do-me/EUR-LEX huggingface dataset:
Authorisation of State aid pursuant to Article 61 of the EEA Agreement and Article 1(3) in Part 1 of Protocol 3 to the Surveillance and Court Agreement
Date: 2009-12-03
Institutions: EFTA Surveillance Authority
Subjects: Iceland, State aid, aluminium, control of State aid, regional development, tax relief








C_2009294EN.01001701.xml










3.12.2009   


EN


Official Journal of the European Union


C 294/17





Authorisation of State aid pursuant to Article 61 of the EEA Agreement and Article 1(3) in Part 1 of Protocol 3 to the Surveillance and Court Agreement
2009/C 294/07
The EFTA Surveillance Authority raises no objections to the following aid measure:







Date of adoption of the decision


:


23 July 2009




Case number


:


66250




EFTA State


:


Iceland




Region


:


Reykjanesbær and Garður municipalities in Suðurnes/Reykjanes area, south-west Iceland




Title (and/or name of the beneficiary)


:


Norðurál Helguvík ehf




Legal basis


:


Article 61(1) and (3) of the EEA Agreement




Objective


:


Regional development




Form of aid


:


Tax and fee concessions




Budget


:


EUR 69 747 000




Intensity


:


5,59 %




Duration


:


20 years




Economic sectors


:


Aluminium production




Name and address of the granting authority


:







Ministry of Finance




Arnarhváli




150 Reykjavík




Reykjanesbær Town




Tjarnargötu 12




230 Keflavík and Garður Municipality




Melabraut 3




250 Garður




ICELAND








Other information


:


—




The authentic text of the decision, from which all confidential information has been removed, can be found on the EFTA Surveillance Authority’s website:
http://www.eftasurv.int/fieldsofwork/fieldstateaid/stateaidregistry/
The EFTA Surveillance Authority’s notice on current State aid recovery interest rates and reference/discount rates for three EFTA States applicable as from 1 August 2009 (Published in accordance with Article 10 of the Authority’s Decision No 195/04/COL of 14 July 2004 ( OJ L 139, 25.5.2006, p. 37 and EEA Supplement No 26/2006, 25.5.2006 , p. 1))
Date: 2009-12-03
Institutions: EFTA Surveillance Authority
Subjects: EFTA countries, State aid, interest, reimbursement of aid








C_2009294EN.01001601.xml










3.12.2009   


EN


Official Journal of the European Union


C 294/16





The EFTA Surveillance Authority’s notice on current State aid recovery interest rates and reference/discount rates for three EFTA States applicable as from 1 August 2009

(Published in accordance with Article 10 of the Authority’s Decision No 195/04/COL of 14 July 2004 (OJ L 139, 25.5.2006, p. 37 and EEA Supplement No 26/2006, 25.5.2006, p. 1))

2009/C 294/06
Base rates are calculated in accordance with the Chapter on the method for setting reference and discount rates of the Authority’s State aid Guidelines as amended by the Authority’s Decision No 788/08/COL of 17 December 2008. To get the applicable reference rate, appropriate margins have to be added in accordance with the State aid Guidelines. For the discount rate this means that the appropriate margin of 100 basis points has to be added to the base rate. The recovery rate will also normally be calculated by adding 100 basis points to the base rate as foreseen in the Authority’s Decision No 789/08/COL of 17 December 2008 amending the Authority’s Decision No 195/04/COL of 14 July 2004 (published in OJ L 139, 25.5.2006, p. 37 and in the EEA Supplement No 26/2006, 25.5.2006, p. 1).








 


Iceland


Liechtenstein


Norway




1.1.2009-31.1.2009


16,42


2,95


6,43




1.2.2009-28.2.2009


16,42


2,33


5,41




1.3.2009-31.3.2009


16,42


1,58


4,26




1.4.2009-30.6.2009


16,42


1,10


3,38




1.7.2009-31.7.2009


11,24


0,86


2,84




1.8.2009-


8,52


0,86


2,84
Commission Regulation (EU) No 1188/2009 of 3 December 2009 establishing the standard import values for determining the entry price of certain fruit and vegetables
Date: 2009-12-03
Institutions: European Commission
Subjects: agri-monetary policy, citrus fruit, fruit vegetable, import price, pip fruit








L_2009318EN.01004601.xml










4.12.2009   


EN


Official Journal of the European Union


L 318/46








            COMMISSION REGULATION (EU) No 1188/2009
of 3 December 2009
         
establishing the standard import values for determining the entry price of certain fruit and vegetables


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1),


Having regard to Commission Regulation (EC) No 1580/2007 of 21 December 2007 laying down implementing rules for Council Regulations (EC) No 2200/96, (EC) No 2201/96 and (EC) No 1182/2007 in the fruit and vegetable sector (2), and in particular Article 138(1) thereof,

Whereas:

Regulation (EC) No 1580/2007 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XV, Part A thereto,

HAS ADOPTED THIS REGULATION:



Article 1
The standard import values referred to in Article 138 of Regulation (EC) No 1580/2007 are fixed in the Annex hereto.


Article 2
This Regulation shall enter into force on 4 December 2009.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 3 December 2009.


For the Commission, On behalf of the President,

Jean-Luc DEMARTY
            

Director-General for Agriculture and Rural Development






(1)  
            OJ L 299, 16.11.2007, p. 1.

(2)  
            OJ L 350, 31.12.2007, p. 1.




ANNEX
Standard import values for determining the entry price of certain fruit and vegetables







(EUR/100 kg)




CN code


Third country code (1)



Standard import value




0702 00 00 


AL 


29,4 




MA 


48,4 




MK 


52,7 




TR 


65,1 




ZZ 


48,9 




0707 00 05 


MA 


59,4 




TR 


79,2 




ZZ 


69,3 




0709 90 70 


MA 


42,9 




TR 


98,8 




ZZ 


70,9 




0805 10 20 


MA 


56,3 




TR 


50,5 




ZA 


57,5 




ZZ 


54,8 




0805 20 10 


MA 


72,9 




ZZ 


72,9 




0805 20 30 , 0805 20 50 , 0805 20 70 , 0805 20 90 


CN 


132,8 




HR 


66,8 




TR 


75,1 




ZZ 


91,6 




0805 50 10 


MA 


61,1 




TR 


72,2 




ZZ 


66,7 




0808 10 80 


AU 


161,8 




CA 


56,5 




CN 


88,9 




MK 


20,3 




US 


94,0 




ZA 


106,2 




ZZ 


88,0 




0808 20 50 


CN 


63,2 




US 


119,8 




ZZ 


91,5 






(1)  Nomenclature of countries laid down by Commission Regulation (EC) No 1833/2006 (OJ L 354, 14.12.2006, p. 19). Code ‘
            ZZ
            ’ stands for ‘of other origin’.
Case C-433/08: Judgment of the Court (Fourth Chamber) of 3 December 2009 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Yaesu Europe BV v Bundeszentralamt für Steuern (Eighth VAT Directive — Arrangements for the refund of VAT to taxable persons not established in the territory of the country — Annex A — Application for a refund — Meaning of signature of that application — National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent)
Date: 2009-12-03
Institutions: Court of Justice
Subjects: Germany, approximation of laws, assessment of prices, interpretation of the law, turnover








C_2010024EN.01001202.xml










30.1.2010   


EN


Official Journal of the European Union


C 24/12





Judgment of the Court (Fourth Chamber) of 3 December 2009 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Yaesu Europe BV v Bundeszentralamt für Steuern
(Case C-433/08) (1)

(Eighth VAT Directive - Arrangements for the refund of VAT to taxable persons not established in the territory of the country - Annex A - Application for a refund - Meaning of ‘signature’ of that application - National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent)
2010/C 24/19
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: Yaesu Europe BV

Defendant: Bundeszentralamt für Steuern

Re:

Reference for a preliminary ruling — Bundesfinanzhof (Germany) — Interpretation of the specimen application in Annex A to the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ 1979 L 331, p. 11) — ‘Signature’ as referred to in the model application for a refund — National legislation requiring the personal signature of the applicant, or of the applicant’s statutory representative, and ruling out signature by an agent

Operative part of the judgment

‘Signature’ of an application for a refund of value added tax, as referred to in the specimen form set out in Annex A to the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country, is a Community law notion which must be interpreted uniformly to the effect that such a refund application need not necessarily be signed by the taxable person in person and that the signature of an agent may be sufficient for those purposes.


(1)  OJ C 313, 6.12.2008.
Case T-491/09: Action brought on 3 December 2009 — Spain v Commission
Date: 2009-12-03
Institutions: General Court
Subjects: EU financing, action for annulment (EU), agricultural expenditure, aid to agriculture, common agricultural policy, fund (EU)








C_2010037EN.01004401.xml










13.2.2010   


EN


Official Journal of the European Union


C 37/44





Action brought on 3 December 2009 — Spain v Commission
(Case T-491/09)
2010/C 37/62
Language of the case: Spanish

Parties


Applicant: Kingdom of Spain (represented by: M. Muñoz Pérez)

Defendant: European Commission

Form of order sought







—


annul Commission Decision 2009/721/EC of 24 September 2009 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD), in so far as it is the object of the present action; and










—


order the Commission to pay the costs.





Pleas in law and main arguments

In support of its action, the applicant relies on the following pleas:






1.


Infringement, with regard to the financial correction applicable to aid to olive oil production, of Article 7(4) of Regulation 1258/1999 (1) and Article 31(1) of Regulation 1290/2005, (2) since the contested decision applies them in inappropriate circumstances, given that the theoretical irregularities relied on by the Commission to justify the financial corrective measures decided upon are insufficient.










2.


That the irregularities alleged by the Commission concerning the financial correction applicable to aid for premiums for ovines and caprines do not exist, which implies that the contested decision infringed Article 7(4) of Regulation 1258/1999 and Article 31(1) of Regulation 1290/2005, by applying those provisions in inappropriate circumstances. It is alleged, in that regard, that on-the-spot checks were carried out during the retention period, in accordance with Article 24(2) of Regulation 2419/2001, (3) and that the problems alleged by the Commission in relation to the registration books of farms and to the fact that the inspectors made no observations concerning registrations not carried out, do not affect the determination of the number of animals eligible for subsidy of the farm throughout the entire retention period.






(1)  Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (OJ 1999 L 160, p. 103).

(2)  Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ 2005 L 209, p. 1).

(3)  Regulation (EC) No 2419/2001 of 11 December 2001 laying down detailed rules for applying the integrated administration and control system for certain Community aid schemes established by Council Regulation (EEC) No 3508/92 (OJ 2001 L 327, p. 11).
Commission Regulation (EU) No 1191/2009 of 3 December 2009 fixing the maximum reduction in the duty on maize imported under the invitation to tender issued in Regulation (EC) No 677/2009
Date: 2009-12-03
Institutions: European Commission
Subjects: CCT duties, Portugal, award of contract, import, maize, tariff quota, tariff reduction








L_2009318EN.01005101.xml










4.12.2009   


EN


Official Journal of the European Union


L 318/51








            COMMISSION REGULATION (EU) No 1191/2009
of 3 December 2009
         
fixing the maximum reduction in the duty on maize imported under the invitation to tender issued in Regulation (EC) No 677/2009


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1), and in particular Article 144(1) in conjunction with Article 4 thereof,

Whereas:







(1)


An invitation to tender for the maximum reduction in the duty on maize imported into Portugal from third countries was opened by Commission Regulation (EC) No 677/2009 (2).












(2)


Under Article 8 of Commission Regulation (EC) No 1296/2008 of 18 December 2008 laying down detailed rules for the application of tariff quotas for imports of maize and sorghum into Spain and imports of maize into Portugal (3) the Commission, in accordance the procedure laid down in Article 195(2) of Regulation (EC) No 1234/2007, may decide to fix a maximum reduction in the import duty. In fixing this maximum the criteria provided for in Articles 7 and 8 of Regulation (EC) No 1296/2008 must be taken into account.












(3)


A contract is awarded to any tenderer whose tender is equal to or less than the maximum reduction in the duty.












(4)


The Management Committee for the Common Organisation of Agricultural Markets has not delivered an opinion within the time limit set by its Chair,





HAS ADOPTED THIS REGULATION:



Article 1
For tenders lodged from 27 November 2009 to 3 December 2009 under the invitation to tender issued in Regulation (EC) No 677/2009, the maximum reduction in the duty on maize imported shall be EUR 16,89/t for a total maximum quantity of 125 300 t.


Article 2
This Regulation shall enter into force on 4 December 2009.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 3 December 2009.


For the Commission, On behalf of the President,

Jean-Luc DEMARTY
            

Director-General for Agriculture and Rural Development






(1)  
            OJ L 299, 16.11.2007, p. 1.

(2)  
            OJ L 196, 28.7.2009, p. 7.

(3)  
            OJ L 340, 19.12.2008, p. 57.
Case C-499/09: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 December 2009 — Hans-Joachim Flebbe Filmtheater GmbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst
Date: 2009-12-03
Institutions: Court of Justice
Subjects: VAT, delivery, distributive trades, interpretation of the law, prepared foodstuff, provision of services, tax harmonisation








C_2010063EN.01002201.xml










13.3.2010   


EN


Official Journal of the European Union


C 63/22





Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 December 2009 — Hans-Joachim Flebbe Filmtheater GmbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst
(Case C-499/09)
2010/C 63/35
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: Hans-Joachim Flebbe Filmtheater GmbH & Co. KG

Defendant: Finanzamt Hamburg-Barmbek-Uhlenhorst

Questions referred







1.


Does the sale of dishes or meals prepared for immediate consumption constitute a supply of goods within the meaning of Article 5 of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes?










2.


Does the answer to Question 1 depend on whether additional service elements are supplied (the provision, for use, of tables, chairs and other facilities for consumption, the experience of a visit to the cinema)?










3.


In the event that Question 1 is answered in the affirmative: is the term ‘foodstuffs for human consumption’ in Category 1 of Annex H to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes to be interpreted as covering only ‘take away’ foodstuffs as typically sold in the grocery business, or does it also cover dishes and meals which have been prepared by boiling, grilling, roasting, baking or other means for immediate consumption?






(1)  OJ 1977 L 145, p. 1
Case C-497/09: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 December 2009 — Finanzamt Burgdorf v Manfred Bog
Date: 2009-12-03
Institutions: Court of Justice
Subjects: VAT, delivery, distributive trades, interpretation of the law, prepared foodstuff, provision of services, tax harmonisation








C_2010063EN.01002102.xml










13.3.2010   


EN


Official Journal of the European Union


C 63/21





Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 December 2009 — Finanzamt Burgdorf v Manfred Bog
(Case C-497/09)
2010/C 63/34
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: Finanzamt Burgdorf

Defendant: Manfred Bog

Questions referred







1.


Does the sale of dishes or meals prepared for immediate consumption constitute a supply of goods within the meaning of Article 5 of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes?










2.


Does the answer to Question 1 depend on whether additional service elements are supplied (the provision of facilities for consumption)?










3.


In the event that Question 1 is answered in the affirmative: is the term ‘foodstuffs for human consumption’ in Category 1 of Annex H to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes to be interpreted as covering only ‘take away’ foodstuffs as typically sold in the grocery business, or does it also cover dishes and meals which have been prepared by boiling, grilling, roasting, baking or other means for immediate consumption?






(1)  OJ 1977 L 145, p. 1.
Case T-223/08: Judgment of the Court of First Instance of 3 December 2009 — Iranian Tobacco v OHIM — AD Bulgartabac (Bahman) (Community trade mark — Revocation proceedings — Figurative Community trade mark Bahman — Interest in bringing proceedings not required — Article 55(1)(a) of Regulation (EC) No 40/94 (now Article 56(1)(a) of Regulation (EC) No 207/2009))
Date: 2009-12-03
Institutions: General Court
Subjects: EU trade mark, European Union Intellectual Property Office, action for annulment (EU), tobacco, tobacco industry, trade-mark law








C_2010024EN.01004802.xml










30.1.2010   


EN


Official Journal of the European Union


C 24/48





Judgment of the Court of First Instance of 3 December 2009 — Iranian Tobacco v OHIM — AD Bulgartabac (Bahman)
(Case T-223/08) (1)

(Community trade mark - Revocation proceedings - Figurative Community trade mark Bahman - Interest in bringing proceedings not required - Article 55(1)(a) of Regulation (EC) No 40/94 (now Article 56(1)(a) of Regulation (EC) No 207/2009))
2010/C 24/84
Language of the case: German

Parties


Applicant: Iranian Tobacco Co. (Tehran, Iran) (represented by: M. Beckensträter, lawyer)

Defendant: Office for Harmonisation in the Internal Market (Trade Marks and Designs) (represented by: A. Poch, acting as Agent)

Other party to the proceedings before the Board of Appeal of OHIM intervening before the Court of First Instance: AD Bulgartabac Holding Sofia (Sofia, Bulgaria) (represented by: M. Maček, lawyer)

Re:

Action brought against the decision of the First Board of Appeal of OHIM of 10 April 2008 in Case R 709/2007-1 concerning revocation proceedings between AD Bulgartabac Holding Sofia and Iranian Tobacco Co.

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


orders Iranian Tobacco to pay the costs.






(1)  OJ C 223 of 30.8.2008