to the Norwegian-based company.
  Article 31 EEA, read in conjunction with Article 34 EEA, must be interpreted as meaning that national legislation, such as that at issue in the main proceedings, constitutes a restriction on the freedom of establishment where a company liable to taxation in Norway may, by using group contribution rules, lessen or remove the impact of rules limiting interest deductions in respect of loans taken out with affiliated companies, provided it is in a group with other companies liable to taxation in Norway, whereas this is not possible if it is in a group with companies liable to taxation in other EEA States. |
| --- | --- |

1.

In the context of national legislation such as that at issue in the main proceedings, a foreign EEA-based company which is in a group with a Norwegian-based company is in a comparable situation to that of a Norwegian-based company which is in a group with another Norwegian-based company. It is immaterial for the comparability assessment that no actual group contribution has been made from the company based in another EEA State to the Norwegian-based company.

Article 31 EEA, read in conjunction with Article 34 EEA, must be interpreted as meaning that national legislation, such as that at issue in the main proceedings, constitutes a restriction on the freedom of establishment where a company liable to taxation in Norway may, by using group contribution rules, lessen or remove the impact of rules limiting interest deductions in respect of loans taken out with affiliated companies, provided it is in a group with other companies liable to taxation in Norway, whereas this is not possible if it is in a group with companies liable to taxation in other EEA States.

| 2. | A restriction arising from national legislation such as that at issue in the main proceedings may be justified where it serves the legitimate objective of preventing wholly artificial arrangements leading to tax avoidance. However, if national law, which is for the referring court to determine, does not provide the taxpayer with the opportunity to demonstrate that the transaction took place on terms corresponding to what would have been agreed had the relationship between the parties been one at arm’s length, it goes beyond what is necessary to pursue that objective. |
| --- | --- |

2.

A restriction arising from national legislation such as that at issue in the main proceedings may be justified where it serves the legitimate objective of preventing wholly artificial arrangements leading to tax avoidance. However, if national law, which is for the referring court to determine, does not provide the taxpayer with the opportunity to demonstrate that the transaction took place on terms corresponding to what would have been agreed had the relationship between the parties been one at arm’s length, it goes beyond what is necessary to pursue that objective.

---

| 26.1.2023 | EN | Official Journal of the European Union | C 29/40 |
| --- | --- | --- | --- |

26.1.2023

EN

Official Journal of the European Union

C 29/40

---

JUDGMENT OF THE COURT

of 1 June 2022

in Case E-4/21

Sýn hf. v EFTA Surveillance Authority

(Action for annulment of a decision of the EFTA Surveillance Authority – Article 61(3)(c) EEA – State aid – Admissibility – Obligation to initiate formal investigation procedure – Statement of reasons)

(2023/C 29/05)

In Case E-4/21, Sýn hf. v EFTA Surveillance Authority – APPLICATION seeking the annulment of EFTA Surveillance Authority Decision No 023/21/COL of 26 March 2021, Aid to Farice ehf. for investment in a third submarine cable, the Court, composed of Páll Hreinsson, President, Per Christiansen (Judge-Rapporteur) and Bernd Hammermann, Judges, gave judgment on 1 June 2022, the operative part of which is as follows:

The Court hereby:

| 1. | Annuls ESA Decision No 023/21/COL concerning aid to Farice ehf. for investment in a third submarine cable. |
| --- | --- |

1.

Annuls ESA Decision No 023/21/COL concerning aid to Farice ehf. for investment in a third submarine cable.

| 2. | Orders ESA to bear its own costs and to pay the costs incurred by the applicant. |
| --- | --- |

2.

Orders ESA to bear its own costs and to pay the costs incurred by the applicant.

| 3. | Orders Iceland to bear its own costs. |
| --- | --- |

3.

Orders Iceland to bear its own costs.

---

| 26.1.2023 | EN | Official Journal of the European Union | C 29/41 |
| --- | --- | --- | --- |

26.1.2023

EN

Official Journal of the European Union

C 29/41

---

JUDGMENT OF THE COURT

of 29 July 2022

in Case E-5/21

Anna Bryndís Einarsdóttir v the Icelandic Treasury

(Articles 6 and 21 of Regulation (EC) No 883/2004 – Social security – Migrant worker – Equality of treatment – Calculation of maternity benefit)

(2023/C 29/06)

In Case E-5/21, Anna Bryndís Einarsdóttir v the Icelandic Treasury – REQUEST to the Court under Article 34 of the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice by Reykjavík District Court (Héraðsdómur Reykjavíkur), concerning the interpretation of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (1), and in particular Articles 6 and 21 of that regulation, the Court, composed of Páll Hreinsson, President, Per Christiansen (Judge-Rapporteur) and Bernd Hammermann, Judges, gave judgment on 29 July 2022, the operative part of which is as follows:

Articles 6 and 21(2) and (3) of Regulation (EC) No 883/2004 on the coordination of social security systems do not oblige the competent institution of an EEA State to calculate the amount of a benefit, such as that at issue in the main proceedings, on the basis of income received in another EEA State. However, Article 21(2) and (3) of Regulation (EC) No 883/2004, interpreted in accordance with the objective set out in Article 29 of the EEA Agreement, requires that the amount of a benefit, such as that at issue in the main proceedings, granted to a migrant worker who, during the reference period set out in national law had only had income in another EEA State, must be calculated by taking into account the income of a person who has comparable experience and qualifications and who is similarly employed in the EEA State in which that benefit is sought.

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(1)  OJ L 166, 30.4.2004, p. 1.

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| 26.1.2023 | EN | Official Journal of the European Union | C 29/42 |
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26.1.2023

EN

Official Journal of the European Union

C 29/42

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JUDGMENT OF THE COURT

of 29 July 2022

in Case E-2/22

A v the Labour and Welfare Directorate (Arbeids- og velferdsdirektoratet)

(Regulation (EC) No 883/2004 – Social security – Family benefits – Transitional benefits – Requirement of occupational activity)

(2023/C 29/07)

In Case E-2/22, A v the Labour and Welfare Directorate (Arbeids- og velferdsdirektoratet) – REQUEST to the Court under Article 34 of the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice by the Norwegian National Insurance Court (Trygderetten), concerning the interpretation of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (1), the Court, composed of Páll Hreinsson, President (Judge-Rapporteur), Per Christiansen and Bernd Hammermann, Judges, gave judgment on 29 July 2022, the operative part of which is as follows:

| 1. | A benefit such as the transitional benefit at issue in the main proceedings constitutes a family benefit within the meaning of point (j) of Article 3(1) of Regulation (EC) No 883/2004 on the coordination of social security systems, and is not a non-contributory cash benefit within the meaning of Article 3(3) of that regulation, read in conjunction with Article 70. |
| --- | --- |

1.

A benefit such as the transitional benefit at issue in the main proceedings constitutes a family benefit within the meaning of point (j) of Article 3(1) of Regulation (EC) No 883/2004 on the coordination of social security systems, and is not a non-contributory cash benefit within the meaning of Article 3(3) of that regulation, read in conjunction with Article 70.

| 2. | In relation to a benefit such as the transitional benefit, it is not relevant in the context of the assessment under the first question that there is a requirement of occupational activity for continued entitlement to the benefit in question when the youngest child reaches the age of one year. |
| --- | --- |

2.

In relation to a benefit such as the transitional benefit, it is not relevant in the context of the assessment under the first question that there is a requirement of occupational activity for continued entitlement to the benefit in question when the youngest child reaches the age of one year.

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(1)  OJ L 166, 30.4.2004, p. 1.

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| 26.1.2023 | EN | Official Journal of the European Union | C 29/43 |
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26.1.2023

EN

Official Journal of the European Union

C 29/43

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JUDGMENT OF THE COURT

of 29 July 2022

in Case E-3/22

EFTA Surveillance Authority v Iceland

(Failure by an EFTA State to fulfil its obligations – Failure to comply – Regulation (EC) No 1069/2009 and Commission Regulation (EU) No 142/2011)

(2023/C 29/08)

In Case E-3/22, EFTA Surveillance Authority v Iceland – APPLICATION seeking a declaration that Iceland has failed to fulfil its obligations under the Acts referred to at points 9b and 9c of Part 7.1 of Chapter I of Annex I to the Agreement on the European Economic Area (Regulation (EC) No 1069/2009 of the European Parliament and of the Council of 21 October 2009 laying down health rules as regards animal by-products and derived products not intended for human consumption and repealing Regulation (EC) No 1774/2002 (1) and Commission Regulation (EU) No 142/2011 of 25 February 2011 implementing Regulation (EC) No 1069/2009 laying down health rules as regards animal by-products and derived products not intended for human consumption and implementing Directive 97/78/EC as regards certain samples and items exempt from veterinary checks at the border under that Directive (2)) by failing to prevent the direct disposal of fallen stock (Category 3 slaughterhouse waste and home slaughter waste in authorised landfills without prior processing) and the burial on-site of fallen stock and home slaughter waste (including Category 1 specified risk material) in the absence of the statutory conditions for such disposal method being met, the Court, composed of Páll Hreinsson, President, Per Christiansen and Bernd Hammermann (Judge-Rapporteur), Judges, gave judgment on 29 July 2022, the operative part of which is as follows:

The Court hereby:

| 1. | Declares that Iceland has failed to fulfil its obligations under the Acts referred to at points 9b and 9c of Part 7.1 of Chapter I of Annex I to the EEA Agreement, in particular:






  a) | under Article 4(3) of Regulation (EC) No 1069/2009 of the European Parliament and of the Council of 21 October 2009 laying down health rules as regards animal by-products and derived products not intended for human consumption and repealing Regulation (EC) No 1774/2002, as amended and as adapted to the EEA Agreement by the specific and the sectoral adaptations referred to in Annex I to that Agreement, to maintain a system of official controls in order to verify that the requirements of that Regulation concerning the disposal of animal by-products are fulfilled by the relevant operators; |
| --- | --- | --- |

1.

Declares that Iceland has failed to fulfil its obligations under the Acts referred to at points 9b and 9c of Part 7.1 of Chapter I of Annex I to the EEA Agreement, in particular:

a)

under Article 4(3) of Regulation (EC) No 1069/2009 of the European Parliament and of the Council of 21 October 2009 laying down health rules as regards animal by-products and derived products not intended for human consumption and repealing Regulation (EC) No 1774/2002, as amended and as adapted to the EEA Agreement by the specific and the sectoral adaptations referred to in Annex I to that Agreement, to maintain a system of official controls in order to verify that the requirements of that Regulation concerning the disposal of animal by-products are fulfilled by the relevant operators;

| b) | under Article 4(4)(b) of Regulation (EC) No 1069/2009 to have an adequate system in place on its territory to ensure that animal by-products are disposed of in accordance with that Regulation; and |
| --- | --- |

b)

under Article 4(4)(b) of Regulation (EC) No 1069/2009 to have an adequate system in place on its territory to ensure that animal by-products are disposed of in accordance with that Regulation; and

| c) | under Article 32(1) of Commission Regulation (EU) No 142/2011 of 25 February 2011 implementing Regulation (EC) No 1069/2009 of the European Parliament and of the Council laying down health rules as regards animal by-products and derived products not intended for human consumption and implementing Council Directive 97/78/EC as regards certain samples and items exempt from veterinary checks at the border under that Directive, as amended and as adapted to the EEA Agreement by the specific and the sectoral adaptations referred to in Annex I to that Agreement, to take the necessary measures to control compliance of relevant operators with their animal by-products disposal obligations |
| --- | --- |

c)

under Article 32(1) of Commission Regulation (EU) No 142/2011 of 25 February 2011 implementing Regulation (EC) No 1069/2009 of the European Parliament and of the Council laying down health rules as regards animal by-products and derived products not intended for human consumption and implementing Council Directive 97/78/EC as regards certain samples and items exempt from veterinary checks at the border under that Directive, as amended and as adapted to the EEA Agreement by the specific and the sectoral adaptations referred to in Annex I to that Agreement, to take the necessary measures to control compliance of relevant operators with their animal by-products disposal obligations

by failing to prevent:

| — | the direct disposal of fallen stock, Category 3 slaughterhouse waste and home slaughter waste in authorised landfills in Iceland without prior processing; and |
| --- | --- |

—

the direct disposal of fallen stock, Category 3 slaughterhouse waste and home slaughter waste in authorised landfills in Iceland without prior processing; and

| — | the burial on-site of fallen stock and home slaughter waste (including Category 1 specified risk material) in the absence of the conditions of Article 19 or 20 of Regulation (EC) No 1069/2009 being met, |
| --- | --- |

—

the burial on-site of fallen stock and home slaughter waste (including Category 1 specified risk material) in the absence of the conditions of Article 19 or 20 of Regulation (EC) No 1069/2009 being met,

both contrary to Articles 12, 13 and 14 of Regulation (EC) No 1069/2009.

| 2. | Orders each party to bear its own costs of the proceedings. |
| --- | --- |

2.

Orders each party to bear its own costs of the proceedings.

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(1)  OJ L 300, 14.11.2009, p. 1.

(2)  OJ L 54, 26.2.2011, p. 1.

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PROCEDURES RELATING TO THE IMPLEMENTATION OF THE COMMON COMMERCIAL POLICY

European Commission

| 26.1.2023 | EN | Official Journal of the European Union | C 29/45 |
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26.1.2023

EN

Official Journal of the European Union

C 29/45

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Notice of the impending expiry of certain anti-dumping measures

(2023/C 29/09)

1.

As provided for in Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council of 8 June 2016 on protection against dumped imports from countries not members of the European Union (1), the Commission gives notice that, unless a review is initiated in accordance with the following procedure, the anti-dumping measures mentioned below will expire on the date mentioned in the table below.

2.   Procedure

Procedure

Union producers may submit a written request for a review. This request must contain sufficient evidence that the expiry of the measures would be likely to result in a continuation or recurrence of dumping and injury. Should the Commission decide to review the measures concerned, importers, exporters, representatives of the exporting country and Union producers will then be provided with the opportunity to amplify, rebut or comment on the matters set out in the review request.

3.   Time limit

Time limit

Union producers may submit a written request for a review on the above basis, to reach the European Commission, Directorate-General for Trade (Unit G-1), CHAR 4/39, 1049 Brussels, Belgium (2) at any time from the date of the publication of the present notice but no later than three months before the date mentioned in the table below.

2

4.

| Product | Country(ies) of origin or exportation | Measures | Reference | Date of expiry (3) |
| --- | --- | --- | --- | --- |
| Certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 | The People’s Republic of China | Anti-dumping duty | Commission Implementing Regulation (EU) 2018/1579 of 18 October 2018 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 originating in the People's Republic of China and repealing Implementing Regulation (EU) 2018/163 (OJ L 263, 22.10.2018, p. 3) | 23.10.2023 |

Product

Country(ies) of origin or exportation

Measures

Reference

Date of expiry (3)

Certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121

The People’s Republic of China

Anti-dumping duty

Commission Implementing Regulation (EU) 2018/1579 of 18 October 2018 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 originating in the People's Republic of China and repealing Implementing Regulation (EU) 2018/163 (OJ L 263, 22.10.2018, p. 3)

23.10.2023

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(1)  OJ L 176, 30.6.2016, p. 21.

1

(2)  TRADE-Defence-Complaints@ec.europa.eu

2

(3)  The measure expires at midnight (00:00) of the day mentioned in this column.

3

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