do-me/EUR-LEX huggingface dataset:
Case C-380/11: Judgment of the Court (Fourth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Tribunal administratif (Luxembourg)) — DI. VI. Finanziaria SAPA di Diego della Valle & C. v Administration des contributions en matière d’impôts (Freedom of establishment — Article 49 TFEU — Tax legislation — Capital tax — Conditions for granting a reduction in capital tax — Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State — Restriction — Justification — Overriding reasons in the public interest)
Date: 2012-09-06
Institutions: Court of Justice
Subjects: legal domicile, tax relief, taxpayer, wealth tax








C_2012355EN.01000701.xml










17.11.2012   


EN


Official Journal of the European Union


C 355/7





Judgment of the Court (Fourth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Tribunal administratif (Luxembourg)) — DI. VI. Finanziaria SAPA di Diego della Valle & C. v Administration des contributions en matière d’impôts
(Case C-380/11) (1)

(Freedom of establishment - Article 49 TFEU - Tax legislation - Capital tax - Conditions for granting a reduction in capital tax - Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State - Restriction - Justification - Overriding reasons in the public interest)
2012/C 355/10
Language of the case: French

Referring court

Tribunal administratif

Parties to the main proceedings


Applicant: DI. VI. Finanziaria SAPA di Diego della Valle & C.

Defendant: Administration des contributions en matière d’impôts

Re:

Reference for a preliminary ruling — Tribunal administratif — Interpretation of Article 49 TFEU — Freedom of establishment — Tax legislation — Capital tax — National legislation making the grant of a reduction in capital tax conditional upon remaining liable to that tax in the Member State concerned for the next five tax years — Situation where a company is no longer liable for capital tax following the transfer of its seat to another Member State

Operative part of the judgment

Article 49 TFEU must be interpreted, in circumstances such as those at issue in the main proceedings, as precluding legislation of a Member State which makes the grant of a reduction in capital tax conditional upon remaining liable to that tax for the next five tax years.


(1)  OJ C 298, 8.10.2011.
Case C-96/11 P: Judgment of the Court (Eighth Chamber) of 6 September 2012 — August Storck KG v Office for Harmonisation in the Internal Market (Trade Marks and Designs) (Appeal — Community trade mark — Absolute ground for refusal — Lack of distinctive character — Three-dimensional sign consisting of the shape of a chocolate mouse)
Date: 2012-09-06
Institutions: Court of Justice
Subjects: EU trade mark, confectionery product, registered trade mark, trade-mark law








C_2012331EN.01000701.xml










27.10.2012   


EN


Official Journal of the European Union


C 331/7






Judgment of the Court (Eighth Chamber) of 6 September 2012 — August Storck KG v Office for Harmonisation in the Internal Market (Trade Marks and Designs)
(Case C-96/11 P) (1)

(Appeal - Community trade mark - Absolute ground for refusal - Lack of distinctive character - Three-dimensional sign consisting of the shape of a chocolate mouse)
(2012/C 331/10)
Language of the case: German

Parties


Appellant: August Storck KG (represented by: T. Reher and R.W. Staub, Rechtsanwälte)

Other party to the proceedings: Office for Harmonisation in the Internal Market (Trade Marks and Designs) (represented by: R. Manea and G. Schneider, acting as Agents)

Re:

Appeal against the judgment of the General Court (First Chamber) of 17 December 2010 in Case T-13/09 Storck v OHIM, by which the General Court dismissed the action for annulment brought against the decision of the Fourth Board of Appeal of OHIM of 12 November 2008, rejecting the appeal filed against the decision of the Examiners refusing registration of a three-dimensional sign in the shape of a chocolate mouse as a Community trade mark for certain goods in Class 30 — Distinctive character of the mark

Operative part of the judgment

The Court:






1.


Dismisses the appeal;










2.


Orders August Storck KG to pay the costs.






(1)  OJ C 152, 21.5.2011.
Case C-308/11: Judgment of the Court (Fifth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Oberlandesgericht Frankfurt am Main — Germany) — Chemische Fabrik Kreussler & Co. GmbH v Sunstar Deutschland GmbH, formerly John O. Butler GmbH (Directive 2001/83/EC — Medicinal products for human use — Article 1(2)(b) — Meaning of ‘medicinal product by function’ — Definition of the term ‘pharmacological action’ )
Date: 2012-09-06
Institutions: Court of Justice
Subjects: interpretation of the law, medicinal product, pharmaceutical legislation








C_2012331EN.01000901.xml










27.10.2012   


EN


Official Journal of the European Union


C 331/9






Judgment of the Court (Fifth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Oberlandesgericht Frankfurt am Main — Germany) — Chemische Fabrik Kreussler & Co. GmbH v Sunstar Deutschland GmbH, formerly John O. Butler GmbH
(Case C-308/11) (1)

(Directive 2001/83/EC - Medicinal products for human use - Article 1(2)(b) - Meaning of ‘medicinal product by function’ - Definition of the term ‘pharmacological action’)
(2012/C 331/13)
Language of the case: German

Referring court

Oberlandesgericht Frankfurt am Main

Parties to the main proceedings


Applicant: Chemische Fabrik Kreussler & Co. GmbH

Defendant: Sunstar Deutschland GmbH, formerly John O. Butler GmbH

Re:

Reference for a preliminary ruling — Oberlandesgericht Frankfurt am Main — Interpretation of Article 1(2)(b) of Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (OJ 2001 L 311, p. 67), as amended by Directive 2004/27/EC of the European Parliament and of the Council of 31 March 2004 (OJ 2004 L 136, p. 34) — Classification of a product as a medicinal product — Mouthwash containing 0,12 % chlorhexidine — Definition of ‘pharmacological action’

Operative part of the judgment







1.


Article 1(2)(b) of Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use, as amended by Directive 2004/27/EC of the European Parliament and of the Council of 31 March 2004, must be interpreted as meaning that, for the purpose of defining the term ‘pharmacological action’ within the meaning of that provision, account may be taken of the definition of that term in the Guidance Document on the demarcation between the Cosmetic Products Directive 76/768 and the Medicinal Products Directive 2001/83 as agreed between the Commission services and the competent authorities of the Member States.










2.


Article 1(2)(b) of Directive 2001/83 must be interpreted as meaning that, for a substance to be regarded as exerting a ‘pharmacological action’ within the meaning of that provision, it is not necessary for there to be an interaction between the molecules of which it consists and a cellular constituent of the user’s body, as an interaction between that substance and any cellular constituent present within the user’s body may be sufficient.






(1)  OJ C 282, 24.9.2011.
Case C-524/11: Judgment of the Court (Sixth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Lowlands Design Holding BV v Minister van Financiën (Common Customs Tariff — Combined Nomenclature — Tariff classification — Romper bags for babies and young children — Subheadings 62092000 or 62114290 )
Date: 2012-09-06
Institutions: Court of Justice
Subjects: clothing industry, common customs tariff, early childhood, interpretation of the law, specification of tariff heading








C_2012331EN.01001202.xml










27.10.2012   


EN


Official Journal of the European Union


C 331/12






Judgment of the Court (Sixth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Lowlands Design Holding BV v Minister van Financiën
(Case C-524/11) (1)

(Common Customs Tariff - Combined Nomenclature - Tariff classification - Romper bags for babies and young children - Subheadings 6209 20 00 or 6211 42 90)
(2012/C 331/19)
Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings


Applicant: Lowlands Design Holding BV

Defendant: Minister van Financiën

Re:

Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of 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 (OJ 1987 L 256, p. 1) and of Commission Regulation (EC) No 651/2007 of 8 June 2007 concerning the classification of certain goods in the Combined Nomenclature (OJ 2007 L 153, p. 3) — Sleeping bags for babies and for children

Operative part of the judgment

The Combined Nomenclature forming 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 1719/2005 of 27 October 2005, must be interpreted as meaning that romper bags such as those at issue in the main proceedings must be classified under subheading 6209 20 00 as ‘babies’ garments and clothing accessories, of cotton’ if, on account of their size, they are suitable for young children of a body height not exceeding 86 cm. If that is not the case, those products must be classified under subheading 6211 42 90 as ‘other garments, women’s or girls’, of cotton’.


(1)  OJ C 25, 28.1.2011.
Case T-398/12: Action brought on 6 September 2012 — Cosma Moden v OHIM — s.Oliver Bernd Freier (COSMA)
Date: 2012-09-06
Institutions: General Court
Subjects: EU trade mark, registered trade mark, textile industry, trade-mark law








C_2012331EN.01003002.xml










27.10.2012   


EN


Official Journal of the European Union


C 331/30






Action brought on 6 September 2012 — Cosma Moden v OHIM — s.Oliver Bernd Freier (COSMA)
(Case T-398/12)
(2012/C 331/58)
Language in which the application was lodged: German

Parties


Applicant: Cosma Moden GmbH & Co. KG (Emsdetten, Germany) (represented by: J. Meyer, lawyer)

Defendant: Office for Harmonisation in the Internal Market (Trade Marks and Designs)

Other party to the proceedings before the Board of Appeal: s.Oliver Bernd Freier GmbH & Co. KG (Rottendorf, Gemany)

Form of order sought

The applicant claims that the Court should:






—


annul the decision of the Fourth Board of Appeal of the Office for Harmonisation in the Internal Market (Trade Marks and Designs) of 4 July 2012 in Case R 2011/2010-4 in respect of Community trade mark application No 6 589 808 and alter that decision to the effect that the appeal is well founded and that the opposition must as a result also be rejected as to the remainder;










—


order the defendant to pay the costs including those incurred in the course of the appeal proceedings.





Pleas in law and main arguments


Applicant for a Community trade mark: the applicant

Community trade mark concerned: the word mark ‘COSMA’ for goods and services in Classes 24, 25 and 35 — Community trade mark application No 6 589 808

Proprietor of the mark or sign cited in the opposition proceedings: s.Oliver Bernd Freier GmbH & Co. KG

Mark or sign cited in opposition: the figurative mark including the word element ‘comma’ and the national word mark ‘comma’ for goods and services in Classes 3, 6, 9, 14, 18, 20, 25, 26, 28 and 35

Decision of the Opposition Division: the opposition was upheld in part

Decision of the Board of Appeal: the appeal was dismissed

Pleas in law: Infringement of Article 8(1)(b) of Regulation No 207/2009