ddrg/super_eurlex huggingface dataset:
Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Climate Corporation Emissions Trading GmbH v Finanzamt Österreich

(Case C-641/21) (1)

(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 44 - Point of reference for tax purposes - Transfer of greenhouse gas emission allowances - Recipient involved in VAT evasion in a chain of transactions - Taxable person who knew or should have known about that evasion)

(2022/C 472/27)

Language of the case: German

Referring court

Bundesfinanzgericht

Parties to the main proceedings

Applicant: Climate Corporation Emissions Trading GmbH

Defendant: Finanzamt Österreich

Operative part of the judgment

The provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008,

must be interpreted as precluding, in the case of a supply of services by a taxable person established in one Member State to a taxable person established in another Member State, the authorities of the former Member State from taking the view that the place of that supply — which, pursuant to Article 44 of Directive 2006/112, as amended by Directive 2008/8, is located in that other Member State — is nonetheless deemed to be located in the former Member State where the supplier knew, or should have known, that he or she was, by that supply, participating in VAT evasion committed by the recipient of that supply in a chain of transactions.

(1) OJ C 51, 31.1.2020.
Judgment of the Court (Seventh Chamber) of 17 November 2022 (request for a preliminary ruling from the Consiglio di Stato — Italy) — VT v Ministero dell’Interno and Ministero dell’Interno — Dipartimento della Pubblica Sicurezza — Direzione centrale per le risorse umane

(Case C-304/21) (1)

(Reference for a preliminary ruling - Social policy - Equal treatment in employment and occupation - Article 21 of the Charter of Fundamental Rights of the European Union - Directive 2000/78/EC - Article 2(2), Article 4(1) and Article 6(1) - Prohibition of discrimination on grounds of age - National legislation fixing a maximum age limit of 30 years for the recruitment of police commissioners - Justification)

(2023/C 15/15)

Language of the case: Italian

Referring court

Consiglio di Stato

Parties to the main proceedings

Appellant: VT

Respondents: Ministero dell’Interno and Ministero dell’Interno — Dipartimento della Pubblica Sicurezza — Direzione centrale per le risorse umane

Operative part of the judgment

Article 2(2), Article 4(1) and Article 6(1) of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation, read in the light of Article 21 of the Charter of Fundamental Rights of the European Union, must be interpreted as precluding national legislation which provides for the fixing of a maximum age limit of 30 years for participation in a competition aimed at recruiting police commissioners, in so far as the duties actually performed by those police commissioners do not require particular physical capacities or, if such physical capacities are required, it is apparent that such legislation, while pursuing a legitimate aim, imposes a disproportionate requirement, which it is for the national court to determine.

(1) OJ C 297, 26.7.2021.
2.

The first sentence of Article 6(3) of Directive 92/43 must be interpreted as meaning that, in order to determine whether it is necessary to subject the continuation of the activity of an operation which has already been authorised at the planning stage following an assessment which does not comply with the requirements of that provision to a new assessment in accordance with those requirements and, if so, in order to carry out that new assessment, account must be taken of the assessments carried out in the meantime, such as those preceding the adoption of a National River Basin Management Plan and a Natura 2000 plan, covering, inter alia, the area in which the site likely to be affected by that activity is situated, if those earlier assessments are relevant and if the findings, assessments and conclusions contained therein are complete, accurate and definitive.
Judgment of the Court (Eighth Chamber) of 24 November 2022 (request for a preliminary ruling from the Kúria — Hungary) — CIG Pannónia Életbiztosító Nyrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

(Case C-458/21) (1)

(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(c) - Exemptions for certain activities in the public interest - Provision of medical care in the exercise of the medical and paramedical professions - Service used by an insurance company to review the accuracy of a diagnosis of serious illness and find and provide the best possible care and treatment abroad)

(2023/C 24/14)

Language of the case: Hungarian

Referring court

Kúria

Parties to the main proceedings

Applicant: CIG Pannónia Életbiztosító Nyrt.

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the judgment

Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

must be interpreted as meaning that services consisting in verifying the accuracy of an insured person’s diagnosis of serious illness, in order to determine the best possible health care with a view to the insured person’s recovery and to ensure, where that risk is covered by the insurance contract and where the insured person so requests, that the medical treatment is provided abroad, are not covered by the exemption provided for in that provision.

(1) OJ C 471, 22.11.2021.
EN Official Journal of the European Union C 51/28

Order of the Court of 4 October 2007 — Fred Olsen SA v Commission of the European Communities, Kingdom of Spain

(Case C-320/05 P) (1)

(Appeal - State aid - Maritime transport - Maritime cabotage - Existing aid - New aid - Aid that may be declared compatible with the common market - Service of general economic interest - Appeal in part manifestly inadmissible and in part manifestly unfounded)

(2008/C 51/46)

Language of the case: Spanish

Parties

Applicant: Fred Olsen SA (represented by R. Marín Correa, abogado)

Other parties to the proceedings: Commission of the European Communities (represented by J.L. Buendía Sierra and R. Vidal Puig, Agents), Kingdom of Spain (represented by N. Díaz Abad, Agent)

Re:

Appeal against the judgment of the Court of First Instance (Second Chamber, Extended Composition) of 15 June 2005 in Case T-17/02 Olsen v Commission, in which the Court rejected the action for annulment of the Commission's decision of 25 July 2001 relating to State aid file NN 48/2001 — Spain — Aid for the Transmediterránea shipping company (OJ 2002 C 96, p. 4)

Operative part of the order

1. Dismisses the appeal.

2. Orders Fred Olsen SA to pay the costs.

3. Orders the Kingdom of Spain to bear its own costs.

(1) OJ C 271 of 29.10.2005.
EN Official Journal of the European Union C 51/29

Order of the Court of 26 October 2007 — PTV Planung Transport Verkehr AG v Office for Harmonisation in the Internal Market (Trade Marks and Designs)

(Case C-512/06 P) (1)

(Appeal - Community trade mark - Article 7(1)(b) and (c) of Regulation (EC) No 40/94 - Absolute grounds for refusal - Lack of distinctiveness - Word mark ‘map&guide’)

(2008/C 51/49)

Language of the case: German

Parties

Applicant: PTV Planung Transport Verkehr AG (represented by: F. Nielsen, Rechtsanswalt)

Defendant: Office for Harmonisation in the Internal Market (Trade Marks and Designs) (represented by: M.G. Schneider, Agent)

Re:

Appeal against the judgment of the Court of First Instance (Second Chamber) of 10 October 2006 in Case T-302/03, PTV v OHIM (map&guide), dismissing the action for annulment of the decision which refused the application for registration of the word mark ‘map&guide’ in respect of certain goods and services in Classes 9, 41 and 42 — Distinctiveness of the mark

Operative part of the order

1. The appeal is dismissed.

2. PTV Planung Transport Verkehr AG is ordered to pay the costs.

(1) OJ C 42, 24.2.2007.
EN Official Journal of the European Union C 142/21

Order of the President of the Court of 10 March 2008 (reference for a preliminary ruling from the Sozialgericht Berlin — Germany) — Irene Werich v Deutsche Rentenversicherung Bund

(Case C-111/06) (1)

(2008/C 142/34)

Language of the case: German

The President of the Court has ordered that the case be removed from the register.

(1) OJ C 326, 30.12.2006.
EN Official Journal of the European Union C 51/39

Order of the President of the Court of 29 November 2007 — Commission of the European Communities v Portuguese Republic

(Case C-234/07) (1)

(2008/C 51/70)

Language of the case: Portuguese

The President of the Court has ordered that the case be removed from the register.

(1) OJ C 155, 7.7.2007.
EN Official Journal of the European Union C 22/19

Order of the Court of 8 November 2007 — Kingdom of Belgium v Commission of the European Communities

(Case C-242/07 P) (1)

(Appeals - Time for appealing - Article 43(6) of the Rules of Procedure of the Court of First Instance - Original of the application lodged out of time - Inadmissibility - Concept of ‘excusable error’ - Concept of ‘unforeseeable circumstances’)

(2008/C 22/36)

Language of the case: French

Parties

Applicant: Kingdom of Belgium (represented by: L. Van den Broeck, Agent, J.-P. Buyle and C. Steyaert, avocats)

Other party to the proceedings: Commission of the European Communities (represented by: L. Flynn and A. Steiblytė, Agents)

Re:

Appeal brought against the order of the Court of First Instance (Fourth Chamber) of 15 March 2007 in Case T-5/07 Belgium v Commission, by which the Court of First Instance dismissed as inadmissible, because it was brought out of time, the appellant's action for annulment of the Commission's decision of 18 October 2006 refusing to reimburse it for a principal sum and interest paid by it in respect of debts to the European Social Fund — Time-limits for commencing proceedings and time-limits for lodging an original when a copy has earlier been sent by fax — Concepts of unforeseeable circumstances and excusable error

Operative part of the order

The Court orders:

1. The appeal is dismissed.

2. The Kingdom of Belgium is ordered to pay the costs.

(1) OJ C 170, 21.7.2007.
EN Official Journal of the European Union C 92/24

Order of the President of the Court of 6 December 2007 — Ter Lembeek International NV v Commission of the European Communities

(Case C-28/07 P) (1)

(2008/C 92/49)

Language of the case: Dutch

The President of the Court has ordered that the case be removed from the register.

(1) OJ C 82, 14.4.2007.
EN Official Journal of the European Union C 64/15

Order of the Court (Fifth Chamber) of 10 December 2007 (reference for a preliminary ruling from the Sąd Rejonowy w Jaworznie (Republic of Poland)) — Piotr Kawala v Gmina Miasta Jaworzna

(Case C-134/07) (1)

(First subparagraph of Article 104(3) of the Rules of Procedure - Higher national levy for a product imported from another Member State than for a similar product purchased in the relevant Member State - First paragraph of Article 90 EC - Charge on first registration affecting imported second-hand motor vehicles)

(2008/C 64/22)

Language of the case: Polish

Referring court

Sąd Rejonowy w Jaworznie

Partie to the main proceedings

Applicant: Piotr Kawala

Defendant: Gmina Miasta Jaworzna

Re:

Reference for a preliminary ruling — Sąd Rejonowy w Jaworznie — Interpretation of Article 90 EC — Charge levied for the issue of a vehicle registration certificate at the time of the vehicle's first registration in the Member State, the amount of which is significantly greater than that charged for obtaining a duplicate copy of a vehicle registration certificate — Principle of neutrality of domestic charges in light of competition between goods already on the national market and imported goods

Operative part of the order

The first paragraph of Article 90 EC must be interpreted as precluding a charge, such as that provided for in Paragraph 1(1) of the Regulation of the Polish Minister for Infrastructure of 28 July 2003, on the amount of the charge for a vehicle registration certificate which, in practice, is levied on the first registration of a second-hand motor vehicle imported from another Member State and not levied on the purchase of a second-hand vehicle in Poland in so far as the latter is already registered there.

(1) OJ C 95, 28.4.2007.
EN Official Journal of the European Union C 142/22

Order of the President of the Court of 3 April 2008 — Commission of the European Communities v Italian Republic

(Case C-449/07) (1)

(2008/C 142/39)

Language of the case: Italian

The President of the Court has ordered that the case be removed from the register.

(1) OJ C 283, 24.11.2007.
EN Official Journal of the European Union C 128/28

Order of the President of the Court of 20 February 2008 — Commission of the European Communities v Kingdom of Spain

(Case C-254/07) (1)

(2008/C 128/56)

Language of the case: Spanish

The President of the Court has ordered that the case be removed from the register.

(1) OJ C 170, 21.7.2007.
EN Official Journal of the European Union C 209/16

Order of the Court (Eighth Chamber) of 16 April 2008 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Canarias (Spain)) — Club Náutico de Gran Canaria v Comunidad Autónoma de Canarias

(Case C-186/07) (1)

(Reference for a preliminary ruling - Sixth VAT Directive - Exemptions - Services connected with the practice of sport or physical education - Application to the Canary Islands - Purely internal situation - Referral - Manifest inadmissibility of the reference for a preliminary ruling)

(2008/C 209/21)

Language of the case: Spanish

Referring court

Tribunal Superior de Justicia de Canarias (Spain)

Parties

Applicant: Club Náutico de Gran Canaria

Defendant: Comunidad Autónoma de Canarias

Re:

Reference for a preliminary ruling — Tribunal Superior de Justicia de Canarias (High Court of Justice of the Canary Islands) — Interpretation of the judgment of the Court in Case C-124/96 which found that national legislation placing restrictions on exemption from VAT of certain services closely connected with the practice of sport or physical education is incompatible with Article 13A(1)(m) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Application to the Canary Islands

Operative part of the order

The reference for a preliminary ruling made by the Tribunal Superior de Justicia de Canarias, by decision of 26 November 2006, is inadmissible.

(1) OJ C 129, 9.6.2007.
EN Official Journal of the European Union C 183/6

Order of the Court of 14 May 2008 (reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium)) — Tiercé Ladbroke SA (C-231/07) and Derby SA (C-232/07) v Belgian State

(Joined Cases C-231/07 and C-232/07) (1)

(Rules of Procedure - First subparagraph of Article 104(3) - Sixth VAT Directive - Article 13(B)(d)(3) - Exemptions - Concepts of ‘deposit accounts’ and of ‘payments’ - Refusal of exemption)

(2008/C 183/11)

Language of the case: French

Referring court

Cour d'appel de Bruxelles (Belgium)

Parties

Applicants: Tiercé Ladbroke SA and Derby SA

Defendant: Belgian State

Re:

Reference for a preliminary ruling — Cour d'appel de Bruxelles (Belgium) — Interpretation of Article 13(B)(d)(3) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemption in relation to transactions, including negotiation, concerning deposit accounts and payments — Bets, lotteries and other games of chance or forms of gambling — Supply of services by buralistes responsible for collecting the bets on behalf of a principal and, where appropriate, for paying out winnings to bettors — Whether eligible for the exemption provided for in Article 13(B)(d)(3)

Operative part of the order

The terms ‘transactions, including negotiation, concerning deposit accounts and payments’ used in Article 13(B)(d)(3) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment are to be interpreted as meaning that they do not refer to the supply of services by an agent acting on behalf of a client which carries out the activity of accepting bets on horse races and other sporting events, consisting of acceptance by the agent of bets on behalf of the client, registration thereof, confirmation to the client, by presentation of the betting slip, that a bet was made, collection of funds, payment of winnings, sole assumption of liability as regards the client for management of the funds collected and for thefts and/or losses of money and receipt of remuneration in the form of commission from the client as remuneration for that activity.

(1) OJ C 170, 21.7.2007.
EN Official Journal of the European Union C 69/30

Order of the President of the Court of 22 October 2008 — Commission of the European Communities v Hellenic Republic

(Case C-494/07) (1)

(2009/C 69/59)

Language of the case: Greek

The President of the Court has ordered that the case be removed from the register.

(1) OJ C 8, 12.1.2008.
EN Official Journal of the European Union C 285/32

Order of the President of the Fourth Chamber of the Court of 25 June 2008 (reference for a preliminary ruling from the Bundesgerichtshof (Germany)) — Verlag Schawe GmbH v Sächsisches Druck- und Verlagshaus AG

(Case C-215/07) (1)

(2008/C 285/53)

Language of the case: German

The President of the Fourth Chamber of the Court has ordered that the case be removed from the register.

(1) OJ C 155, 7.7.2007.
EN Official Journal of the European Union C 220/15

Order of the Court of 17 February 2009 — Galileo Lebensmittel GmbH & Co. KG v Commission of the European Communities

(Case C-483/07 P) (1)

(Appeal - Action for annulment - Reservation by the Commission of the domain ‘galileo.eu’ - Fourth paragraph of Article 230 EC - Decision of individual concern to a natural or legal person - Appeal clearly unfounded)

2009/C 220/25

Language of the case: German

Parties

Appellant: Galileo Lebensmittel GmbH & Co. KG (represented by: K. Bott, Rechtsanwalt)

Other party to the proceedings: Commission of the European Communities (represented by: G. Braun and E. Montaguti, Agents)

Re:

Appeal against the Order of the Court of First Instance (Second Chamber) of 28 August 2007 in Case T–46/06 Galileo Lebensmittel v Commission, by which the Court of First Instance dismissed as inadmissible the action seeking annulment of the Commission's decision to register ‘galileo.eu’ as a.eu Top Level Domain reserved for use by the Community institutions and bodies, pursuant to Article 9 of Commission Regulation (EC) No 874/2004 of 28 April 2004 laying down public policy rules concerning the implementation and functions of the ‘eu’ Top Level Domain and the principles governing registration (OJ 2004 L 162, p. 40) — Requirement that applicant should be individually concerned by the contested decision — Infringement of the fourth paragraph of Article 230 EC

Operative part of the order

1. The appeal is dismissed.

2. Galileo Lebensmittel GmbH & Co. KG is ordered to pay the costs.

(1) OJ C 8, 12.1.2008.
EN Official Journal of the European Union C 69/11

Order of the Court of 11 September 2008 — Coats Holdings Ltd, J & P Coats Ltd v Commission of the European Communities

(Case C-468/07 P) (1)

(Appeal - Article 119 of the Rules of Procedure - Competition - Agreements, decisions and concerted practices - Fine - Claim seeking reduction of the fine set by the Court of First Instance)

(2009/C 69/17)

Language of the case: English

Parties

Appellants: Coats Holdings Ltd, J & P Coats Ltd (represented by: W. Sibree and C. Jeffs, Solicitors)

Other party to the proceedings: Commission of the European Communities (represented by: F. Castillo de la Torre and K. Mojzesovicz, Agents)

Re:

Appeal against the judgment delivered by the Second Chamber of the Court of First Instance on 12 September 2007 in Case T-36/05 Coats Holdings Ltd and J & P Coats Ltd v Commission of the EC by which the Court partly annulled Commission Decision C(2004) 4221 final of 26 October 2004 relating to a proceeding under Article 81 EC (Case COMP/F-1/38.338 — PO/Needles) concerning market sharing agreements in respect of haberdashery products and geographic market sharing agreements, and set the amount of the fine imposed on the applicants at EUR 20 million — Application for the fine to be reduced

Operative part of the order

1. The appeal is dismissed.

2. Coats Holdings Ltd and J & P Coats Ltd are ordered to pay the costs.

(1) OJ C 297, 8.12.2007.
EN Official Journal of the European Union C 285/13

Order of the Court of 19 June 2008 — US Steel Košice s.r.o. v Commission

(Case C-6/08 P) (1)

(Appeal - Directive 2003/87/EC - Scheme for greenhouse gas emission allowance trading - Integrated pollution prevention and control - Slovak Republic - Act of Accession - Allocation of allowances - Period 2008-2012 - Conditions - Whether directly affected - Inadmissibility)

(2008/C 285/21)

Language of the case: English

Parties

Appellant: US Steel Košice s.r.o. (represented by: C. Thomas, Solicitor, and E. Vermulst, advocaat)

Other party to the proceedings: Commission of the European Communities (represented by: U. Wölker and D. Lawunmi, Agents)

Re:

Appeal against the order of the Court of First Instance (Third Chamber) of 1 October 2007 in Case T-27/07 US Steel Košice s r.o. v Commission of the European Communities dismissing as inadmissible an application for annulment of the Commission's decision of 29 November 2006 concerning the national allocation plan for greenhouse gas emission allowances notified by Slovakia for the period from 2008 to 2012 in accordance with Directive 2003/87/EC of the European Parliament and of the Council (OJ 2003 L 275, p. 32) — Natural or legal persons — Acts of direct and individual concern to them — Direct concern — Criteria

Operative part of the order

1. The appeal is dismissed.

2. US Steel Košice s.r.o. shall pay the costs.

(1) OJ C 64, 8.3.2008.