do-me/EUR-LEX huggingface dataset:
Case C-101/16: Judgment of the Court (Second Chamber) of 19 October 2017 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — SC Paper Consult SRL v Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures — Fight against tax evasion and tax avoidance — Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities — Risk of tax evasion — Refusal of the right to deduct — Proportionality — Refusal to take into account evidence of the absence of tax evasion or tax losses — Limitation of the temporal effects of the judgment to be delivered — No limitation)
Date: 2017-10-19
Institutions: Court of Justice
Subjects: VAT, fraud, tax authorities, tax evasion, tax law, tax relief, taxpayer








C_2017424EN.01000302.xml










11.12.2017   


EN


Official Journal of the European Union


C 424/3





Judgment of the Court (Second Chamber) of 19 October 2017 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — SC Paper Consult SRL v Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud
(Case C-101/16) (1)

((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Right to deduct - Conditions governing the exercise of that right - Article 273 - National measures - Fight against tax evasion and tax avoidance - Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities - Risk of tax evasion - Refusal of the right to deduct - Proportionality - Refusal to take into account evidence of the absence of tax evasion or tax losses - Limitation of the temporal effects of the judgment to be delivered - No limitation))
(2017/C 424/04)
Language of the case: Romanian

Referring court

Curtea de Apel Cluj

Parties to the main proceedings


Applicant: SC Paper Consult SRL

Defendants: Direcția Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud

Operative part of the judgment

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national rules, such as those at issue in the main proceedings, under which the right to deduct value added tax is refused to a taxable person on the ground that the trader which supplied a service to that taxable person and issued a corresponding invoice, on which the expenditure and the value added tax are indicated separately, has been declared inactive by the tax authorities of a Member State, that declaration of inactivity being public and accessible on the internet to any taxable person in that State, in the case where that refusal of the right to deduct is systematic and final, making it impossible to adduce evidence that there was no tax evasion or loss of tax revenue.


(1)  OJ C 175, 17.5.2016.
Case C-198/16 P: Judgment of the Court (Fifth Chamber) of 19 October 2017 — Agriconsulting Europe SA v European Commission (Appeal — Non-contractual liability of the European Union — Public service contract — Operational technical assistance to set up and manage a network facility for the implementation of the European Innovation Partnership ‘Agricultural Productivity and Sustainability’ — Rejection of a tenderer’s bid — Abnormally low bid — Adversarial procedure)
Date: 2017-10-19
Institutions: Court of Justice
Subjects: award of contract, innovation, services contract, sustainable agriculture, technical cooperation, tendering








C_2017424EN.01000501.xml










11.12.2017   


EN


Official Journal of the European Union


C 424/5





Judgment of the Court (Fifth Chamber) of 19 October 2017 — Agriconsulting Europe SA v European Commission
(Case C-198/16 P) (1)

((Appeal - Non-contractual liability of the European Union - Public service contract - Operational technical assistance to set up and manage a network facility for the implementation of the European Innovation Partnership ‘Agricultural Productivity and Sustainability’ - Rejection of a tenderer’s bid - Abnormally low bid - Adversarial procedure))
(2017/C 424/06)
Language of the case: Italian

Parties


Appellant: Agriconsulting Europe SA (represented by: R. Sciaudone, avvocato)

Other party to the proceedings: European Commission (represented by: L. Di Paolo and F. Moro, acting as Agents)

Operative part of the judgment

The Court:






1.


Dismisses the appeal;










2.


Orders Agriconsulting Europe SA to pay the costs.






(1)  OJ C 279, 1.8.2016.
Case C-602/17: Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 19 October 2017 — Benoît Sauvage, Kristel Lejeune v État belge
Date: 2017-10-19
Institutions: Court of Justice
Subjects: Belgium, Luxembourg, basis of tax assessment, double taxation, principle of legal certainty, residence, tax convention, tax law, workplace








C_2017437EN.01002301.xml










18.12.2017   


EN


Official Journal of the European Union


C 437/23





Request for a preliminary ruling from the Tribunal de première instance de Liège (Belgium) lodged on 19 October 2017 — Benoît Sauvage, Kristel Lejeune v État belge
(Case C-602/17)
(2017/C 437/28)
Language of the case: French

Referring court

Tribunal de première instance de Liège

Parties to the main proceedings


Applicants: Benoît Sauvage, Kristel Lejeune

Defendant: État belge

Question referred

Does Article 15(1) of the Convention to prevent double taxation between Belgium and the Grand Duchy of Luxembourg signed on 17 September 1970, interpreted as allowing a restriction on the power of taxation of the source State in respect of the remuneration of an employee residing in Belgium and performing his activity for a Luxembourgish employer in proportion to the activity performed on Luxembourgish territory, interpreted as allowing a power of taxation to be attributed to the State of residence in respect of the amount of remuneration relating to the activity performed outside Luxembourgish territory, interpreted as requiring the employee to be permanently and every day physically present at the seat of his employer when it is not disputed that he regularly travels there as the result of a judicial assessment, conducted with flexibility, on the basis of objective and verifiable evidence and interpreted as requiring courts and tribunals to evaluate the existence and relevance of the services provided there and elsewhere, day by day, with a view to establishing a proportion over 220 business days, infringe Article 45 of the Treaty on the Functioning of the European Union in that it constitutes a tax hindrance which discourages activities across borders and breaches the general principle of legal certainty in that it does not provide for a stable and secure regime of exemption of the entirety of the remuneration received by a Belgian resident employed by an employer whose actual seat is situated in the Grand Duchy of Luxembourg and places him at risk of double taxation of all or part of his income and subjects him to an unpredictable legally uncertain regime?
Commission Implementing Regulation (EU) 2017/1919 of 19 October 2017 on the minimum selling price for skimmed milk powder for the 13th partial invitation to tender within the tendering procedure opened by Implementing Regulation (EU) 2016/2080
Date: 2017-10-19
Institutions: European Commission
Subjects: common organisation of markets, intervention buying, invitation to tender, minimum price, purchase price, skimmed milk powder, tendering








L_2017271EN.01003301.xml










20.10.2017   


EN


Official Journal of the European Union


L 271/33








            COMMISSION IMPLEMENTING REGULATION (EU) 2017/1919
of 19 October 2017
         
on the minimum selling price for skimmed milk powder for the 13th partial invitation to tender within the tendering procedure opened by Implementing Regulation (EU) 2016/2080


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1),


Having regard to Commission Implementing Regulation (EU) 2016/1240 of 18 May 2016 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to public intervention and aid for private storage (2), and in particular Article 32 thereof,

Whereas:







(1)


Commission Implementing Regulation (EU) 2016/2080 (3) has opened the sale of skimmed milk powder by a tendering procedure.












(2)


In the light of the tenders received for the 13th partial invitation to tender, a minimum selling price should be fixed.












(3)


The Committee for the Common Organisation of Agricultural Markets has not delivered an opinion within the time limit laid down by its Chair,





HAS ADOPTED THIS REGULATION:



Article 1
For the 13th partial invitation to tender for the selling of skimmed milk powder within the tendering procedure opened by Implementing Regulation (EU) 2016/2080, in respect of which the period during which tenders were to be submitted ended on 17 October 2017, the minimum selling price shall be 144,05 EUR/100 kg.


Article 2
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 19 October 2017.


For the Commission,


On behalf of the President,

Jerzy PLEWA
            

Director-General


Directorate-General for Agriculture and Rural Development






(1)  
            OJ L 347, 20.12.2013, p. 671.

(2)  
            OJ L 206, 30.7.2016, p. 71.

(3)  Commission Implementing Regulation (EU) 2016/2080 of 25 November 2016 opening the sale of skimmed milk powder by a tendering procedure (OJ L 321, 29.11.2016, p. 45).
Commission notice pursuant to Article 16(4) of Regulation (EC) No 1008/2008 of the European Parliament and of the Council on common rules for the operation of air services in the Community — Modification of public service obligations in respect of scheduled air services (Text with EEA relevance. )
Date: 2017-10-19
Institutions: European Commission
Subjects: Scotland, United Kingdom, air transport, inland transport, services of general interest, transport regulations








C_2017351EN.01001701.xml










19.10.2017   


EN


Official Journal of the European Union


C 351/17





Commission notice pursuant to Article 16(4) of Regulation (EC) No 1008/2008 of the European Parliament and of the Council on common rules for the operation of air services in the Community
Modification of public service obligations in respect of scheduled air services
(Text with EEA relevance)
(2017/C 351/05)






Member State


United Kingdom




Route concerned


Tingwall/Sumburgh — Fair Isle;
Tingwall — Foula;
Tingwall — Papa Stour;
Tingwall — Out Skerries




Original date of entry into force of the public service obligations


30 December 1997




Date of entry into force of modifications


1 April 2018




Address where the text and any relevant information and/or documentation relating to the public service obligation can be obtained







ZetTrans




6 North Ness Business Park




Lerwick




Shetland




ZE1 0LZ




UNITED KINGDOM




Tel. +44 1595744868




Email: zettrans@shetland.gov.uk




Web: www.zettrans.org.uk
Case C-295/16: Judgment of the Court (Fifth Chamber) of 19 October 2017 (request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo de Murcia — Spain) — Europamur Alimentación SA v Dirección General de Comercio y Protección del Consumidor de la Comunidad Autónoma de la Región de Murcia, (Reference for a preliminary ruling — Consumer protection — Directive 2005/29/EC — Unfair business-to-consumer commercial practices — Scope of that directive — Sale by a wholesaler to retailers — Jurisdiction of the Court — National legislation laying down a general prohibition on selling at a loss — Exceptions based on criteria not provided for by that directive)
Date: 2017-10-19
Institutions: Court of Justice
Subjects: consumer protection, jurisdiction, national law, retail trade, selling at a loss, unfair terms of contract, wholesale trade








C_2017424EN.01000801.xml










11.12.2017   


EN


Official Journal of the European Union


C 424/8





Judgment of the Court (Fifth Chamber) of 19 October 2017 (request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo de Murcia — Spain) — Europamur Alimentación SA v Dirección General de Comercio y Protección del Consumidor de la Comunidad Autónoma de la Región de Murcia,
(Case C-295/16) (1)

((Reference for a preliminary ruling - Consumer protection - Directive 2005/29/EC - Unfair business-to-consumer commercial practices - Scope of that directive - Sale by a wholesaler to retailers - Jurisdiction of the Court - National legislation laying down a general prohibition on selling at a loss - Exceptions based on criteria not provided for by that directive))
(2017/C 424/10)
Language of the case: Spanish

Referring court

Juzgado de lo Contencioso-Administrativo de Murcia

Parties to the main proceedings


Applicant: Europamur Alimentación SA

Defendants: Dirección General de Comercio y Protección del Consumidor de la Comunidad Autónoma de la Región de Murcia

Operative part of the judgment

Directive 2005/29/EC of the European Parliament and of the Council of 11 May 2005 concerning unfair business-to-consumer commercial practices in the internal market and amending Council Directive 84/450/EEC and Directives 97/7/EC, 98/27/EC and 2002/65/EC of the European Parliament and of the Council and Regulation (EC) No 2006/2004 of the European Parliament and of the Council (‘Unfair Commercial Practices Directive’) must be interpreted as precluding a national provision, such as that at issue in the main proceedings, which contains a general prohibition on offering for sale or selling goods at a loss and which lays down grounds of derogation from that prohibition that are based on criteria not appearing in that directive.


(1)  OJ C 305, 22.8.2016.
Case C-573/16: Judgment of the Court (Seventh Chamber) of 19 October 2017 (request for a preliminary ruling from the High Court of Justice of England and Wales (Chancery Division) — United Kingdom) — Air Berlin plc v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Indirect taxes — Raising of capital — Imposition of a duty of 1,5 % on the transfer into a clearance service of newly issued shares or shares intended to be listed on a stock exchange of a Member State)
Date: 2017-10-19
Institutions: Court of Justice
Subjects: EU Member State, financial services, free movement of capital, indirect tax, national law, right of establishment, sale, securities, stamp duty, stock-exchange listing








C_2017424EN.01001301.xml










11.12.2017   


EN


Official Journal of the European Union


C 424/13





Judgment of the Court (Seventh Chamber) of 19 October 2017 (request for a preliminary ruling from the High Court of Justice of England and Wales (Chancery Division) — United Kingdom) — Air Berlin plc v Commissioners for Her Majesty’s Revenue and Customs
(Case C-573/16) (1)

((Reference for a preliminary ruling - Indirect taxes - Raising of capital - Imposition of a duty of 1,5 % on the transfer into a clearance service of newly issued shares or shares intended to be listed on a stock exchange of a Member State))
(2017/C 424/17)
Language of the case: English

Referring court

High Court of Justice of England and Wales (Chancery Division)

Parties to the main proceedings


Applicant: Air Berlin plc

Defendant: Commissioners for Her Majesty’s Revenue and Customs

Operative part of the judgment







1.


Articles 10 and 11 of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital must be interpreted as precluding the taxation of a transfer of shares such as that at issue in the main proceedings, whereby the legal title to all the shares of a company has been transferred to a clearance service for the sole purpose of listing those shares on a stock exchange, without there being any change in the beneficial ownership of those shares.










2.


Article 5(1)(c) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital must be interpreted as precluding the taxation of a transfer of shares such as that at issue in the main proceedings, whereby the legal title to shares that have been newly issued on an increase in capital has been transferred to a clearance service for the sole purpose of offering those new shares for purchase.










3.


The answer to the first and second questions does not differ where legislation of a Member State, such as that at issue in the main proceedings, enables an operator of a clearance service, when it receives approval from the taxation authority, to elect that no stamp duty is payable on the initial transfer of shares into the clearance service but that a stamp duty reserve tax is instead charged on each subsequent sale of shares.






(1)  OJ C 22, 23.1.2017.
Corrigendum to call for proposals under the multiannual work programme for financial assistance in the field of Connecting Europe Facility (CEF) — Transport sector for the period 2014-2020 (Commission Implementing Decision C(2017) 5437 amending Implementing Decision C(2014) 1921) (OJ C 334, 6.10.2017)
Date: 2017-10-19
Institutions: European Commission
Subjects: EU aid, EU financial instrument, EU programme, air traffic control, financial aid, invitation to tender, trans-European network, transport network








C_2017351EN.01002101.xml










19.10.2017   


EN


Official Journal of the European Union


C 351/21





Corrigendum to call for proposals under the multiannual work programme for financial assistance in the field of Connecting Europe Facility (CEF) — Transport sector for the period 2014-2020 (Commission Implementing Decision C(2017) 5437 amending Implementing Decision C(2014) 1921)
(
Official Journal of the European Union C 334 of 6 October 2017
)
(2017/C 351/08)
The European Commission, Directorate-General for Mobility and Transport, is announcing a corrigendum to the call for proposals in order to award grants in accordance with the priorities and objectives defined in the multiannual work programme for financial assistance in the field of Connecting Europe Facility (CEF) — Transport sector (General envelope), as published in the Official Journal (2017/C 334/02).
This call for proposals addresses the priority ‘Single European Sky — SESAR’.
The corrigendum to the call for proposals is available on:
https://ec.europa.eu/inea/en/connecting-europe-facility/cef-transport/apply-funding/2017-cef-transport-sesar-call-proposals
Non-opposition to a notified concentration (Case M.8613 — Konica Minolta/Innovation Network Corporation of Japan/Ambry Genetics) (Text with EEA relevance. )
Date: 2017-10-19
Institutions: European Commission
Subjects: economic concentration, genetics, health care, investment company, medical diagnosis, medical research, merger control, research body








C_2017351EN.01000101.xml










19.10.2017   


EN


Official Journal of the European Union


C 351/1





Non-opposition to a notified concentration
(Case M.8613 — Konica Minolta/Innovation Network Corporation of Japan/Ambry Genetics)
(Text with EEA relevance)
(2017/C 351/01)
On 5 October 2017, the Commission decided not to oppose the above notified concentration and to declare it compatible with the internal market. This decision is based on Article 6(1)(b) of Council Regulation (EC) No 139/2004 (1). The full text of the decision is available only in English and will be made public after it is cleared of any business secrets it may contain. It will be available:






—


in the merger section of the Competition website of the Commission (http://ec.europa.eu/competition/mergers/cases/). This website provides various facilities to help locate individual merger decisions, including company, case number, date and sectoral indexes,










—


in electronic form on the EUR-Lex website (http://eur-lex.europa.eu/homepage.html?locale=en) under document number 32017M8613. EUR-Lex is the online access to European law.






(1)  OJ L 24, 29.1.2004, p. 1.
Case C-556/16: Judgment of the Court (Ninth Chamber) of 19 October 2017 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Lutz GmbH v Hauptzollamt Hannover (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union — Common Customs Tariff — Tariff classification — Combined Nomenclature — Tariff headings — Subheading 6212 20 00 (Panty girdles) — Explanatory Notes to the Combined Nomenclature — Explanatory Notes to the Harmonised System)
Date: 2017-10-19
Institutions: Court of Justice
Subjects: Combined Nomenclature, clothing, common customs tariff, customs union, specification of tariff heading








C_2017424EN.01001201.xml










11.12.2017   


EN


Official Journal of the European Union


C 424/12





Judgment of the Court (Ninth Chamber) of 19 October 2017 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Lutz GmbH v Hauptzollamt Hannover
(Case C-556/16) (1)

((Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Customs Union - Common Customs Tariff - Tariff classification - Combined Nomenclature - Tariff headings - Subheading 6212 20 00 (Panty girdles) - Explanatory Notes to the Combined Nomenclature - Explanatory Notes to the Harmonised System))
(2017/C 424/16)
Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings


Applicant: Lutz GmbH

Defendant: Hauptzollamt Hannover

Operative part of the judgment

The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012, must be interpreted as meaning that knickers characterised by reduced horizontal elasticity, but which do not contain inelastic elements incorporated into them, may be classified under subheading 6212 20 00 of the Combined Nomenclature if an examination establishes that they have substantially reduced horizontal elasticity in order to support the human body and create a slimming effect on the silhouette.


(1)  OJ C 38, 6.2.2017.