do-me/EUR-LEX huggingface dataset:
Case C-585/22, Staatssecretaris van Financiën (Interest in respect of an intra-group loan): Judgment of the Court (First Chamber) of 4 October 2024 (request for a preliminary ruling from the Hoge Raad der Nederlanden – Netherlands) – X BV v Staatssecretaris van Finaciën (Reference for a preliminary ruling – Freedom of establishment – Article 49 TFEU – Corporation tax – Intra-group cross-border loan for the purposes of financing the acquisition or the extension of an interest in a company not related to the group concerned that becomes, as a result of that transaction, related to that group – Deduction of interest paid on that loan – Loan contracted on an arm’s length basis – Concept of wholly artificial arrangement – Principle of proportionality)
Date: 2024-10-04
Institutions: Court of Justice
Subjects: acquisition of property, debt, economic concentration, free movement of capital, freedom to provide services, interest, loan, right of establishment, share, tax relief








C_202500875EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/875


17.2.2025






Judgment of the Court (First Chamber) of 4 October 2024 (request for a preliminary ruling from the Hoge Raad der Nederlanden – Netherlands) – X BV v Staatssecretaris van Finaciën


(Case C-585/22,
                (1)
Staatssecretaris van Financiën (Interest in respect of an intra-group loan))

(Reference for a preliminary ruling - Freedom of establishment - Article 49 TFEU - Corporation tax - Intra-group cross-border loan for the purposes of financing the acquisition or the extension of an interest in a company not related to the group concerned that becomes, as a result of that transaction, related to that group - Deduction of interest paid on that loan - Loan contracted on an arm’s length basis - Concept of ‘wholly artificial arrangement’ - Principle of proportionality)
(C/2025/875)
Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings


Applicant: X BV

Defendant: Staatssecretaris van Finaciën

Operative part of the judgment

Article 49 TFEU
must be interpreted as:
not precluding national legislation under which, in the determination of a taxpayer’s profits, the deduction of interest paid in respect of a loan debt contracted with a related entity, relating to the acquisition or extension of an interest in another entity which becomes, as a result of that acquisition or extension, an entity related to that taxpayer is to be refused in full, where that debt is considered to constitute a wholly artificial arrangement or is part of such an arrangement, even if that debt was incurred on an arm’s length basis and the amount of that interest does not exceed that which would have been agreed between independent undertakings.


(1)  
            OJ C 463, 5.12.2022.


ELI: http://data.europa.eu/eli/C/2025/875/oj
ISSN 1977-091X (electronic edition)
Case T-1059/23: Order of the General Court of 4 October 2024 – Vossko v Commission (Action for annulment – Commercial policy – Article XXVIII of the GATT – Agreement between the European Union and Brazil – Modification of concessions on tariff rate quotas as a consequence of the United Kingdom’s withdrawal from the Union – Cooked poultry meat – Commission implementing regulation – Regulatory act entailing implementing measures – No individual concern – Inadmissibility)
Date: 2024-10-04
Institutions: General Court
Subjects: Brazil, GATT, United Kingdom, poultrymeat, prepared foodstuff, ratification of an agreement, revision of an agreement, tariff quota, trade agreement (EU), withdrawal from the EU








C_202407033EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/7033


2.12.2024






Order of the General Court of 4 October 2024 – Vossko v Commission


(Case T-1059/23)
                (1)

(Action for annulment - Commercial policy - Article XXVIII of the GATT - Agreement between the European Union and Brazil - Modification of concessions on tariff rate quotas as a consequence of the United Kingdom’s withdrawal from the Union - Cooked poultry meat - Commission implementing regulation - Regulatory act entailing implementing measures - No individual concern - Inadmissibility)
(C/2024/7033)
Language of the case: German

Parties


Applicant: Vossko GmbH & Co. KG (Ostbevern, Germany) (represented by: L. Harings and F. Jacobs, lawyers)

Defendant: European Commission (represented by: M. Konstantinidis, R. Vidal Puig and R. Pethke, acting as Agents)

Re:

By its action under Article 263 TFEU, the applicant seeks the annulment of Commission Implementing Regulation (EU) 2023/1629 of 9 August 2023 amending Implementing Regulation (EU) 2020/761 as regards the quantities that may be imported under certain tariff rate quotas in the sectors of sugar and of poultry following the agreement between the European Union and the Federative Republic of Brazil (OJ 2023 L 202, p. 1).

Operative part of the order







1.


The action is dismissed as inadmissible.










2.


There is no need to rule on the application to intervene of the Council of the European Union.










3.


Vossko GmbH & Co. KG is ordered to bear its own costs and to pay those of the European Commission.










4.


The Council shall bear its own costs relating to the application to intervene.






(1)  
            OJ C C/2024/415, 3.1.2024.


ELI: http://data.europa.eu/eli/C/2024/7033/oj
ISSN 1977-091X (electronic edition)
Case C-579/23 P: Judgment of the Court (First Chamber) of 4 October 2024 – Cunsorziu di i Salamaghji Corsi – Consortium des Charcutiers Corses and Others v European Commission (Appeal – Protection of designations of origin and geographical indications – Regulation (EU) No 1151/2012 – Articles 7 and 8 – Article 49(2) and Article 50(1) – Scope of the European Commission’s control of the applications for registration of a name as a geographical indication – Division of powers between the national authorities and the Commission – Conditions for registration of a name)
Date: 2024-10-04
Institutions: Court of Justice
Subjects: Corsica, France, designation of origin, dried product, labelling, meat product, pigmeat, product designation, smoked product








C_202406900EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/6900


25.11.2024






Judgment of the Court (First Chamber) of 4 October 2024 – Cunsorziu di i Salamaghji Corsi – Consortium des Charcutiers Corses and Others v European Commission


(Case C-579/23 P)
                (1)

(Appeal - Protection of designations of origin and geographical indications - Regulation (EU) No 1151/2012 - Articles 7 and 8 - Article 49(2) and Article 50(1) - Scope of the European Commission’s control of the applications for registration of a name as a geographical indication - Division of powers between the national authorities and the Commission - Conditions for registration of a name)
(C/2024/6900)
Language of the case: French

Parties


Appellants: Cunsorziu di i Salamaghji Corsi – Consortium des Charcutiers Corses, Charcuterie Fontana, Costa et Fils, L’Aziana, Charcuterie Passoni, Orezza – Charcuterie la Castagniccia, Salaisons réunies, Salaisons Joseph Pantaloni, Antoine Semidei, L’Atelu Corsu (represented by: T. de Haan and V. Le Meur-Baudry, avocats)

Other party to the proceedings: European Commission (represented by: M. Konstantinidis, C. Perrin, and B. Rechena, acting as Agents)

Operative part of the judgment

The Court:






1.


Dismisses the appeal;










2.


Orders Cunsorziu di i Salamaghji Corsi – Consortium des Charcutiers Corses, Charcuterie Fontana, Costa et Fils, L’Aziana, Charcuterie Passoni, Orezza – Charcuterie la Castagniccia, Salaisons Réunies, Salaisons Joseph Pantaloni, Antoine Semidei and L’Atelu Corsu to bear their own costs and to pay those incurred by the European Commission.






(1)  
            OJ C 507, 6.11.2023.


ELI: http://data.europa.eu/eli/C/2024/6900/oj
ISSN 1977-091X (electronic edition)
Corrigendum to Commission Implementing Regulation (EU) 2024/994 of 2 April 2024 laying down operational details of the product database established under Regulation (EU) 2017/1369 of the European Parliament and of the Council (OJ L, 2024/90603, 2.4.2024)
Date: 2024-10-04
Institutions: European Commission
Subjects: EU energy label, access to information, consumer information, database, information system, legal person, market approval, natural person, pneumatic tyre, supplier








L_202490603EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2024/90603


4.10.2024






Corrigendum to Commission Implementing Regulation (EU) 2024/994 of 2 April 2024 laying down operational details of the product database established under Regulation (EU) 2017/1369 of the European Parliament and of the Council

(
Official Journal of the European Union, L, 2024/994 of 2 April 2024
)


On page 8, in Article 5, the correct alignment in point (c):
for:






‘(c)


a written mandate by the manufacturer(s) listing all brand/trademarks for which the mandate applies.
The abovementioned information in points (a) and (b) shall be communicated in a document:






(i)


digitally signed by the natural person;










(ii)


digitally sealed or digitally signed by the competent authority responsible at national level for the business or trade register or, in the impossibility of this, digitally sealed with confirmation of the truthfulness by a qualified trust service provider.




The abovementioned information in point (c) shall be communicated in a document:






(i)


digitally sealed by each of the non EU manufacturer(s); or










(ii)


digitally signed by the legal representative(s) of those non EU manufacturer(s).’








read:






‘(c)


a written mandate by the manufacturer(s) listing all brand/trademarks for which the mandate applies.




The abovementioned information in points (a) and (b) shall be communicated in a document:






(i)


digitally signed by the natural person;










(ii)


digitally sealed or digitally signed by the competent authority responsible at national level for the business or trade register or, in the impossibility of this, digitally sealed with confirmation of the truthfulness by a qualified trust service provider.




The abovementioned information in point (c) shall be communicated in a document:






(i)


digitally sealed by each of the non EU manufacturer(s); or










(ii)


digitally signed by the legal representative(s) of those non EU manufacturer(s).’






ELI: http://data.europa.eu/eli/reg_impl/2024/994/corrigendum/2024-10-04/oj
ISSN 1977-0677 (electronic edition)
Case C-412/22, Autoridade Tributária e Aduaneira (Effects of the repeal of an anti-dumping duty): Judgment of the Court (Ninth Chamber) of 4 October 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Autoridade Tributária e Aduaneira v NT (Reference for a preliminary ruling – Dumping – Importation of certain iron or steel fasteners originating in the People’s Republic of China – Imports of certain iron or steel fasteners consigned from Malaysia – Implementing Regulation (EU) 2016/278 – Repeal of the anti-dumping duties imposed by Regulation (EC) No 91/2009 – Entry into effect of that repeal – Imports prior to that entry into effect – Post-clearance recovery of anti-dumping duties)
Date: 2024-10-04
Institutions: Court of Justice
Subjects: China, European Anti-fraud Office, Malaysia, anti-dumping duty, bolt and screw industry, import (EU), metal product, originating product, steel








C_202407004EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/7004


2.12.2024






Judgment of the Court (Ninth Chamber) of 4 October 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Autoridade Tributária e Aduaneira v NT


(Case C-412/22,
                (1)
Autoridade Tributária e Aduaneira (Effects of the repeal of an anti-dumping duty))

(Reference for a preliminary ruling - Dumping - Importation of certain iron or steel fasteners originating in the People’s Republic of China - Imports of certain iron or steel fasteners consigned from Malaysia - Implementing Regulation (EU) 2016/278 - Repeal of the anti-dumping duties imposed by Regulation (EC) No 91/2009 - Entry into effect of that repeal - Imports prior to that entry into effect - Post-clearance recovery of anti-dumping duties)
(C/2024/7004)
Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings


Appellant: Autoridade Tributária e Aduaneira

Respondent: NT

Operative part of the judgment

Article 2 of Commission Implementing Regulation (EU) 2016/278 of 26 February 2016 repealing the definitive anti-dumping duty imposed on imports of certain iron or steel fasteners originating in the People’s Republic of China, as extended to imports of certain iron or steel fasteners consigned from Malaysia, whether declared as originating in Malaysia or not,
must be interpreted as meaning that the repeal of anti-dumping duties which it effects does not preclude, in the context of a post-clearance recovery carried out after the date of entry into force of that regulation, the collection of anti-dumping duties and, where appropriate, other related duties, in respect of imports of products subject to those anti-dumping duties made after that date. The fact that that post-clearance recovery stems from a document obtained from a criminal investigation based on evidence provided by OLAF has no bearing in that regard.


(1)  
            OJ C 359, 19.9.2022.


ELI: http://data.europa.eu/eli/C/2024/7004/oj
ISSN 1977-091X (electronic edition)
Case C-314/23, Air Nostrum and Others: Judgment of the Court (Fourth Chamber) of 4 October 2024 (request for a preliminary ruling from the Audiencia Nacional – Spain) – Sindicato de Tripulantes Auxiliares de Vuelo de Líneas Aéreas (STAVLA), Ministerio Fiscal v Air Nostrum and Others (Reference for a preliminary ruling – Social policy – Equal treatment between men and women in matters of employment and occupation – Directive 2006/54/EC – Article 2(1)(e) – Concept of pay – Article 4 – Prohibition of indirect discrimination on grounds of sex)
Date: 2024-10-04
Institutions: Court of Justice
Subjects: allowances and expenses, equal pay, equal treatment, pay, sexual discrimination








C_202406896EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/6896


25.11.2024






Judgment of the Court (Fourth Chamber) of 4 October 2024 (request for a preliminary ruling from the Audiencia Nacional – Spain) – Sindicato de Tripulantes Auxiliares de Vuelo de Líneas Aéreas (STAVLA), Ministerio Fiscal v Air Nostrum and Others


(Case C-314/23,
                (1)
Air Nostrum and Others)

(Reference for a preliminary ruling - Social policy - Equal treatment between men and women in matters of employment and occupation - Directive 2006/54/EC - Article 2(1)(e) - Concept of ‘pay’ - Article 4 - Prohibition of indirect discrimination on grounds of sex)
(C/2024/6896)
Language of the case: Spanish

Referring court

Audiencia Nacional

Parties to the main proceedings


Applicants: Sindicato de Tripulantes Auxiliares de Vuelo de Líneas Aéreas (STAVLA), Ministerio Fiscal

Defendants: Air Nostrum, Líneas Aéreas del Mediterráneo SA, Federación de Servicios de Comisiones Obreras (CCOO), Unión General de Trabajadores (UGT), Unión Sindical Obrera (USO), Comité de empresa de Air Nostrum Líneas Aéreas del Mediterráneo SA, Dirección General de Trabajo, Instituto de las Mujeres

Other parties: Sindicato Español de Pilotos de Líneas Aéreas (SEPLA), Sindicato Unión Profesional de Pilotos de Aerolíneas (UPPA)

Operative part of the judgment

Article 2(1)(e) and Article 4 of Directive 2006/54/EC of the European Parliament and of the Council of 5 July 2006 on the implementation of the principle of equal opportunities and equal treatment of men and women in matters of employment and occupation
must be interpreted as meaning that (i) daily subsistence allowances compensating, at a flat rate, for certain expenses incurred by workers as a result of their work-related travel constitutes an element of their pay and (ii) a difference in the amount of those allowances, depending on whether they are granted to a group of workers consisting mainly of men or to a group of workers consisting mainly of women, is not prohibited by that directive where those two groups of workers do not perform the same work or work to which equal value is attributed.


(1)  
            OJ C 329, 18.9.2023.


ELI: http://data.europa.eu/eli/C/2024/6896/oj
ISSN 1977-091X (electronic edition)
Case C-242/23, Tecno*37: Judgment of the Court (First Chamber) of 4 October 2024 (request for a preliminary ruling from the Consiglio di Stato – Italy) – Tecno*37 v Ministero dello Sviluppo Economico, Camera di Commercio Industria Artigianato e Agricoltura di Bologna (Reference for a preliminary ruling – Freedom to provide services – Directive 2006/123/EC – Article 25(1) – Restrictions on multidisciplinary activities – Regulated profession – National legislation providing for, as a general rule, the incompatibility of the joint exercise of the activity of property brokerage and that of property manager – Requirements of independence and impartiality – Proportionality of the restriction – Consequences of the closure of an infringement procedure brought by the European Commission against a Member State)
Date: 2024-10-04
Institutions: Court of Justice
Subjects: EU law - national law, broker, conflict of interest, infringement of EU law, property market, real property








C_202500880EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/880


17.2.2025






Judgment of the Court (First Chamber) of 4 October 2024 (request for a preliminary ruling from the Consiglio di Stato – Italy) – Tecno*37 v Ministero dello Sviluppo Economico, Camera di Commercio Industria Artigianato e Agricoltura di Bologna


(Case C-242/23,
                (1)
Tecno*37)

(Reference for a preliminary ruling - Freedom to provide services - Directive 2006/123/EC - Article 25(1) - Restrictions on multidisciplinary activities - Regulated profession - National legislation providing for, as a general rule, the incompatibility of the joint exercise of the activity of property brokerage and that of property manager - Requirements of independence and impartiality - Proportionality of the restriction - Consequences of the closure of an infringement procedure brought by the European Commission against a Member State)
(C/2025/880)
Language of the case: Italian

Referring court

Consiglio di Stato

Parties to the main proceedings


Applicant: Tecno*37

Defendants: Ministero dello Sviluppo Economico, Camera di Commercio Industria Artigianato e Agricoltura di Bologna

In the presence of: FIMAA – Federazione Italiana Mediatori Agenti D’Affari

Operative part of the judgment







1.


Article 258 TFEU
must be interpreted as meaning that the closure by the European Commission of an infringement procedure against a Member State does not result in the national legislation which was the subject matter of that procedure being consistent with EU law.










2.


Article 25(1) of Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market
must be interpreted as precluding national legislation which provides, as a general rule, that the combined pursuit of the activity of property brokerage and that of property management are incompatible.






(1)  
            OJ C 252, 17.7.2023.


ELI: http://data.europa.eu/eli/C/2025/880/oj
ISSN 1977-091X (electronic edition)
Case C-134/23, Elliniko Symvoulio gia tous Prosfyges and Ypostirixi Prosfygon sto Aigaio: Judgment of the Court (Fourth Chamber) of 4 October 2024 (request for a preliminary ruling from the Symvoulio tis Epikrateias – Greece) – Somateio Elliniko Symvoulio gia tous Prosfyges, Astiki Mi Kerdoskopiki Etaireia Ypostirixi Prosfygon sto Aigaio v Ypourgos Exoterikon, Ypourgos Metanastefsis kai Asylou (Reference for a preliminary ruling – Granting of international protection – Directive 2013/32/EU – Article 38 – Article 18 of the Charter of Fundamental Rights of the European Union – Concept of safe third country – Classification of the Republic of Türkiye as a safe third country – Readmission of applicants for international protection in third countries – Refusal)
Date: 2024-10-04
Institutions: Court of Justice
Subjects: EU migration policy, Türkiye, asylum seeker, international protection, right of asylum, third country








C_202406891EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/6891


25.11.2024






Judgment of the Court (Fourth Chamber) of 4 October 2024 (request for a preliminary ruling from the Symvoulio tis Epikrateias – Greece) – Somateio ‘Elliniko Symvoulio gia tous Prosfyges’, Astiki Mi Kerdoskopiki Etaireia ‘Ypostirixi Prosfygon sto Aigaio’ v Ypourgos Exoterikon, Ypourgos Metanastefsis kai Asylou


(Case C-134/23,
                (1)
Elliniko Symvoulio gia tous Prosfyges and Ypostirixi Prosfygon sto Aigaio)

(Reference for a preliminary ruling - Granting of international protection - Directive 2013/32/EU - Article 38 - Article 18 of the Charter of Fundamental Rights of the European Union - Concept of ‘safe third country’ - Classification of the Republic of Türkiye as a ‘safe third country’ - Readmission of applicants for international protection in third countries - Refusal)
(C/2024/6891)
Language of the case: Greek

Referring court

Symvoulio tis Epikrateias

Parties to the main proceedings


Applicants: Somateio ‘Elliniko Symvoulio gia tous Prosfyges’, Astiki Mi Kerdoskopiki Etaireia ‘Ypostirixi Prosfygon sto Aigaio’
         

Defendants: Ypourgos Exoterikon, Ypourgos Metanastefsis kai Asylou

Operative part of the judgment

Article 38 of Directive 2013/32/EU of the European Parliament and of the Council of 26 June 2013 on common procedures for granting and withdrawing international protection, read in the light of Article 18 of the Charter of Fundamental Rights of the European Union,
must be interpreted as not precluding legislation of a Member State classifying a third country as generally safe for certain categories of applicants for international protection where, despite the legal obligation to which it is subject, that third country has generally suspended the admission or readmission of those applicants to its territory and there is no foreseeable prospect of a change in that position.


(1)  
            OJ C 189, 30.5.2023.


ELI: http://data.europa.eu/eli/C/2024/6891/oj
ISSN 1977-091X (electronic edition)