do-me/EUR-LEX huggingface dataset:
Case C-430/19: Request for a preliminary ruling from the Tribunalul Cluj (Romania) lodged on 3 June 2019 — SC C. F. SRL v A. J. F. P. M., D. G. R. F. P. C.
Date: 2019-06-03
Institutions: Court of Justice
Subjects: VAT, access to information, administrative measure, corporation tax, principle of proportionality, proof, rights of the defence, tax authorities, tax evasion, tax relief








C_2019288EN.01003102.xml










26.8.2019   


EN


Official Journal of the European Union


C 288/31






Request for a preliminary ruling from the Tribunalul Cluj (Romania) lodged on 3 June 2019 — SC C. F. SRL v A. J. F. P. M., D. G. R. F. P. C.
(Case C-430/19)
(2019/C 288/39)
Language of the case: Romanian

Referring court

Tribunalul Cluj

Parties to the main proceedings


Applicant: SC C. F. SRL

Defendants: A. J. F. P. M., D. G. R. F. P. C.

Questions referred







1.


In light of the principle of respect for the rights of the defence, as outlined to date in the case-law of the Court of Justice (Solvay, Sopropé ‒ Organizações de Calçado Lda and Ispas), may or must an administrative fiscal document issued to an individual be declared null and void if that individual has not been allowed access to the information on the basis of which that document was issued, notwithstanding the fact that reference is made in that document to certain information on the administrative file?










2.


Do the principles of neutrality, proportionality and equivalence preclude the exercise of the right to deduct VAT and corporation tax in the case of a company the conduct of which with regard to fiscal matters is beyond reproach and which has been denied the right to deduct corporation tax on account of the fiscal conduct of its suppliers, which is alleged to be improper on the basis of factors such as a lack of human resources or a lack of means of transport, in the case where, in addition, the tax authority has adduced no evidence of any activity that suggests fiscal and/or criminal liability on the part of those suppliers?










3.


Is a national practice inconsistent with EU law if, pursuant to that practice, the right to deduct VAT and corporation tax is subject to the possession of other supporting documents in addition to the tax invoice, such as estimates of expenditure or reports on the progress of works, even though such additional supporting documents have not been clearly and precisely defined in the national tax legislation?










4.


In light of the judgment in WebMindLicenses, can the situation in which a taxable person purchases goods and services from a taxable person which benefits from a different tax regime from that of the taxable person in question constitute tax evasion?
Case T-331/19: Action brought on 3 June 2019 — Pierre Balmain v EUIPO (Representation of a lion’s head encircled by rings forming a chain)
Date: 2019-06-03
Institutions: General Court
Subjects: EU trade mark, clothing, decorative item, jewellery and goldsmith's articles, precious metal, precious stones, registered trade mark, trade-mark law








C_2019246EN.01004201.xml










22.7.2019   


EN


Official Journal of the European Union


C 246/42






Action brought on 3 June 2019 — Pierre Balmain v EUIPO (Representation of a lion’s head encircled by rings forming a chain)
(Case T-331/19)
(2019/C 246/44)
Language of the case: French

Parties


Applicant: Pierre Balmain SAS (Paris, France) (represented by: J. Iglesias Monravá, lawyer)

Defendant: European Union Intellectual Property Office (EUIPO)

Details of the proceedings before EUIPO


Trade mark at issue: European Union figurative mark (Representation of a lion’s head encircled by rings forming a chain) — Application for registration No 17 515 099

Contested decision: Decision of the Fifth Board of Appeal of EUIPO of 21 March 2019 in Case R 1223/2018-5

Form of order sought

The applicant claims that the Court should:






—


annul the contested decision;










—


allow the registration of EU trade mark No 17 515 099 for the rejected goods in Classes 14 and 26;










—


order any party who opposes this action to pay the costs.





Plea in law







—


Infringement of Article 7(1)(b) and Article 2 of Regulation (EU) 2017/1001 of the European Parliament and of the Council.
Euro exchange rates
Date: 2019-06-03
Institutions: European Commission
Subjects: euro, exchange rate, money








C_2019186EN.01000101.xml










3.6.2019   


EN


Official Journal of the European Union


C 186/1






Euro exchange rates (1)

29 May 2019
(2019/C 186/01)

1 euro =











 


Currency


Exchange rate




USD


US dollar


1,1156 




JPY


Japanese yen


121,91 




DKK


Danish krone


7,4687 




GBP


Pound sterling


0,88225 




SEK


Swedish krona


10,7063 




CHF


Swiss franc


1,1217 




ISK


Iceland króna


138,50 




NOK


Norwegian krone


9,7730 




BGN


Bulgarian lev


1,9558 




CZK


Czech koruna


25,861 




HUF


Hungarian forint


326,47 




PLN


Polish zloty


4,2998 




RON


Romanian leu


4,7604 




TRY


Turkish lira


6,7140 




AUD


Australian dollar


1,6116 




CAD


Canadian dollar


1,5065 




HKD


Hong Kong dollar


8,7570 




NZD


New Zealand dollar


1,7106 




SGD


Singapore dollar


1,5413 




KRW


South Korean won


1 333,30 




ZAR


South African rand


16,5276 




CNY


Chinese yuan renminbi


7,7081 




HRK


Croatian kuna


7,4245 




IDR


Indonesian rupiah


16 083,61 




MYR


Malaysian ringgit


4,6788 




PHP


Philippine peso


58,380 




RUB


Russian rouble


72,8036 




THB


Thai baht


35,521 




BRL


Brazilian real


4,4942 




MXN


Mexican peso


21,4504 




INR


Indian rupee


77,8925 






(1)  Source: reference exchange rate published by the ECB.
Case T-332/19: Action brought on 3 June 2019 — Pierre Balmain v EUIPO (Representation of a lion’s head encircled by rings forming a chain)
Date: 2019-06-03
Institutions: General Court
Subjects: EU trade mark, clothing, decorative item, jewellery and goldsmith's articles, precious metal, precious stones, registered trade mark, trade-mark law








C_2019246EN.01004301.xml










22.7.2019   


EN


Official Journal of the European Union


C 246/43






Action brought on 3 June 2019 — Pierre Balmain v EUIPO (Representation of a lion’s head encircled by rings forming a chain)
(Case T-332/19)
(2019/C 246/45)
Language of the case: French

Parties


Applicant: Pierre Balmain SAS (Paris, France) (represented by: J. Iglesias Monravá, lawyer)

Defendant: European Union Intellectual Property Office (EUIPO)

Details of the proceedings before EUIPO


Trade mark at issue: European Union figurative mark (Representation of a lion’s head encircled by rings forming a chain) — Application for registration No 17 515 115

Contested decision: Decision of the Fifth Board of Appeal of EUIPO of 21 March 2019 in Case R 1224/2018-5

Form of order sought

The applicant claims that the Court should:






—


annul the contested decision;










—


allow the registration of EU trade mark No 17 515 115 for the rejected goods in Classes 14 and 26;










—


order any party who opposes this action to pay the costs.





Plea in law







—


Infringement of Article 7(1)(b) and Article 2 of Regulation (EU) 2017/1001 of the European Parliament and of the Council.
Prior notification of a concentration (Case M.9353 — Advent International Corporation/Evonik Methacrylates Business Division) (Text with EEA relevance.)
Date: 2019-06-03
Institutions: European Commission
Subjects: chemical industry, consultancy, economic concentration, investment company, merger control








C_2019186EN.01002001.xml










3.6.2019   


EN


Official Journal of the European Union


C 186/20






Prior notification of a concentration
(Case M.9353 — Advent International Corporation/Evonik Methacrylates Business Division)
(Text with EEA relevance)
(2019/C 186/07)

1.   
On 23 May 2019, the Commission received notification of a proposed concentration pursuant to Article 4 of Council Regulation (EC) No 139/2004 (1).
This notification concerns the following undertakings:






—


Advent International Corporation (‘Advent’, USA),










—


Methacrylates Business Division of Evonik Industries AG (‘Evonik’, Germany) (‘the Target’).




Advent acquires within the meaning of Article 3(1)(b) of the Merger Regulation control of parts of Evonik.
The concentration is accomplished by way of purchase of shares and assets.


2.   
The business activities of the undertakings concerned are:






—


Advent is a private equity investor that advises and manages funds investing globally. Advent has an equity stake in and controls (among others) portfolio company Allnex, which is active in the manufacture and supply of coating resins worldwide,










—


the Target is a collection of assets in Germany, China and the United States dedicated to the manufacture and worldwide supply of methyl methacrylate and base monomers, polymethyl methacrylate molding compounds, acrylic products, methacrylate resins and cyanides.






3.   

On preliminary examination, the Commission finds that the notified transaction could fall within the scope of the Merger Regulation. However, the final decision on this point is reserved.



4.   
The Commission invites interested third parties to submit their possible observations on the proposed operation to the Commission.
Observations must reach the Commission not later than 10 days following the date of this publication. The following reference should always be specified:
M.9353 — Advent International Corporation/Evonik Methacrylates Business Division
Observations can be sent to the Commission by email, by fax, or by post. Please use the contact details below:





Email: COMP-MERGER-REGISTRY@ec.europa.eu




Fax +32 22964301




Postal address:




European Commission




Directorate-General for Competition




Merger Registry




1049 Bruxelles/Brussel




BELGIQUE/BELGIË







(1)  OJ L 24, 29.1.2004, p. 1 (the ‘Merger Regulation’).