do-me/EUR-LEX huggingface dataset:
Case C-207/23, Finanzamt X: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 March 2023 — Finanzamt X v Y KG
Date: 2023-03-29
Institutions: Court of Justice
Subjects: VAT, agricultural holding, cost price, free service, heating, perennial vegetable, production cost, tax relief, taxpayer








C_2023252EN.01001901.xml










17.7.2023   


EN


Official Journal of the European Union


C 252/19






Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 March 2023 — Finanzamt X v Y KG
(Case C-207/23, Finanzamt X)
(2023/C 252/21)
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Appellant on a point of law: Finanzamt X

Respondent in the appeal on a point of law: Y KG

Questions referred







1.


If a taxable person makes heat from its company available to another taxable person for the latter’s economic operations free of charge (in this case: allocation of heat from the cogeneration plant of an electricity provider for the benefit of an agricultural company for the purpose of heating asparagus fields), is this to be regarded as an ‘application by a taxable person of goods forming part of his business assets’ in the form of a ‘disposal free of charge’ within the meaning of Article 16 of Directive 2006/112/EC (the VAT Directive)? (1)

Is the answer to this question dependent on whether the taxable person receiving the heat uses it for purposes that would entitle that person to a deduction of input tax?










2.


In the case of an application of goods (within the meaning of Article 16 of the VAT Directive), is the cost price within the meaning of Article 74 of the VAT Directive to be calculated solely on the basis of those costs that are subject to input tax?










3.


Does the cost price include only direct production or generation costs, or does it also include only indirectly attributable costs such as financing costs?






(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
Case T-26/22: Judgment of the General Court of 29 March 2023 — CIMV v Commission (Research and technological development — Grant agreement concluded in the context of the ‘Horizon 2020’ Framework Programme for Research and Innovation — Recovery of a debt — Repayment by instalments — Substantive accuracy of the facts — Manifest error of assessment — Obligation to state reasons — Legitimate expectations — Right to be heard — Proportionality)
Date: 2023-03-29
Institutions: General Court
Subjects: Framework Programme for Research and Development, debt, eligibility criteria, innovation, interest, principle of proportionality, project funding, research and development, rights of the defence








C_2023179EN.01003901.xml










22.5.2023   


EN


Official Journal of the European Union


C 179/39






Judgment of the General Court of 29 March 2023 — CIMV v Commission
(Case T-26/22) (1)

(Research and technological development - Grant agreement concluded in the context of the ‘Horizon 2020’ Framework Programme for Research and Innovation - Recovery of a debt - Repayment by instalments - Substantive accuracy of the facts - Manifest error of assessment - Obligation to state reasons - Legitimate expectations - Right to be heard - Proportionality)
(2023/C 179/56)
Language of the case: French

Parties


Applicant: Compagnie industrielle de la matière végétale (CIMV) (Neuilly sur-Seine, France) (represented by: B. Le Bret, R. Rard and P. Renié, lawyers)

Defendant: European Commission (represented by: M. Ilkova and S. Romoli, acting as Agents)

Re:

By its action under Article 263 TFEU, the applicant seeks the annulment of Commission Decision C(2021) 7932 final of 28 October 2021 concerning the recovery of an amount in the sum of EUR 5 888 214,59 plus late payment interest.

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders Compagnie industrielle de la matière végétale (CIMV) to pay the costs.






(1)  OJ C 109, 7.3.2022.
Euro exchange rates (Source: reference exchange rate published by the ECB.) 28 March 2023 2023/C 114/03
Date: 2023-03-29
Institutions: European Commission
Subjects: euro, exchange rate, money








C_2023114EN.01000401.xml










29.3.2023   


EN


Official Journal of the European Union


C 114/4






Euro exchange rates (1)

28 March 2023
(2023/C 114/03)

1 euro =











 


Currency


Exchange rate




USD


US dollar


1,0841 




JPY


Japanese yen


141,69 




DKK


Danish krone


7,4492 




GBP


Pound sterling


0,87938 




SEK


Swedish krona


11,2195 




CHF


Swiss franc


0,9947 




ISK


Iceland króna


148,10 




NOK


Norwegian krone


11,3240 




BGN


Bulgarian lev


1,9558 




CZK


Czech koruna


23,668 




HUF


Hungarian forint


382,95 




PLN


Polish zloty


4,6815 




RON


Romanian leu


4,9523 




TRY


Turkish lira


20,7153 




AUD


Australian dollar


1,6219 




CAD


Canadian dollar


1,4803 




HKD


Hong Kong dollar


8,5100 




NZD


New Zealand dollar


1,7382 




SGD


Singapore dollar


1,4394 




KRW


South Korean won


1 407,94 




ZAR


South African rand


19,7029 




CNY


Chinese yuan renminbi


7,4554 




IDR


Indonesian rupiah


16 353,40 




MYR


Malaysian ringgit


4,7717 




PHP


Philippine peso


58,951 




RUB


Russian rouble


 




THB


Thai baht


37,152 




BRL


Brazilian real


5,6080 




MXN


Mexican peso


19,8389 




INR


Indian rupee


89,0640 






(1)  Source: reference exchange rate published by the ECB.
Case T-142/21: Judgment of the General Court of 29 March 2023 — Wizz Air Hungary v Commission (Blue Air; COVID-19 and rescue aid) (State aid — Romanian air transport market — Aid granted by Romania to Blue Air in the context of the COVID-19 pandemic — Blue Air rescue aid — Loan guaranteed by the Romanian State — Decision not to raise any objections — Action for annulment — Aid intended to make good the damage caused by an exceptional occurrence — Article 107(2)(b) TFEU — Assessment of the damage — Causal link — Beneficiary’s pre-existing difficulties — Taking avoidable costs into account — Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty — Article 107(3)(c) TFEU — Contribution of the aid to an objective of common interest — ‘One time, last time’ condition for rescue aid — Principle of non-discrimination — Freedom to provide services — Freedom of establishment — Obligation to state reasons)
Date: 2023-03-29
Institutions: General Court
Subjects: Romania, State aid, aid to undertakings, airline, control of State aid, coronavirus disease, epidemic, equal treatment, freedom to provide services, right of establishment








C_2023179EN.01002702.xml










22.5.2023   


EN


Official Journal of the European Union


C 179/27






Judgment of the General Court of 29 March 2023 — Wizz Air Hungary v Commission (Blue Air; COVID-19 and rescue aid)
(Case T-142/21) (1)

(State aid - Romanian air transport market - Aid granted by Romania to Blue Air in the context of the COVID-19 pandemic - Blue Air rescue aid - Loan guaranteed by the Romanian State - Decision not to raise any objections - Action for annulment - Aid intended to make good the damage caused by an exceptional occurrence - Article 107(2)(b) TFEU - Assessment of the damage - Causal link - Beneficiary’s pre-existing difficulties - Taking avoidable costs into account - Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty - Article 107(3)(c) TFEU - Contribution of the aid to an objective of common interest - ‘One time, last time’ condition for rescue aid - Principle of non-discrimination - Freedom to provide services - Freedom of establishment - Obligation to state reasons)
(2023/C 179/38)
Language of the case: English

Parties


Applicant: Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) (Budapest, Hungary) (represented by: E. Vahida, S. Rating and I.-G. Metaxas-Maranghidis, lawyers)

Defendant: European Commission (represented by: L. Flynn, V. Bottka and I. Barcew, acting as Agents)

Re:

By its action under Article 263 TFEU, the applicant seeks the annulment of Commission Decision C(2020) 5830 final of 20 August 2020 on State Aid SA.57026 (2020/N) — Romania — COVID-19: Aid to Blue Air.

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) to pay the costs.






(1)  OJ C 148, 26.4.2021.
Case T-505/21: Judgment of the General Court of 29 March 2023 — Tinnus Enterprises v EUIPO — Mystic Products (Fluid distribution equipment) (Community design — Invalidity proceedings — Registered Community design representing fluid distribution equipment — Ground for invalidity — Non-compliance with requirements for protection — Article 25(1)(b) of Regulation (EC) No 6/2002 — Features of appearance of a product solely dictated by its technical function — Article 8(1) of Regulation No 6/2002)
Date: 2023-03-29
Institutions: General Court
Subjects: designs and models, toy industry








C_2023179EN.01003001.xml










22.5.2023   


EN


Official Journal of the European Union


C 179/30






Judgment of the General Court of 29 March 2023 — Tinnus Enterprises v EUIPO — Mystic Products (Fluid distribution equipment)
(Case T-505/21) (1)

(Community design - Invalidity proceedings - Registered Community design representing fluid distribution equipment - Ground for invalidity - Non-compliance with requirements for protection - Article 25(1)(b) of Regulation (EC) No 6/2002 - Features of appearance of a product solely dictated by its technical function - Article 8(1) of Regulation No 6/2002)
(2023/C 179/42)
Language of the case: English

Parties


Applicant: Tinnus Enterprises LLC (Plano, Texas, United States) (represented by: T. Wuttke and J. Lewandowski, lawyers)

Defendant: European Union Intellectual Property Office (represented by: J. Ivanauskas, acting as Agent)

Other party to the proceedings before the Board of Appeal of EUIPO: Mystic Products Import & Export, SL (Badalona, Spain)

Re:

By its action under Article 263 TFEU, the applicant seeks the annulment and alteration of the decision of the Third Board of Appeal of the European Union Intellectual Property Office (EUIPO) of 9 June 2021 (Case R 1003/2018-3).

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders Tinnus Enterprises LLC to bear its own costs and to pay those incurred by the European Union Intellectual Property Office (EUIPO).






(1)  OJ C 401, 4.10.2021.
Case T-344/21: Judgment of the General Court of 29 March 2023 — Plusmusic v EUIPO — Groupe Canal + (+music) (EU trade mark — Opposition proceedings — Application for EU figurative mark +music — Earlier national figurative mark + — Relative ground for refusal — No likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001 — Enhanced distinctiveness of the earlier mark acquired through use)
Date: 2023-03-29
Institutions: General Court
Subjects: EU trade mark, advertising, clothing, electronic equipment, information technology applications, lighting equipment, registered trade mark, teaching, telecommunications, trade-mark law








C_2023179EN.01002801.xml










22.5.2023   


EN


Official Journal of the European Union


C 179/28






Judgment of the General Court of 29 March 2023 — Plusmusic v EUIPO — Groupe Canal + (+music)
(Case T-344/21) (1)

(EU trade mark - Opposition proceedings - Application for EU figurative mark +music - Earlier national figurative mark + - Relative ground for refusal - No likelihood of confusion - Article 8(1)(b) of Regulation (EU) 2017/1001 - Enhanced distinctiveness of the earlier mark acquired through use)
(2023/C 179/39)
Language of the case: English

Parties


Applicant: Plusmusic AG (Dietikon, Switzerland) (represented by: M. Maier and A. Spieß, lawyers)

Defendant: European Union Intellectual Property Office (represented by: D. Gája, acting as Agent)

Other party to the proceedings before the Board of Appeal of EUIPO, intervener before the General Court: Groupe Canal + (Issy-les-Moulineaux, France) (represented by: M. Georges-Picot and C. Cuny, lawyers)

Re:

By its action under Article 263 TFEU, the applicant seeks the annulment in part of the decision of the Fifth Board of Appeal of the European Union Intellectual Property Office (EUIPO) of 16 April 2021 (Case R 1236/2020-5).

Operative part of the judgment

The Court:






1.


Annuls the decision of the Board of Appeal of the European Union Intellectual Property Office (EUIPO) of 16 April 2021 (Case R 1236/2020-5) in so far as it found that there was a likelihood of confusion in respect of the goods and services in Classes 11, 25, 35, 37 and 42;










2.


Dismisses the action as to the remainder;










3.


Orders Plusmusic AG, EUIPO and Groupe Canal + to bear their own costs.






(1)  OJ C 329, 16.8.2021.
Case T-436/22: Judgment of the General Court of 29 March 2023 — Machková v EUIPO — Aceites Almenara (ALMARA SOAP) (EU trade mark — Opposition proceedings — Application for EU figurative mark ALMARA SOAP — Earlier EU word mark ALMENARA — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001 — Proof of genuine use of the earlier mark — Article 47(2) of Regulation 2017/1001)
Date: 2023-03-29
Institutions: General Court
Subjects: EU trade mark, cosmetic product, registered trade mark, trade-mark law








C_2023179EN.01004202.xml










22.5.2023   


EN


Official Journal of the European Union


C 179/42






Judgment of the General Court of 29 March 2023 — Machková v EUIPO — Aceites Almenara (ALMARA SOAP)
(Case T-436/22) (1)

(EU trade mark - Opposition proceedings - Application for EU figurative mark ALMARA SOAP - Earlier EU word mark ALMENARA - Relative ground for refusal - Likelihood of confusion - Article 8(1)(b) of Regulation (EU) 2017/1001 - Proof of genuine use of the earlier mark - Article 47(2) of Regulation 2017/1001)
(2023/C 179/62)
Language of the case: English

Parties


Applicant: Veronika Machková (Šestajovice, Czech Republic) (represented by: M. Balcar, lawyer)

Defendant: European Union Intellectual Property Office (represented by: E. Śliwińska and D. Gája, acting as Agents)

Other party to the proceedings before the Board of Appeal of EUIPO: Aceites Almenara, SL (Puebla de Almenara, Spain)

Re:

By her action based on Article 263 TFEU, the applicant seeks the annulment of the decision of the First Board of Appeal of the European Union Intellectual Property Office (EUIPO) of 25 April 2022 (Case R 1613/2021-1).

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders Ms Veronika Machková and the European Union Intellectual Property Office (EUIPO) to each bear their own costs.






(1)  OJ C 340, 5.9.2022.
Case T-555/21: Judgment of the General Court of 29 March 2023 — Tinnus Enterprises v EUIPO — Mystic Products (Fluid distribution equipment) (Community design — Invalidity proceedings — Registered Community design representing fluid distribution equipment — Ground for invalidity — Non-compliance with requirements for protection — Article 25(1)(b) of Regulation (EC) No 6/2002 — Features of appearance of a product solely dictated by its technical function — Article 8(1) of Regulation No 6/2002)
Date: 2023-03-29
Institutions: General Court
Subjects: designs and models, toy industry








C_2023179EN.01003201.xml










22.5.2023   


EN


Official Journal of the European Union


C 179/32






Judgment of the General Court of 29 March 2023 — Tinnus Enterprises v EUIPO — Mystic Products (Fluid distribution equipment)
(Case T-555/21) (1)

(Community design - Invalidity proceedings - Registered Community design representing fluid distribution equipment - Ground for invalidity - Non-compliance with requirements for protection - Article 25(1)(b) of Regulation (EC) No 6/2002 - Features of appearance of a product solely dictated by its technical function - Article 8(1) of Regulation No 6/2002)
(2023/C 179/45)
Language of the case: English

Parties


Applicant: Tinnus Enterprises LLC (Plano, Texas, United States) (represented by: T. Wuttke and J. Lewandowski, lawyers)

Defendant: European Union Intellectual Property Office (represented by: J. Ivanauskas, acting as Agent)

Other party to the proceedings before the Board of Appeal of EUIPO: Mystic Products Import & Export, SL (Badalona, Spain)

Re:

By its action under Article 263 TFEU, the applicant seeks the annulment and alteration of the decision of the Third Board of Appeal of the European Union Intellectual Property Office (EUIPO) of 16 June 2021 (Case R 1007/2018-3).

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders Tinnus Enterprises LLC to bear its own costs and to pay those incurred by the European Union Intellectual Property Office (EUIPO).






(1)  OJ C 431, 25.10.2021.
Special report 07/2023 ‘Design of the Commission’s control system for the RRF – Assurance and accountability gap remains at EU level in the new delivery model, despite extensive work being planned’ 2023/C 114/04
Date: 2023-03-29
Institutions: European Court of Auditors
Subjects: EU aid, EU control, EU financial instrument, coronavirus disease, economic and social cohesion, economic recovery, economic reform, epidemic, investment, structural adjustment








C_2023114EN.01000501.xml










29.3.2023   


EN


Official Journal of the European Union


C 114/5






Special report 07/2023
‘Design of the Commission’s control system for the RRF – Assurance and accountability gap remains at EU level in the new delivery model, despite extensive work being planned’
(2023/C 114/04)
The European Court of Auditors has published its special report 07/2023: ‘Design of the Commission’s control system for the RRF – Assurance and accountability gap remains at EU level in the new delivery model, despite extensive work being planned’.
The report can be consulted directly or downloaded at the European Court of Auditors’ website: https://www.eca.europa.eu/en/Pages/DocItem.aspx?did=63634
Case T-400/21: Judgment of the General Court of 29 March 2023 — ZR v EUIPO (Civil service — Officials — Vacancy notice — Application for interinstitutional transfer — First paragraph of Article 8 of the Staff Regulations — Transfer refusal — Priority order — Article 29(1) of the Staff Regulations — Equal treatment — Obligation to state reasons — Manifest error of assessment — Duty of care — Corrigendum)
Date: 2023-03-29
Institutions: General Court
Subjects: European official, equal treatment, job vacancy, reassignment, staff regulations (EU)








C_2023179EN.01002902.xml










22.5.2023   


EN


Official Journal of the European Union


C 179/29






Judgment of the General Court of 29 March 2023 — ZR v EUIPO
(Case T-400/21) (1)

(Civil service - Officials - Vacancy notice - Application for interinstitutional transfer - First paragraph of Article 8 of the Staff Regulations - Transfer refusal - Priority order - Article 29(1) of the Staff Regulations - Equal treatment - Obligation to state reasons - Manifest error of assessment - Duty of care - Corrigendum)
(2023/C 179/41)
Language of the case: English

Parties


Applicant: ZR (represented by: S. Rodrigues and A. Champetier, lawyers)

Defendant: European Union Intellectual Property Office (represented by: G. Predonzani and K. Tóth, acting as Agents)

Re:

By her action based on Article 270 TFEU, the applicant seeks the annulment of the decision of the European Union Intellectual Property Office (EUIPO) of 8 September 2020 rejecting her application for a transfer to EUIPO.

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders ZR to pay the costs.






(1)  OJ C 368, 13.9.2021.
Case T-576/21: Judgment of the General Court of 29 March 2023 — Tinnus Enterprises v EUIPO — Mystic Products and Koopman International (Fluid distribution equipment) (Community design — Invalidity proceedings — Registered Community design representing fluid distribution equipment — Ground for invalidity — Non-compliance with requirements for protection — Article 25(1)(b) of Regulation (EC) No 6/2002 — Features of appearance of a product solely dictated by its technical function — Article 8(1) of Regulation No 6/2002)
Date: 2023-03-29
Institutions: General Court
Subjects: designs and models, toy industry








C_2023179EN.01003301.xml










22.5.2023   


EN


Official Journal of the European Union


C 179/33






Judgment of the General Court of 29 March 2023 — Tinnus Enterprises v EUIPO — Mystic Products and Koopman International (Fluid distribution equipment)
(Case T-576/21) (1)

(Community design - Invalidity proceedings - Registered Community design representing fluid distribution equipment - Ground for invalidity - Non-compliance with requirements for protection - Article 25(1)(b) of Regulation (EC) No 6/2002 - Features of appearance of a product solely dictated by its technical function - Article 8(1) of Regulation No 6/2002)
(2023/C 179/47)
Language of the case: English

Parties


Applicant: Tinnus Enterprises LLC (Plano, Texas, United States) (represented by: T. Wuttke and J. Lewandowski, lawyers)

Defendant: European Union Intellectual Property Office (represented by: J. Ivanauskas, acting as Agent)

Other party to the proceedings before the Board of Appeal of EUIPO: Mystic Products Import & Export, SL (Badalona, Spain)

Other party to the proceedings before the Board of Appeal of EUIPO, intervener before the General Court: Koopman International BV (Amsterdam, Netherlands) (represented by: G. van den Bergh, A. van Hoek and B. Brouwer, lawyers)

Re:

By its action under Article 263 TFEU, the applicant, Tinnus Enterprises LLC, seeks the annulment and alteration of the decision of the Third Board of Appeal of the European Union Intellectual Property Office (EUIPO) of 1 July 2021 (Case R 1005/2018-3) (‘the contested decision’).

Operative part of the judgment

The Court:






1.


Dismisses the action;










2.


Orders Tinnus Enterprises LLC to bear its own costs and to pay those incurred by the European Union Intellectual Property Office (EUIPO) and by Koopman International BV.






(1)  OJ C 462, 15.11.2021.