do-me/EUR-LEX huggingface dataset:
Case T-206/14: Action brought on 27 March 2014  — Hüpeden v Council and Commission
Date: 2014-03-27
Institutions: General Court
Subjects: anti-dumping duty, credit, customs regulations, indemnification, money-market liquidity, payment








C_2014212EN.01003302.xml










7.7.2014   


EN


Official Journal of the European Union


C 212/33





Action brought on 27 March 2014 — Hüpeden v Council and Commission
(Case T-206/14)
2014/C 212/43
Language of the case: German

Parties


Applicant: Hüpeden & Co. (GmbH & Co.) KG (Hamburg, Germany) (represented by: K. Landry, lawyer)

Defendants: Council of the European Union and European Commission

Form of order sought







—


Order the defendants to pay compensation to the applicant in the amount of EUR 1 18  762,57 together with interest at the rate of 8 % per annum from the date of delivery of the judgment, or to declare that the applicant is entitled to compensation from the defendants;










—


Order the defendants to pay the costs.





Pleas in law and main arguments

The applicant seeks compensation on account of the adoption of Regulation (EC) No 1355/2008, (1) which was declared invalid by judgment of the Court of Justice of 22 March 2012 in Case C-338/10 GLS.
The applicant submits that although the anti-dumping duties wrongly collected on the basis of that regulation have been refunded by the national customs authorities, it suffered financial loss as a result of the fact that it was compelled by the withdrawal of liquidity to obtain additional bank loans at the usual market rates of interest, as well as short-term fixed-rate loans. The applicant therefore seeks reimbursement of the difference between the interest it paid on its bank loans and the lower amount of interest that it would have had to pay if no anti-dumping duties had been collected. The applicant submits in that regard that, by unlawfully adopting Regulation No 1355/2008, the defendants committed a sufficiently serious breach of their duty of due care and proper administration, resulting in a loss to the applicant for which compensation is not otherwise available, since there is no provision under the relevant national rules on import duties for interest to be paid on the amount of any difference in favour of the person liable to pay import duties, from the time of payment.


(1)  Council Regulation (EC) No 1355/2008 of 18 December 2008 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of certain prepared or preserved citrus fruits (namely mandarins, etc.) originating in the People’s Republic of China (OJ 2008 L 350, p. 35).
Case C-151/13: Judgment of the Court (Sixth Chamber) of 27 March 2014 (request for a preliminary ruling from the Cour administrative d’appel de Versailles — France) — Le Rayon d’Or SARL v Ministre de l’Économie et des Finances (Request for a preliminary ruling — Taxation — VAT — Scope — Determination of the taxable amount — Concept of ‘subsidy directly linked to the price’  — Payment of a lump sum by the national sickness insurance fund to residential care homes for the elderly)
Date: 2014-03-27
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, economic support, health insurance, social facilities, tax system








C_2014151EN.01000601.xml










19.5.2014   


EN


Official Journal of the European Union


C 151/6





Judgment of the Court (Sixth Chamber) of 27 March 2014 (request for a preliminary ruling from the Cour administrative d’appel de Versailles — France) — Le Rayon d’Or SARL v Ministre de l’Économie et des Finances
(Case C-151/13) (1)

((Request for a preliminary ruling - Taxation - VAT - Scope - Determination of the taxable amount - Concept of ‘subsidy directly linked to the price’ - Payment of a lump sum by the national sickness insurance fund to residential care homes for the elderly))
2014/C 151/07
Language of the case: French

Referring court

Cour administrative d’appel de Versailles

Parties to the main proceedings


Applicant: Le Rayon d’Or SARL

Defendant: Ministre de l’Économie et des Finances

Re:

Request for a preliminary ruling — Cour administrative d'appel de Versailles — Interpretation of Article 11A(1)(a) of 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), repeated in Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Scope of VAT — Subsidy directly linked to the cost of providing healthcare — Inclusion of the ‘healthcare lump sum’ paid by the sickness insurance funds to residential care homes for the elderly.

Operative part of the judgment

Article 11A(1)(a) of 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 and Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a lump-sum payment such as the ‘healthcare lump sum’ at issue in the main proceedings constitutes the consideration for the healthcare provided for consideration by a residential care home for the elderly to its residents and, on that basis, falls within the scope of value added tax.


(1)  OJ C 171, 15.6.2013.