do-me/EUR-LEX huggingface dataset:
Case C-615/23, Dyrektor Krajowej Informacji Skarbowej (Public Transport Services): Judgment of the Court (First Chamber) of 8 May 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – Dyrektor Krajowej Informacji Skarbowej v P. S.A. (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Taxable amount – Consideration – Subsidies directly linked to the price of a taxable transaction – Collective public transport services – Compensation paid by a local authority to the service provider to cover the costs incurred – Direct link between the compensation and the services provided)
Date: 2025-05-08
Institutions: Court of Justice
Subjects: State aid, VAT, aid to undertakings, basis of tax assessment, local authority, provision of services, public transport, services of general interest, transport price








C_202503379EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3379


30.6.2025






Judgment of the Court (First Chamber) of 8 May 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – Dyrektor Krajowej Informacji Skarbowej v P. S.A.


(Case C-615/23,
                (1)
Dyrektor Krajowej Informacji Skarbowej (Public Transport Services))

(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 73 - Taxable amount - Consideration - Subsidies directly linked to the price of a taxable transaction - Collective public transport services - Compensation paid by a local authority to the service provider to cover the costs incurred - Direct link between the compensation and the services provided)
(C/2025/3379)
Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings


Applicant: Dyrektor Krajowej Informacji Skarbowej

Defendant: P. S.A.

Operative part of the judgment

Article 73 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 flat-rate compensation paid by a local authority to an undertaking providing collective public transport services and intended to cover losses incurred in connection with the supply of those services is not included in the taxable amount of that undertaking.


(1)  OJ C C/2024/410.


ELI: http://data.europa.eu/eli/C/2025/3379/oj
ISSN 1977-091X (electronic edition)
Case C-211/23: Judgment of the Court (Tenth Chamber) of 8 May 2025 –Commission v Portugal (Directive on copyright in the Digital Single Market) (Failure of a Member State to fulfil obligations – Article 258 TFEU – Digital Single Market – Copyright and related rights – Directive (EU) 2019/790 – Failure to transpose and notify the transposition measures – Article 260(3) TFEU – Financial penalties – Application for the imposition of a lump sum and a penalty payment – Discontinuance in part)
Date: 2025-05-08
Institutions: Court of Justice
Subjects: copyright, digital single market, digital technology, national implementing measure, sanction (EU)








C_202503372EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3372


30.6.2025






Judgment of the Court (Tenth Chamber) of 8 May 2025 –Commission v Portugal (Directive on copyright in the Digital Single Market)


(Case C-211/23)
                (1)

(Failure of a Member State to fulfil obligations - Article 258 TFEU - Digital Single Market - Copyright and related rights - Directive (EU) 2019/790 - Failure to transpose and notify the transposition measures - Article 260(3) TFEU - Financial penalties - Application for the imposition of a lump sum and a penalty payment - Discontinuance in part)
(C/2025/3372)
Language of the case: Portuguese

Parties


Applicant: European Commission (represented by: I. Melo Sampaio and J. Samnadda, acting as Agents)

Defendant: Republic of Portugal (represented by: C. Alves, P. Barros da Costa, M. Cruz and M. Machado, acting as Agents)

Operative part of the judgment

The Court:






1.


Declares that, by failing to adopt, by the expiry of the period laid down in the reasoned opinion of the European Commission of 19 May 2022, the laws, regulations and administrative provisions necessary to comply with Directive (EU) 2019/790 of the European Parliament and of the Council of 17 April 2019 on copyright and related rights in the Digital Single Market and amending Directives 96/9/EC and 2001/29/EC, and consequently, by failing to notify those provisions to the Commission, the Republic of Portugal failed to fulfil its obligations under Article 29 of that directive.










2.


Orders the Republic of Portugal to pay to the European Commission a lump sum of EUR 2 500 000.










3.


Orders the Republic of Portugal to bear its own costs and to pay those of the European Commission.






(1)  
            OJ C 179, 22.5.2023.


ELI: http://data.europa.eu/eli/C/2025/3372/oj
ISSN 1977-091X (electronic edition)
EFTA Surveillance Authority’s notice on state aid recovery interest rates and reference/discount rates for the EFTA States applicable as of 1 January 2025 (Published in accordance with the rules on reference and discount rates set out in Part VII of ESA’s State Aid Guidelines and Article 10 of ESA’s Decision No 195/04/COL 14 July 2004)
Date: 2025-05-08
Institutions: EFTA Surveillance Authority
Subjects: Iceland, Liechtenstein, Norway, State aid, interest, reimbursement of aid








C_202502476EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/2476


8.5.2025






EFTA Surveillance Authority’s notice on state aid recovery interest rates and reference/discount rates for the EFTA States applicable as of 1 January 2025
         


(Published in accordance with the rules on reference and discount rates set out in Part VII of ESA’s State Aid Guidelines and Article 10 of ESA’s Decision No 195/04/COL 14 July 2004
               
                (1)
)


(C/2025/2476)

Base rates are calculated in accordance with the Chapter on the method for setting reference and discount rates of ESA’s State Aid Guidelines as amended by ESA’s Decision No 788/08/COL of 17 December 2008. To obtain the applicable reference rates, appropriate margins shall be added to the base rate in accordance with the State Aid Guidelines.
Base rates have been determined as follows:








 


Iceland


Liechtenstein


Norway




1.1.2025 –


9,27 


1,64 


4,71 






(1)  
            OJ L 139, 25.5.2006, p. 37 and EEA Supplement to the OJ No. 26/2006, 25.5.2006, p. 1.


ELI: http://data.europa.eu/eli/C/2025/2476/oj
ISSN 1977-091X (electronic edition)
Case C-214/23: Judgment of the Court (Tenth Chamber) of 8 May 2025 –Commission v Denmark (Directive on copyright in the Digital Single Market) (Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive (EU) 2019/790 – Digital Single Market – Copyright and related rights – Partial transposition – Article 260(3) TFEU – Financial penalties – Application for the imposition of a lump sum and a penalty payment – Discontinuance in part)
Date: 2025-05-08
Institutions: Court of Justice
Subjects: copyright, digital single market, digital technology, national implementing measure, sanction (EU)








C_202503373EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3373


30.6.2025






Judgment of the Court (Tenth Chamber) of 8 May 2025 –Commission v Denmark (Directive on copyright in the Digital Single Market)


(Case C-214/23)
                (1)

(Failure of a Member State to fulfil obligations - Article 258 TFEU - Directive (EU) 2019/790 - Digital Single Market - Copyright and related rights - Partial transposition - Article 260(3) TFEU - Financial penalties - Application for the imposition of a lump sum and a penalty payment - Discontinuance in part)
(C/2025/3373)
Language of the case: Danish

Parties


Applicant: European Commission (represented by: J. Samnadda and C. Vang, acting as Agents)

Defendant: Kingdom of Denmark (represented by: D. Elkan, J. Kronborg and C. Maertens, acting as Agents)

Operative part of the judgment

The Court:






1.


Declares that, by failing to adopt, by the expiry of the period laid down in the reasoned opinion of the European Commission of 19 May 2022, the laws, regulations and administrative provisions necessary to comply with Directive (EU) 2019/790 of the European Parliament and of the Council of 17 Avril 2019 on copyright and related rights in the Digital Single Market and amending Directives 96/9/EC and 2001/29/EC, and consequently, by failing to notify those provisions to the Commission, the Kingdom of Denmark failed to fulfil its obligations under Article 29 of that directive.










2.


Orders the Kingdom of Denmark to pay to the European Commission a lump sum of EUR 1 600 000.










3.


Orders the Kingdom of Denmark to bear its own costs and to pay those of the European Commission.






(1)  
            OJ C 179, 22.5.2023.


ELI: http://data.europa.eu/eli/C/2025/3373/oj
ISSN 1977-091X (electronic edition)
Decision of the EEA Joint Committee No 95/2025 of 8 May 2025 amending Annex VI (Social security) to the EEA Agreement, [2025/1383]
Date: 2025-05-08
Institutions: EEA Joint Committee
Subjects: EU Member State, European Economic Area, administrative cooperation, coronavirus disease, epidemic, exchange of information, revision of an agreement, social security legislation, social-security harmonisation, teleworking




L_202501383EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1383


24.7.2025







            DECISION OF THE EEA JOINT COMMITTEE No 95/2025
of 8 May 2025
         
amending Annex VI (Social security) to the EEA Agreement, [2025/1383]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,

Whereas:







(1)


Administrative Commission for the Coordination of Social Security Systems Decision No H14 of 21 June 2023 concerning the publication of the Guidance note on COVID-19 pandemic, the note on the interpretation of the application of Title II of Regulation (EC) No 883/2004 and Articles 67 and 70 of Regulation (EC) No 987/2009 during the COVID -19 pandemic, the Guidance note on telework applicable for the period between 1 July 2022 and 30 June 2023 and the Guidance note on telework applicable from 1 July 2023 (1) is to be incorporated into the EEA Agreement.












(2)


Annex VI to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following point is inserted after point 3.H13 (Decision No H13) of Annex VI to the EEA Agreement:






‘3.H14



32024 D 00594: Administrative Commission for the Coordination of Social Security Systems Decision No H14 of 21 June 2023 concerning the publication of the Guidance note on COVID-19 pandemic, the note on the interpretation of the application of Title II of Regulation (EC) No 883/2004 and Articles 67 and 70 of Regulation (EC) No 987/2009 during the COVID -19 pandemic, the Guidance note on telework applicable for the period between 1 July 2022 and 30 June 2023 and the Guidance note on telework applicable from 1 July 2023 (OJ C, C/2024/594, 11.1.2024).’






Article 2
The text of Decision No H14 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 May 2025, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 May 2025.


For the EEA Joint Committee


The President

Nicolas VON LINGEN
            





(1)  
            OJ C, C/2024/594, 11.1.2024, ELI: http://data.europa.eu/eli/C/2024/594/oj.

(*1)  No constitutional requirements indicated.


ELI: http://data.europa.eu/eli/dec/2025/1383/oj
ISSN 1977-0677 (electronic edition)
Decision of the EEA Joint Committee No 101/2025 of 8 May 2025 amending Annex XIII (Transport) to the EEA Agreement [2025/1389]
Date: 2025-05-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, derogation from EU law, inland transport, inland waterway transport, intra-EU transport, rail transport, revision of an agreement, road transport, transport of dangerous goods, transport safety




L_202501389EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1389


24.7.2025







            DECISION OF THE EEA JOINT COMMITTEE No 101/2025
of 8 May 2025
         
amending Annex XIII (Transport) to the EEA Agreement [2025/1389]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,

Whereas:







(1)


Commission Implementing Decision (EU) 2024/1762 of 5 June 2024 amending Directive 2008/68/EC of the European Parliament and of the Council on the inland transport of dangerous goods to authorise certain national derogations (1) is to be incorporated into the EEA Agreement.












(2)


Annex XIII to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following indent is added in point 13c (Directive 2008/68/EC of the European Parliament and of the Council) of Annex XIII to the EEA Agreement:






‘—



32024 D 1762: Commission Implementing Decision (EU) 2024/1762 of 5 June 2024 (OJ L, 2024/1762, 28.6.2024).’






Article 2
The text of Implementing Decision (EU) 2024/1762 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 May 2025, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 May 2025.


For the EEA Joint Committee


The President

Nicolas VON LINGEN
            





(1)  
            OJ L, 2024/1762, 28.6.2024, ELI: http://data.europa.eu/eli/dec_impl/2024/1762/oj.

(*1)  No constitutional requirements indicated.


ELI: http://data.europa.eu/eli/dec/2025/1389/oj
ISSN 1977-0677 (electronic edition)
Decision of the EEA Joint Committee No 112/2025 of 8 May 2025 amending Annex XX (Environment) to the EEA Agreement [2025/1374]
Date: 2025-05-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, OECD, export of waste, hazardous waste, import (EU), intra-EU transport, plastic waste, revision of an agreement, third country, waste management




L_202501374EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1374


24.7.2025







            DECISION OF THE EEA JOINT COMMITTEE No 112/2025
of 8 May 2025
         
amending Annex XX (Environment) to the EEA Agreement [2025/1374]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,

Whereas:







(1)


Commission Delegated Regulation (EU) 2024/3229 of 18 October 2024 amending Regulation (EC) No 1013/2006 of the European Parliament and of the Council as regards changes on shipments of electrical and electronic waste agreed under the Basel Convention (1) is to be incorporated into the EEA Agreement.












(2)


Annex XX to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following indent is added in point 32c (Regulation (EC) No 1013/2006 of the European Parliament and of the Council) of Annex XX to the EEA Agreement:






‘—



32024 R 3229: Commission Delegated Regulation (EU) 2024/3229 of 18 October 2024 (OJ L, 2024/3229, 20.12.2024).’






Article 2
The text of Delegated Regulation (EU) 2024/3229 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 May 2025, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 May 2025.


For the EEA Joint Committee


The President

Nicolas VON LINGEN
            





(1)  
            OJ L, 2024/3229, 20.12.2024, ELI: http://data.europa.eu/eli/reg_del/2024/3229/oj.

(*1)  No constitutional requirements indicated.


ELI: http://data.europa.eu/eli/dec/2025/1374/oj
ISSN 1977-0677 (electronic edition)
Case C-318/23: Judgment of the Court (Eighth Chamber) of 8 May 2025 – Commission v Slovenia (Bukovžlak landfill) (Failure of a Member State to fulfil obligations – Environment – Directive 1999/31/EC – Landfilling of waste – Directive 2008/98/EC – Waste management – Judgment of the Court of Justice establishing a failure to fulfil obligations – Partial non-compliance – Article 260(2) TFEU – Pecuniary penalties – Lump sum)
Date: 2025-05-08
Institutions: Court of Justice
Subjects: Savinjska, national implementing measure, pollution control measures, sanction (EU), storage of waste, unauthorised dumping, waste disposal








C_202503374EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3374


30.6.2025






Judgment of the Court (Eighth Chamber) of 8 May 2025 – Commission v Slovenia (Bukovžlak landfill)


(Case C-318/23)
                (1)

(Failure of a Member State to fulfil obligations - Environment - Directive 1999/31/EC - Landfilling of waste - Directive 2008/98/EC - Waste management - Judgment of the Court of Justice establishing a failure to fulfil obligations - Partial non-compliance - Article 260(2) TFEU - Pecuniary penalties - Lump sum)
(C/2025/3374)
Language of the case: Slovenian

Parties


Applicant: European Commission (represented by: U. Babovič, M. Escobar Gómez, A. Kraner and M.P. Ondrůšek, acting as Agents)

Defendant: Republic of Slovenia (represented by: J. Morela, acting as Agent)

Operative part of the judgment

The Court:






1.


Declares that, by failing to take the measures necessary to comply with the judgment of 16 July 2015, Commission v Slovenia (C-140/14, EU:C:2015:501), as regards plot no 115/1 in the municipal land register of Teharje (Bukovžlak), the Republic of Slovenia has failed to fulfil its obligations under Article 260(1) TFEU;










2.


Orders the Republic of Slovenia to pay to the European Commission a lump sum in the amount of EUR 1 200 000;










3.


Orders the Republic of Slovenia to pay, in addition to its own costs, those incurred by the European Commission.






(1)  
            OJ C 261, 24.7.2023.


ELI: http://data.europa.eu/eli/C/2025/3374/oj
ISSN 1977-091X (electronic edition)
Decision of the EEA Joint Committee No 111/2025 of 8 May 2025 amending Annex XX (Environment) to the EEA Agreement [2025/1361]
Date: 2025-05-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, environmental standard, greenhouse gas, light-duty vehicle, motor car, motor vehicle industry, motor vehicle pollution, reduction of gas emissions, revision of an agreement, technical specification




L_202501361EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1361


24.7.2025







            DECISION OF THE EEA JOINT COMMITTEE No 111/2025
of 8 May 2025
         
amending Annex XX (Environment) to the EEA Agreement [2025/1361]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,

Whereas:







(1)


Commission Implementing Decision (EU) 2024/3098 of 12 December 2024 specifying the values relating to the performance of manufacturers and pools of manufacturers of new passenger cars and new light commercial vehicles for the calendar year 2023 pursuant to Regulation (EU) 2019/631 of the European Parliament and of the Council (1) is to be incorporated into the EEA Agreement.












(2)


Annex XX to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following point is inserted after point 21azs (Commission Implementing Regulation (EU) 2023/2866) of Annex XX to the EEA Agreement:






‘21azt.



32024 D 3098: Commission Implementing Decision (EU) 2024/3098 of 12 December 2024 specifying the values relating to the performance of manufacturers and pools of manufacturers of new passenger cars and new light commercial vehicles for the calendar year 2023 pursuant to Regulation (EU) 2019/631 of the European Parliament and of the Council (OJ L, 2024/3098, 16.12.2024).’






Article 2
The text of Implementing Decision (EU) 2024/3098 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 May 2025, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 May 2025.


For the EEA Joint Committee


The President

Nicolas VON LINGEN
            





(1)  
            OJ L, 2024/3098, 16.12.2024, ELI: http://data.europa.eu/eli/dec_impl/2024/3098/oj.

(*1)  No constitutional requirements indicated.


ELI: http://data.europa.eu/eli/dec/2025/1361/oj
ISSN 1977-0677 (electronic edition)
Decision of the EEA Joint Committee No 116/2025 of 8 May 2025 amending Annex XXII (Company law) to the EEA Agreement [2025/1358]
Date: 2025-05-08
Institutions: EEA Joint Committee
Subjects: European Economic Area, International Accounting Standards, exchange rate, financial accounting, financial legislation, revision of an agreement




L_202501358EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1358


24.7.2025







            DECISION OF THE EEA JOINT COMMITTEE No 116/2025
of 8 May 2025
         
amending Annex XXII (Company law) to the EEA Agreement [2025/1358]


THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,

Whereas:







(1)


Commission Regulation (EU) 2024/2862 of 12 November 2024 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 21 (1) is to be incorporated into the EEA Agreement.












(2)


Annex XXII to the EEA Agreement should therefore be amended accordingly,





HAS ADOPTED THIS DECISION:



Article 1
The following indent is added in point 10bb (Commission Regulation (EU) 2023/1803) of Annex XXII to the EEA Agreement:






‘—



32024 R 2862: Commission Regulation (EU) 2024/2862 of 12 November 2024 (OJ L, 2024/2862, 13.11.2024).’






Article 2
The text of Commission Regulation (EU) 2024/2862 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.


Article 3
This Decision shall enter into force on 9 May 2025, provided that all the notifications under Article 103(1) of the EEA Agreement have been made (*1).


Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.




Done at Brussels, 8 May 2025.


For the EEA Joint Committee


The President

Nicolas VON LINGEN
            





(1)  
            OJ L, 2024/2862, 13.11.2024, ELI: http://data.europa.eu/eli/reg/2024/2862/oj.

(*1)  No constitutional requirements indicated.


ELI: http://data.europa.eu/eli/dec/2025/1358/oj
ISSN 1977-0677 (electronic edition)