do-me/EUR-LEX huggingface dataset:
Case C-546/14: Judgment of the Court (Second Chamber) of 7 April 2016 (request for a preliminary ruling from the Tribunale di Udine — Italy) — proceedings by Degano Trasporti Sas di Ferruccio Degano & C., in liquidation (Reference for a preliminary ruling — Taxation — VAT — Article 4(3) TEU — Directive 2006/112/EC — Insolvency — Procedure for an arrangement with creditors — Partial payment of VAT debts)
Date: 2016-04-07
Institutions: Court of Justice
Subjects: VAT, composition, debt, financial solvency, liquidation








C_2016211EN.01001501.xml










13.6.2016   


EN


Official Journal of the European Union


C 211/15






Judgment of the Court (Second Chamber) of 7 April 2016 (request for a preliminary ruling from the Tribunale di Udine — Italy) — proceedings by Degano Trasporti Sas di Ferruccio Degano & C., in liquidation
(Case C-546/14) (1)

((Reference for a preliminary ruling - Taxation - VAT - Article 4(3) TEU - Directive 2006/112/EC - Insolvency - Procedure for an arrangement with creditors - Partial payment of VAT debts))
(2016/C 211/17)
Language of the case: Italian

Referring court

Tribunale di Udine

Party to the main proceedings

Degano Trasporti Sas di Ferruccio Degano & C., in liquidation

Intervening party: Pubblico Ministero presso il Tribunale di Udine

Operative part of the judgment

Article 4(3) TEU and Articles 2, 250(1) and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax do not preclude national legislation, such as that at issue in the main proceedings, interpreted as meaning that an insolvent trader may apply to a court to open a procedure for an arrangement with creditors for the purpose of settling its debts by liquidating its assets, in which that trader offers only partial payment of a value added tax debt and establishes by an independent expert’s report that that debt would not be repaid more fully in the event of that trader’s bankruptcy.


(1)  OJ C 81, 9.3.2015.
Case C-504/15: Order of the Court (Seventh Chamber) of 7 April 2016 — (request for a preliminary ruling from the Tribunale di Frosinone — Italy) — Criminal proceedings against Antonio Paolo Conti (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Identical questions referred for a preliminary ruling — Articles 49 and 56 TFEU — Freedom of establishment — Freedom to provide services — Betting and gaming — National legislation — Reorganisation of the licensing system through the alignment of licence expiry dates — New call for tenders — Licences for a shorter term than that of the former licences — Transfer, free of charge, of the rights to use tangible and intangible assets owned constituting the network for the management and collection of bets — Restriction — Overriding reasons in the public interest — Proportionality)
Date: 2016-04-07
Institutions: Court of Justice
Subjects: equal treatment, freedom to provide services, game of chance, invitation to tender, national law, principle of proportionality, provision of services, right of establishment, trade licence, transfer of property








C_2016270EN.01001201.xml










25.7.2016   


EN


Official Journal of the European Union


C 270/12





Order of the Court (Seventh Chamber) of 7 April 2016 — (request for a preliminary ruling from the Tribunale di Frosinone — Italy) — Criminal proceedings against Antonio Paolo Conti
(Case C-504/15) (1)

((Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Identical questions referred for a preliminary ruling - Articles 49 and 56 TFEU - Freedom of establishment - Freedom to provide services - Betting and gaming - National legislation - Reorganisation of the licensing system through the alignment of licence expiry dates - New call for tenders - Licences for a shorter term than that of the former licences - Transfer, free of charge, of the rights to use tangible and intangible assets owned constituting the network for the management and collection of bets - Restriction - Overriding reasons in the public interest - Proportionality))
(2016/C 270/15)
Language of the case: Italian

Referring court

Tribunale di Frosinone

Criminal proceedings against

Antonio Paolo Conti

Operative part of the order

Articles 49 TFEU and 56 TFEU must be interpreted as precluding a restrictive national provision, such as that at issue in the main proceedings, which requires a licensee of a betting and gambling service to transfer, free of charge, on the cessation of business as a result of the expiry of the final term of the licence, the rights to use tangible and intangible assets which he owns and which constitute his network for the management and collection of bets, in so far as that restriction goes beyond what is necessary to attain the objective actually pursued by that provision, which is for the referring court to verify.


(1)  OJ C 406, 7.12.2015.