do-me/EUR-LEX huggingface dataset:
Joined Cases C-407/22 and C-408/22, Manitou BF and Others: Judgment of the Court (First Chamber) of 11 May 2023 (requests for a preliminary ruling from the Conseil d’État — France) — Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA (C-407/22), Bricolage Investissement France SA (C-408/22) (References for a preliminary ruling — Taxation — Article 49 TFEU — Freedom of establishment — Corporation tax — Group taxation (French ‘intégration fiscale’) — Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group — Resident parent company — Capital links with resident and non-resident companies without forming a tax-integrated group — Tax exemption of dividends paid by non-resident subsidiaries — Non-deductible costs and expenses relating to the holding — Lack of neutralisation as regards the add-back of those costs and expenses)
Date: 2023-05-11
Institutions: Court of Justice
Subjects: corporation tax, parent company, right of establishment, subsidiary, tax exemption, tax law, taxpayer








C_2023223EN.01000601.xml










26.6.2023   


EN


Official Journal of the European Union


C 223/6






Judgment of the Court (First Chamber) of 11 May 2023 (requests for a preliminary ruling from the Conseil d’État — France) — Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA (C-407/22), Bricolage Investissement France SA (C-408/22)
(Joined Cases C-407/22 and C-408/22, (1) Manitou BF and Others)
(References for a preliminary ruling - Taxation - Article 49 TFEU - Freedom of establishment - Corporation tax - Group taxation (French ‘intégration fiscale’) - Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group - Resident parent company - Capital links with resident and non-resident companies without forming a tax-integrated group - Tax exemption of dividends paid by non-resident subsidiaries - Non-deductible costs and expenses relating to the holding - Lack of neutralisation as regards the add-back of those costs and expenses)
(2023/C 223/07)
Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings


Applicant: Ministre de l’Économie, des Finances et de la Relance

Defendants: Manitou BF SA (C-407/22), Bricolage Investissement France SA (C-408/22)

Operative part of the judgment

Article 49 TFEU must be interpreted as precluding legislation of a Member State relating to a tax integration scheme under which






—


a resident parent company that has opted for tax integration with resident companies is entitled to neutralisation as regards the add-back of a proportion of costs and expenses, fixed at 5 % of the net amount of the dividends received by it from its subsidiaries located in other Member States who, had they been resident, would have been eligible in practice, if they so elected,










—


whereas a resident parent company that has not opted for such tax integration despite the existence of capital links with other resident companies permitting it is refused such neutralisation.






(1)  OJ C 340, 5.9.2022.
Case T-243/23: Action brought on 11 May 2023 — Quality First v EUIPO (MORE-BIOTIC)
Date: 2023-05-11
Institutions: General Court
Subjects: EU trade mark, advertising, cereal product, milk product, non-alcoholic beverage, pharmaceutical product, registered trade mark, retail trade, trade-mark law, wholesale trade








C_2023223EN.01004101.xml










26.6.2023   


EN


Official Journal of the European Union


C 223/41






Action brought on 11 May 2023 — Quality First v EUIPO (MORE-BIOTIC)
(Case T-243/23)
(2023/C 223/54)
Language of the case: German

Parties


Applicant: Quality First GmbH (Elmshorn, Germany) (represented by: J. Schneider and M. Kleinn, lawyers)

Defendant: European Union Intellectual Property Office (EUIPO)

Details of the proceedings before EUIPO


Trade mark at issue: Application for the EU word mark ‘MORE-BIOTIC’ — Application No 18 634 806

Contested decision: Decision of the Second Board of Appeal of EUIPO of 23 February 2023 in Case R 1708/2022-2

Form of order sought

The applicant claims that the Court should:






—


annul the contested decision;










—


allow the trade mark at issue to be granted protection through registration in the European Union;










—


order EUIPO to pay the costs.





Pleas in law







—


Infringement of Article 7(1)(b) and (c) of Regulation (EU) 2017/1001 of the European Parliament and of the Council, in so far as ‘MORE-BIOTIC’ is vague and undefined and, therefore, is distinctive;










—


‘MORE-BIOTIC’ is an unusual combination and is distinctive;










—


‘MORE-BIOTIC’ does not convey a purely promotional message;










—


No direct description in respect of the goods and services;










—


Infringement of the principle of equal treatment.
Commission information notice pursuant to Article 16(4) of Regulation (EC) No 1008/2008 of the European Parliament and of the Council on common rules for the operation of air services in the Community Amendment to public service obligations in respect of scheduled air services (Text with EEA relevance) 2023/C 166/07
Date: 2023-05-11
Institutions: Directorate-General for Mobility and Transport, European Commission
Subjects: Corsica, France, Ile-de-France, Provence-Alpes-Côte d'Azur, air transport, inland transport, services of general interest, transport regulations








C_2023166EN.01000701.xml










11.5.2023   


EN


Official Journal of the European Union


C 166/7






Commission information notice pursuant to Article 16(4) of Regulation (EC) No 1008/2008 of the European Parliament and of the Council on common rules for the operation of air services in the Community
Amendment to public service obligations in respect of scheduled air services
(Text with EEA relevance)
(2023/C 166/07)






Member State


France




Routes concerned


Ajaccio – Paris Orly
Ajaccio – Marseille
Ajaccio – Nice
Bastia – Paris Orly
Bastia – Marseille
Bastia – Nice
Calvi – Paris Orly
Figari – Paris Orly
Calvi – Marseille
Calvi – Nice
Figari – Marseille
Figari – Nice




Original date of entry into force of the public service obligations


January 1986




Date of entry into force of the amendment(s)


1 January 2024




Address where the text and any information and/or documentation relating to the public service obligation can be obtained


The Corsican Assembly has laid down new public service obligations for scheduled air services between Paris (Orly), Marseille and Nice, on the one hand, and Ajaccio, Bastia, Calvi and Figari, on the other, and adopted the public service delegation principle for the operation of public air services in Corsica:
https://www.isula.corsica/assemblea/downloads/
For further information, please contact:





OFFICE DES TRANSPORTS DE LA CORSE




A l'attention de Monsieur le Directeur général




19 avenue Georges Pompidou




BP 501, Ajaccio Cedex (20186)




FRANCE




Tel. +33 495237130
Fax +33 495201631
Contact person: Jean-François Santoni
Tel. +33 495237130
Email: contact@otc-corse.fr
New national side of euro coins intended for circulation 2023/C 166/04
Date: 2023-05-11
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Holy See, commemoration, euro, issuing of currency




C_2023166EN.01000401.xml










11.5.2023   


EN


Official Journal of the European Union


C 166/4






New national side of euro coins intended for circulation
(2023/C 166/04)






National side of the new commemorative 2-euro coin intended for circulation and issued by the Vatican City State

Euro coins intended for circulation have legal tender status throughout the euro area. For the purpose of informing the public and all parties who handle the coins, the Commission publishes a description of the designs of all new coins (1). In accordance with the Council conclusions of 10 February 2009 (2), euro-area Member States and countries that have concluded a monetary agreement with the European Union providing for the issuing of euro coins are allowed to issue commemorative euro coins intended for circulation, provided that certain conditions are met, particularly that only the 2-euro denomination is used. These coins have the same technical characteristics as other 2-euro coins, but their national face features a commemorative design that is highly symbolic in national or European terms.

Issuing country: Vatican City State

Subject of commemoration: The 150th anniversary of the death of Alessandro Manzoni

Description of the design: The design features Manzoni’s portrait, a pen and the beginning of his masterpiece, ‘I Promessi Sposi’. At the top, from left to right, in semi-circle, is the inscription ‘CITTÀ DEL VATICANO’. At the bottom is the inscription ‘Alessandro Manzoni’ and underneath it the dates ‘1873◦2023’. At the left is the mintmark ‘R’.
The coin’s outer ring depicts the 12 stars of the European flag.

Estimated number of coins to be issued: 82 500

Date of issue: May 2023


(1)  See OJ C 373, 28.12.2001, p. 1 for the national faces of all the coins issued in 2002.

(2)  See the conclusions of the Economic and Financial Affairs Council of 10 February 2009 and the Commission Recommendation of 19 December 2008 on common guidelines for the national sides and the issuance of euro coins intended for circulation (OJ L 9, 14.1.2009, p. 52).
Euro exchange rates (Source: reference exchange rate published by the ECB.) 10 May 2023 2023/C 166/03
Date: 2023-05-11
Institutions: European Commission
Subjects: euro, exchange rate, money








C_2023166EN.01000301.xml










11.5.2023   


EN


Official Journal of the European Union


C 166/3






Euro exchange rates (1)

10 May 2023
(2023/C 166/03)

1 euro =











 


Currency


Exchange rate




USD


US dollar


1,0950 




JPY


Japanese yen


148,18 




DKK


Danish krone


7,4478 




GBP


Pound sterling


0,86813 




SEK


Swedish krona


11,1938 




CHF


Swiss franc


0,9771 




ISK


Iceland króna


149,90 




NOK


Norwegian krone


11,5485 




BGN


Bulgarian lev


1,9558 




CZK


Czech koruna


23,419 




HUF


Hungarian forint


370,98 




PLN


Polish zloty


4,5363 




RON


Romanian leu


4,9219 




TRY


Turkish lira


21,3974 




AUD


Australian dollar


1,6222 




CAD


Canadian dollar


1,4657 




HKD


Hong Kong dollar


8,5739 




NZD


New Zealand dollar


1,7303 




SGD


Singapore dollar


1,4541 




KRW


South Korean won


1 449,79 




ZAR


South African rand


20,5005 




CNY


Chinese yuan renminbi


7,5818 




IDR


Indonesian rupiah


16 150,98 




MYR


Malaysian ringgit


4,8821 




PHP


Philippine peso


60,995 




RUB


Russian rouble


 




THB


Thai baht


36,858 




BRL


Brazilian real


5,4497 




MXN


Mexican peso


19,3954 




INR


Indian rupee


89,8185 






(1)  Source: reference exchange rate published by the ECB.
Case C-101/22 P: Judgment of the Court (Eighth Chamber) of 11 May 2023 — European Commission v Sopra Steria Benelux, Unisys Belgium (Appeal — Rules of Procedure of the Court of Justice — Article 169 — Appeal against the operative part of the decision of the General Court — Public service contracts — Tendering procedure — Regulation (EU, Euratom) 2018/1046 — Article 170(3) — Paragraph 23 of Annex I — Unsuccessful tenderer bringing to the European Commission’s attention evidence of the abnormally low nature of the successful tender — Scope of the contracting authority’s obligation to state reasons)
Date: 2023-05-11
Institutions: Court of Justice
Subjects: award of contract, information technology industry, public procurement, services contract, tendering








C_2023223EN.01000401.xml










26.6.2023   


EN


Official Journal of the European Union


C 223/4






Judgment of the Court (Eighth Chamber) of 11 May 2023 — European Commission v Sopra Steria Benelux, Unisys Belgium
(Case C-101/22 P) (1)

(Appeal - Rules of Procedure of the Court of Justice - Article 169 - Appeal against the operative part of the decision of the General Court - Public service contracts - Tendering procedure - Regulation (EU, Euratom) 2018/1046 - Article 170(3) - Paragraph 23 of Annex I - Unsuccessful tenderer bringing to the European Commission’s attention evidence of the abnormally low nature of the successful tender - Scope of the contracting authority’s obligation to state reasons)
(2023/C 223/04)
Language of the case: French

Parties


Appellant: European Commission (represented by: L. André, M. Ilkova and O. Verheecke, acting as Agents)

Other parties to the proceedings: Sopra Steria Benelux, Unisys Belgium (represented by: L. Masson and G. Tilman, avocats)

Operative part of the judgment

The Court:






1.


Dismisses the appeal;










2.


Orders the European Commission to pay the costs.






(1)  OJ C 207, 23.5.2022.
Non-opposition to a notified concentration (Case M.11083 – KBR / SUN CAPITAL / HOMESAFE JV) (Text with EEA relevance) 2023/C 175/02
Date: 2023-05-11
Institutions: Directorate-General for Competition, European Commission
Subjects: economic concentration, investment company, logistics, merger control, provision of services








C_2023175EN.01000201.xml










17.5.2023   


EN


Official Journal of the European Union


C 175/2






Non-opposition to a notified concentration
(Case M.11083 – KBR / SUN CAPITAL / HOMESAFE JV)
(Text with EEA relevance)
(2023/C 175/02)
On 11 May 2023, 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 policy’ 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 32023M11083. EUR-Lex is the online point of access to European Union law.






(1)  OJ L 24, 29.1.2004, p. 1.
Corrigendum to Commission Implementing Regulation (EU) 2022/1860 of 10 June 2022 laying down implementing technical standards for the application of Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to the standards, formats, frequency and methods and arrangements for reporting (Official Journal of the European Union L 262 of 7 October 2022)
Date: 2023-05-11
Institutions: European Commission
Subjects: application of EU law, archives, digital archiving, exchange of information, financial derivative, financial legislation, information storage, technical standard, trade information




L_2023125EN.01005901.xml










11.5.2023   


EN


Official Journal of the European Union


L 125/59







Corrigendum to Commission Implementing Regulation (EU) 2022/1860 of 10 June 2022 laying down implementing technical standards for the application of Regulation (EU) No 648/2012 of the European Parliament and of the Council with regard to the standards, formats, frequency and methods and arrangements for reporting

(
Official Journal of the European Union L 262 of 7 October 2022
)


On page 76, Article 10:
for:


‘Article 10
The date by which derivative contracts are to be reported
A counterparty to a derivative that fulfils the conditions set out in point (a) or (b) of Article 2(2) on XX.XX.20XX or the entity responsible for reporting shall report all details of that derivative required in accordance with the Annex by submitting a report with event type “Update” within 180 calendar days of the [PO please insert date of application of the ITS], unless they have submitted a report with the action type “Modify” or “Correct” for that derivative within this period.’


read:


‘Article 10
The date by which derivative contracts are to be reported
A counterparty to a derivative that fulfils the conditions set out in point (a) or (b) of Article 2(2) on 29 April 2024 or the entity responsible for reporting shall report all details of that derivative required in accordance with the Annex by submitting a report with event type “Update” within 180 calendar days of 29 April 2024, unless they have submitted a report with the action type “Modify” or “Correct” for that derivative within this period.’
Joined Cases C-156/22 to C-158/22, TAP Portugal (Death of the co-pilot) and Others: Judgment of the Court (Third Chamber) of 11 May 2023 (requests for a preliminary ruling from the Landgericht Stuttgart — Germany) — TAP Portugal v flightright GmbH (C-156/22), Myflyright GmbH (C-157/22 and C-158/22) (References for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Compensation to air passengers in the event of cancellation of flights — Article 5(3) — Exemption from the obligation to pay compensation — Concept of ‘extraordinary circumstances’ — Unexpected absence, due to illness or death, of a crew member whose presence is essential to the operation of the flight)
Date: 2023-05-11
Institutions: Court of Justice
Subjects: air transport, carriage of passengers, carrier, consumer protection, crew, death, illness, indemnification, traveller








C_2023223EN.01000501.xml










26.6.2023   


EN


Official Journal of the European Union


C 223/5






Judgment of the Court (Third Chamber) of 11 May 2023 (requests for a preliminary ruling from the Landgericht Stuttgart — Germany) — TAP Portugal v flightright GmbH (C-156/22), Myflyright GmbH (C-157/22 and C-158/22)
(Joined Cases C-156/22 to C-158/22, (1) TAP Portugal (Death of the co-pilot) and Others)
(References for a preliminary ruling - Air transport - Regulation (EC) No 261/2004 - Compensation to air passengers in the event of cancellation of flights - Article 5(3) - Exemption from the obligation to pay compensation - Concept of ‘extraordinary circumstances’ - Unexpected absence, due to illness or death, of a crew member whose presence is essential to the operation of the flight)
(2023/C 223/06)
Language of the case: German

Referring court

Landgericht Stuttgart

Parties to the main proceedings


Applicant: TAP Portugal

Defendants: flightright GmbH (C-156/22), Myflyright GmbH (C-157/22 and C-158/22)

Operative part of the judgment

Article 5(3) of Regulation (EC) No 261/2004 of the European Parliament and of the Council of 11 February 2004 establishing common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights, and repealing Regulation (EEC) No 295/91,
must be interpreted as meaning that the unexpected absence — due to illness or death of a crew member whose presence is essential to the operation of a flight — which occurred shortly before the scheduled departure of that flight, does not fall within the concept of ‘extraordinary circumstances’ within the meaning of that provision.


(1)  OJ C 222, 7.6.2022.
Notice of cancellation of open competition EPSO/AST/154/22 – Assistants (AST 3) in the following fields: 1. Financial management 2. Accounting and treasury 3. Public procurement 4. Graphic design and visual content production 5. Social and digital media 6. Webmaster 2023/C 166/06
Date: 2023-05-11
Institutions: European Personnel Selection Office
Subjects: Internet site, accounting, assistant, competition (EU), financial management, information technology profession, job vacancy, public procurement, recruitment, social media








C_2023166EN.01000601.xml










11.5.2023   


EN


Official Journal of the European Union


C 166/6






Notice of cancellation of open competition EPSO/AST/154/22 – Assistants (AST 3) in the following fields: 1. Financial management 2. Accounting and treasury 3. Public procurement 4. Graphic design and visual content production 5. Social and digital media 6. Webmaster
(2023/C 166/06)
Open competition EPSO/AST/154/22 for which the notice was published in the Official Journal of the European Union (1) is cancelled.
The decision to cancel the competition has been taken by EPSO’s Director as the Appointing Authority, in agreement with EPSO’s governing body, the interinstitutional Management Board. The decision to cancel the competition was reached after a careful analysis, taking into consideration a number of accumulated difficulties surrounding the first phase of selection, in particular as regards the implementation of remotely proctored tests, including technical dysfunctions and data protection concerns. These difficulties compromised the expected overall standard of quality and the principle of equal treatment applicable to all candidates participating in the competition. It is therefore in the interest of the service not to continue the selection under competition EPSO/AST/154/22.


(1)  OJ C 363 A, 22.9.2022, p. 1.
New national side of euro coins intended for circulation 2023/C 166/05
Date: 2023-05-11
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Holy See, commemoration, euro, issuing of currency




C_2023166EN.01000501.xml










11.5.2023   


EN


Official Journal of the European Union


C 166/5






New national side of euro coins intended for circulation
(2023/C 166/05)






National side of the new commemorative 2-euro coin intended for circulation and issued by the Vatican City State

Euro coins intended for circulation have legal tender status throughout the euro area. For the purpose of informing the public and all parties who handle the coins, the Commission publishes a description of the designs of all new coins (1). In accordance with the Council conclusions of 10 February 2009 (2), euro-area Member States and countries that have concluded a monetary agreement with the European Union providing for the issuing of euro coins are allowed to issue commemorative euro coins intended for circulation, provided that certain conditions are met, particularly that only the 2-euro denomination is used. These coins have the same technical characteristics as other 2-euro coins, but their national face features a commemorative design that is highly symbolic in national or European terms.

Issuing country: Vatican City State

Subject of commemoration: The 5th Centenary of the death of Pietro Perugino

Description of the design: The design features Perugino’s portrait and a particular of the Baptism, fresco in the Sistine Chapel in the Vatican. At the top right, in semi-circle, is the inscription ‘CITTÀ DEL VATICANO’. At the bottom is the inscription ‘PERUGINO’ and underneath it the dates ‘1523◦2023’. At the left is the mintmark ‘R’.
The coin’s outer ring depicts the 12 stars of the European flag.

Estimated number of coins to be issued: 82 500

Date of issue: May 2023


(1)  See OJ C 373, 28.12.2001, p. 1 for the national faces of all the coins issued in 2002.

(2)  See the conclusions of the Economic and Financial Affairs Council of 10 February 2009 and the Commission Recommendation of 19 December 2008 on common guidelines for the national sides and the issuance of euro coins intended for circulation (OJ L 9, 14.1.2009, p. 52).