do-me/EUR-LEX huggingface dataset:
Case C-618/11: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 1 December 2011 — TVI Televisão Independente, SA v Fazenda Pública
Date: 2011-12-01
Institutions: Court of Justice
Subjects: VAT, advertising, basis of tax assessment, provision of services








C_2012049EN.01001601.xml










18.2.2012   


EN


Official Journal of the European Union


C 49/16





Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 1 December 2011 — TVI Televisão Independente, SA v Fazenda Pública
(Case C-618/11)
2012/C 49/26
Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings


Appellant: TVI Televisão Independente, SA

Respondent: Fazenda Pública

Questions referred







1.


Is Article 16(1) of the CIVA [VAT Code], as interpreted in the judgment under appeal (to the effect that the commercial advertising screening tax is inherent in the supply of advertising services, so that it should be included in the taxable amount of the supply of services for the purposes of VAT), compatible with Article 11(A)(1)(a) of Directive 77/388/EC (1) (now Article 73 of Council Directive 2006/112/EC (2) of 28 November 2006) and, in particular, with the concept of ‘consideration which has been or is to be obtained by the supplier … for such supplies’?










2.


Is Article 16(6)(c) of the CIVA, as interpreted in the judgment under appeal (to the effect that the commercial advertising screening tax does not constitute an amount paid in the name and on behalf of the customer of the services, even though it is accounted for in third party suspense accounts and is intended to be paid to public bodies, so that it is not excluded from the taxable amount for the purposes of VAT) compatible with Article 11(A)(3)(c) of Directive 77/388/EC (now Article 79(c) of Council Directive 2006/112/EC of 28 November 2006) and, in particular, with the concept of ‘amounts received by a taxable person from his purchaser or customer as repayment for expenses paid out in the name and for the account of the latter and which are entered in his books in a suspense account’?






(1)  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).

(2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
Case C-250/08: Judgment of the Court (First Chamber) of 1 December 2011 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Free movement of persons — Purchase of immovable property intended as a new principal residence — Calculation of a tax advantage — Registration duties — Cohesion of the tax system)
Date: 2011-12-01
Institutions: Court of Justice
Subjects: capital transfer tax, purchase, residence, single-family housing, tax relief








C_2012032EN.01000201.xml










4.2.2012   


EN


Official Journal of the European Union


C 32/2





Judgment of the Court (First Chamber) of 1 December 2011 — European Commission v Kingdom of Belgium
(Case C-250/08) (1)

(Failure of a Member State to fulfil obligations - Free movement of persons - Purchase of immovable property intended as a new principal residence - Calculation of a tax advantage - Registration duties - Cohesion of the tax system)
2012/C 32/02
Language of the case: Dutch

Parties


Applicant: European Commission (represented by: P. van Nuffel, R. Lyal and W. Roels, acting as Agents)

Defendant: Kingdom of Belgium (represented by: L. Van den Broeck, acting as Agent, and by B. van de Walle de Ghelcke, advocaat)

Intervening party in support of the defendant: Republic of Hungary (represented by: R. Somssich, K. Borvölgyi and M.Z. Fehér, acting as Agents)

Re:

Failure of a Member State to fulfil obligations — Breach of Articles 18 EC, 43 EC and 56 EC and of Articles 31 EEA and 40 EEA — Calculation of a tax advantage upon purchase of immovable property intended as a new principal place of residence — Registration fees paid upon the purchase of a previous principal place of residence taken into account only if that place of residence was situated in the Flemish Region

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders the European Commission to pay the costs.






(1)  OJ C 223, 30.8.2008.
Euro exchange rates
Date: 2011-12-01
Institutions: European Commission
Subjects: euro, exchange rate








C_2011350EN.01000801.xml










1.12.2011   


EN


Official Journal of the European Union


C 350/8





Euro exchange rates (1)

30 November 2011
2011/C 350/04

1 euro =











 


Currency


Exchange rate




USD


US dollar


1,3418




JPY


Japanese yen


104,00




DKK


Danish krone


7,4370




GBP


Pound sterling


0,85580




SEK


Swedish krona


9,1460




CHF


Swiss franc


1,2265




ISK


Iceland króna


 




NOK


Norwegian krone


7,7530




BGN


Bulgarian lev


1,9558




CZK


Czech koruna


25,321




HUF


Hungarian forint


307,63




LTL


Lithuanian litas


3,4528




LVL


Latvian lats


0,6979




PLN


Polish zloty


4,5080




RON


Romanian leu


4,3535




TRY


Turkish lira


2,4622




AUD


Australian dollar


1,3165




CAD


Canadian dollar


1,3678




HKD


Hong Kong dollar


10,4436




NZD


New Zealand dollar


1,7380




SGD


Singapore dollar


1,7261




KRW


South Korean won


1 530,29




ZAR


South African rand


10,9570




CNY


Chinese yuan renminbi


8,5567




HRK


Croatian kuna


7,5025




IDR


Indonesian rupiah


12 225,17




MYR


Malaysian ringgit


4,2602




PHP


Philippine peso


58,568




RUB


Russian rouble


41,5475




THB


Thai baht


41,596




BRL


Brazilian real


2,4341




MXN


Mexican peso


18,2109




INR


Indian rupee


70,1160






(1)  Source: reference exchange rate published by the ECB.
Case C-253/09: Judgment of the Court (First Chamber) of 1 December 2011 — Commission v Republic of Hungary (Failure of a Member State to fulfil obligations — Freedom of movement for persons — Freedom of establishment — Purchase of property for use as a new principal residence — Establishing the basis of assessment for the tax levied on the purchase of real property — Deduction of the value of the residence sold from the value of the residence purchased — Exclusion of that deduction if the property sold is not situated within the national territory)
Date: 2011-12-01
Institutions: Court of Justice
Subjects: capital transfer tax, purchase, residence, single-family housing, tax relief








C_2012032EN.01000302.xml










4.2.2012   


EN


Official Journal of the European Union


C 32/3





Judgment of the Court (First Chamber) of 1 December 2011 — Commission v Republic of Hungary
(Case C-253/09) (1)

(Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of establishment - Purchase of property for use as a new principal residence - Establishing the basis of assessment for the tax levied on the purchase of real property - Deduction of the value of the residence sold from the value of the residence purchased - Exclusion of that deduction if the property sold is not situated within the national territory)
2012/C 32/05
Language of the case: Hungarian

Parties


Applicant: European Commission (represented by: R. Lyal and K. Talabér-Ritz, Agents)

Defendant: Republic of Hungary (represented by: R. Somssich and M.Z. Fehér, Agents)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 18 EC, 39 EC and 43 EC and Articles 28 and 31 of the EEA Agreement — National legislation on the tax levied on the purchase of real property which, when the basis of assessment for that tax is established, makes the deduction of the value of the residence sold from the value of the residence purchased conditional upon the residence sold being located within the national territory

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders the European Commission to pay the costs.






(1)  OJ C 223, 26.9.2009.
2011/811/EU: Council Decision of 1 December 2011 appointing a Belgian member of the European Economic and Social Committee
Date: 2011-12-01
Institutions: Council of the European Union
Subjects: Belgium, European Economic and Social Committee, appointment of members








L_2011324EN.01003101.xml










7.12.2011   


EN


Official Journal of the European Union


L 324/31








            COUNCIL DECISION
         
of 1 December 2011
         
appointing a Belgian member of the European Economic and Social Committee
(2011/811/EU)


THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 302 thereof,


Having regard to the proposal of the Belgian Government,


Having regard to the opinion of the European Commission,

Whereas:







(1)


On 13 September 2010 the Council adopted Decision 2010/570/EU, Euratom appointing the members of the European Economic and Social Committee for the period from 21 September 2010 to 20 September 2015 (1).












(2)


A member’s seat on the European Economic and Social Committee has become vacant following the end of the term of office of Mr Robert de MÛELENAERE,





HAS ADOPTED THIS DECISION:



Article 1
Baron Philippe de BUCK van OVERSTRAETEN, Director-General, BusinessEurope, is hereby appointed as a member of the European Economic and Social Committee for the remainder of the current term of office, which runs until 20 September 2015.


Article 2
This Decision shall enter into force on the day of its adoption.




Done at Brussels, 1 December 2011.


For the Council


The President

W. KOSINIAK-KAMYSZ
            





(1)  
            OJ L 251, 25.9.2010, p. 8.
Case C-492/10: Judgment of the Court (First Chamber) of 1 December 2011 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Auβenstelle Linz — Austria) — Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr (Taxation — Directive 69/335/EEC — Indirect taxes — Raising of capital — Article 4(2)(b) — Transactions subject to capital duty — Increase in the assets of a company — Contribution made by a member — Absorption of losses by virtue of an undertaking given before the losses were sustained)
Date: 2011-12-01
Institutions: Court of Justice
Subjects: capital increase, economic concentration, share capital, tax on capital








C_2012032EN.01001101.xml










4.2.2012   


EN


Official Journal of the European Union


C 32/11





Judgment of the Court (First Chamber) of 1 December 2011 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Auβenstelle Linz — Austria) — Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr
(Case C-492/10) (1)

(Taxation - Directive 69/335/EEC - Indirect taxes - Raising of capital - Article 4(2)(b) - Transactions subject to capital duty - Increase in the assets of a company - Contribution made by a member - Absorption of losses by virtue of an undertaking given before the losses were sustained)
2012/C 32/18
Language of the case: German

Referring tribunal

Unabhängiger Finanzsenat, Auβenstelle Linz

Parties to the main proceedings


Applicant: Immobilien Linz GmbH & Co. KG

Defendant: Finanzamt Freistadt Rohrbach Urfahr

Re:

Reference for a preliminary ruling — Unabhängiger Finanzsenat, Auβenstelle Linz — Interpretation of Article 4(2)(b) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ, English Special Edition 1969 (II), p. 412) — Transactions subject to capital duty — Increase in the assets of a capital company — Possible inclusion in those assets of an undertaking given by a public body, which is the sole member of that company, to absorb the company’s losses

Operative part of the judgment

Article 4(2)(b) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC of 10 June 1985, must be interpreted as meaning that the absorption by a member of a company’s losses pursuant to an undertaking given by the member before the losses were sustained, the sole purpose of which was to cover such losses, does not increase the assets of that company.


(1)  OJ C 13, 15.1.2011.
2011/813/EU: Council Decision of 1 December 2011 appointing a Spanish alternate member of the Committee of the Regions
Date: 2011-12-01
Institutions: Council of the European Union
Subjects: European Committee of the Regions, Spain, appointment of members








L_2011324EN.01003301.xml










7.12.2011   


EN


Official Journal of the European Union


L 324/33








            COUNCIL DECISION
         
of 1 December 2011
         
appointing a Spanish alternate member of the Committee of the Regions
(2011/813/EU)


THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 305 thereof,


Having regard to the proposal of the Spanish Government,

Whereas:







(1)


On 22 December 2009 and on 18 January 2010, the Council adopted Decisions 2009/1014/EU (1) and 2010/29/EU (2) appointing the members and alternate members of the Committee of the Regions for the period from 26 January 2010 to 25 January 2015.












(2)


An alternate member’s seat has become vacant following the end of the term of office of Mr Miguel LUCENA BARRANQUERO,





HAS ADOPTED THIS DECISION:



Article 1
The following is hereby appointed as alternate member to the Committee of the Regions for the remainder of the current term of office, which runs until 25 January 2015:






—


Ms Elvira SAINT-GERONS HERRERA, Secretaria General de Acción Exterior de la Junta de Andalucía.






Article 2
This Decision shall enter into force on the day of its adoption.




Done at Brussels, 1 December 2011.


For the Council


The President

W. KOSINIAK-KAMYSZ
            





(1)  
            OJ L 348, 29.12.2009, p. 22.

(2)  
            OJ L 12, 19.1.2010, p. 11.
2011/816/EU: Decision of the European Central Bank of 1 December 2011 on the approval of the volume of coin issuance in 2012 (ECB/2011/21)
Date: 2011-12-01
Institutions: European Central Bank
Subjects: euro, euro area, issuing of currency








L_2011324EN.01003701.xml










7.12.2011   


EN


Official Journal of the European Union


L 324/37








            DECISION OF THE EUROPEAN CENTRAL BANK
         
of 1 December 2011
         
on the approval of the volume of coin issuance in 2012
(ECB/2011/21)
(2011/816/EU)


THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 128(2) thereof,

Whereas:







(1)


The European Central Bank (ECB) has the exclusive right from 1 January 1999 to approve the volume of coins issued by the Member States whose currency is the euro.












(2)


The Member States whose currency is the euro have submitted to the ECB for approval their estimates of the volume of euro coins to be issued in 2012, supplemented by explanatory notes on the forecasting methodology,





HAS ADOPTED THIS DECISION:



Article 1

Approval of the volume of euro coins to be issued in 2012

The ECB hereby approves the volume of euro coins to be issued by the Member States whose currency is the euro in 2012 as described in the following table:






(EUR million)




 


Issuance of coins intended for circulation and issuance of collector coins
(not intended for circulation) in 2012




Belgium


196,0 




Germany


668,0 




Estonia


12,7 




Ireland


31,2 




Greece


25,4 




Spain


250,0 




France


310,0 




Italy


128,4 




Cyprus


13,1 




Luxembourg


35,0 




Malta


10,5 




Netherlands


63,8 




Austria


264,0 




Portugal


28,5 




Slovenia


26,0 




Slovakia


32,2 




Finland


60,0 






Article 2

Final provision

This Decision is addressed to the Member States whose currency is the euro.




Done at Frankfurt am Main, 1 December 2011.


The President of the ECB

Mario DRAGHI
Amendment of Decision 2002/546/EC as regards its period of application * European Parliament legislative resolution of 1 December 2011 on the proposal for a Council decision amending Decision 2002/546/EC as regards its period of application (COM(2011)0443 – C7-0233/2011 – 2011/0192(CNS))
Date: 2011-12-01
Institutions: Committee on Regional Development, European Parliament
Subjects: amendment of a law, application of EU law, proposal (EU)








CE2013165EN.01010402.xml










11.6.2013   


EN


Official Journal of the European Union


CE 165/104





Thursday 1 December 2011Amendment of Decision 2002/546/EC as regards its period of application *
P7_TA(2011)0528
European Parliament legislative resolution of 1 December 2011 on the proposal for a Council decision amending Decision 2002/546/EC as regards its period of application (COM(2011)0443 – C7-0233/2011 – 2011/0192(CNS))
2013/C 165 E/19
(Special legislative procedure – consultation)

The European Parliament,






—


having regard to the Commission proposal to the Council (COM(2011)0443),










—


having regard to Article 349 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0233/2011),










—


having regard to Rules 55 and 46(1) of its Rules of Procedure,










—


having regard to the report of the Committee on Regional Development (A7-0381/2011),










1.


Approves the Commission proposal;










2.


Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;










3.


Asks the Council to consult Parliament again if it intends to substantially amend the text approved by Parliament;










4.


Instructs its President to forward its position to the Council, the Commission and the national parliaments.
Case C-222/11 P: Order of the Court (Sixth Chamber) of 1 December 2011 — Longevity Health Products, Inc. v Office for Harmonisation in the Internal Market (Trade Marks and Designs), Performing Science LLC (Appeal — Community trade mark — Regulation (EC) No 40/94 — Article 7(1)(d) — Word sign ‘5 HTP’ — Application for a declaration of invalidity — Appeal manifestly unfounded)
Date: 2011-12-01
Institutions: Court of Justice
Subjects: EU trade mark, medical plant, registered trade mark, trade-mark law








C_2012073EN.01001202.xml










10.3.2012   


EN


Official Journal of the European Union


C 73/12





Order of the Court (Sixth Chamber) of 1 December 2011 — Longevity Health Products, Inc. v Office for Harmonisation in the Internal Market (Trade Marks and Designs), Performing Science LLC
(Case C-222/11 P) (1)

(Appeal - Community trade mark - Regulation (EC) No 40/94 - Article 7(1)(d) - Word sign ‘5 HTP’ - Application for a declaration of invalidity - Appeal manifestly unfounded)
2012/C 73/21
Language of the case: German

Parties


Appellant: Longevity Health Products, Inc (represented by: J. Korab, Rechtsanwalt)

Other parties to the proceedings: Office for Harmonisation in the Internal Market (Trade Marks and Designs) (represented by: G. Schneider, Agent), Performing Science LLC

Re:

Appeal against the judgment of the General Court (Sixth Chamber) of 9 March 2011 in Case T-190/09 Longevity Health Products v OHIM — Performing Science (5 HTP) relating to an action brought against the decision of the Fourth Board of Appeal of OHIM of 21 April 2009 (Case R 595/2008-4) concerning invalidity proceedings between Performing Science LLC and Longevity Health Products, Inc. — Distinctive character of the word sign 5 HTP

Operative part of the order







1.


The appeal is dismissed.










2.


Longevity Health Products Inc. is ordered to pay the costs.






(1)  OJ C 252, 27.8.2011.