do-me/EUR-LEX huggingface dataset:
Case C-457/21 P: Judgment of the Court (Second Chamber) of 14 December 2023 — European Commission v Grand Duchy of Luxembourg, Amazon.com Inc., Amazon EU Sàrl, Ireland (Appeal — State aid — Article 107(1) TFEU — Tax ruling adopted by a Member State — Aid declared incompatible with the internal market — Concept of ‘advantage’ — Determination of the reference framework — ‘Normal’ taxation according to national law — Arm’s length principle — Review by the Court of Justice of interpretation and application of national law by the General Court)
Date: 2023-12-14
Institutions: Court of Justice
Subjects: State aid, control of State aid, corporation tax, electronics industry, reimbursement of aid, rights of the defence, tax relief, tax system, transfer pricing








C_202401066EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1066


5.2.2024





Judgment of the Court (Second Chamber) of 14 December 2023 — European Commission v Grand Duchy of Luxembourg, Amazon.com Inc., Amazon EU Sàrl, Ireland
(Case C-457/21 P) (1)

(Appeal - State aid - Article 107(1) TFEU - Tax ruling adopted by a Member State - Aid declared incompatible with the internal market - Concept of ‘advantage’ - Determination of the reference framework - ‘Normal’ taxation according to national law - Arm’s length principle - Review by the Court of Justice of interpretation and application of national law by the General Court)
(C/2024/1066)
Languages of the case: English and French

Parties


Appellant: European Commission (represented by: F. Tomat and P.-J. Loewenthal, acting as Agents)

Other parties to the proceedings: Grand Duchy of Luxembourg (represented initially by A. Germeaux and T. Uri, and subsequently by A. Germeaux and T. Schell, acting as Agents, and by J. Bracker, A. Steichen and D. Waelbroeck, avocats), Amazon.com Inc., Amazon EU Sàrl; (represented by D. Paemen, M. Petite and A. Tombiński, avocats), Ireland (represented by A. Joyce, acting as Agent, and by P. Baker, KC, C. Donnelly, Senior Counsel, B. Doherty, Barrister-at-law, D. Fennelly, Barrister-at-law, and P. Gallagher, Senior Counsel)

Operative part of the judgment

The Court:






1.


Dismisses the appeal;










2.


Orders the European Commission to bear, in addition to its own costs, those incurred by the Grand Duchy of Luxembourg, Amazon.com Inc. and Amazon EU Sàrl;










3.


Orders Ireland to bear its own costs.






(1)  
            OJ C 452, 8.11.2021.


ELI: http://data.europa.eu/eli/C/2024/1066/oj
ISSN 1977-091X (electronic edition)
Case T-340/21: Order of the General Court of 14 December 2023 — Ryanair v Commission (Aegean-COVID 19)
Date: 2023-12-14
Institutions: General Court
Subjects: Greece, State aid, aid to undertakings, airline, company in difficulties, control of State aid, coronavirus disease, epidemic








C_202401886EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1886


11.3.2024





Order of the General Court of 14 December 2023 — Ryanair v Commission (Aegean-COVID 19)
(Case T-340/21) (1)

(C/2024/1886)
Language of the case: English
The President of the Seventh Chamber has ordered that the case be removed from the register.


(1)  
            OJ C 329, 16.8.2021.


ELI: http://data.europa.eu/eli/C/2024/1886/oj
ISSN 1977-091X (electronic edition)
Case C-778/23 P: Appeal brought on 14 December 2023 by the European Commission against the judgment of the General Court (Eighth Chamber) delivered on 27 September 2023 in Case T-253/15, Sociedad General de Aguas de Barcelona v Commission
Date: 2023-12-14
Institutions: Court of Justice
Subjects: Spain, State aid, amortisation, control of State aid, corporation tax, goodwill, holding company, reimbursement of aid, shareholding, tax relief








C_202401542EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1542


26.2.2024





Appeal brought on 14 December 2023 by the European Commission against the judgment of the General Court (Eighth Chamber) delivered on 27 September 2023 in Case T-253/15, Sociedad General de Aguas de Barcelona v Commission
(Case C-778/23 P)
(C/2024/1542)
Language of the case: Spanish

Parties


Appellant: European Commission (represented by: B. Stromsky, C. Urraca Caviedes and P. Němečková, acting as Agents)

Other party to the proceedings: Sociedad General de Aguas de Barcelona, SA

Form of order sought

The appellant claims that the Court of Justice should:






—


annul the judgment of the General Court of 27 September 2023 in Case Sociedad General de Aguas de Barcelona v European Commission (T-253/15, EU:T:2023:585);










—


dismiss the action for annulment in Case T-253/15 (Aguas de Barcelona v Commission); and










—


order the applicant at first instance to bear its own costs and to pay the costs incurred by the European Commission in respect of both the proceedings at first instance and the present appeal.





Grounds of appeal and main arguments

The appellant relies on three grounds of appeal and submits that the General Court made the following errors of law:






1.


Error of law as to the scope of the initial decisions in that it failed to take into account the information provided by the Member State (first ground of appeal);










2.


Error of law as to the relevance of a binding administrative practice in that it held that it could not extend the scope of an aid scheme (second ground of appeal); and










3.


Error of law in the interpretation and application of the principle of legitimate expectations to the aid scheme at issue (third ground of appeal).






ELI: http://data.europa.eu/eli/C/2024/1542/oj
ISSN 1977-091X (electronic edition)
Case T-499/21: Order of the General Court of 14 December 2023 — Ryanair v Commission
Date: 2023-12-14
Institutions: General Court
Subjects: Portugal, State aid, airline, control of State aid, coronavirus disease, epidemic, equal treatment, freedom to provide services, indemnification, right of establishment








C_202401888EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1888


11.3.2024





Order of the General Court of 14 December 2023 — Ryanair v Commission
(Case T-499/21) (1)

(C/2024/1888)
Language of the case: English
The President of the Seventh Chamber has ordered that the case be removed from the register.


(1)  
            OJ C 391, 27.9.2021.


ELI: http://data.europa.eu/eli/C/2024/1888/oj
ISSN 1977-091X (electronic edition)
Case C-777/23 P: Appeal brought on 14 December 2023 by the European Commission against the judgment of the General Court (Eighth Chamber) delivered on 27 September 2023 in Joined Cases T-12/15, T-158/15 and T-258/15, Banco Santander and Others v Commission
Date: 2023-12-14
Institutions: Court of Justice
Subjects: Spain, State aid, amortisation, control of State aid, corporation tax, goodwill, holding company, reimbursement of aid, shareholding, tax relief








C_202401541EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1541


26.2.2024





Appeal brought on 14 December 2023 by the European Commission against the judgment of the General Court (Eighth Chamber) delivered on 27 September 2023 in Joined Cases T-12/15, T-158/15 and T-258/15, Banco Santander and Others v Commission
(Case C-777/23 P)
(C/2024/1541)
Language of the case: Spanish

Parties


Appellant: European Commission (represented by: B. Stromsky, C. Urraca Caviedes and P. Němečková, acting as Agents)

Other parties to the proceedings:

Banco Santander, SA and Santusa Holding, SL
Abertis Infraestructuras, SA and Abertis Telecom Satélites, SA,
Axa Mediterranean Holding, SA

Form of order sought

The appellant claims that the Court of Justice should:






—


annul the judgment of the General Court of 27 September 2023 in Joined Cases Banco Santander and Others v European Commission (T-12/15, T-158/15 and T-258/15, EU:T:2023:583);










—


dismiss the actions for annulment in Cases T-12/15 (Banco Santander and Santusa v Commission), T-158/15 (Abertis Infraestructuras and Abertis Telecom Satélites v Commission) and T-258/15 (Axa Mediterranean Holding v Commission);










—


order the applicants at first instance to bear their own costs and to pay the costs incurred by the European Commission in respect of both the proceedings at first instance and the present appeal.





Grounds of appeal and main arguments

The appellant relies on three grounds of appeal and submits that the General Court made the following errors of law:






1.


Error of law as to the scope of the initial decisions in that it failed to take into account the information provided by the Member State (first ground of appeal);










2.


Error of law as to the relevance of a binding administrative practice in that it held that it could not extend the scope of an aid scheme (second ground of appeal); and










3.


Error of law in the interpretation and application of the principle of legitimate expectations to the aid scheme at issue (third ground of appeal).






ELI: http://data.europa.eu/eli/C/2024/1541/oj
ISSN 1977-091X (electronic edition)
Non-opposition to a notified concentration (Case M.11361 – EDP / MASAVEU / ABONO GENERACIONES ELECTRICAS)
Date: 2023-12-14
Institutions: Directorate-General for Competition, European Commission
Subjects: economic concentration, electrical energy, electricity supply, energy distribution, energy production, energy transport, gas supply, holding company, investment company, merger control, power plant








C_202301602EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1602


20.12.2023






Non-opposition to a notified concentration
(Case M.11361 – EDP / MASAVEU / ABONO GENERACIONES ELECTRICAS)
(Text with EEA relevance)
(C/2023/1602)

On 14 December 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 32023M11361. 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/2023/1602/oj
ISSN 1977-091X (electronic edition)
Case C-779/23 P: Appeal brought on 14 December 2023 by the European Commission against the judgment of the General Court (Eighth Chamber) delivered on 27 September 2023 in Joined Cases T-256/15 and T-260/15, Telefónica and Iberdrola v Commission
Date: 2023-12-14
Institutions: Court of Justice
Subjects: Spain, State aid, amortisation, control of State aid, corporation tax, goodwill, holding company, reimbursement of aid, shareholding, tax relief








C_202401543EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1543


26.2.2024





Appeal brought on 14 December 2023 by the European Commission against the judgment of the General Court (Eighth Chamber) delivered on 27 September 2023 in Joined Cases T-256/15 and T-260/15, Telefónica and Iberdrola v Commission
(Case C-779/23 P)
(C/2024/1543)
Language of the case: Spanish

Parties


Appellant: European Commission (represented by: B. Stromsky, C. Urraca Caviedes and P. Němečková, acting as Agents)

Other parties to the proceedings: Telefónica SA and Iberdrola, SA

Form of order sought

The appellant claims that the Court of Justice should:






—


annul the judgment of the General Court of 27 September 2023 in Joined Cases Telefónica and Others v European Commission (T-256/15 and T-260/15, EU:T:2023:586);










—


dismiss the actions for annulment in Cases T-256/15 (Telefónica v Commission), T-260/15 (Iberdrola v Commission);










—


order the applicants at first instance to bear their own costs and to pay the costs incurred by the European Commission in respect of both the proceedings at first instance and the present appeal.





Grounds of appeal and main arguments

The appellant relies on three grounds of appeal and submits that the General Court made the following errors of law:






1.


Error of law as to the scope of the initial decisions in that it failed to take into account the information provided by the Member State (first ground of appeal);










2.


Error of law as to the relevance of a binding administrative practice in that it held that it could not extend the scope of an aid scheme (second ground of appeal); and










3.


Error of law in the interpretation and application of the principle of legitimate expectations to the aid scheme at issue (third ground of appeal).






ELI: http://data.europa.eu/eli/C/2024/1543/oj
ISSN 1977-091X (electronic edition)
State aid – Decision to raise no objections
Date: 2023-12-14
Institutions: EFTA Surveillance Authority
Subjects: European Economic Area, Norway, State aid, control of State aid, electrical energy, energy production, renewable energy








C_202301530EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1530


14.12.2023






State aid – Decision to raise no objections
(C/2023/1530)

The EFTA Surveillance Authority raises no objections to the following state aid measure:






Date of adoption of the decision


15 August 2023




Case No


90789




Decision No


108/23/COL




EFTA State


Norway




Title (and/or name of the beneficiary)


Investment aid scheme for floating offshore wind projects




Legal basis


Enova’s programme, setting out the conditions of the aid




Type of measure


Scheme




Objective


Renewable energy




Form of aid


Direct grant




Budget


NOK 4 billion




Intensity


Up to 100 % of total investment costs




Duration


Until 31 December 2025




Economic sectors


Production of electricity




Name and address of the granting authority







Enova SF




Brattørkaia 17A




7010 Trondheim




NORWAY








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/


ELI: http://data.europa.eu/eli/C/2023/1530/oj
ISSN 1977-091X (electronic edition)
Update with effect from 1 July 2023 of the rate of contribution to the pension scheme of officials and other servants of the European Union
Date: 2023-12-14
Institutions: Directorate-General for Human Resources and Security, European Commission
Subjects: European official, pension scheme, servant (EU), social-security contribution








C_202301547EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1547


14.12.2023






Update with effect from 1 July 2023 of the rate of contribution to the pension scheme of officials and other servants of the European Union (1)

(C/2023/1547)

The rate of the contribution referred to in Article 83(2) of the Staff Regulations shall be 11.1 %, with effect from 1 July 2023.


(1)  Eurostat Report on the 2023 actuarial assessment of the Pension Scheme for European Officials of 5 September 2023.


ELI: http://data.europa.eu/eli/C/2023/1547/oj
ISSN 1977-091X (electronic edition)
Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union – Cases where the Commission raises no objections – SA.108665
Date: 2023-12-14
Institutions: Directorate-General for Competition, European Commission
Subjects: Luxembourg, State aid, animal production, control of State aid, crop production, hunting, service








C_202301514EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1514


14.12.2023






Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union
Cases where the Commission raises no objections
SA.108665
(C/2023/1514)







Date of adoption of the decision


10.11.2023




Aid number


SA.108665




Member State


Luxembourg




Region


Luxembourg




Title (title and/or name of the beneficiary)


Règlement ‘Biodiversité’ — Régime successeur du régime d’aides SA.42962




Legal basis


Loi du 18 juillet 2018 concernant la protection de la nature et des ressources naturelles (notamment l'article 57), Projet de loi concernant le soutien au développement durable des zones rurales (Nouvelle Loi agraire), Règlement grand-ducal du XXXX instituant des aides pour la sauvegarde de la biodiversité en milieu rural)




Type of measure


Scheme




Objective


Agriculture; Forestry; Rural areas, Aid for agri-environment-climate commitments




Form of aid


Direct grant




Budget


Overall budget: 15 000 000  EUR




Intensity


100,0  %




Duration


Until 31.12.2027




Economic sectors


Crop and animal production, hunting and related service activities




Name and address of the granting authority







Ministère de l'Agriculture, de la Viticulture et du Développement rural




1 Rue de la Congrégation, 1352 Luxembourg








Other information


 




The authentic text(s) of the decision, from which all confidential information has been removed, can be found at:
https://competition-cases.ec.europa.eu/search?caseInstrument=SA


ELI: http://data.europa.eu/eli/C/2023/1514/oj
ISSN 1977-091X (electronic edition)
Case C-773/23 P: Appeal brought on 14 December 2023 by European Crop Care Association (ECCA) against the judgment of the General Court (Seventh Chamber, Extended Composition) delivered on 4 October 2023 in Case T-77/20, Ascenza Agro and Industrias Afrasa v Commission
Date: 2023-12-14
Institutions: Court of Justice
Subjects: market approval, plant health product, toxic substance








C_202401539EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1539


26.2.2024





Appeal brought on 14 December 2023 by European Crop Care Association (ECCA) against the judgment of the General Court (Seventh Chamber, Extended Composition) delivered on 4 October 2023 in Case T-77/20, Ascenza Agro and Industrias Afrasa v Commission
(Case C-773/23 P)
(C/2024/1539)
Language of the case: English

Parties


Appellant: European Crop Care Association (ECCA) (represented by: S. Pappas and A. Pappas, avocats)

Other parties to the proceedings: Ascenza Agro, SA, Industrias Afrasa, SA, European Commission, Kingdom of Denmark, French Republic and Health and Environment Alliance (HEAL)

Form of order sought

The appellant claims that the Court should:






—


Set aside the judgment under appeal;










—


After setting aside the appealed judgment, annul the contested regulation; and










—


Order the European Commission to pay its own costs and the costs of the appellant in the present proceedings and the proceedings before the General Court.





Pleas in law and main arguments

The appellants request the Court of Justice to review and set aside the judgment under appeal, based on four grounds.
First, that the General Court infringed Regulation (EC) No 1107/2009 (1) by upholding the use of the read-across and weight of evidence approach regardless of the lack of legal basis for such application;
Second, that the General Court infringed article 296 TFEU;
Third, that the General Court infringed the applicable procedural requirements;
Fourth, that the contested judgment infringes the read-across method and contains contradictory reasoning.


(1)  Regulation (EC) No 1107/2009 of the European Parliament and of the Council of 21 October 2009 concerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC (OJ 2009, L 309, p. 1).


ELI: http://data.europa.eu/eli/C/2024/1539/oj
ISSN 1977-091X (electronic edition)
Publication of the countervalues in national currency of the financial thresholds expressed in euro in Annex I to Council Regulation (EC) No 116/2009
Date: 2023-12-14
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: EU Member State, cultural object, economic value, euro, national currency








C_202301513EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1513


14.12.2023






Publication of the countervalues in national currency of the financial thresholds expressed in euro in Annex I to Council Regulation (EC) No 116/2009
(C/2023/1513)

Pursuant to the requirement under Annex I (B) of Council Regulation (EC) No 116/2009 (1), the financial thresholds applicable to certain categories of cultural goods should be converted into the national currencies of those Member States which do not have the euro as their currency and published in the Official Journal of the European Union.
The countervalues listed hereafter were calculated on the basis of the average daily value of each of the currencies concerned, expressed in euro, during the 24 months ending on the last day of August 2023. These revised values take effect on 31 December 2023.










EUR


1 


15 000 


30 000 


50 000 


150 000 




BGN Bulgarian lev


1,9558 


29 337 


58 674 


97 790 


293 370 




CZK Czech koruna


24,4385 


366 578 


733 156 


1 221 926 


3 665 778 




DKK Danish krone


7,4418 


111 628 


223 255 


372 092 


1 116 277 




GBP Pound sterling


0,8586 


12 879 


25 759 


42 932 


128 795 




HUF Hungarian forint


383,1191 


5 746 787 


11 493 574 


19 155 956 


57 467 868 




PLN Polish zloty


4,6381 


69 572 


139 143 


231 905 


695 716 




RON Romanian leu


4,9357 


74 036 


148 072 


246 786 


740 359 




SEK Swedish krona


10,8175 


162 262 


324 525 


540 875 


1 622 624 






(1)  
            OJ L 39, 10.2.2009, p. 1.


ELI: http://data.europa.eu/eli/C/2023/1513/oj
ISSN 1977-091X (electronic edition)