do-me/EUR-LEX huggingface dataset:
State aid – Decision to raise no objections 2022/C 385/05
Date: 2022-10-06
Institutions: EFTA Surveillance Authority
Subjects: European Economic Area, Norway, State aid, aid to undertakings, airport, control of State aid, investment aid, transport infrastructure








C_2022385EN.01002301.xml










6.10.2022   


EN


Official Journal of the European Union


C 385/23






State aid – Decision to raise no objections
(2022/C 385/05)
The EFTA Surveillance Authority raises no objections to the following state aid measure:






Date of adoption of the decision


23 June 2022




Case No


88760




Decision No


154/22/COL




EFTA State


Norway




Region


Helgeland




Title (and/or name of the beneficiary)


Investment aid to Avinor AS for the construction of a new airport in Mo i Rana




Legal basis


The revised national budget proposition for 2021, adopted by the Parliament on 11 June 2021 (Innst. 648 S– 2020–2021)
A letter of assignment from the Ministry of Transport of 25 August 2021
Decision of Rana Municipality of 12 May 2020, case 36/20
Three-part agreement between Avinor AS, Polarsirkelen Lufthavnutvikling AS, and Rana Municipality




Type of measure


Ad hoc aid




Objective


Airport infrastructure or equipment




Form of aid


Direct grant




Budget


Up to NOK 2 888 989 000 (discounted)




Intensity


95 %




Duration


From 2022 to 2026




Economic sectors


Passenger air transport




Name and address of the granting authority







The Ministry of Transport




PO Box 8010 Dep, N-0030 Oslo




NORWAY




Rana Municipality




P.O. Box 173, 8601 Mo i Rana




NORWAY








Other information


—




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/
Case T-622/22: Action brought on 6 October 2022 — Van Oosterwijck v Commission
Date: 2022-10-06
Institutions: General Court
Subjects: European official, equal treatment, marriage, married person, staff regulations (EU), survivor's benefit








C_2022441EN.01002902.xml










21.11.2022   


EN


Official Journal of the European Union


C 441/29






Action brought on 6 October 2022 — Van Oosterwijck v Commission
(Case T-622/22)
(2022/C 441/41)
Language of the case: French

Parties


Applicant: Viviane Van Oosterwijck (Kontich, Belgium) (represented by: F. Moyse, lawyer)

Defendant: European Commission

Form of order sought

The applicant claims that the Court should:






—


annul the decision of 7 July 2022 and to the extent necessary the decision of 15 December 2021, decisions by which the Commission refused to grant a survivor’s pension to the applicant;










—


accordingly, recognise the applicant as being entitled to a survivor’s pension under Articles 19 and 20 of Annex VIII to the Staff Regulations;










—


in any event, order the Commission to pay the costs.





Pleas in law and main arguments

In support of the action, the applicant relies on a single plea in law, based on a plea of illegality of Article 20 of Annex VIII to the Staff Regulations of Officials of the European Union (‘the Staff Regulations’) on account of the violation of the principles of equal treatment and non-discrimination on the basis of the duration of her relationship with her spouse. The applicant claims, inter alia, that the distinction that must be established in the present case, namely the fact that the requirement relating to the minimum duration of the marriage, in the situations covered by the abovementioned Article 20 is much greater than that in the situations covered by Article 19 of Annex VIII to the Staff Regulations, even though that all those situations are comparable, had to be regarded as arbitrary or manifestly inappropriate in the light of the objective pursued by the legislature.
Case C-581/21 P: Order of the President of the Ninth of the Court of 6 October 2022 — Ryanair DAC, Laudamotion GmbH v European Commission
Date: 2022-10-06
Institutions: Court of Justice
Subjects: Flevoland, Netherlands, North Holland, air traffic, air traffic control, airport, transport regulations








C_2023024EN.01003201.xml










23.1.2023   


EN


Official Journal of the European Union


C 24/32






Order of the President of the Ninth of the Court of 6 October 2022 — Ryanair DAC, Laudamotion GmbH v European Commission
(Case C-581/21 P) (1)

(2023/C 24/43)
Language of the case: English
The President of the Ninth Chamber has ordered that the case be removed from the register.


(1)  OJ C 462, 15.11.2021.
Case C-293/21: Judgment of the Court (Tenth Chamber) of 6 October 2022 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — UAB ‘Vittamed technologijos’, in liquidation v Valstybinė mokesčių inspekcija (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Deductions of input VAT — Goods and services used by the taxable person to produce capital goods — Articles 184 to 187 — Adjustment of deductions — Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers)
Date: 2022-10-06
Institutions: Court of Justice
Subjects: VAT, capital goods, liquidation, tax law, tax relief, taxpayer








C_2022451EN.01000401.xml










28.11.2022   


EN


Official Journal of the European Union


C 451/4






Judgment of the Court (Tenth Chamber) of 6 October 2022 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — UAB ‘Vittamed technologijos’, in liquidation v Valstybinė mokesčių inspekcija
(Case C-293/21) (1)

(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Deductions of input VAT - Goods and services used by the taxable person to produce capital goods - Articles 184 to 187 - Adjustment of deductions - Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers)
(2022/C 451/05)
Language of the case: Lithuanian

Referring court

Lietuvos vyriausiasis administracinis teismas

Parties to the main proceedings


Appellant: UAB ‘Vittamed technologijos’, in liquidation

Respondent: Valstybinė mokesčių inspekcija

intervener: Kauno apskrities valstybinė mokesčių inspekcija

Operative part of the judgment

Articles 184 to 187 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that a taxable person is under an obligation to adjust deductions of input value added tax (VAT) relating to the acquisition of goods or services intended to produce capital goods in the case where, as a result of the decision of the owner or sole shareholder of that taxable person to place it in liquidation and of the taxable person’s request to be removed, and it being removed, from the register of VAT payers, the capital goods produced have not been used — and will never be used — in the course of taxable economic activities. The reasons for the decision to place that taxable person in liquidation and, consequently, for the abandonment of the intended taxable economic activity, such as constantly growing losses, the absence of orders and the doubts of the taxable person’s shareholder as to the profitability of the intended economic activity, have no bearing on the taxable person’s obligation to adjust the deductions of VAT concerned, in so far as that taxable person no longer has — and will never have — any intention of using the capital goods for the purposes of taxable transactions.


(1)  OJ C 289, 19.7.2021.
EFTA Surveillance Authority’s notice on state aid recovery interest rates and reference/discount rates for the EFTA States applicable as from 1 July 2022 Published in accordance with the rules on reference and discount rates set out in Part VII of ESA’s State Aid Guidelines and Article 10 of ESA’s Decision No 195/04/COL 14 July 2004 (OJ L 139, 25.5.2006, p. 37 and EEA Supplement to the OJ No. 26/2006, 25.5.2006, p. 1.) 2022/C 385/04
Date: 2022-10-06
Institutions: EFTA Surveillance Authority
Subjects: Iceland, Liechtenstein, Norway, State aid, interest, reimbursement of aid








C_2022385EN.01002201.xml










6.10.2022   


EN


Official Journal of the European Union


C 385/22






EFTA Surveillance Authority’s notice on state aid recovery interest rates and reference/discount rates for the EFTA States applicable as from 1 July 2022


Published in accordance with the rules on reference and discount rates set out in Part VII of ESA’s State Aid Guidelines and Article 10 of ESA’s Decision No 195/04/COL 14 July 2004 (1)


(2022/C 385/04)
Base rates are calculated in accordance with the Chapter on the method for setting reference and discount rates of ESA’s State Aid Guidelines as amended by ESA’s Decision No 788/08/COL of 17 December 2008. To obtain the applicable reference rates, appropriate margins shall be added to the base rate in accordance with the State Aid Guidelines.
Base rates have been determined as follows:








 


Iceland


Liechtenstein


Norway




1.7.2022 –


3,90 


-0,57 


1,17 






(1)  OJ L 139, 25.5.2006, p. 37 and EEA Supplement to the OJ No. 26/2006, 25.5.2006, p. 1.
Prior notification of a concentration (Case M.10697 – ARAMCO OVERSEAS COMPANY / LOTOS SPV 1) (Text with EEA relevance) 2022/C 385/08
Date: 2022-10-06
Institutions: Directorate-General for Competition, European Commission
Subjects: Poland, economic concentration, fuel, management, merger control, provision of services, subsidiary, supply chain, wholesale trade








C_2022385EN.01002701.xml










6.10.2022   


EN


Official Journal of the European Union


C 385/27






Prior notification of a concentration
(Case M.10697 – ARAMCO OVERSEAS COMPANY / LOTOS SPV 1)
(Text with EEA relevance)
(2022/C 385/08)

1.   
On 27 September 2022, 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:






—


Aramco Overseas Company B.V. (‘AOC’, the Netherlands), controlled by Saudi Arabian Oil Company (Saudi Arabia),










—


Lotos SPV 1 sp. z o.o. (‘Target’, Poland).
AOC will acquire 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 the following:






—


AOC provides its affiliates in the Saudi Aramco group with a wide range of services including finance support services, supply chain management, technical support services and a variety of administrative support services,










—


The Target is a special purpose vehicle and a wholly-owned subsidiary of Lotos (currently Orlen) active in the wholesale distribution of fuels in Poland.






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.10697 – ARAMCO OVERSEAS COMPANY / LOTOS SPV 1
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’).
Joined Cases C-433/21 and C-434/21: Judgment of the Court (Eighth Chamber) of 6 October 2022 (requests for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Contship Italia SpA (References for a preliminary ruling — Direct taxation — Freedom of establishment — Corporate income tax — Measures to prevent tax avoidance by shell companies — Determination of taxable income on the basis of presumed minimum income — Exclusion from the scope of those measures of companies and entities listed on national regulated markets)
Date: 2022-10-06
Institutions: Court of Justice
Subjects: corporation tax, income, official market, right of establishment, stock-exchange listing, tax avoidance, taxable income








C_2022451EN.01000501.xml










28.11.2022   


EN


Official Journal of the European Union


C 451/5






Judgment of the Court (Eighth Chamber) of 6 October 2022 (requests for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Contship Italia SpA
(Joined Cases C-433/21 and C-434/21) (1)

(References for a preliminary ruling - Direct taxation - Freedom of establishment - Corporate income tax - Measures to prevent tax avoidance by shell companies - Determination of taxable income on the basis of presumed minimum income - Exclusion from the scope of those measures of companies and entities listed on national regulated markets)
(2022/C 451/06)
Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings


Applicant: Agenzia delle Entrate

Defendant: Contship Italia SpA

Operative part of the judgment

Article 49 TFEU must be interpreted as not precluding national legislation which restricts the ground for exclusion from the scope of the measures to prevent tax avoidance by shell companies to companies whose securities are traded on national regulated markets, excluding from the scope of that ground for exclusion other companies, whether national or foreign, whose securities are not traded on national regulated markets but which are controlled by companies and entities listed on foreign regulated markets.


(1)  OJ C 422, 18.10.2021.