ddrg/super_eurlex huggingface dataset:
EN Official Journal of the European Union C 68/15

Judgment of the Court (Third Chamber) of 17 December 2015 (request for a preliminary ruling from the Dioikitiko Efeteio Athinon — Greece) — Viamar — Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio

(Case C-402/14) (1)

((References for a preliminary ruling - Free movement of goods - Tax provisions - Internal taxation - Customs duties of a fiscal nature - Charges having equivalent effect - Formalities connected with the crossing of frontiers - Article 30 TFEU - Article 110 TFEU - Directive 92/12/EEC - Article 3(3) - Directive 2008/118/EC - Article 1(3) - Not implemented in domestic law - Direct effect - Levying of a tax on motor vehicles at the time of their import into the territory of a Member State - Tax linked to registration and potential putting into circulation of the vehicle - Refusal to refund the tax where the vehicle is not registered))

(2016/C 068/18)

Language of the case: Greek

Referring court

Dioikitiko Efeteio Athinon

Parties to the main proceedings

Applicant: Viamar — Elliniki Aftokiniton kai Genikon Epicheiriseon AE

Defendant: Elliniko Dimosio

Operative part of the judgment

1. Article 1(3) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC must be interpreted as fulfilling the conditions for producing direct effect allowing individuals to rely on it before a national court in a dispute between them and a Member State.

2. Article 30 TFEU must be interpreted as precluding a practice by a Member State, such as that at issue in the main proceedings, by which the registration tax collected upon import of motor vehicles originating from other Member States is not refunded when the vehicles concerned were never registered in that Member State and were re-exported to another Member State.

(1) OJ C 380, 27.10.2014.
EN Official Journal of the European Union C 106/3

Judgment of the Court (Fifth Chamber) of 28 January 2016 (request for a preliminary ruling from the Tribunale Amministrativo Regionale per il Piemonte — Italy) — Consorzio Artigiano Servizio Taxi e Autonoleggio (CASTA) and Others v Azienda Sanitaria Locale di Ciriè, Chivasso e Ivrea (ASL TO4), Regione Piemonte

(Case C-50/14) (1)

((Reference for a preliminary ruling - Public contracts - Articles 49 TFEU and 56 TFEU - Directive 2004/18/CE - Medical transport services - National legislation authorising regional health authorities to entrust medical transport activities to registered voluntary associations fulfilling the legal requirements, directly and without advertising, by means of reimbursement of the expenditure incurred - Lawfulness))

(2016/C 106/03)

Language of the case: Italian

Referring court

Tribunale Amministrativo Regionale per il Piemonte

Parties to the main proceedings

Applicants: Consorzio Artigiano Servizio Taxi e Autonoleggio (CASTA), Galati Lucimorto Roberto — Autonoleggio Galati, Seren Bernardone Guido — Autonoleggio Seren Guido

Defendants: Azienda Sanitaria Locale di Ciriè, Chivasso e Ivrea (ASL TO4), Regione Piemonte

Intervening parties: Associazione Croce Bianca del Canavese and Others, Associazione Nazionale Pubblica Assistenza (ANPAS) — Comitato Regionale Liguria

Operative part of the judgment

1. Articles 49 TFEU and 56 TFEU must be interpreted as meaning that they do not preclude national legislation, such as that at issue in the main proceedings, which allows local authorities to entrust the provision of medical transport services by direct award, without any form of advertising, to voluntary associations, provided that the legal and contractual framework in which the activity of those associations is carried out actually contributes to the social purpose and the pursuit of the objectives of the good of the community and budgetary efficiency;

2. Where a Member State allows public authorities to make direct use of voluntary associations to carry out certain tasks, a public authority which intends to conclude contracts with such associations is not required, under EU law, to compare the proposals of various associations beforehand;

3. Where a Member State, which allows public authorities to make direct use of voluntary associations to carry out certain tasks, authorises those associations to engage in certain commercial activities, that Member State must establish the limits within which those activities may be carried out. Those limits must nevertheless ensure that those commercial activities are marginal, having regard to all the activities of such associations, and must support the pursuit of their voluntary activity.

(1) OJ C 93, 29.3.2014.
EN Official Journal of the European Union C 98/6

Judgment of the Court (Tenth Chamber) of 21 January 2016 — Società per l’aeroporto civile di Bergamo-Orio al Serio (SACBO) SpA v European Commission, Innovation and Networks Executive Agency (INEA)

(Case C-281/14 P) (1)

((Appeal - Trans-European Transport Network - Financial aid - Closure - Decision declaring certain costs to be ineligible and establishing the final account - Fourth paragraph of Article 263 TFEU - Action for annulment - Challengeable act - Locus standi - Person other than the beneficiary of the aid))

(2016/C 098/07)

Language of the case: Italian

Parties

Appellant: Società per l’aeroporto civile di Bergamo-Orio al Serio (SACBO) SpA (represented by: G. Greco, M. Muscardini and G. Carullo, avvocati)

Other parties to the proceedings: European Commission (represented by: J. Hottiaux and E. Montaguti, acting as Agents, and by D. Gullo, avvocato), Innovation and Networks Executive Agency (INEA) (represented by: I. Ramallo, D. Silhol and Z. Szilvássy, acting as Agents, and by A. Lanzi and M. Bozzo, avvocati)

Operative part of the judgment

The Court:

1. Dismisses the appeal;

2. Orders Società per l’aeroporto civile di Bergamo-Orio al Serio (SACBO) SpA to pay the costs.

(1) OJ C 292, 1.9.2014.
3.

Orders the European Commission to bear its own costs and to pay those of Italmobiliare SpA, both in the proceedings at first instance in Case T-305/11 and in the appeal proceedings.
EN Official Journal of the European Union C 145/5

Judgment of the Court (First Chamber) of 18 February 2016 (request for a preliminary ruling from the Juzgado de Primera Instancia de Cartagena (Spain)) — Finanmadrid EFC SA v Jesús Vicente Albán Zambrano, María Josefa García Zapata, Jorge Luis Albán Zambrano and Miriam Elisabeth Caicedo Merino

(Case C-49/14) (1)

((Reference for a preliminary ruling - Directive 93/13/EEC - Unfair terms - Order for payment procedure - Enforcement proceedings - Powers of the national court responsible for enforcement to raise of its own motion the fact that the unfair term is invalid - Principle of res judicata - Principle of effectiveness - Charter of Fundamental Rights of the European Union - Judicial protection))

(2016/C 145/04)

Language of the case: Spanish

Referring court

Juzgado de Primera Instancia de Cartagena

Parties to the main proceedings

Applicant: Finanmadrid EFC SA

Defendants: Jesús Vicente Albán Zambrano, María Josefa García Zapata, Jorge Luis Albán Zambrano and Miriam Elisabeth Caicedo Merino

Operative part of the judgment

Council Directive 93/13/EEC of 5 April 1993 on unfair terms in consumer contracts precludes national legislation, such as that at issue in the main proceedings, which does not permit the court ruling on the enforcement of an order for payment to assess of its own motion whether a term in a contract concluded between a seller or supplier and a consumer is unfair, when the authority hearing the application for an order for payment does not have the power to make such an assessment.

(1) OJ C 135, 5.5.2014.
2.

EU law is to be interpreted as meaning that a national court adjudicating in a dispute between private persons falling within the scope of Directive 2000/78 is required, when applying provisions of national law, to interpret those provisions in such a way that they may be applied in a manner that is consistent with the directive or, if such an interpretation is not possible, to disapply, where necessary, any provision of national law that is contrary to the general principle prohibiting discrimination on grounds of age. Neither the principles of legal certainty and the protection of legitimate expectations nor the fact that it is possible for the private person who considers that he has been wronged by the application of a provision of national law that is at odds with EU law to bring proceedings to establish the liability of the Member State concerned for breach of EU law can alter that obligation.
EN Official Journal of the European Union C 287/3

Judgment of the Court (First Chamber) of 2 June 2016 — European Commission v Kingdom of the Netherlands

(Case C-233/14) (1)

((Failure of a Member State to fulfil obligations - Articles 18 TFEU, 20 TFEU and 21 TFEU - Citizenship of the Union - Right to move and reside freely - Discrimination on grounds of nationality - Financial support for travel costs awarded to national students - Directive 2004/38/EC - Article 24(2) - Derogation from the principle of equal treatment - Maintenance aid for studies consisting in student grants or student loans - Scope - Formal requirements of the application initiating proceedings - Coherent statement of the pleas in law))

(2016/C 287/04)

Language of the case: Dutch

Parties

Applicant: European Commission (represented by: M. van Beek and C. Gheorghiu, acting as Agents)

Defendant: Kingdom of the Netherlands (represented by: M. Bulterman and C. Schillemans, acting as Agents)

Operative part of the judgment

The Court:

1. Dismisses the action;

2. Orders the European Commission to pay the costs.

(1) OJ C 245, 28.7.2014.
EN Official Journal of the European Union C 335/4

Judgment of the Court (Second Chamber) of 30 June 2016 (request for a preliminary ruling from the Tribunalul Timiș — Romania) — Silvia Ciup v Administrația Județeană a Finanțelor Publice (AJFP) Timiș — Direcția Generală Regională a Finanțelor Publice (DGRFP) Timișoara

(Case C-288/14) (1)

((Reference for a preliminary ruling - Principle of sincere cooperation - Principles of equivalence and effectiveness - National legislation laying down the detailed rules for the repayment, with interest, of taxes improperly levied - Enforcement of judicial decisions relating to such rights to repayment stemming from the legal order of the European Union - Repayment by instalments spread over five years - Repayment contingent on the existence of funds received from a tax - No possibility of enforcement))

(2016/C 335/04)

Language of the case: Romanian

Referring court

Tribunalul Timiș

Parties to the main proceedings

Applicant: Silvia Ciup

Defendant: Administrația Județeană a Finanțelor Publice (AJFP) Timiș — Direcția Generală Regională a Finanțelor Publice (DGRFP) Timișoara

Operative part of the judgment

1. The principle of sincere cooperation must be interpreted as precluding a Member State from adopting provisions making repayment of a tax which has been held to be contrary to EU law by a judgment of the Court, or the incompatibility of which with EU law results from such a judgment, subject to conditions relating specifically to that tax which are less favourable than those that would have applied, in their absence, to such repayment; it is for the referring court to determine whether that principle has been complied with in the present case.

2. The principle of equivalence must be interpreted as precluding a Member State from providing for procedural rules which are less favourable for actions based on an infringement of EU law than those applicable to similar actions based on an infringement of domestic law. It is for the referring court to carry out the necessary checks to ensure compliance with that principle so far as concerns the legislation applicable to the dispute pending before it.

3. The principle of effectiveness must be interpreted as precluding a system of repayment of sums owed under EU law and the amount of which has been established by enforceable judicial decisions, such as the system at issue in the main proceedings, which provides for the repayment of such sums by instalments over five years and which makes the execution of such decisions contingent on the availability of funds received in respect of another tax, without the individual having the right to compel public authorities to fulfil their obligations if they do not do so voluntarily.

(1) OJ C 303, 8.9.2014.
EN Official Journal of the European Union C 305/4

Judgment of the Court (First Chamber) of 14 June 2016 — European Commission v United Kingdom of Great Britain and Northern Ireland

(Case C-308/14) (1)

((Failure of a Member State to fulfil obligations - Coordination of social security systems - Regulation (EC) No 883/2004 - Article 4 - Equal treatment as regards access to social security benefits - Right of residence - Directive 2004/38/EC - National legislation under which child benefit and child tax credit are not granted to nationals of other Member States who do not have a right of lawful residence))

(2016/C 305/05)

Language of the case: English

Parties

Applicant: European Commission (represented by: D. Martin and M. Wilderspin, acting as Agents)

Defendant: United Kingdom of Great Britain and Northern Ireland (represented by: M. Holt and J. Beeko, acting as Agents, and J. Coppel QC)

Operative part of the judgment

The Court:

1. Dismisses the action;

2. Orders the European Commission to pay the costs.

(1) OJ C 329, 22.9.2014.
EN Official Journal of the European Union C 419/6

Judgment of the Court (Fourth Chamber) of 15 September 2016 (request for a preliminary ruling from the Niedersächsisches Finanzgericht — Germany) — Senatex GmbH v Finanzamt Hannover-Nord

(Case C-518/14) (1)

((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 167, Article 178(a), Article 179 and Article 226(3) - Deduction of input tax - Invoices not showing a tax number or VAT identification number - Legislation of a Member State excluding the ex tunc correction of an invoice))

(2016/C 419/07)

Language of the case: German

Referring court

Niedersächsisches Finanzgericht

Parties to the main proceedings

Applicant: Senatex GmbH

Defendant: Finanzamt Hannover-Nord

Operative part of the judgment

Article 167, Article 178(a), Article 179 and Article 226(3) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation, such as that at issue in the main proceedings, under which the correction of an invoice in relation to a detail which must be mentioned, namely the value added tax identification number, does not have retroactive effect, so that the right to deduct value added tax exercised on the basis of the corrected invoice relates not to the year in which the invoice was originally drawn up but to the year in which it was corrected.

(1) OJ C 34, 2.2.2015.
4.

Articles 29, 34, 35 and 40 to 42 of Directive 2012/30/EU of the European Parliament and of the Council of 25 October 2012 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 54 of the Treaty on the Functioning of the European Union, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent, must be interpreted as not precluding points 40 to 46 of the Banking Communication in so far as those points lay down a condition of burden-sharing by shareholders and holders of subordinated rights as a prerequisite to the authorisation of State aid.
EN Official Journal of the European Union C 14/2

Judgment of the Court (First Chamber) of 10 November 2016 — DTS Distribuidora de Televisión Digital SA v European Commission, Telefónica de España SA, Telefónica Móviles España SA, Kingdom of Spain, Corporación de Radio y Televisión Española SA (RTVE)

(Case C-449/14 P) (1)

((Appeal - State aid - State aid scheme in favour of the national public broadcast organisation - Public service obligations - Set-off - Article 106(2) TFEU - Decision declaring the aid scheme compatible with the internal market - Alteration of the method of financing - Tax measures - Tax imposed on pay-television operators - Decision declaring the amended aid scheme compatible with the internal market - Taking into account of the method of financing - Existence of hypothecation between the tax and the aid scheme - Direct impact of the revenue from the tax on the amount of the aid - Coverage of the net costs of fulfilling the public service mandate - Competitive relationship between the person liable to pay the tax and the beneficiary of the aid - Distortion of national law))

(2017/C 014/02)

Language of the case: Spanish

Parties

Appellant: DTS Distribuidora de Televisión Digital SA (represented by: H. Brokelmann and M. Ganino, abogados)

Other parties to the proceedings: European Commission (represented by: C. Urraca Caviedes, B. Stromsky and G. Valero Jordana, acting as Agents), Telefónica de España SA, Telefónica Móviles España SA (represented by: F. González Díaz, F. Salerno and V. Romero Algarra, abogados), Kingdom of Spain (represented by: A. Sampol Pucurull, acting as Agent), Corporación de Radio y Televisión Española SA (RTVE) (represented by: A. Martínez Sánchez and J. Rodríguez Ordóñez, abogados)

Operative part of the judgment

The Court:

1. Dismisses the appeal;

2. Orders DTS Distribuidora de Televisión Digital SA to bear its own costs and to pay those incurred by the European Commission in respect of the appeal in the main proceedings;

3. Orders Telefónica de España SA and Telefónica Móviles España SA to bear their own costs and to pay those incurred by the European Commission in respect of the cross-appeal;

4. Orders Corporación de Radio y Televisión Española SA (RTVE) and the Kingdom of Spain to bear their own costs.

(1) OJ C 395, 10.11.2014.
2.

Article 7(f) of Directive 95/46 must be interpreted as precluding the legislation of a Member State, pursuant to which an online media services provider may collect and use personal data relating to a user of those services, without his consent, only in so far as that the collection and use of that data are necessary to facilitate and charge for the specific use of those services by that user, even though the objective aiming to ensure the general operability of those services may justify the use of those data after a consultation period of those websites.
1.

Holds that, by failing to take all measures necessary to ensure that the detailed rules on account-keeping make it possible to monitor the prohibition of transferring public funds earmarked for the management of railway infrastructure to transport services, the Federal Republic of Germany has failed to fulfil its obligations under Article 6(1) of Council Directive 91/440/EEC of 29 July 1991 on the development of the Community’s railways, as amended by Directive 2001/12/EC of the European Parliament and of the Council of 26 February 2001;
EN Official Journal of the European Union C 104/13

Judgment of the Court of Justice (Fifth Chamber) of 1 February 2017 — Portovesme Srl v European Commission

(Case C-606/14 P) (1)

((Appeal - Aid granted by the Italian Republic in favour of Portovesme Srl - Preferential tariff arrangements for electricity - Decision declaring the aid measure to be incompatible with the internal market))

(2017/C 104/19)

Language of the case: Italian

Parties

Appellant: Portovesme Srl (represented by: G. Dore, M. Liberati, A. Vinci and F. Ciulli, avvocati)

Other party to the proceedings: European Commission (represented by: V. Di Bucci and É. Gippini Fournier, acting as Agents)

Operative part of the judgment

1. The appeal is dismissed.

2. Portovesme Srl shall pay the costs.

(1) OJ C 89, 16.03.2015
EN Official Journal of the European Union C 38/11

Judgment of the Court (Eighth Chamber) of 3 December 2015 — PP Nature-Balance Lizenz GmbH v European Commission

(Case C-82/15 P) (1)

(Appeal - Medicinal products for human use - Directive 2001/83/EC - Articles 31 and 116 - Commission decision ordering the Member States to withdraw or amend national marketing authorisations for medicinal products for human use containing the active substance ‘tolpérisone’)

(2016/C 038/14)

Language of the case: German

Parties

Appellant: PP Nature-Balance Lizenz GmbH (represented by: M. Ambrosius, Rechtsanwalt)

Other party to the proceedings: European Commission (represented by: B.-R. Killmann, A. Sipos and M. Šimerdová, acting as Agents)

Operative part of the judgment

The Court:

1. Dismisses the appeal;

2. Orders PP Nature-Balance Lizenz GmbH to pay the costs.

(1) OJ C 127, 20.4.2015.
EN Official Journal of the European Union C 156/17

Judgment of the Court (Ninth Chamber) of 3 March 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Customs Support Holland BV

(Case C-144/15) (1)

((Reference for a preliminary ruling - Common Customs Tariff - Combined Nomenclature - Headings 2304, 2308 and 2309 - Classification of a soya protein concentrate))

(2016/C 156/23)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Staatssecretaris van Financiën

Defendant: Customs Support Holland BV

Operative part of the judgment

The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 948/2009 of 30 September 2009, must be interpreted as meaning that a soya protein concentrate, such as that at issue in the main proceedings, comes under heading 2309 of that nomenclature.

(1) OJ C 198, 15.6.2015.
EN Official Journal of the European Union C 145/12

Judgment of the Court (Tenth Chamber) of 25 February 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — G.E. Security BV v Staatssecretaris van Financiën

(Case C-143/15) (1)

((Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Common Customs Tariff - Combined Nomenclature - Classification of goods - Headings 8517, 8521, 8531 and 8543 - Product known as a ‘video multiplexer’))

(2016/C 145/14)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: G.E. Security BV

Defendant: Staatssecretaris van Financiën

Operative part of the judgment

The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1214/2007 of 20 September 2007, must be interpreted as meaning that a product such as the ‘video multiplexer’ at issue in the main proceedings must, subject to the referring court’s assessment of all the facts before it, be classified in heading 8521 of that nomenclature.

(1) OJ C 198, 15.6.2015.
1.

Declares that, by enacting and maintaining in force legislation which provides for an exemption from inheritance tax relating to the primary residence, which applies solely to nationals of EU Member States who are resident in Greece, the Hellenic Republic has failed to fulfil its obligations under Article 63 TFEU and under Article 40 of the Agreement on the European Economic Area of 2 May 1992;