do-me/EUR-LEX huggingface dataset:
Case T-498/17: Order of the General Court of 21 July 2025 – Álvarez de Linera Granda v Commission and SRB (Action for annulment – Economic and monetary policy – Single resolution mechanism for credit institutions and certain investment firms – Resolution scheme in respect of Banco Popular Español – Action manifestly lacking any foundation in law)
Date: 2025-07-21
Institutions: General Court
Subjects: Spain, abuse of power, aid for restructuring, company in difficulties, credit institution, damages, financial solvency, ownership, right to justice








C_202505335EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/5335


13.10.2025






Order of the General Court of 21 July 2025 – Álvarez de Linera Granda v Commission and SRB


(Case T-498/17)
                (1)

(Action for annulment - Economic and monetary policy - Single resolution mechanism for credit institutions and certain investment firms - Resolution scheme in respect of Banco Popular Español - Action manifestly lacking any foundation in law)
(C/2025/5335)
Language of the case: Spanish

Parties


Applicant: Pablo Álvarez de Linera Granda (Madrid, Spain) (represented by: E. Pastor Palomar, F. Arroyo Romero and N. Subuh Falero, lawyers)

Defendants: European Commission (represented by: P. Němečková, A. Steiblytė and A. Manzaneque Valverde, acting as Agents, and by J. Rivas Andrés, lawyer), Single Resolution Board (represented by: H. Ehlers, M. Fernández Rupérez, A. Lapresta Bienz and J. Rius Riu, acting as Agents, and by B. Meyring, F. Fernández de Trocóniz Robles, T. Klupsch and S. Ianc, lawyers)

Re:

By his action, the applicant seeks, first, on the basis of Article 263 TFEU, annulment of Decision SRB/EES/2017/08 of the Executive Session of the Single Resolution Board (SRB) of 7 June 2017 concerning the adoption of a resolution scheme in respect of Banco Popular Español SA and of Commission Decision (EU) 2017/1246 of 7 June 2017 endorsing the resolution scheme for Banco Popular Español S.A. (OJ 2017 L 178, p. 15, and corrigendum OJ 2017 L 320, p. 31) and, second, on the basis of Article 268 TFEU, compensation in respect of the harm which he claims to have suffered owing to the adoption of those decisions.

Operative part of the order







1.


The action is dismissed.










2.


There is no need to adjudicate on the applications for leave to intervene by the Kingdom of Spain, Banco Santander, SA and Banco Popular Español, SA.










3.


Mr Pablo Álvarez de Linera Granda shall bear his own costs and pay the costs incurred by the European Commission and the Single Resolution Board (SRB).










4.


The Kingdom of Spain shall bear its own costs relating to its application for leave to intervene.










5.


Banco Santander shall bear its own costs, and pay those of Banco Popular Español, relating to their applications for leave to intervene.






(1)  
            OJ C 330, 2.10.2017.


ELI: http://data.europa.eu/eli/C/2025/5335/oj
ISSN 1977-091X (electronic edition)
Euro exchange rates – 18 July 2025
Date: 2025-07-21
Institutions: European Commission
Subjects: euro, exchange rate, money








C_202503648EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3648


21.7.2025






Euro exchange rates (1)


            18 July 2025
         
(C/2025/3648)


1 euro =











 


Currency


Exchange rate




USD


US dollar


1,1650 




JPY


Japanese yen


172,94 




DKK


Danish krone


7,4636 




GBP


Pound sterling


0,86560 




SEK


Swedish krona


11,2505 




CHF


Swiss franc


0,9324 




ISK


Iceland króna


142,00 




NOK


Norwegian krone


11,8335 




BGN


Bulgarian lev


1,9558 




CZK


Czech koruna


24,623 




HUF


Hungarian forint


399,06 




PLN


Polish zloty


4,2493 




RON


Romanian leu


5,0728 




TRY


Turkish lira


46,9874 




AUD


Australian dollar


1,7852 




CAD


Canadian dollar


1,5984 




HKD


Hong Kong dollar


9,1439 




NZD


New Zealand dollar


1,9493 




SGD


Singapore dollar


1,4943 




KRW


South Korean won


1 619,52 




ZAR


South African rand


20,6351 




CNY


Chinese yuan renminbi


8,3623 




IDR


Indonesian rupiah


18 995,56 




MYR


Malaysian ringgit


4,9425 




PHP


Philippine peso


66,431 




RUB


Russian rouble


 




THB


Thai baht


37,688 




BRL


Brazilian real


6,4699 




MXN


Mexican peso


21,8089 




INR


Indian rupee


100,3510 






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


ELI: http://data.europa.eu/eli/C/2025/3648/oj
ISSN 1977-091X (electronic edition)
Case C-492/25, Ottman: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2025 – Staatssecretaris van Financiën v TL
Date: 2025-07-21
Institutions: Court of Justice
Subjects: double taxation, free movement of workers, personal income tax, residence, tax collection, tax law, tax relief, taxpayer








C_202506151EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/6151


24.11.2025






Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2025 – Staatssecretaris van Financiën v TL


(Case C-492/25, Ottman
                (1)
)

(C/2025/6151)
Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings


Applicant: Staatssecretaris van Financiën

Defendant: TL

Questions referred







1.


Is Article 45 TFEU to be interpreted as meaning that a non-resident taxpayer who pursues (or has pursued) an activity as an employed person in a Member State is only in a comparable situation to a resident for purposes of the income tax levied by that State of employment if he or she has earned all or almost all of his or her taxable income in that State of employment?










2.


If the answer to question 1 is in the negative, is that State of employment then obliged, and if so, to what extent, to take into account the personal and family circumstances of the person concerned when levying income tax in a case where that person has received significant income in the State of residence, such income which may be taxed there in accordance with the provisions of the applicable double tax convention, but where that income is insufficient in absolute terms to enable that person to take full advantage of the tax allowances available in that State of residence?










3.


To what extent must the income of the taxpayer’s partner be taken into account when answering the foregoing questions?






(1)  The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.


ELI: http://data.europa.eu/eli/C/2025/6151/oj
ISSN 1977-091X (electronic edition)
Notice for the attention of the persons subject to the restrictive measures provided for in Council Decision (CFSP) 2023/2135, as amended by Council Decision (CFSP) 2025/1481 and Council Regulation (EU) 2023/2147, as implemented by Council Implementing Regulation (EU) 2025/1480 concerning restrictive measures in view of activities undermining the stability and political transition of Sudan
Date: 2025-07-21
Institutions: Council of the European Union
Subjects: EU restrictive measure, Sudan, economic sanctions, freezing of assets, international sanctions, natural person








C_202504192EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/4192


21.7.2025






Notice for the attention of the persons subject to the restrictive measures provided for in Council Decision (CFSP) 2023/2135, as amended by Council Decision (CFSP) 2025/1481 and Council Regulation (EU) 2023/2147, as implemented by Council Implementing Regulation (EU) 2025/1480 concerning restrictive measures in view of activities undermining the stability and political transition of Sudan
(C/2025/4192)

The following information is brought to the attention of the persons that appear in the Annex to Council Decision (CFSP) 2023/2135 (1), as amended by Council Decision (CFSP) 2025/1481 (2), and in Annex I to Council Regulation (EU) 2023/2147 (3), as implemented by Council Regulation (EU) 2025/1480 (4), concerning restrictive measures in view of activities undermining the stability and political transition of Sudan.
Article 9 of Regulation (EU) 2023/2147, as implemented by Implementing Regulation (EU) 2025/1480 requires that the persons must report within 6 weeks from the date of listing in Annex I funds or economic resources within the jurisdiction of a Member State belonging to, owned, held or controlled by them, to the competent authority of the Member State where those funds or economic resources are located. They must cooperate with the national competent authority in any verification of such information. Failure to comply with these obligations will be considered as circumvention of the measures on the freezing of funds and of economic resources.
The information to be reported must be sent to the competent authority of the relevant Member State, via its website as indicated in Annex II to Regulation (EU) 2023/2147, as implemented by Implementing Regulation (EU) 2025/1480.


(1)  
            OJ L, 2023/2135, 11.10.2023, ELI: http://data.europa.eu/eli/dec/2023/2135/oj.

(2)  
            OJ L, 2025/1481, 18.7.2025, ELI: http://data.europa.eu/eli/dec/2025/1481/oj.

(3)  
            OJ L, 2023/2147, 11.10.2023, ELI: http://data.europa.eu/eli/reg/2023/2147/oj.

(4)  
            OJ L, 2025/1480, 18.7.2025, ELI: http://data.europa.eu/eli/reg_impl/2025/1480/oj.


ELI: http://data.europa.eu/eli/C/2025/4192/oj
ISSN 1977-091X (electronic edition)
Case C-494/25, Reintkamp: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2025 – BM v Staatssecretaris van Financiën
Date: 2025-07-21
Institutions: Court of Justice
Subjects: double taxation, free movement of workers, personal income tax, residence, tax collection, tax law, tax relief, taxpayer








C_202506153EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/6153


24.11.2025






Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2025 – BM v Staatssecretaris van Financiën


(Case C-494/25, Reintkamp
                (1)
)

(C/2025/6153)
Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings


Applicant: BM

Defendant: Staatssecretaris van Financiën

Questions referred







1.


Is Article 45 TFEU to be interpreted as meaning that a non-resident taxpayer who pursues (or has pursued) an activity as an employed person in a Member State is only in a comparable situation to a resident for purposes of the income tax levied by that State of employment if he or she has earned all or almost all of his or her taxable income in that State of employment?










2.


If the answer to question 1 is in the negative, is that State of employment then obliged, and if so, to what extent, to take into account the personal and family circumstances of the person concerned when levying income tax in a case where that person has received significant income in the State of residence, such income which may be taxed there in accordance with the provisions of the applicable double tax convention, but where that income is insufficient in absolute terms to enable that person to take full advantage of the tax allowances available in that State of residence?






(1)  The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.


ELI: http://data.europa.eu/eli/C/2025/6153/oj
ISSN 1977-091X (electronic edition)
Administrative Commission for the Coordination of Social Security Systems – AVERAGE COSTS OF BENEFITS IN KIND – 2022
Date: 2025-07-21
Institutions: Administrative Commission for the Coordination of Social Security Systems
Subjects: Norway, Portugal, United Kingdom, family benefit, fringe benefit, migrant worker, redemption, social-security harmonisation








C_202504119EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/4119


21.7.2025







            ADMINISTRATIVE COMMISSION FOR THE COORDINATION OF SOCIAL SECURITY SYSTEMS
         
AVERAGE COSTS OF BENEFITS IN KIND – 2022
(C/2025/4119)


Application of Article 64 of Regulation (EC) No 987/2009
                   (1)









I.


The amounts to be refunded with regard to the benefits in kind provided in 2022 to family members who do not reside in the same Member State as the insured person, as referred to in Article 17 of Regulation (EC) No 883/2004 (2), will be determined on the basis of the following average costs:








 


Age group


Annual


Net monthly
x=0,20




Portugal


under 20 years


EUR 1 160,23 


EUR 77,35 




20 - 64 years


EUR 1 003,97 


EUR 66,93 




65 years and over


EUR 2 256,41 


EUR 150,43 




United Kingdom


under 20 years


GBP 1 095,73 


GBP 73,05 




20 - 64 years


GBP 2 419,04 


GBP 161,27 




65 years and over


GBP 6 656,16 


GBP 443,74 




Norway


under 20 years


NOK 27 748,18 


NOK 1 849,88 




20 - 64 years


NOK 48 537,58 


NOK 3 235,84 




65 years and over


NOK 150 411,35 


NOK 10 027,42 
















II.


The amounts to be refunded with regard to benefits in kind provided in 2022 to pensioners and members of their family, as provided for in Article 24(1) and Articles 25 and 26 of Regulation (EC) No 883/2004, will be determined on the basis of the following average costs:









 


Age group


Annual


Net monthly x=0,20


Net monthly
x=0,15 (3)





Portugal


under 20 years


EUR 1 160,23 


EUR 77,35 


EUR 82,18 




20 – 64 years


EUR 1 003,97 


EUR 66,93 


EUR 71,11 




65 years and over


EUR 2 256,41 


EUR 150,43 


EUR 159,83 




United Kingdom


under 20 years


GBP 1 095,73 


GBP 73,05 


GBP 77,61 




20 – 64 years


GBP 2 419,04 


GBP 161,27 


GBP 171,35 




65 years and over


GBP 6 656,16 


GBP 443,74 


GBP 471,48 




Norway


under 20 years


NOK 27 748,18 


NOK 1 849,88 


NOK 1 965,50 




20 – 64 years


NOK 48 537,58 


NOK 3 235,84 


NOK 3 438,08 




65 years and over


NOK 150 411,35 


NOK 10 027,42 


NOK 10 654,14 










(1)  
            OJ L 284, 30.10.2009, p. 1.

(2)  
            OJ L 166, 30.4.2004, p. 1.

(3)  The reduction applied to the monthly fixed amount ‘shall be equal to 15 % (X = 0,15) for pensioners and members of their family where the competent Member State is not listed in Annex IV of the basic Regulation’ (Article 64(3) of Regulation (EC) No 987/2009).


ELI: http://data.europa.eu/eli/C/2025/4119/oj
ISSN 1977-091X (electronic edition)
Case T-484/25: Action brought on 21 July 2025 – Mazk Management v Council
Date: 2025-07-21
Institutions: General Court
Subjects: EU restrictive measure, Russo-Ukrainian issue, Ukraine, case-law (EU), crude oil, economic sanctions, international sanctions, petroleum product, tanker, third-party insurance








C_202504893EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/4893


15.9.2025






Action brought on 21 July 2025 – Mazk Management v Council


(Case T-484/25)

(C/2025/4893)
Language of the case: German

Parties


Applicant: Mazk Management LLC (Moscow, Russia) (represented by: H. Koch, lawyer)

Defendant: Council of the European Union

Form of order sought

The applicant claims that the Court should:






—


Annul the listing of the marine vessel MT Kupava (IMO 9749154) at point 169 in Annex XLII to Council Regulation (EU) [2025/932] of 20 May 2025 amending Regulation (EU) No 833/2014; (1)











—


Treat the application as particularly urgent;










—


Order the defendant to pay the costs of the proceedings.





Pleas in law and main arguments

In support of the action, the applicant relies on three pleas in law.






1.


First plea in law
The MT Kupava (IMO 9749154) was listed without any valid justification. In particular, no facts were put forward that could justify a listing pursuant to Article 3s of Regulation (EU) No 833/2014. (2) This is contrary to the settled case-law of the Court of Justice of the European Union.










2.


Second plea in law
The first listing criterion under Article 3s (transport [of] crude oil or petroleum products) has been neither established nor proved. There is nothing in the file that would support the finding that the MT Kupava transports crude oil or petroleum products.










3.


Third plea in law
The second criterion under Article 3s (practising irregular and high-risk shipping practices) also does not apply. There is no insurance with a P&I Club that is a member of the International Group of P&I Clubs. The defendant’s findings in that regard do not reflect International Maritime Organisation General Assembly resolution A.1192(33), which merely requires that the vessel maintain adequate liability insurance, but not that this must be with the International Group. The vessel has valid proof of insurance with the renowned Russian insurance company Ingosstrakh.






(1)  Council Regulation (EU) 2025/932 of 20 May 2025 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L 2025/932).

(2)  Council Regulation (EU) No 833/2014 of 31 July 2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ 2014 L 229, p. 1).


ELI: http://data.europa.eu/eli/C/2025/4893/oj
ISSN 1977-091X (electronic edition)
Case C-493/25, Bolring: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2025 – Staatssecretaris van Financiën v Heirs of CF
Date: 2025-07-21
Institutions: Court of Justice
Subjects: double taxation, personal income tax, residence, right of establishment, tax collection, tax law, tax relief, taxpayer








C_202506152EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/6152


24.11.2025






Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2025 – Staatssecretaris van Financiën v Heirs of CF


(Case C-493/25, Bolring
                (1)
)

(C/2025/6152)
Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings


Applicant: Staatssecretaris van Financiën

Defendants: Heirs of CF

Questions referred







1.


Is Article 45 TFEU to be interpreted as meaning that a non-resident taxpayer who pursues (or has pursued) an activity as an employed person in a Member State is only in a comparable situation to a resident for purposes of the income tax levied by that State of employment if he or she has earned all or almost all of his or her taxable income in that State of employment?










2.


If the answer to question 1 is in the negative, is that State of employment then obliged, and if so, to what extent, to take into account the personal and family circumstances of the person concerned when levying income tax in a case where that person has received significant income in the State of residence, such income which may be taxed there in accordance with the provisions of the applicable double taxation convention, but where that income is insufficient in absolute terms to enable that person to take full advantage of the tax allowances available in that State of residence?










3.


In answering question 1, must the part of the total income (the worldwide income) earned by the non-resident in the State of employment be determined on the basis of the law of the State of residence or of the State of employment?










4.


In answering question 1, is only income from employment to be considered, or must other types of income, such as income from savings and investments, also be included in the assessment?






(1)  The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.


ELI: http://data.europa.eu/eli/C/2025/6152/oj
ISSN 1977-091X (electronic edition)
Case T-499/17: Order of the General Court of 21 July 2025 – Global Sistematic Investment Sicav v Commission and SRB (Action for annulment – Economic and monetary policy – Single resolution mechanism for credit institutions and certain investment firms – Resolution scheme in respect of Banco Popular Español – Action manifestly lacking any foundation in law)
Date: 2025-07-21
Institutions: General Court
Subjects: Spain, abuse of power, aid for restructuring, company in difficulties, credit institution, damages, financial solvency, ownership, right to justice








C_202505336EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/5336


13.10.2025






Order of the General Court of 21 July 2025 – Global Sistematic Investment Sicav v Commission and SRB


(Case T-499/17)
                (1)

(Action for annulment - Economic and monetary policy - Single resolution mechanism for credit institutions and certain investment firms - Resolution scheme in respect of Banco Popular Español - Action manifestly lacking any foundation in law)
(C/2025/5336)
Language of the case: Spanish

Parties


Applicant: Global Sistematic Investment Sicav, SL (Madrid, Spain) (represented by: E. Pastor Palomar, F. Arroyo Romero and N. Subuh Falero, lawyers)

Defendants: European Commission (represented by: P. Němečková, A. Steiblytė and A. Manzaneque Valverde, acting as Agents, and by J. Rivas Andrés, lawyer), Single Resolution Board (represented by: H. Ehlers, M. Fernández Rupérez, A. Lapresta Bienz and J. Rius Riu, acting as Agents, and by B. Meyring, F. Fernández de Trocóniz Robles, T. Klupsch and S. Ianc, lawyers)

Re:

By its action, the applicant seeks, first, on the basis of Article 263 TFEU, the annulment of Decision SRB/EES/2017/08 of the Executive Session of the Single Resolution Board (SRB) of 7 June 2017 concerning the adoption of a resolution scheme in respect of Banco Popular Español SA and of Commission Decision (EU) 2017/1246 of 7 June 2017 endorsing the resolution scheme for Banco Popular Español S.A. (OJ 2017 L 178, p. 15, and corrigendum OJ 2017 L 320, p. 31) and, second, on the basis of Article 268 TFEU, compensation in respect of the harm which it claims to have suffered owing to the adoption of those decisions.

Operative part of the order







1.


The action is dismissed.










2.


There is no need to adjudicate on the applications for leave to intervene by the Kingdom of Spain, Banco Santander, SA and Banco Popular Español, SA.










3.


Global Sistematic Investment Sicav, SL shall bear its own costs and pay the costs incurred by the European Commission and the Single Resolution Board (SRB).










4.


The Kingdom of Spain shall bear its own costs relating to its application for leave to intervene.










5.


Banco Santander shall bear its own costs, and pay those of Banco Popular Español, relating to their applications for leave to intervene.






(1)  
            OJ C 330, 2.10.2017.


ELI: http://data.europa.eu/eli/C/2025/5336/oj
ISSN 1977-091X (electronic edition)