EN
C 165/6
Official Journal of the European Union
19.4.2022
Judgment of the Court (Fourth Chamber) of 24 February 2022 — Eurofer, European Steel Association, AISBL v European Commission, HBIS Group Serbia Iron & Steel LLC Belgrade (Case C-226/20 P) (1) (Appeal — Dumping — Imports of hot-rolled flat products of iron, non-alloy or other alloy steel originating in Brazil, Iran, Russia, Serbia and Ukraine — Termination of the proceedings against imports originating in Serbia — Determination of injury — Cumulative assessment of the effects of imports from more than one third country — Regulation (EU) 2016/1036 — Article 3(4) — Termination of the proceedings without measures — Article 9(2) — ‘Negligible’ imports — De minimis threshold — European Commission’s discretion) (2022/C 165/05) Language of the case: English Parties Appellant: Eurofer, European Steel Association, AISBL (represented by: J. Killick and G. Forwood, avocats) Other parties to the proceedings: European Commission (represented: initially by T. Maxian Rusche and by A. Demeneix, and subsequently by T. Maxian Rusche and G. Luengo, acting as Agents), HBIS Group Serbia Iron & Steel LLC Belgrade (represented by: R. Luff, avocat)
Operative part of the judgment The Court: 1.
Dismisses the appeal; 2.
Orders Eurofer, European Steel Association, AISBL to bear its own costs and to pay those incurred by the European Commission and HBIS Group Serbia Iron & Steel LLC Belgrade.
(1)
OJ C 313, 21.9.2020.
Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — ‘Viva Telecom Bulgaria’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia (Case C-257/20) (1) (Reference for a preliminary ruling — Taxation — Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company — Directive 2003/49/EC — Payments of interest between associated companies of different Member States — Article 1(1) — Exemption from withholding tax — Article 4(1)(d) — Exclusion of certain payments — Directive 2011/96/EU — Corporation tax — Article 1(1)(b) — Distribution of profits by a resident subsidiary to its non-resident parent company — Article 5 — Exemption from withholding tax — Directive 2008/7/EC — Raising of capital — Article 3 — Contributions of capital — Article 5(1)(a) — Indirect tax exemption — Articles 63 and 65 TFEU — Free movement of capital — Taxation of the gross amount of notional interest — Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund — Difference in treatment — Justification — Balanced allocation of the power to impose taxes between the Member States — Effective collection of tax — Combating of tax avoidance) (2022/C 165/06) Language of the case: Bulgarian Referring court Varhoven administrativen sad