do-me/EUR-LEX huggingface dataset:
Case C-188/21: Request for a preliminary ruling from the Kúria (Hungary) lodged on 25 March 2021 — Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Date: 2021-03-25
Institutions: Court of Justice
Subjects: VAT, tax authorities, tax collection, tax evasion, tax relief








C_2021228EN.01002301.xml










14.6.2021   


EN


Official Journal of the European Union


C 228/23






Request for a preliminary ruling from the Kúria (Hungary) lodged on 25 March 2021 — Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-188/21)
(2021/C 228/30)
Language of the case: Hungarian

Referring court

Kúria

Parties to the main proceedings


Applicant: Megatherm-Csillaghegy Kft.

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Questions referred







1.


Must the principle of the neutrality of value added tax, as well as recital 30 and Articles 63, 167, 168, 178 to 180, 182 and 273 of the VAT Directive, (1) be interpreted as meaning that they preclude the last sentence of Article 137(3) of az általános forgalmi adóról szóló 2007. évi CXXVII. törvény (Law CXXVII of 2007 on Value Added Tax), in the version in force between 1 January 2015 and 31 December 2017, whereby, ‘even in the case where the tax authority revokes the taxable person’s tax identification number without having suspended it, the taxable person shall lose his or her right to deduct tax on the date on which the decision revoking that number becomes final’, and Article 137 thereof, in the version in force between 1 January 2018 and 26 November 2020, whereby, ‘if the national tax and customs authority revokes the taxable person’s tax identification number, the taxable person shall lose the right to deduct tax on the date on which the decision revoking that number becomes final’?










2.


Must Article 273 of the VAT Directive be interpreted as meaning that loss of the right to deduct tax as a mandatory legal consequence goes (disproportionately) beyond what is necessary in order to attain the objective of collecting tax and combating tax evasion?






(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
State aid – Decision to raise no objections 2021/C 103/07
Date: 2021-03-25
Institutions: EFTA Surveillance Authority
Subjects: European Economic Area, Norway, State aid, aid to undertakings, control of State aid, coronavirus disease, credit insurance, epidemic, trade credit








C_2021103EN.01000801.xml










25.3.2021   


EN


Official Journal of the European Union


C 103/8






State aid – Decision to raise no objections
(2021/C 103/07)
The EFTA Surveillance Authority raises no objections to the following state aid measure:






Date of adoption of the decision


15 December 2020




Case No


85961




Decision No


162/20/COL




EFTA State


Norway




Region


Whole territory of Norway




Legal basis


Parliamentary resolution (‘Stortingsvedtak’) on an amendment to the National Budget 2020: ‘Prop. 1 S Tillegg 1 (2020-2021) Endring av Prop. 1 S (2020-2021) Statsbudsjettet 2021’ (yet to be adopted), based on ‘Innst. 8 S (2020-2021)’ (yet to be adopted)




Type of measure


Scheme




Objective


Ensure a functioning trade credit insurance market in the face of the COVID-19 pandemic




Form of aid


Guarantees




Budget


NOK 18 200  million in guarantees




Duration


Until 30 June 2021




Economic sectors


Trade credit insurance




Name and address of the granting authority







GIEK




Postboks 1763 Vika




N-0122




Oslo




NORWAY








The authentic text of the decision, from which all confidential information has been removed, can be found on the EFTA Surveillance Authority’s website: http://www.eftasurv.int/state-aid/state-aid-register/decisions/
State aid – Decision to raise no objections 2021/C 103/08
Date: 2021-03-25
Institutions: EFTA Surveillance Authority
Subjects: European Economic Area, Iceland, State aid, aid to undertakings, control of State aid, coronavirus disease, economic activity, epidemic








C_2021103EN.01000901.xml










25.3.2021   


EN


Official Journal of the European Union


C 103/9






State aid – Decision to raise no objections
(2021/C 103/08)
The EFTA Surveillance Authority raises no objections to the following state aid measure:






Date of adoption of the decision


14 December 2020




Case No


85894




Decision No


160/20/COL




EFTA State


Iceland




Title


COVID-19 Resilience grants




Legal basis


The Act on Resilience Grants (ice. lög um viðspyrnustyrki)




Type of measure


Scheme




Objective


To contribute to the continued economic activity of undertakings that have suffered loss of income due to the COVID-19 pandemic and containment measures imposed to fight the spreading of the virus




Form of aid


Direct grants




Budget


ISK 19,8 billion (approx. EUR 122 million)




Duration


31 May 2021




Economic sectors


All sectors




Name and address of the granting authority







Iceland Revenue and Customs




Tryggvagata 19




101 Reykjavík




ICELAND








The authentic text of the decision, from which all confidential information has been removed, can be found on the EFTA Surveillance Authority’s website: http://www.eftasurv.int/state-aid/state-aid-register/decisions/
Non-opposition to a notified concentration (Case M.10174 — Macquarie/Aberdeen/Ucles JV) (Text with EEA relevance) 2021/C 129/04
Date: 2021-03-25
Institutions: Directorate-General for Competition, European Commission
Subjects: economic concentration, financial services, investment bank, merger control, renewable energy, transmission network, transport company, waste management, water treatment, wholesale trade








C_2021129EN.01000801.xml










13.4.2021   


EN


Official Journal of the European Union


C 129/8






Non-opposition to a notified concentration
(Case M.10174 — Macquarie/Aberdeen/Ucles JV)
(Text with EEA relevance)
(2021/C 129/04)
On 25 March 2021, 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 32021M10174. EUR-Lex is the online access to European law.






(1)  OJ L 24, 29.1.2004, p. 1.