do-me/EUR-LEX huggingface dataset:
Case C-98/16: Judgment of the Court (Seventh Chamber Chamber) of 4 May 2017 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Taxation — Free movement of capital — Article 63 TFEU — Article 40 of the EEA Agreement — Inheritance taxes — Bequest in favour of not-for-profit bodies — Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis — Different treatment — Restriction — Justification)
Date: 2017-05-04
Institutions: Court of Justice
Subjects: capital transfer tax, equal treatment, free movement of capital, inheritance, nationality of legal persons, non-profit organisation, tax, tax relief








C_2017213EN.01001401.xml










3.7.2017   


EN


Official Journal of the European Union


C 213/14





Judgment of the Court (Seventh Chamber Chamber) of 4 May 2017 — European Commission v Hellenic Republic
(Case C-98/16) (1)

((Failure of a Member State to fulfil obligations - Taxation - Free movement of capital - Article 63 TFEU - Article 40 of the EEA Agreement - Inheritance taxes - Bequest in favour of not-for-profit bodies - Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis - Different treatment - Restriction - Justification))
(2017/C 213/15)
Language of the case: Greek

Parties


Applicant: European Commission (represented by: W. Roels and D. Triantafyllou, acting as Agents)

Defendant: Hellenic Republic (represented by: M. Tassopoulou and V. Karra, acting as Agents)

Operative part of the judgment

The Court:






1.


Declares that, by adopting and maintaining in force legislation which provides for a preferential rate of inheritance tax for bequests made in favour of not-for-profit bodies which are established in other Member States of the European Union or the European Economic Area on a reciprocal basis, the Hellenic Republic has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the European Economic Area Agreement of 2 May 1992;










2.


Orders the Hellenic Republic to pay the costs.






(1)  OJ C 145, 25.4.2016.
Case T-403/15: Judgment of the General Court of 4 May 2017 — JYSK v Commission (Action for annulment — ERDF — Article 41(3) of Regulation (EC) No 1083/2006 — Refusal to grant a financial contribution to a major project — Undertaking responsible for project implementation — Lack of direct concern — Inadmissibility)
Date: 2017-05-04
Institutions: General Court
Subjects: EU law, European Regional Development Fund, Poland, financial aid, logistics, operational programme, powers of the institutions (EU), principle of proportionality, principle of subsidiarity








C_2017195EN.01002001.xml










19.6.2017   


EN


Official Journal of the European Union


C 195/20





Judgment of the General Court of 4 May 2017 — JYSK v Commission
(Case T-403/15) (1)

((Action for annulment - ERDF - Article 41(3) of Regulation (EC) No 1083/2006 - Refusal to grant a financial contribution to a major project - Undertaking responsible for project implementation - Lack of direct concern - Inadmissibility))
(2017/C 195/26)
Language of the case: English

Parties


Applicant: JYSK sp. z o.o. (Radomsko, Poland) (represented by: H. Sønderby Christensen, lawyer)

Defendant: European Commission (represented initially by R. Lyal, B.-R. Killmann and M. Clausen, and subsequently by R. Lyal and B.-R. Killmann, acting as Agents)

Re:

Application based on Article 263 TFEU seeking annulment of Commission Decision C(2015) 3228 of 11 May 2015, refusing to make a financial contribution from the European Regional Development Fund (ERDF) to the major project ‘European Shared Services Centre — Intelligent Logistics Systems’ forming part of the operational programme ‘Innovative Economy’ drawn up by the Republic of Poland for the 2007-2013 programming period.

Operative part of the judgment

The Court:






1.


Dismisses the action as inadmissible;










2.


Orders JYSK sp. z o.o. to bear its own costs and to pay those incurred by the European Commission.






(1)  OJ C 311, 21.9.2015.