do-me/EUR-LEX huggingface dataset:
Case C-868/19: Judgment of the Court (Seventh Chamber) of 15 April 2021 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg — Germany) — M-GmbH v Finanzamt für Körperschaften (Reference for a preliminary ruling — Value-added tax (VAT) — Directive 2006/112/EC — Article 9 — Taxable persons — Article 11 — Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) — Concept of ‘close financial links’ — National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group — Legal certainty — Preventative measures against fraud and tax evasion — Proportionality — VAT neutrality)
Date: 2021-04-15
Institutions: Court of Justice
Subjects: VAT, partnership, principle of legal certainty, principle of proportionality, tax avoidance, tax evasion, taxpayer








C_2021217EN.01001201.xml










7.6.2021   


EN


Official Journal of the European Union


C 217/12






Judgment of the Court (Seventh Chamber) of 15 April 2021 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg — Germany) — M-GmbH v Finanzamt für Körperschaften
(Case C-868/19) (1)

(Reference for a preliminary ruling - Value-added tax (VAT) - Directive 2006/112/EC - Article 9 - Taxable persons - Article 11 - Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) - Concept of ‘close financial links’ - National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group - Legal certainty - Preventative measures against fraud and tax evasion - Proportionality - VAT neutrality)
(2021/C 217/16)
Language of the case: German

Referring court

Finanzgericht Berlin-Brandenburg

Parties to the main proceedings


Applicant: M-GmbH

Defendant: Finanzamt für Körperschaften

Operative part of the judgment

Article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in light of the principles of legal certainty, proportionality and fiscal neutrality, must be interpreted as meaning that it precludes a national law which makes the option for a partnership to create, alongside the undertaking of the controlling company, a group of persons which may be considered to be a single taxable person for value added tax, on the condition that the partners in the partnership, alongside the controlling company, are solely persons who are financially integrated in that undertaking.


(1)  OJ C 77, 9.3.2020.
Case C-733/19: Judgment of the Court (First Chamber) of 15 April 2021 — Kingdom of the Netherlands v Council of the European Union, European Parliament (Action for annulment — Common fisheries policy — Regulation (EU) No 1380/2013 — Conservation and sustainable exploitation of fisheries resources — Protection of marine ecosystems — Regulation (EU) 2019/1241 — Technical measures — Annex V, Part D — Ban on fishing by vessels using electric pulse trawls — Principle of proportionality — Precautionary principle)
Date: 2021-04-15
Institutions: Court of Justice
Subjects: common fisheries policy, conservation of fish stocks, fishery resources, fishing net, fishing rights, marine ecosystem, precautionary principle, principle of proportionality, sea fishing, sustainable fisheries








C_2021217EN.01000902.xml










7.6.2021   


EN


Official Journal of the European Union


C 217/9






Judgment of the Court (First Chamber) of 15 April 2021 — Kingdom of the Netherlands v Council of the European Union, European Parliament
(Case C-733/19) (1)

(Action for annulment - Common fisheries policy - Regulation (EU) No 1380/2013 - Conservation and sustainable exploitation of fisheries resources - Protection of marine ecosystems - Regulation (EU) 2019/1241 - Technical measures - Annex V, Part D - Ban on fishing by vessels using electric pulse trawls - Principle of proportionality - Precautionary principle)
(2021/C 217/12)
Language of the case: Dutch

Parties


Applicant: Kingdom of the Netherlands (represented by: M.K. Bulterman, M. Noort and P. Huurnink, acting as Agents)

Defendants: Council of the European Union (represented by: F. Naert and A. Maceroni, acting as Agents), European Parliament (represented by: R. van de Westelaken, I. Liukkonen and K. Zejdová, acting as Agents)

Intervener in support of the defendants: French Republic (represented by: A.-L. Desjonquères and M. J.-L. Carré, acting as Agents)

Operative part of the judgment

The Court:






1.


Dismisses the action.










2.


Orders the Kingdom of the Netherlands to bear its own costs and to pay those incurred by the Council of the European Union and the European Parliament.










3.


Orders the French Republic to bear its own costs.






(1)  OJ C 423, 16.12.2019.
Case C-594/20: Order of the Court (Sixth Chamber) of 15 April 2021 (request for a preliminary ruling from the Markkinaoikeus — Finland) — Kuluttaja-asiamies v MiGame Oy (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Directive 2011/83/EU — Consumer contracts — Article 21 — ‘Communication by telephone’ — Telephone line operated by a trader so that consumers may contact it for matters relating to a previously concluded contract — Provision by a company, as part of the after-sales service for previously concluded contracts, of two telephone lines, namely a premium-rate landline and a mobile telephone line that is free of charge — Media content targeted at customers — Acceptability of a helpline which charges customers at a rate exceeding the basic rate — Concept of ‘basic rate’)
Date: 2021-04-15
Institutions: Court of Justice
Subjects: consumer information, contract, regulation of telecommunications, telephone, telephone charges








C_2021289EN.01001902.xml










19.7.2021   


EN


Official Journal of the European Union


C 289/19






Order of the Court (Sixth Chamber) of 15 April 2021 (request for a preliminary ruling from the Markkinaoikeus — Finland) — Kuluttaja-asiamies v MiGame Oy
(Case C-594/20) (1)

(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Directive 2011/83/EU - Consumer contracts - Article 21 - ‘Communication by telephone’ - Telephone line operated by a trader so that consumers may contact it for matters relating to a previously concluded contract - Provision by a company, as part of the after-sales service for previously concluded contracts, of two telephone lines, namely a premium-rate landline and a mobile telephone line that is free of charge - Media content targeted at customers - Acceptability of a helpline which charges customers at a rate exceeding the basic rate - Concept of ‘basic rate’)
(2021/C 289/27)
Language of the case: Finnish

Referring court

Markkinaoikeus

Parties to the main proceedings


Applicant: Kuluttaja-asiamies

Defendant: MiGame Oy

Operative part of the order

The first subparagraph of Article 21 of Directive 2011/83/EU of the European Parliament and of the Council of 25 October 2011 on consumer rights, amending Council Directive 93/13/EEC and Directive 1999/44/EC of the European Parliament and of the Council and repealing Council Directive 85/577/EEC and Directive 97/7/EC of the European Parliament and of the Council must be interpreted as precluding a trader from providing customers with, in addition to a telephone number charged at no more than the basic rate, a telephone number charged at a rate exceeding that rate which may be used by consumers who concluded a contract with that trader.


(1)  OJ C 35, 1.2.2021.
Prior notification of a concentration (Case M.10162 - AmerisourceBergen/parts of Walgreens Boots Alliance’s Pharmaceutical Business) Candidate case for simplified procedure (Text with EEA relevance) 2021/C 132/07
Date: 2021-04-15
Institutions: Directorate-General for Competition, European Commission
Subjects: economic concentration, logistics, merger control, pharmaceutical product, provision of services, retail selling, wholesale selling








C_2021132EN.01000801.xml










15.4.2021   


EN


Official Journal of the European Union


C 132/8






Prior notification of a concentration
(Case M.10162 - AmerisourceBergen/parts of Walgreens Boots Alliance’s Pharmaceutical Business)
Candidate case for simplified procedure
(Text with EEA relevance)
(2021/C 132/07)

1.   
On 7 April 2021, 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:






—


AmerisourceBergen Corporation (‘AmerisourceBergen’, USA),










—


Walgreens Boots Alliance, Inc.’s (i) wholesale pharmaceutical businesses in Algeria, Croatia, Czech Republic, Egypt, France, Lithuania, the Netherlands, Norway, Portugal, Romania, Spain, Turkey, the UAE and the UK and (ii) retail pharmaceutical business in the Netherlands, Norway, and Lithuania (‘the Target’, the Netherlands).




AmerisourceBergen acquires within the meaning of Article 3(1)(b) of the Merger Regulation sole control of the whole of the Target.
The concentration is accomplished by way of purchase of shares.


2.   
The business activities of the undertakings concerned are:






—


for AmerisourceBergen: pharmaceutical distribution and services;










—


for the Target: wholesale and retail of pharmaceuticals and logistics.






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.
Pursuant to the Commission Notice on a simplified procedure for treatment of certain concentrations under the Council Regulation (EC) No 139/2004 (2) it should be noted that this case is a candidate for treatment under the procedure set out in the Notice.


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.10162 - AmerisourceBergen/parts of Walgreens Boots Alliance’s Pharmaceutical Business
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’).

(2)  OJ C 366, 14.12.2013, p. 5.