do-me/EUR-LEX huggingface dataset:
Case C-169/12: Judgment of the Court (Sixth Chamber) of 16 May 2013 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — TNT Express Worldwide (Poland) sp. z o.o. v Minister Finansów (Value added tax — Directive 2006/112/EC — Article 66(a) to (c) — Transport and shipping services — Chargeability — Date on which payment is received and no later than 30 days from the date on which the services are supplied — Invoice issued earlier)
Date: 2013-05-16
Institutions: Court of Justice
Subjects: Poland, VAT, claim, deadline for payment, interpretation of the law, invoicing, provision of services, transport company








C_2013225EN.01003101.xml










3.8.2013   


EN


Official Journal of the European Union


C 225/31





Judgment of the Court (Sixth Chamber) of 16 May 2013 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — TNT Express Worldwide (Poland) sp. z o.o. v Minister Finansów
(Case C-169/12) (1)

(Value added tax - Directive 2006/112/EC - Article 66(a) to (c) - Transport and shipping services - Chargeability - Date on which payment is received and no later than 30 days from the date on which the services are supplied - Invoice issued earlier)
2013/C 225/51
Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings


Applicant: TNT Express Worldwide (Poland) sp. z o.o.

Defendant: Minister Finansów

Re:

Request for a preliminary ruling — Naczelny Sad Administracyjny (Poland) — Interpretation of Article 66 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended — National legislation fixing the time when liability to pay VAT in respect of supplies of transport and shipping services arises on the date when the price is paid and no later than 30 days from the date on which those services are supplied, even when the invoice is issued earlier

Operative part of the judgment

Article 66 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/117/EC of 16 December 2008, is to be interpreted as precluding national legislation which provides that, in respect of transport and shipping services, value added tax is to become chargeable on the date on which payment is received in full or in part, but no later than 30 days from the date on which those services are supplied, even where the invoice has been issued earlier and specifies a later deadline for payment.


(1)  OJ C 209, 14.7.2012.
Case T-530/10: Judgment of the General Court of 16 May 2013 — Reber v OHIM — Klusmeier (Wolfgang Amadeus Mozart PREMIUM) (Community trade mark — Opposition proceedings — Application for Community word mark Wolfgang Amadeus Mozart PREMIUM — Earlier national figurative marks W. Amadeus Mozart — No genuine use of the earlier mark — Article 15(1), first subparagraph and second subparagraph(a), and Article 42(2) and (3) of Regulation (EC) No 207/2009)
Date: 2013-05-16
Institutions: General Court
Subjects: EU trade mark, registered trade mark, trade-mark law








C_2013189EN.01001802.xml










29.6.2013   


EN


Official Journal of the European Union


C 189/18





Judgment of the General Court of 16 May 2013 — Reber v OHIM — Klusmeier (Wolfgang Amadeus Mozart PREMIUM)
(Case T-530/10) (1)

(Community trade mark - Opposition proceedings - Application for Community word mark Wolfgang Amadeus Mozart PREMIUM - Earlier national figurative marks W. Amadeus Mozart - No genuine use of the earlier mark - Article 15(1), first subparagraph and second subparagraph(a), and Article 42(2) and (3) of Regulation (EC) No 207/2009)
2013/C 189/34
Language of the case: German

Parties


Applicant: Reber Holding GmbH & Co. KG (Bad Reichenhall, Germany) (represented by: O. Spuhler and M. Geitz, lawyers)

Defendant: Office for Harmonisation in the Internal Market (Trade Marks and Designs) (represented: initially by R. Manea, then by D. Walicka, agents

Other party to the proceedings before the Board of Appeal of OHIM: Anna Klusmeier (Bielefeld, Germany) (represented by: G. Schmitt-Gaedke, lawyer)

Re:

Action brought against the decision of the Fourth Board of Appeal of OHIM of 14 September 2010 (Case R 363/2008-4), relating to opposition proceedings between Reber Holding GmbH & Co. KG and Ms Anna Klusmeier

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders Reber Holding GmbH & Co. KG to pay the costs, including the costs necessarily incurred by Mrs Anna Klusmeier for the purpose of the proceedings before the Board of Appeal of the Office for Harmonisation in the Internal Market (Trade Marks and Designs) (OHIM).






(1)  OJ C 30, 29.1.2011.
Case C-191/12: Judgment of the Court (Seventh Chamber) of 16 May 2013 (request for a preliminary ruling from the Kúria — Hungary) — Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (Non-repayment of the entirety of value added tax unduly paid — National legislation precluding repayment of VAT because it has been passed on to a third party — Compensation in the form of aid covering a fraction of the non-deductible VAT — Unjust enrichment)
Date: 2013-05-16
Institutions: Court of Justice
Subjects: Hungary, State aid, VAT, indemnification, interpretation of the law, national law, tax rebate, tax relief








C_2013225EN.01003202.xml










3.8.2013   


EN


Official Journal of the European Union


C 225/32





Judgment of the Court (Seventh Chamber) of 16 May 2013 (request for a preliminary ruling from the Kúria — Hungary) — Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága
(Case C-191/12) (1)

(Non-repayment of the entirety of value added tax unduly paid - National legislation precluding repayment of VAT because it has been passed on to a third party - Compensation in the form of aid covering a fraction of the non-deductible VAT - Unjust enrichment)
2013/C 225/54
Language of the case: Hungarian

Referring court

Kúria

Parties to the main proceedings


Applicant: Alakor Gabonatermelő és Forgalmazó Kft.

Defendant: Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága

Re:

Request for a preliminary ruling — Kúria Budapest — Interpretation of European Union law relating to the common system of value added tax — Deduction of input VAT — Aid from State funds for an acquisition of goods, also financing the non deductible VAT on the acquisitions — National legislation precluding repayment of tax on the ground that it has been passed on to a third party

Operative part of the judgment

The principle of repayment of taxes levied in a Member State in infringement of the rules of EU law must be interpreted as meaning that it does not preclude that State from refusing to repay part of the value added tax, the deduction of which had been precluded by a national measure contrary to European Union law, on the ground that that part of the tax had been subsided by aid granted to the taxable person and financed by the European Union and by that State, provided that the economic burden relating to the refusal to deduct value added tax has been completely neutralised, which is for the national court to determine.


(1)  OJ C 243, 11.8.2012.
Case C-260/12 P: Order of the Court (Seventh Chamber) of 16 May 2013 — Volkswagen AG v Office for Harmonisation in the Internal Market (Trade Marks and Designs), Suzuki Motor Corp. (Appeal — Community trade mark — Word mark Swift GTi — Opposition by the proprietor of national and international word marks GTI — Withdrawal of the opposition — Appeal which has become devoid of purpose — No need to adjudicate)
Date: 2013-05-16
Institutions: Court of Justice
Subjects: EU trade mark, motor vehicle, registered trade mark, trade-mark law








C_2013225EN.01004401.xml










3.8.2013   


EN


Official Journal of the European Union


C 225/44





Order of the Court (Seventh Chamber) of 16 May 2013 — Volkswagen AG v Office for Harmonisation in the Internal Market (Trade Marks and Designs), Suzuki Motor Corp.
(Case C-260/12 P) (1)

(Appeal - Community trade mark - Word mark Swift GTi - Opposition by the proprietor of national and international word marks GTI - Withdrawal of the opposition - Appeal which has become devoid of purpose - No need to adjudicate)
2013/C 225/75
Language of the case: German

Parties


Appellant: Volkswagen AG (represented by: S. Risthaus, Rechtsanwalt)

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

Re:

Appeal brought against the judgment of the General Court (Second Chamber) of 21 March 2012 in Case T-63/09 Volkswagen v OHIM — Suzuki Motor (SWIFT GTi) by which the General Court dismissed the action brought against the decision of the Second Board of Appeal of OHIM of 9 December 2008 (Case R 749/2007-2) relating to opposition proceedings between Volkswagen AG and Suzuki Motor Corp. — Word sign SWIFT GTi — Likelihood of confusion with the word mark GTI — Infringement of Article 8(1)(b) of Council Regulation (EC) No 207/2009 of 26 February 2009 on the Community trade mark (OJ 2009 L 78, p. 1)

Operative part of the order







1.


There is no need to adjudicate on the appeal.










2.


Volkswagen AG shall pay the costs of these proceedings.






(1)  OJ C 227, 28.7.2012.
Case T-353/12: Judgment of the General Court of 16 May 2013 — Aleris v OHIM — Carefusion 303 (ALARIS) (Community trade mark — Revocation proceedings — Community word mark ALARIS — Genuine use of the mark — Article 51(1)(a) and (2) of Regulation (EC) No 207/2009)
Date: 2013-05-16
Institutions: General Court
Subjects: EU trade mark, health care, registered trade mark, trade-mark law








C_2013189EN.01002201.xml










29.6.2013   


EN


Official Journal of the European Union


C 189/22





Judgment of the General Court of 16 May 2013 — Aleris v OHIM — Carefusion 303 (ALARIS)
(Case T-353/12) (1)

(Community trade mark - Revocation proceedings - Community word mark ALARIS - Genuine use of the mark - Article 51(1)(a) and (2) of Regulation (EC) No 207/2009)
2013/C 189/44
Language of the case: English

Parties


Applicant: Aleris Holding AB (Stockholm, Sweden) (represented by: A. Kylhammar and K. Westerberg, lawyers)

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

Other party to the proceedings before the Board of Appeal of OHIM: Carefusion 303, Inc. (San Diego, California, United States)

Re:

Action brought against the decision of the Fifth Board of Appeal of OHIM of 11 May 2012 (Case R 334/2011-5) relating to revocation proceedings between Aleris Holding AB and Carefusion 303, Inc.

Operative part of the judgment

The Court:






1.


Annuls the decision of the Fifth Board of Appeal of the Office for Harmonisation in the Internal Market (Trade Marks and Designs) of 11 May 2002 (Case R 334/2011-5) in so far as it rejects the application for revocation of the trade mark ALARIS in respect of the goods falling within Class 10 other than infusion systems, syringe pumps, volumetric pumps, controllers, thermometers and disposable thermometers;










2.


Dismisses the action as to the remainder;










3.


Orders each party to bear its own costs.






(1)  OJ C 311, 13.10.2012.