do-me/EUR-LEX huggingface dataset:
Case C-6/16: Judgment of the Court (Sixth Chamber) of 7 September 2017 (request for a preliminary ruling from the Conseil d'État — France) — Eqiom SAS, formerly Holcim France SAS, Enka SA v Ministre des Finances et des Comptes publics (Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Free movement of capital — Withholding tax — Directive 90/435/EEC — Article 1(2) — Article 5(1) — Exemption — Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States — Presumption — Fraud, tax evasion and abuse)
Date: 2017-09-07
Institutions: Court of Justice
Subjects: corporation tax, direct tax, free movement of capital, parent company, right of establishment, subsidiary, tax exemption, tax offence, third country








C_2017374EN.01000501.xml










6.11.2017   


EN


Official Journal of the European Union


C 374/5





Judgment of the Court (Sixth Chamber) of 7 September 2017 (request for a preliminary ruling from the Conseil d'État — France) — Eqiom SAS, formerly Holcim France SAS, Enka SA v Ministre des Finances et des Comptes publics
(Case C-6/16) (1)

((Reference for a preliminary ruling - Direct taxation - Freedom of establishment - Free movement of capital - Withholding tax - Directive 90/435/EEC - Article 1(2) - Article 5(1) - Exemption - Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States - Presumption - Fraud, tax evasion and abuse))
(2017/C 374/06)
Language of the case: French

Referring court

Conseil d'État

Parties to the main proceedings


Applicants: Eqiom SAS, formerly Holcim France SAS, Enka SA

Defendant: Ministre des Finances et des Comptes publics

Operative part of the judgment

Article 1(2) of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, as amended by Council Directive 2003/123/EC of 22 December 2003, first, and Article 49 TFEU, secondly, must be interpreted as precluding national tax legislation, such as that at issue in the main proceedings, which subjects the grant of the tax advantage provided for by Article 5(1) of that directive — namely, the exemption from withholding tax of profits distributed by a resident subsidiary to a non-resident parent company, where that parent company is directly or indirectly controlled by one or more residents of third States — to the condition that that parent company establish that the principal purpose or one of the principal purposes of the chain of interests is not to take advantage of that exemption.


(1)  OJ C 106, 21.3.2016.
Case T-374/15: Judgment of the General Court of 7 September 2017 — VM Vermogens-Management v EUIPO — DAT Vermögensmanagement (Vermögensmanufaktur) (European Union trade mark — Invalidity proceedings — EU word mark Vermögensmanufaktur — Absolute grounds for refusal — Descriptive character — Lack of distinctive character — Article 7(1)(b) and (c) of Regulation (EC) No 207/2009 — Article 52(1)(a) of Regulation No 207/2009)
Date: 2017-09-07
Institutions: General Court
Subjects: EU trade mark, financial services, registered trade mark, trade-mark law








C_2017357EN.01000901.xml










23.10.2017   


EN


Official Journal of the European Union


C 357/9





Judgment of the General Court of 7 September 2017 — VM Vermogens-Management v EUIPO — DAT Vermögensmanagement (Vermögensmanufaktur)
(Case T-374/15) (1)

((European Union trade mark - Invalidity proceedings - EU word mark Vermögensmanufaktur - Absolute grounds for refusal - Descriptive character - Lack of distinctive character - Article 7(1)(b) and (c) of Regulation (EC) No 207/2009 - Article 52(1)(a) of Regulation No 207/2009))
(2017/C 357/11)
Language of the case: German

Parties


Applicant: VM Vermögens-Management GmbH (Düsseldorf, Germany) (represented by: T. Dolde and P. Homann, lawyers)

Defendant: European Union Intellectual Property Office (represented by: S. Hanne, acting as Agent)

Other party to the proceedings before the Board of Appeal of EUIPO, intervener before the General Court: DAT Vermögensmanagement GmbH (Baldham, Germany) (represented by: H.-G. Stache, lawyer)

Re:

Action brought against the decision of the Fifth Board of Appeal of EUIPO of 29 April 2015 (Case R 418/2014–5), relating to invalidity proceedings between DAT Vermögensmanagement and VM Vermögens-Management.

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders VM Vermögens-Management GmbH to bear its own costs and those incurred by the European Union Intellectual Property Office (EUIPO) as well;










3.


Orders DAT Vermögensmanagement GmbH to bear its own costs.






(1)  OJ C 302, 14.9.2015.
Case C-187/17: Order of the Court (Tenth Chamber) of 7 September 2017 (request for a preliminary ruling from the Općinski Sud u Vukovaru — Croatia) — Rafaela Alandžak, Ljubica Alandžak, Rafo Alandžak v EUROHERC osiguranje — dioničko društvo za osiguranje imovine i osoba i druge poslove osiguranja (Reference for a preliminary ruling — Factual and regulatory context of the dispute in the main proceedings — Lack of sufficient information — Manifest inadmissibility — Article 53(2) of the Rules of Procedure of the Court of Justice — Article 94 of the Rules of Procedure of the Court of Justice)
Date: 2017-09-07
Institutions: Court of Justice
Subjects: indemnification, insurance company, motor vehicle, third-party insurance, transport accident








C_2017374EN.01001202.xml










6.11.2017   


EN


Official Journal of the European Union


C 374/12





Order of the Court (Tenth Chamber) of 7 September 2017 (request for a preliminary ruling from the Općinski Sud u Vukovaru — Croatia) — Rafaela Alandžak, Ljubica Alandžak, Rafo Alandžak v EUROHERC osiguranje — dioničko društvo za osiguranje imovine i osoba i druge poslove osiguranja
(Case C-187/17) (1)

((Reference for a preliminary ruling - Factual and regulatory context of the dispute in the main proceedings - Lack of sufficient information - Manifest inadmissibility - Article 53(2) of the Rules of Procedure of the Court of Justice - Article 94 of the Rules of Procedure of the Court of Justice))
(2017/C 374/17)
Language of the case: Croatian

Referring court

Općinski Sud u Vukovaru

Parties to the main proceedings


Applicants: Rafaela Alandžak, Ljubica Alandžak, Rafo Alandžak

Defendant: EUROHERC osiguranje — dioničko društvo za osiguranje imovine i osoba i druge poslove osiguranja

Operative part

The request for a preliminary ruling made by the Općinski Sud u Vukovaru (Municipal Court of Vukovar, Croatia), by decision of 5 April 2017, is manifestly inadmissible.


(1)  OJ C 168, 29.5.2017.
Case C-465/15: Judgment of the Court (Ninth Chamber) of 7 September 2017 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Hüttenwerke Krupp Mannesmann GmbH v Hauptzollamt Duisburg (Reference for a preliminary ruling — Taxation — Taxation of energy products and electricity — Directive 2003/96/EC — Scope — Article 2(4)(b) — Electricity used principally for the purposes of chemical reduction — Concept)
Date: 2017-09-07
Institutions: Court of Justice
Subjects: chemical process, electrical energy, environmental tax, iron and steel-working machinery








C_2017374EN.01000301.xml










6.11.2017   


EN


Official Journal of the European Union


C 374/3





Judgment of the Court (Ninth Chamber) of 7 September 2017 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Hüttenwerke Krupp Mannesmann GmbH v Hauptzollamt Duisburg
(Case C-465/15) (1)

((Reference for a preliminary ruling - Taxation - Taxation of energy products and electricity - Directive 2003/96/EC - Scope - Article 2(4)(b) - Electricity used principally for the purposes of chemical reduction - Concept))
(2017/C 374/04)
Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings


Applicant: Hüttenwerke Krupp Mannesmann GmbH

Defendant: Hauptzollamt Duisburg

Operative part of the judgment

The third indent of Article 2(4)(b) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the electricity used for the operation of turbo blowers intended to compress the air subsequently used in a blast furnace in the process of producing pig iron by chemical reduction of iron ore is not ‘electricity used principally for the purposes of chemical reduction’ within the meaning of that provision.


(1)  OJ C 398, 30.11.2015.
Reserve lists — Open competition EPSO/AD/330/16 — Administrators in the field of nuclear energy (AD 7) for the following profiles: 1. Nuclear Safeguards Inspectors 2. Policy Officers
Date: 2017-09-07
Institutions: European Personnel Selection Office
Subjects: EPSO, administrator, competition (EU), nuclear energy, nuclear industry








CA2017296EN.01000101.xml










7.9.2017   


EN


Official Journal of the European Union


CA 296/1





RESERVE LISTS (1)

Open competition EPSO/AD/330/16 — Administrators in the field of nuclear energy (AD 7) for the following profiles: 1. Nuclear Safeguards Inspectors 2. Policy Officers
(2017/C 296 A/01)
 
1.   Nuclear safeguards inspectors







ACCARDI


Vittorio Leonardo




COULAND


Marc




DODANE


Yannick




EESTERMANS


Wim




FOURESTIE


Benoît




GULEC


Cem




HIJMAN


Remko




JUNGWIRTH


Rainer




KRAIEM


Monia




MAZZUCCATO


Matteo




MURTEZI


Mentor




RAUSCH


Nicole Jeanette




RENDA


Guido




SANDA


Radian — Marius




TAKOUDIS


Georgios




TEIXEIRA


Carla Maria Descalco




TOMANIN


Alice




VALAKIS


Stratos




VOLKANOVSKI


Andrija




VON ZWEIDORF


Andre




2.   Policy officers







CHIRTES


Amelia Paula




DE LHONEUX


Aymeric




DURAND


Aurélie




GERLI


Stefania




IDIRI


Monique




KARALIUS


Gediminas




LEBLANC


Joseph-Michael




LEEMANS


Bert




MARICAU


Vincent




OLAJOS DR.


Karoly Tamas




POULEUR


Yvan




RONCERO MARTIN


Jose Miguel




ROZMER


Andras




The reserve lists will be valid until 31 December 2020.


(1)  One or more successful candidates may explicitly have requested that their name not be published.