do-me/EUR-LEX huggingface dataset:
Case C-615/21, Napfény-Toll: Judgment of the Court (Fifth Chamber) of 13 July 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — Napfény-Toll Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Value added tax (VAT) — National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings — Repeated tax procedures — Regulation No 2988/95 — Scope — Principles of legal certainty and effectiveness of EU law)
Date: 2023-07-13
Institutions: Court of Justice
Subjects: VAT, judicial review, limitation of legal proceedings, principle of legal certainty, tax authorities, tax collection, tax law








C_2023329EN.01000201.xml










18.9.2023   


EN


Official Journal of the European Union


C 329/2






Judgment of the Court (Fifth Chamber) of 13 July 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — Napfény-Toll Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-615/21, (1) Napfény-Toll)
(Reference for a preliminary ruling - Value added tax (VAT) - National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings - Repeated tax procedures - Regulation No 2988/95 - Scope - Principles of legal certainty and effectiveness of EU law)
(2023/C 329/02)
Language of the case: Hungarian

Referring court

Szegedi Törvényszék

Parties to the main proceedings


Applicant: Napfény-Toll Kft

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the judgment

The principles of legal certainty and effectiveness of EU law must be interpreted as not precluding legislation of a Member State or the related administrative practice, under which, in relation to value added tax, the limitation period in respect of the right of the tax authorities to assess that tax is suspended for the whole duration of judicial review, regardless of the number of times the administrative tax procedure has had to be repeated following those reviews and with no ceiling on the cumulative duration of the suspensions of that period, including in cases where the court ruling on a decision of the tax authority concerned taken as part of a repeat procedure, following on from an earlier court decision, finds that that tax authority failed to comply with the guidance contained in that court decision.


(1)  
            OJ C 11, 10.1.2022.
Non-opposition to a notified concentration (Case M.11175 – IBERDROLA / GIC / NEOENERGIA TRANSMISSORA) (Text with EEA relevance) 2023/C 254/02
Date: 2023-07-13
Institutions: Directorate-General for Competition, European Commission
Subjects: economic concentration, electrical energy, electricity supply, energy distribution, energy production, investment, investment company, merger control








C_2023254EN.01000201.xml










19.7.2023   


EN


Official Journal of the European Union


C 254/2






Non-opposition to a notified concentration
(Case M.11175 – IBERDROLA / GIC / NEOENERGIA TRANSMISSORA)
(Text with EEA relevance)
(2023/C 254/02)
On 13 July 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 (https://competition-cases.ec.europa.eu/search). 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 32023M11175. EUR-Lex is the online point of access to European Union law.






(1)  OJ L 24, 29.1.2004, p. 1.
Case C-344/22, Gemeinde A: Judgment of the Court (Tenth Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Gemeinde A v Finanzamt (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Bodies governed by public law — Municipality collecting a spa tax for the provision of spa facilities accessible to everyone)
Date: 2023-07-13
Institutions: Court of Justice
Subjects: VAT, local tax, medical centre, municipality, provision of services, public institution








C_2023321EN.01001501.xml










11.9.2023   


EN


Official Journal of the European Union


C 321/15






Judgment of the Court (Tenth Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Gemeinde A v Finanzamt
(Case C-344/22, (1) Gemeinde A)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(c) - Supply of services for consideration - Bodies governed by public law - Municipality collecting a spa tax for the provision of spa facilities accessible to everyone)
(2023/C 321/18)
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: Gemeinde A

Defendant: Finanzamt

Operative part of the judgment

Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that the provision of spa facilities by a municipality does not constitute a ‘supply of services for consideration’, within the meaning of that provision, where, on the basis of municipal by-laws, that municipality imposes a spa tax of a certain amount per day’s stay on visitors staying in the municipality, when the obligation to pay that tax is linked not to the use of those facilities but to the stay in the municipal territory and those facilities are freely and gratuitously accessible to everyone.


(1)  
            OJ C 398, 17.10.2022.
Case C-265/22, Banco Santander (Reference to an official index): Judgment of the Court (Ninth Chamber) of 13 July 2023 (request for a preliminary ruling from the Juzgado de Primera Instancia n. 17 de Palma de Mallorca — Spain) — ZR, PI v Banco Santander, SA (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Mortgage loan agreements — Term providing for a variable interest rate — Reference index based on the annual percentage rates of charge (APRC) of mortgage loans granted by credit institutions — Index established by a regulatory or administrative act — Information contained in the preamble to that act — Check relating to the requirement of transparency — Assessment of the unfair nature of the term)
Date: 2023-07-13
Institutions: Court of Justice
Subjects: Euribor, borrowing, consumer credit, consumer protection, interest, real estate credit, unfair terms of contract








C_2023321EN.01001302.xml










11.9.2023   


EN


Official Journal of the European Union


C 321/13






Judgment of the Court (Ninth Chamber) of 13 July 2023 (request for a preliminary ruling from the Juzgado de Primera Instancia n. 17 de Palma de Mallorca — Spain) — ZR, PI v Banco Santander, SA
(Case C-265/22, (1) Banco Santander (Reference to an official index))
(Reference for a preliminary ruling - Consumer protection - Directive 93/13/EEC - Unfair terms in consumer contracts - Mortgage loan agreements - Term providing for a variable interest rate - Reference index based on the annual percentage rates of charge (APRC) of mortgage loans granted by credit institutions - Index established by a regulatory or administrative act - Information contained in the preamble to that act - Check relating to the requirement of transparency - Assessment of the unfair nature of the term)
(2023/C 321/16)
Language of the case: Spanish

Referring court

Juzgado de Primera Instancia n. 17 de Palma de Mallorca

Parties to the main proceedings


Applicants: ZR, PI

Defendant: Banco Santander, SA

Operative part of the judgment

Article 3(1), Article 4 and Article 5 of Council Directive 93/13/EEC of 5 April 1993 on unfair terms in consumer contracts,
must be interpreted as meaning that, in order to assess the transparency and potential unfairness of a term in a variable-rate mortgage loan agreement that designates as a reference index, for the periodic review of the interest rate applicable to that loan, an index established by a notice the subject of an official publication, to which an increase is applied, the content of the information contained in another notice — indicating the need to apply to that index, in view of its method of calculation, a negative margin in order to align that interest rate with the market rate — is relevant. It is also relevant whether that information is sufficiently accessible for an average consumer.


(1)  
            OJ C 326, 29.8.2022.
Non-opposition to a notified concentration (Case M.11178 – ASTARA / NISSAN AUSTRIA / NISSAN POLAND) (Text with EEA relevance) 2023/C 254/01
Date: 2023-07-13
Institutions: Directorate-General for Competition, European Commission
Subjects: Austria, Poland, distributor, economic concentration, import, merger control, motor vehicle, provision of services, retail trade, vehicle parts, wholesale trade








C_2023254EN.01000101.xml










19.7.2023   


EN


Official Journal of the European Union


C 254/1






Non-opposition to a notified concentration
(Case M.11178 – ASTARA / NISSAN AUSTRIA / NISSAN POLAND)
(Text with EEA relevance)
(2023/C 254/01)
On 13 July 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 (https://competition-cases.ec.europa.eu/search). 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 32023M11178. EUR-Lex is the online point of access to European Union law.






(1)  OJ L 24, 29.1.2004, p. 1.
Case C-436/23, Volvo Group Belgium: Request for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 13 July 2023 — Belgisch Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV
Date: 2023-07-13
Institutions: Court of Justice
Subjects: Belgium, corporation tax, establishment, nationality of legal persons, right of establishment








C_202301276EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1276


11.12.2023





Request for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 13 July 2023 — Belgisch Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV
(Case C-436/23, Volvo Group Belgium)
(C/2023/1276)
Language of the case: Dutch

Referring court

Hof van Beroep te Gent

Parties to the main proceedings


Applicant: Belgisch Staat / Federale Overheidsdienst Financiën

Defendant: Volvo Group Belgium NV

Question referred

Must Article 49 of the Treaty on the Functioning of the European Union be interpreted as precluding a national scheme, such as that being challenged before the Court (specifically that which was annulled by the Constitutional Court but whose effects were maintained, albeit with an infringement of the freedom of establishment as a result of which the maintained national scheme must be disapplied in respect of the profits distributed by companies established in another Member State with a Belgian permanent establishment), and whereby






—


a tax is payable on the distribution of profits which were not included in the final taxable result of a resident company, in respect of which a company established in another Member State has such an influence on the resident company’s management that it can determine its activities,










—


whereas that tax is not payable on the profits concerned if that company, established in another Member State, carries on its activities in Belgium through a permanent establishment/branch?






ELI: http://data.europa.eu/eli/C/2023/1276/oj
ISSN 1977-091X (electronic edition)
Case C-136/22 P: Judgment of the Court (Fourth Chamber) of 13 July 2023 — Debrégeas et associés Pharma SAS (D & A Pharma) v European Medicines Agency (EMA) (Appeal — Medicinal products for human use — Regulation (EC) No 726/2004 — Decision by the European Medicines Agency (EMA) not to renew a scientific advisory group — Action for annulment brought by the applicant for a marketing authorisation — Admissibility — Interest in bringing proceedings — Vested and current interest which may arise from another legal action — Conditions)
Date: 2023-07-13
Institutions: Court of Justice
Subjects: admissibility, advisory committee (EU), drug surveillance, market approval, medicinal product, psychiatry, scientific committee (EU)








C_2023321EN.01001201.xml










11.9.2023   


EN


Official Journal of the European Union


C 321/12






Judgment of the Court (Fourth Chamber) of 13 July 2023 — Debrégeas et associés Pharma SAS (D & A Pharma) v European Medicines Agency (EMA)
(Case C-136/22 P) (1)

(Appeal - Medicinal products for human use - Regulation (EC) No 726/2004 - Decision by the European Medicines Agency (EMA) not to renew a scientific advisory group - Action for annulment brought by the applicant for a marketing authorisation - Admissibility - Interest in bringing proceedings - Vested and current interest which may arise from another legal action - Conditions)
(2023/C 321/14)
Language of the case: French

Parties


Appellant: Debrégeas et associés Pharma SAS (D & A Pharma) (represented initially by E. Gouesse, D. Krzisch and N. Viguié, avocats, and subsequently by E. Gouesse and N. Viguié, avocats)

Other party to the proceedings: European Medicines Agency (EMA) (represented by: C. Bortoluzzi, S. Drosos, H. Kerr and S. Marino, acting as Agents,)

Operative part of the judgment

The Court:






1.


Dismisses the appeal;










2.


Orders Debrégeas et associés Pharma SAS (D & A Pharma) to bear its own costs and to pay those of the European Medicines Agency (EMA) relating to the appeal.






(1)  
            OJ C 171, 25.4.2022.
Commission Implementing Regulation (EU) 2023/1489 of 13 July 2023 entering a name in the register of protected designations of origin and protected geographical indications (‘Edremit Zeytinyağı’ (PDO))
Date: 2023-07-13
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: Türkiye, designation of origin, labelling, olive oil, product designation








L_2023183EN.01000601.xml










20.7.2023   


EN


Official Journal of the European Union


L 183/6








            COMMISSION IMPLEMENTING REGULATION (EU) 2023/1489
of 13 July 2023
         
entering a name in the register of protected designations of origin and protected geographical indications (‘Edremit Zeytinyağı’ (PDO))


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs (1), and in particular Article 52(2) thereof,

Whereas:







(1)


Pursuant to Article 50(2)(a) of Regulation (EU) No 1151/2012, Türkiye’s application to register the name ‘Edremit Zeytinyağı’ was published in the Official Journal of the European Union (2).












(2)


As no statement of opposition under Article 51 of Regulation (EU) No 1151/2012 has been received by the Commission, the name ‘Edremit Zeytinyağı’ should therefore be entered in the register,





HAS ADOPTED THIS REGULATION:



Article 1
The name ‘Edremit Zeytinyağı’ (PDO) is hereby entered in the register.
The name specified in the first paragraph denotes a product in Class 1.5 – Oils and fats (butter, margarine, oil, etc.), as listed in Annex XI to Commission Implementing Regulation (EU) No 668/2014 (3).


Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 July 2023.


For the Commission,


On behalf of the President,

Janusz WOJCIECHOWSKI
            

Member of the Commission






(1)  
            OJ L 343, 14.12.2012, p. 1.

(2)  
            OJ C 106, 22.3.2023, p. 9.

(3)  Commission Implementing Regulation (EU) No 668/2014 of 13 June 2014 laying down rules for the application of Regulation (EU) No 1151/2012 of the European Parliament and of the Council on quality schemes for agricultural products and foodstuffs (OJ L 179, 19.6.2014, p. 36).
Case C-180/22, Mensing II: Judgment of the Court (First Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hamm v Harry Mensing (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 311 et seq. — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by creators or their successors in title — Intra-Community transactions — Right to deduct input tax)
Date: 2023-07-13
Institutions: Court of Justice
Subjects: VAT, art trade, basis of tax assessment, intra-EU trade, tax exemption, trading margin, work of art








C_2023321EN.01001301.xml










11.9.2023   


EN


Official Journal of the European Union


C 321/13






Judgment of the Court (First Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hamm v Harry Mensing
(Case C-180/22, (1) Mensing II)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 311 et seq. - Special arrangements for works of art - Margin scheme - Taxable dealers - Supply of works of art by creators or their successors in title - Intra-Community transactions - Right to deduct input tax)
(2023/C 321/15)
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: Finanzamt Hamm

Defendant: Harry Mensing

Operative part of the judgment

Articles 312 and 315 and the first paragraph of Article 317 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax,
must be interpreted as meaning that the value added tax paid by a taxable dealer in respect of the intra-Community acquisition of a work of art, the subsequent supply of which is subject to the margin scheme under Article 316(1) of that directive, forms part of the taxable amount of that supply.


(1)  
            OJ C 222, 7.6.2022.