do-me/EUR-LEX huggingface dataset:
Case C-737/19: Request for a preliminary ruling from the tribunal administratrif de Montreuil (France) lodged on 7 October 2019 — Bank of China Limited v Ministre de l’Action and des Comptes publics
Date: 2019-10-07
Institutions: Court of Justice
Subjects: EU Member State, VAT, banking, branch, financial services, head office, provision of services, tax relief, taxpayer, third country








C_2019413EN.01003301.xml










9.12.2019   


EN


Official Journal of the European Union


C 413/33






Request for a preliminary ruling from the tribunal administratrif de Montreuil (France) lodged on 7 October 2019 — Bank of China Limited v Ministre de l’Action and des Comptes publics
(Case C-737/19)
(2019/C 413/39)
Language of the case: French

Referring court

Tribunal administratrif de Montreuil

Parties to the main proceedings


Applicant: Bank of China Limited

Defendant: Ministre de l’Action and des Comptes publics

Questions referred







1.


Are the solutions adopted in the judgment of 24 January 2019, Morgan Stanley & Co International plc v Ministre de l’Économie et des Finances (C-165/17) applicable where a branch, on the one hand, carries out, in a Member State, transactions subject to VAT, and, on the other, supplies services for the benefit of its principal establishment and branches established in a third country?










2.


Where a branch established in a Member State claims a right to deduct based on the expenditure incurred by it in connection with the supply of services for the benefit of its principal establishment in a third-country, that is exports of financial and banking services, may the taxable person deduct value added tax pursuant to Article 169(a) or Article 169(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, p. 1)?










3.


If the first question is answered in the affirmative and the branch may claim a deduction pursuant to Article 169(a), under what conditions may banking transactions carried out by the principal establishment established in a third country be regarded as giving rise to a right to deduct if they had been carried out in the Member State the expenditure subject to value added tax is incurred? If the first question is answered in the affirmative and the branch may claim a deduction pursuant to Article 169(c), under what conditions may the recipient of the services be regarded as being established outside the European Union where the branch is located in the European Union and forms part of one and the same legal entity as its principal establishment?
Euro exchange ratesSource: reference exchange rate published by the ECB. 4 October 20192019/C 336/01
Date: 2019-10-07
Institutions: European Commission
Subjects: euro, exchange rate, money








C_2019336EN.01000101.xml










7.10.2019   


EN


Official Journal of the European Union


C 336/1






Euro exchange rates (1)

4 October 2019
(2019/C 336/01)

1 euro =











 


Currency


Exchange rate




USD


US dollar


1,0979 




JPY


Japanese yen


117,23 




DKK


Danish krone


7,4666 




GBP


Pound sterling


0,89045 




SEK


Swedish krona


10,8105 




CHF


Swiss franc


1,0913 




ISK


Iceland króna


135,70 




NOK


Norwegian krone


9,9915 




BGN


Bulgarian lev


1,9558 




CZK


Czech koruna


25,741 




HUF


Hungarian forint


332,76 




PLN


Polish zloty


4,3245 




RON


Romanian leu


4,7480 




TRY


Turkish lira


6,2505 




AUD


Australian dollar


1,6247 




CAD


Canadian dollar


1,4612 




HKD


Hong Kong dollar


8,6099 




NZD


New Zealand dollar


1,7350 




SGD


Singapore dollar


1,5139 




KRW


South Korean won


1 312,32 




ZAR


South African rand


16,6446 




CNY


Chinese yuan renminbi


7,8497 




HRK


Croatian kuna


7,4215 




IDR


Indonesian rupiah


15 531,39 




MYR


Malaysian ringgit


4,5953 




PHP


Philippine peso


56,811 




RUB


Russian rouble


71,1420 




THB


Thai baht


33,437 




BRL


Brazilian real


4,4726 




MXN


Mexican peso


21,5087 




INR


Indian rupee


77,8415 






(1)  Source: reference exchange rate published by the ECB.
Case T-102/19 and T-132/19: Order of the General Court of 7 October 2019 — Garriga Polledo and Others v Parliament (Action for annulment — Institutional law — Rules governing the payment of expenses and allowances to Members of the European Parliament — Amendment of the additional voluntary pension scheme — Regulatory act — Implementing measures — Lack of individual concern — Inadmissibility)
Date: 2019-10-07
Institutions: General Court
Subjects: Member of the European Parliament, Statute for Members of the Parliament, equal treatment, principle of legal certainty, principle of proportionality, retroactivity of a law, right to justice, supplementary pension, tax on income








C_2019423EN.01005702.xml










16.12.2019   


EN


Official Journal of the European Union


C 423/57






Order of the General Court of 7 October 2019 — Garriga Polledo and Others v Parliament
(Case T-102/19 and T-132/19) (1)

(Action for annulment - Institutional law - Rules governing the payment of expenses and allowances to Members of the European Parliament - Amendment of the additional voluntary pension scheme - Regulatory act - Implementing measures - Lack of individual concern - Inadmissibility)
(2019/C 423/73)
Language of the case: French

Parties


Applicants in Case T-102/19: Salvador Garriga Polledo (Madrid, Spain) and the 43 other applicants whose names are listed in the annex to the order (represented by: A. Schmitt and A. Waisse, lawyers)

Applicant in Case T-132/19: Richard Ashworth (Lingfield, United Kingdom) (represented by: A. Schmitt and A. Waisse, lawyers)

Defendant: European Parliament (represented by: N. Görlitz, M. Ecker and Z. Nagy, acting as Agents)

Re:

Action under Article 263 TFEU seeking annulment of the decision of the Bureau of the Parliament of 10 December 2018 amending the Implementing Measures for the Statute for Members of the European Parliament (OJ 2018 C 466, p.8).

Operative part of the order







1.



Cases T-102/19 and T-132/19 are joined for the purpose of the present order.











2.



The actions are dismissed as inadmissible.











3.



Mr Salvador Garriga Polledo and the other applicants whose names are listed in the annex and Mr Richard Ashworth shall bear their own costs and shall pay those incurred by the European Parliament.







(1)  OJ C 139, 15.4.2019.