do-me/EUR-LEX huggingface dataset:
Case C-355/22, Osteopathie Van Hauwermeiren: Judgment of the Court (Sixth Chamber) of 5 October 2023 (request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen afdeling Gent — Belgium) — Osteopathie Van Hauwermeiren BV v Belgische Staat (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Maintenance of the effects of national legislation incompatible with EU law)
Date: 2023-10-05
Institutions: Court of Justice
Subjects: VAT, provision of services, tax collection, tax law, tax rebate, taxpayer








C_202300731EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/731


20.11.2023





Judgment of the Court (Sixth Chamber) of 5 October 2023 (request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen afdeling Gent — Belgium) — Osteopathie Van Hauwermeiren BV v Belgische Staat
(Case C-355/22, (1) Osteopathie Van Hauwermeiren)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Maintenance of the effects of national legislation incompatible with EU law)
(C/2023/731)
Language of the case: Dutch

Referring court

Rechtbank van eerste aanleg Oost-Vlaanderen afdeling Gent

Parties to the main proceedings


Applicant: Osteopathie Van Hauwermeiren BV

Defendant: Belgische Staat

Operative part of the judgment

A national court may not make use of a national provision empowering it to maintain certain effects of a provision of national law which it has found to be incompatible with Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, on the basis of an alleged impossibility of refunding the value added tax (VAT) wrongly levied to the customers of the services provided by a taxable person, in particular by reason of the large number of persons concerned or where those persons do not have an accounting system enabling them to identify those services and their value.


(1)  
            OJ C 340, 5.9.2022.


ELI: http://data.europa.eu/eli/C/2023/731/oj
ISSN 1977-091X (electronic edition)
Case T-614/23: Action brought on 5 October 2023 — Praha Alfa-Med/EUIPO — Rifetech (Apparatus and installations for medical or laboratory diagnosis)
Date: 2023-10-05
Institutions: General Court
Subjects: designs and models, medical device, medical diagnosis








C_202300781EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/781


20.11.2023





Action brought on 5 October 2023 — Praha Alfa-Med/EUIPO — Rifetech (Apparatus and installations for medical or laboratory diagnosis)
(Case T-614/23)
(C/2023/781)
Language in which the application was lodged: English

Parties


Applicant: Praha Alfa-Med s. r. o. (Praha, Czech Republic) (represented by: M. Edelmann, Lawyer)

Defendant: European Union Intellectual Property Office

Other party to the proceedings before the Board of Appeal: Rifetech s.r.o. (Brno, Czech Republic)

Details of the proceedings before EUIPO


Proprietor of the design at issue: Applicant before the General Court

Design at issue: Registered Community Design (Apparatus and installations for medical or laboratory diagnosis) — Registered Community Design No 8 631 477-0001

Procedure before EUIPO: Cancellation proceedings

Contested decision: Decision of the Third Board of Appeal of EUIPO of 28 June 2023 in Case R 2504/2022-3

Form of order sought

The applicant claims that the Court should:






—


annul the contested decision.





Plea in law







—


Infringement of Article 62 Council Regulation (EC) No 6/2002.






ELI: http://data.europa.eu/eli/C/2023/781/oj
ISSN 1977-091X (electronic edition)
Case C-565/22, Sofatutor: Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — Verein für Konsumenteninformation v Sofatutor GmbH (Reference for a preliminary ruling — Consumer protection — Directive 2011/83/EU — Consumer rights — Subscription of a consumer to an online learning platform — Automatic extension of the contract — Right of withdrawal)
Date: 2023-10-05
Institutions: Court of Justice
Subjects: consumer protection, contract terms, distance selling, termination of a contract








C_202300734EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/734


20.11.2023





Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — Verein für Konsumenteninformation v Sofatutor GmbH
(Case C-565/22, (1) Sofatutor)
(Reference for a preliminary ruling - Consumer protection - Directive 2011/83/EU - Consumer rights - Subscription of a consumer to an online learning platform - Automatic extension of the contract - Right of withdrawal)
(C/2023/734)
Language of the case: German

Referring court

Oberster Gerichtshof

Parties to the main proceedings


Appellant on a point of law: Verein für Konsumenteninformation

Respondent in the appeal on a point of law: Sofatutor GmbH

Operative part of the judgment

Article 9(1) 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 meaning that the consumer’s right to withdraw from a distance contract is guaranteed only once in respect of a contract for the performance of services which provides for an initial free period for the consumer after which — unless the consumer terminates or withdraws from that contract during that period — payment is required for a period that is automatically extended — unless that contract is terminated — for a fixed term, provided that, when concluding that contract, the consumer has been informed in a clear, comprehensible and explicit manner by that trader that, after that initial free period, payment will be required for that performance of services.


(1)  
            OJ C 441, 21.11.2022.


ELI: http://data.europa.eu/eli/C/2023/734/oj
ISSN 1977-091X (electronic edition)
Case C-43/23 P: Order of the Court (Eighth Chamber) of 5 October 2023 — DL (*) v European Parliament, Council of the European Union (Appeal — Article 181 of the Rules of Procedure of the Court of Justice — Public health — Regulation (EU) 2022/1034 — Regulation (EU) 2021/953 — ‘EU Digital COVID Certificate’ — Free movement of persons — Right to healthcare and to life — Restrictions — Appeal, in part, manifestly inadmissible and, in part, manifestly unfounded)
Date: 2023-10-05
Institutions: Court of Justice
Subjects: EU national, coronavirus disease, epidemic, freedom of movement, health certificate, principle of proportionality, public health, right to health, vaccination




C_202301118EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2023/1118


4.12.2023






             (*1)

Order of the Court (Eighth Chamber) of 5 October 2023 — DL (*2) v European Parliament, Council of the European Union
(Case C-43/23 P) (1)

(Appeal - Article 181 of the Rules of Procedure of the Court of Justice - Public health - Regulation (EU) 2022/1034 - Regulation (EU) 2021/953 - ‘EU Digital COVID Certificate’ - Free movement of persons - Right to healthcare and to life - Restrictions - Appeal, in part, manifestly inadmissible and, in part, manifestly unfounded)
(C/2023/1118)
Language of the case: French

Parties


Appellant: DL (*2) (represented by: S. Manna, avocate)

Other parties to the proceedings: European Parliament (represented by: E. Paladini and A. Tamás, acting as Agents), Council of the European Union (represented by: M. Moore and Z. Šustr, acting as Agents)

Operative part of the order







1.


The appeal is dismissed as, in part, manifestly inadmissible and, in part, manifestly unfounded.










2.


Mr DL (*2) shall bear his own costs and pay those incurred by the European Parliament and the Council of the European Union.






(*1)  For reasons of protection of personal data and/or confidentiality, some information contained in this issue cannot be disclosed anymore and therefore a new authentic version has been published.

(*2)  Information erased or replaced within the framework of protection of personal data and/or confidentiality.

(1)  
            OJ C 104, 20.3.2023.


ELI: http://data.europa.eu/eli/C/2023/1118/oj
ISSN 1977-091X (electronic edition)
Non-opposition to a notified concentration (Case M.11281 – GOLDMAN SACHS / CHARLESBANK CAPITAL PARTNERS / WORLD INSURANCE ASSOCIATES)
Date: 2023-10-05
Institutions: Directorate-General for Competition, European Commission
Subjects: consultancy, economic concentration, insurance, investment company, merger control








C_202300263EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/263


16.10.2023






Non-opposition to a notified concentration
(Case M.11281 – GOLDMAN SACHS / CHARLESBANK CAPITAL PARTNERS / WORLD INSURANCE ASSOCIATES)
(Text with EEA relevance)
(C/2023/263)

On 5 October 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 32023M11281. EUR-Lex is the online point of access to European Union law.






(1)  
            OJ L 24, 29.1.2004, p. 1.


ELI: http://data.europa.eu/eli/C/2023/263/oj
ISSN 1977-091X (electronic edition)
European Parliament decision of 5 October 2023 on the appointment of Wopke Hoekstra as a Member of the Commission (C9-0335/2023 — 2023/0809(NLE))
Date: 2023-10-05
Institutions: Committee on Development, Committee on Foreign Affairs, Committee on Industry, Research and Energy, Committee on the Environment, Climate and Food Safety, European Parliament
Subjects: European Commissioner, appointment of members








C_202401199EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1199


23.2.2024






P9_TA(2023)0347
Approval of the appointment of Wopke Hoekstra as Member of the European Commission
European Parliament decision of 5 October 2023 on the appointment of Wopke Hoekstra as a Member of the Commission (C9-0335/2023 — 2023/0809(NLE))
(C/2024/1199)



The European Parliament,







—


having regard to Article 246, second paragraph, of the Treaty on the Functioning of the European Union,










—


having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,










—


having regard to point 6 of the Framework Agreement on relations between the European Parliament and the European Commission (1),










—


having regard to the resignation of Frans Timmermans as a Member of the Commission,










—


having regard to the Council's letter of 8 September 2023, whereby the Council consulted Parliament on a decision, to be taken by common accord with the President of the Commission, on the appointment of Wopke Hoekstra as a Member of the Commission (C9-0335/2023),










—


having regard to the letter of the President of the Commission of 1 September 2023,










—


having regard to the hearing of Wopke Hoekstra on 2 October 2023, led by the Committee on the Environment, Public Health and Food Safety, with the association of the Committee on Foreign Affairs, the Committee on Development and the Committee on Industry, Research and Energy, and to the evaluation letter drawn up following that hearing,










—


having regard to the examination by the Conference of Committee Chairs concluded by written procedure on 4 October 2023, and the examination by the Conference of Presidents at its meeting on 4 October 2023,










—


having regard to Rule 125 of, and Annex VII to, its Rules of Procedure,






1.   

Approves the appointment of Wopke Hoekstra as a Member of the Commission for the remainder of the Commission’s term of office until 31 October 2024;



2.   

Instructs its President to forward this decision to the Council, the Commission and the governments of the Member States.




(1)  
            OJ L 304, 20.11.2010, p. 47.


ELI: http://data.europa.eu/eli/C/2024/1199/oj
ISSN 1977-091X (electronic edition)
Non-opposition to a notified concentration (Case M.11122 – EPCG / JTCP / TYMON / CMI)
Date: 2023-10-05
Institutions: Directorate-General for Competition, European Commission
Subjects: air transport, economic concentration, electronic commerce, energy industry, financial services, holding company, investment company, mass media, merger control, motor vehicle industry, real estate business, transport infrastructure








C_202300255EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/255


12.10.2023






Non-opposition to a notified concentration
(Case M.11122 – EPCG / JTCP / TYMON / CMI)
(Text with EEA relevance)
(C/2023/255)

On 5 October 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 32023M11122. EUR-Lex is the online point of access to European Union law.






(1)  
            OJ L 24, 29.1.2004, p. 1.


ELI: http://data.europa.eu/eli/C/2023/255/oj
ISSN 1977-091X (electronic edition)
Case C-279/22, Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága: Judgment of the Court (Sixth Chamber) of 5 October 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Directive 2013/34/EU — Annual financial statements, consolidated financial statements and related reports of certain types of undertakings — Scope of application — Funds of a company used by an employee of that company — Determination of the taxable basis of that employee’s income including those funds)
Date: 2023-10-05
Institutions: Court of Justice
Subjects: accounting, closing of accounts, firm governed by commercial law, natural person, tax law, tax return, taxpayer








C_202300728EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/728


20.11.2023





Judgment of the Court (Sixth Chamber) of 5 October 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-279/22, (1) Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága)
(Reference for a preliminary ruling - Directive 2013/34/EU - Annual financial statements, consolidated financial statements and related reports of certain types of undertakings - Scope of application - Funds of a company used by an employee of that company - Determination of the taxable basis of that employee’s income including those funds)
(C/2023/728)
Language of the case: Hungarian

Referring court

Fővárosi Törvényszék

Parties to the main proceedings


Applicant: CH

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the judgment

Article 1 of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC
must be interpreted as meaning that that directive does not apply to natural persons and the provisions of that directive which govern the obligations of the undertakings listed in Annexes I and II to that directive are not applicable to those persons for the purposes of laying down rules relating to their income tax and rules relating to the review and sanctioning of breaches of those rules.


(1)  
            OJ C 244, 27.6.2022.


ELI: http://data.europa.eu/eli/C/2023/728/oj
ISSN 1977-091X (electronic edition)
Case C-505/22, Deco Proteste — Editores: Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD — Portugal) — Deco Proteste — Editores Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Taxable transactions — Article 2(1)(a) — Supply of goods for consideration — Free supply of a tablet or smartphone in exchange for a new subscription to a magazine — Concept of ‘single supply’ — Criteria — Second paragraph of Article 16 — Application of goods for business use as gifts of small value)
Date: 2023-10-05
Institutions: Court of Justice
Subjects: VAT, commercial transaction, gift, gift item, micro-computer, mobile phone, serial publication, supply, transport price








C_202300733EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/733


20.11.2023





Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD — Portugal) — Deco Proteste — Editores Lda v Autoridade Tributária e Aduaneira
(Case C-505/22, (1) Deco Proteste — Editores)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Taxable transactions - Article 2(1)(a) - Supply of goods for consideration - Free supply of a tablet or smartphone in exchange for a new subscription to a magazine - Concept of ‘single supply’ - Criteria - Second paragraph of Article 16 - Application of goods for business use as gifts of small value)
(C/2023/733)
Language of the case: Portuguese

Referring court

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

Parties to the main proceedings


Applicant: Deco Proteste — Editores Lda

Defendant: Autoridade Tributária e Aduaneira

Operative part of the judgment

Article 2(1)(a) and the first paragraph of Article 16 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 a subscription gift in return for taking out a subscription to periodicals constitutes a supply that is ancillary to the principal service of supplying periodicals, which falls within the concept of ‘supply of goods for consideration’, within the meaning of those provisions, and must not be regarded as a disposal of goods free of charge within the meaning of the first paragraph of Article 16.


(1)  
            OJ C 424, 7.11.2022.


ELI: http://data.europa.eu/eli/C/2023/733/oj
ISSN 1977-091X (electronic edition)