do-me/EUR-LEX huggingface dataset:
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.107161Text with EEA relevance.
Date: 2023-12-27
Institutions: Directorate-General for Competition, European Commission
Subjects: Italy, State aid, control of State aid, electrical energy, energy industry, energy production








C_202301636EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1636


27.12.2023






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.107161
(Text with EEA relevance)
(C/2023/1636)







Date of adoption of the decision


10.11.2023




Aid number


SA.107161




Member State


Italy




Region


 




Title (title and/or name of the beneficiary)


State Aid SA.107161 (2023/N) — RRF — Italy — Support for the promotion of agrivoltaic installations 2023-2024




Legal basis


The Legislative Decree no. 199 of 8 November 2021 transposing the European Directive 2018/2001 and the draft Ministerial Decree providing implementation of the National Recovery and Resilience Plan, Mission 2, Component 2 (M2C2), Investment 1.1 ‘Agro-industrial development’




Type of measure


Scheme




Objective


Renewable energy, Environmental protection




Form of aid


Other




Budget


Overall budget: 1 650 000 000  EUR
Annual budget: 28 000 000  EUR




Intensity


 




Duration


Until 31.12.2024




Economic sectors


Production of electricity




Name and address of the granting authority







Ministry for the Environment and Energy Security




Via Cristoforo Colombo, 44 — 00147 Roma








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/2023/1636/oj
ISSN 1977-091X (electronic edition)
New national side of euro coins intended for circulation
Date: 2023-12-27
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Andorra, commemoration, euro, issuing of currency




C_202301625EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1625


27.12.2023






New national side of euro coins intended for circulation
(C/2023/1625)







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

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: Andorra

Subject of commemoration: 30 years of the entry of the Principality of Andorra into the United Nations

Description of the design: The United Nations is represented by two symbolic elements: two laurel wreaths and a globe, which forms part of the number 30 that has been represented, with the inscription ANYS (years) and the year date 2023 below. In the upper part of the design there is the coat of arms of Andorra and the inscription ‘ANDORRA MEMBRE DE LES NACIONS UNIDES’ (Andorra member of the United Nations).
The coin’s outer ring depicts the 12 stars of the European flag.

Estimated number of coins to be issued: 70 000
         

Date of issue: Last quarter of 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).


ELI: http://data.europa.eu/eli/C/2023/1625/oj
ISSN 1977-091X (electronic edition)
New national side of euro coins intended for circulation
Date: 2023-12-27
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Belgium, commemoration, euro, issuing of currency




C_202301627EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1627


27.12.2023






New national side of euro coins intended for circulation
(C/2023/1627)







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

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: Belgium

Subject of commemoration: The 75th anniversary of the national suffrage for women in Belgium

Description of the design: The design depicts in the centre a box on a ballot paper, which is being coloured in by a pencil. The coloured box is overlapped by the Venus symbol (the gender symbol for woman/female). At the bottom left next to the central image is inscribed 75 JAAR ANS. Surrounding the central image are also inscriptions in Dutch and French: ‘ALGEMEEN VROUWENKIESRECHT’ – ‘SUFFRAGE UNIVERSEL FÉMININ’. At the bottom of the piece are located the initials of the designer Iris Bruijns. As the Royal Dutch Mint will strike the coins, the mintmark of Utrecht, a mercury staff is located at the right side of the piece, together with the Belgian mint master mark, an aster flower in front of an Erlenmeyer flask, the country code ‘BE’ and the year mark ‘2023’.
The coin’s outer ring depicts the 12 stars of the European flag.

Estimated number of coins to be issued: 130 000
         

Date of issue: October 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).


ELI: http://data.europa.eu/eli/C/2023/1627/oj
ISSN 1977-091X (electronic edition)
Euro exchange rates – 22 December 2023
Date: 2023-12-27
Institutions: European Commission
Subjects: euro, exchange rate, money








C_202301401EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1401


27.12.2023






Euro exchange rates (1)


            22 December 2023
         
(C/2023/1401)


1 euro =











 


Currency


Exchange rate




USD


US dollar


1,1023 




JPY


Japanese yen


156,66 




DKK


Danish krone


7,4560 




GBP


Pound sterling


0,86660 




SEK


Swedish krona


11,0556 




CHF


Swiss franc


0,9417 




ISK


Iceland króna


150,50 




NOK


Norwegian krone


11,2705 




BGN


Bulgarian lev


1,9558 




CZK


Czech koruna


24,589 




HUF


Hungarian forint


381,93 




PLN


Polish zloty


4,3420 




RON


Romanian leu


4,9708 




TRY


Turkish lira


32,2044 




AUD


Australian dollar


1,6197 




CAD


Canadian dollar


1,4639 




HKD


Hong Kong dollar


8,6105 




NZD


New Zealand dollar


1,7505 




SGD


Singapore dollar


1,4593 




KRW


South Korean won


1 430,05 




ZAR


South African rand


20,3070 




CNY


Chinese yuan renminbi


7,8640 




IDR


Indonesian rupiah


17 029,65 




MYR


Malaysian ringgit


5,1059 




PHP


Philippine peso


61,067 




RUB


Russian rouble


 




THB


Thai baht


38,084 




BRL


Brazilian real


5,3624 




MXN


Mexican peso


18,6955 




INR


Indian rupee


91,6280 






(1)  
            Source: reference exchange rate published by the ECB.


ELI: http://data.europa.eu/eli/C/2023/1401/oj
ISSN 1977-091X (electronic edition)
New national side of euro coins intended for circulation
Date: 2023-12-27
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Slovenia, commemoration, euro, issuing of currency




C_202301628EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1628


27.12.2023






New national side of euro coins intended for circulation
(C/2023/1628)







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

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: Slovenia

Subject of commemoration: The 150th anniversary of the birth of Josip Plemelj (mathematician and astronomer)

Description of the design: The design displays parts of the equation that Josip Plemelj solved as a first person in the world. Numbers and symbols rotate on circumferences that depict planet rotation, movement in space, as well as composing individual unsolvable elements into whole. That way the design shows both fields of Josip Plemelj's work, i.e. mathematics and astronomy. The inscription ‘JOSIP PLEMELJ 1873’, the name of the issuing country ‘SLOVENIJA’ and the year of issuance ‘2023’ are integrated in the design.
The coin’s outer ring depicts the 12 stars of the European flag.

Number of coins to be issued: 1 000 000
         

Date of issue: December 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).


ELI: http://data.europa.eu/eli/C/2023/1628/oj
ISSN 1977-091X (electronic edition)
New national side of euro coins intended for circulation
Date: 2023-12-27
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Portugal, commemoration, euro, issuing of currency




C_202301629EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1629


27.12.2023






New national side of euro coins intended for circulation
(C/2023/1629)







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

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: Portugal

Subject of commemoration: World Youth Day

Description of the design: The World Youth Day (WYD) was held in Lisbon in august 2023. WYD is a worldwide encounter of young people, who want to take part in a festive gathering with the Pope and with hundreds of thousands of other youths who share the same universal principles of peace, union and fraternity all around the world.
The design depicts the Pilgrim Cross, a set of human-like figures of different sizes and textures displayed as in a globe. At the bottom, two hands envelop the whole in a welcoming gesture of the inclusion and universality that is implied in this gathering. On the top edge, two inscriptions read ‘JORNADA MUNDIAL DA JUVENTUDE’ (Portuguese for WORLD YOUTH DAY) and ‘LISBOA 2023’. On the bellow edge, the coat of arms of Portugal, the inscription ‘PORTUGAL’, the mintmark ‘CASA DA MOEDA’ (the name of the Portuguese Mint) and the name of the designer ‘JOÃO DUARTE’.
The coin’s outer ring depicts the 12 stars of the European flag.

Estimated number of coins to be issued: 1 015 000
         

Date of issue: July 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).


ELI: http://data.europa.eu/eli/C/2023/1629/oj
ISSN 1977-091X (electronic edition)
New national side of euro coins intended for circulation
Date: 2023-12-27
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: Andorra, commemoration, euro, issuing of currency




C_202301623EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/1623


27.12.2023






New national side of euro coins intended for circulation
(C/2023/1623)







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

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: Andorra

Subject of commemoration: Summer solstice fire festivals in the Pyrenees

Description of the design: The summer solstice fire festivals were inscribed on UNESCO’s Representative List of the Intangible Cultural Heritage of Humanity in 2015. They are traditional and popular festivities widely celebrated in Andorra each year. The design reproduces a human figure, named ‘fallaire’, wearing a traditional cape and tracing a circle of fire with the ‘falla’. This is the main element of the festival and consists of tree barks that, once lit, they are energetically whirled around creating large circles of fire. The graphic composition of lines in the background of the design represents the summer solstice together with the name of the issuing country ‘ANDORRA’ and the year ‘2023’.
The coin’s outer ring depicts the 12 stars of the European flag.

Estimated number of coins to be issued: 70 000
         

Date of issue: Last quarter of 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).


ELI: http://data.europa.eu/eli/C/2023/1623/oj
ISSN 1977-091X (electronic edition)
Case C-808/23, Högkullen: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2023 — Högkullen AB v Skatteverket
Date: 2023-12-27
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, expenditure, parent company, provision of services, subsidiary








C_202401846EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1846


11.3.2024





Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2023 — Högkullen AB v Skatteverket
(Case C-808/23, Högkullen)
(C/2024/1846)
Language of the case: Swedish

Referring court

Högsta förvaltningsdomstolen

Parties to the main proceedings


Appellant: Högkullen AB

Respondent: Skatteverket

Questions referred







1.


When applying national provisions on the revaluation of the taxable amount, is it compatible with Articles 72 and 80 of the VAT Directive, (1) where a parent company provides its subsidiaries with services of the kind at issue in the present case, always to regard those services as unique services whose open market value cannot be determined by means of a comparison such as that provided for in the first paragraph of Article 72?










2.


When applying national provisions on the revaluation of the taxable amount, is it compatible with Articles 72 and 80 of the VAT Directive to consider that the total expenditure of a parent company, including the costs of raising capital and shareholder costs, constitutes the cost incurred by the company in providing services to its subsidiaries, where the parent company’s sole activity consists of the active management of its subsidiaries and the parent company has deducted all the input VAT paid on its acquisitions?






(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).


ELI: http://data.europa.eu/eli/C/2024/1846/oj
ISSN 1977-091X (electronic edition)