natgillin/translations-raw huggingface dataset:
Se Domstolens dom af 4. juni 2015, Kommissionen mod MOL, C-15/14 P, ECLI:EU:C:2015:362, præmis 60 ff., forslag til afgørelse fra generaladvokat Mengozzi af 27. juni 2013, Deutsche Lufthansa, C-284/12, ECLI:EU:C:2013:442, præmis 52.
See also Judgment of the EFTA Court of 10 May 2011 in Joined Case E-04/10, E-06/10 and E-07/10 The Principality of Liechtenstein and others v EFTA Surveillance Authority EFTA Ct.
Se f.eks. Domstolens dom af 8. september 2011, Kommissionen mod Nederlandene, C-279/08 P, ECLI:EU:C:2011:551, præmis 62, Domstolens dom af 8. november 2001, Adria-Wien Pipeline, C-143/99, ECLI:EU:C:2001:598.
Rep [2011] p. 16, paragraph 78.
Se f.eks. Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 49 ff., Domstolens dom af 29. april 2004, GIL Insurance, C-308/01, ECLI:EU:C:2004:252.
See, for instance, Judgment of the Court of Justice of 17 June 1999, Belgium v Commission, C-75/97, ECLI:EU:C:1999:311, paragraph 32; Judgment of the Court of Justice of 8 November 2001, Adria-Wien Pipeline, C-143/99, ECLI:EU:C:2001:598, paragraph 48.
Se Domstolens dom af 22. december 2008, British Aggregates mod Kommissionen, C-487/06 P, ECLI:EU:C:2008:757, præmis 85 og 89 samt citeret retspraksis, Domstolens dom af 8. september 2011, Kommissionen mod Nederlandene,C-279/08 P, ECLI:EU:C:2011:551, præmis 51, Domstolens dom af 15. november 2011, Kommissionen og Spanien mod Government of Gibraltar og Det Forenede Kongerige, forenede sager C-106/09 P og C-107/09 P, ECLI:EU:C:2011:732, præmis 87.
Judgment of the General Court of 29 September 2000, Confederación Espanola de Transporte de Mercancías v Commission, T-55/99, ECLI:EU:T:2000:223, paragraph 40.
Domstolens dom af 15. november 2011, Kommissionen og Spanien mod Government of Gibraltar og Det Forenede Kongerige, forenede sager C-106/09 P og C-107/09 P, ECLI:EU:C:2011:732.
See also Judgment of the General Court of 13 September 2012, Italy v Commission, T-379/09, ECLI:EU:T:2012:422, paragraph 47.
Domstolens dom af 15. november 2011, Kommissionen og Spanien mod Government of Gibraltar og Det Forenede Kongerige, forenede sager C-106/09 P og C-107/09 P, ECLI:EU:C:2011:732, præmis 101 ff.
The measure in question in that case was a partial exemption from excise duty on the diesel used for the heating of greenhouses.
Domstolens dom af 15. november 2011, Kommissionen og Spanien mod Government of Gibraltar og Det Forenede Kongerige, forenede sager C-106/09 P og C-107/09 P, ECLI:EU:C:2011:732, præmis 106.
The General Court indicated that the fact that the exemption could benefit all undertakings choosing greenhouse production was not sufficient to establish the general character of the measure.
Domstolens dom af 22. november 2001, Ferring, C-53/00, ECLI:EU:C:2001:627, præmis 20.
( 184a) See also Judgment of the EFTA Court of 21 July 2005 in Joined Cases E-05/04 to E-07/04 Fesil and others v EFTA Surveillance Authority EFTA Ct.
Domstolens dom af 22. november 2001, Ferring, C-53/00, ECLI:EU:C:2001:627, præmis 19 og 20.
Rep [2005] p. 117, paragraphs 78-79.
Se Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 50.
Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, ECLI:EU:C:2011:550, paragraph 52.
Domstolen anvender i denne forbindelse nogle gange udtrykket »den almindelige skatteordning« (se Domstolens dom af 22. juni 2006, Belgien og Forum 187 mod Kommissionen, forenede sager C-182/03 og C-217/03, ECLI:EU:C:2006:416, præmis 95) eller »den almindelige skattelovgivning« (se Domstolens dom af 15. december 2005, Italien mod Kommissionen, sag C-66/02, ECLI:EU:C:2005:768, præmis 100).
Judgment of the General Court of 4 September 2009, Italy v Commission, T-211/05, ECLI:EU:T:2009:304, paragraph 120, and Judgment of the Court of Justice of 24 November 2011, Italy v Commission, C-458/09 P, ECLI:EU:C:2011:769, paragraphs 59 and 60.
Se Domstolens ræsonnement angående selektivitet i Domstolens dom af 3. marts 2005, Heiser, C-172/03, ECLI:EU:C:2005:130, præmis 40 ff.
Judgment of the Court of Justice of 22 June 2006, Belgium and Forum 187 v Commission, Joined Cases C-182/03 and C-217/03, ECLI:EU:C:2006:416, paragraph 122.
Se Domstolens dom af 29. april 2004, GIL Insurance, C-308/01, ECLI:EU:C:2004:252, præmis 75 og 78.
Judgment of the General Court of 4 February 2016, Heitkamp Bauholding v Commission, T-287/11, ECLI:EU:T:2016:60, paragraph 129 et seq.
Se Rettens dom af 7. marts 2012, British Aggregates Association mod Kommissionen, T-210/02 RENV, ECLI:EU:T:2012:110, præmis 49 og 50.
Judgment of the Court of Justice of 10 December 1969, Commission v France, Joined Cases 6 and 11/69, ECLI:EU:C:1969:68, paragraph 3; Judgment of the Court of Justice of 7 June 1988, Greece v Commission, 57/86, ECLI:EU:C:1988:284, paragraph 8; Judgment of the Court of Justice of 15 July 2004, Spain v Commission, C-501/00, ECLI:EU:C:2004:438, paragraph 92.
Selv om afgiften indføres i den nationale lovgivning for at indarbejde et EU-direktiv, der er indarbejdet i EØS-aftalen, er denne afgift fortsat det almindelige system.
This was the case in the Judgment of the Court of Justice of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, Joined Cases C-106/09 P and C-107/09 P, ECLI:EU:C:2011:732, concerning the Gibraltar tax reform, which de facto favoured offshore companies.
Domstolen udtalte imidlertid i sin Paint Graphos-dom, at henset til de særlige kendetegn ved andelsselskaberne, som skal overholde særlige driftsprincipper, kan disse virksomheder ikke anses for at befinde sig i en faktisk og retlig situation, som er sammenlignelig med den, som kommercielle selskaber befinder sig i, for så vidt som de handler i deres medlemmers økonomiske interesse og ikke har et rent kommercielt forhold med disse, men et særligt personligt forhold, hvori medlemmerne er aktivt involveret og har ret til en lige udlodning af de økonomiske resultater (se Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 61).
See paragraphs 101 et seq. of that judgment.
Se Domstolens dom af 18. juli 2013, Oy, C-6/12 P, ECLI:EU:C:2013:525, præmis 27 ff.
The reform introduced a system consisting of three taxes applicable to all Gibraltar companies, namely a payroll tax, a business property occupation tax (BPOT) and a registration fee.
En afgift, som indføres i den nationale lovgivning for at indarbejde et EU-direktiv, og som inden for sit anvendelsesområde omfatter en forskelsbehandling af visse aktiviteter/produkter, kan være tegn på, at disse aktiviteter/produkter befinder sig i en anden situation i forhold til det iboende mål, der forfølges.
Liability for payroll tax and BPOT would have been capped at 15 % of profits.
Se f.eks. Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 69.
The Court found that such a combination of taxes excluded from the outset any taxation of offshore companies as they had no taxable basis due to the lack of employees and lack of business property in Gibraltar.
Se Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 69 og 70, Domstolens dom af 6. september 2006, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2006:511, præmis 81, Domstolens dom af 8. september 2011, Kommissionen mod Nederlandene,C-279/08 P, ECLI:EU:C:2011:551, Domstolens dom af 22. december 2008, British Aggregates mod Kommissionen, C-487/06 P, ECLI:EU:C:2008:757, Domstolens dom af 18. juli 2013, Oy, C-6/12, ECLI:EU:C:2013:525, præmis 27 ff.
See, for instance, Judgment of the General Court of 6 March 2002, Ramondin SA and Ramondín Cápsulas SA v Commission, Joined Cases T-92/00 and T-103/00, ECLI:EU:T:2002:61, paragraph 39.
( 213a) Se EFTA-Tilsynsmyndighedens beslutning nr. 155/16/COL om påstået statsstøtte i forbindelse med den norske fritagelse for importafgifter for lavværdivarer, der er importeret af de endelige forbrugere, (endnu ikke offentliggjort, afsnit 98).
Judgment of the General Court of 12 September 2007, Italy and Brandt Italia v Commission, Joined Cases T-239/04 and T-323/04, ECLI:EU:T:2007:260, paragraph 66; Judgment of the General Court of 4 September 2009, Italy v Commission, T-211/05, ECLI:EU:T:2009:304, paragraph 120; Judgment of the Court of Justice of 24 November 2011, Italy v Commission, C-458/09 P, ECLI:EU:C:2011:769, paragraphs 59 and 60.
Vedrørende institutter for kollektiv investering, afsnit 5.4.2.
See Judgment of the Court of Justice of 29 June 1999, DMTransport, C-256/97, ECLI:EU:C:1999:332, paragraph 27.
I Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, henviste Domstolen til muligheden for at bruge det nationale skattesystems karakter og opbygning som begrundelse for, at andelsselskaber, som udlodder hele deres overskud til medlemmerne, ikke beskattes på selskabsplan, for så vidt som der opkræves skat hos medlemmerne (præmis 71).
See Judgment of the Court of Justice of 18 July 2013, P Oy, C-6/12, ECLI:EU:C:2013:525, paragraph 27.
Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 74.
See Judgment of the Court of Justice of 12 July 2001, Smits and Peerbooms, C-157/99, ECLI:EU:C:2001:404, paragraph 90; Judgment of the Court of Justice of 3 June 2010, Sporting Exchange Ltd, trading ‘Betfair’ v Minister van Justitie, C-203/08, ECLI:EU:C:2010:307, paragraph 50.
Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 75.
See Judgment of the Court of Justice of 4 June 2015, Commission v MOL, C-15/14 P, ECLI:EU:C:2015:362, paragraphs 60 et seq.; Opinion of Advocate General Mengozzi of 27 June 2013, Deutsche Lufthansa, C-284/12, ECLI:EU:C:2013:442, paragraph 52.
Domstolens dom af 15. november 2011, Kommissionen og Spanien mod Government of Gibraltar og Det Forenede Kongerige, forenede sager C-106/09 P og C-107/09 P, ECLI:EU:C:2011:732, præmis 146.
See, for instance, Judgment of the Court of Justice of 8 September 2011, Commission v Netherlands, C-279/08 P, ECLI:EU:C:2011:551, paragraph 62; Judgment of the Court of Justice of 8 November 2001, Adria-Wien Pipeline, C-143/99, ECLI:EU:C:2001:598.
Domstolens dom af 29. april 2004, Nederlandene mod Kommissionen, C-159/01, ECLI:EU:C:2004:246, præmis 43, Domstolens dom af 6. september 2006, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2006:511.
See, for instance, Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, ECLI:EU:C:2011:550, paragraph 49 et seq.; Judgment of the Court of Justice of 29 April 2004, GIL Insurance, C-308/01, ECLI:EU:C:2004:252.
Domstolens dom af 6. september 2006, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2006:511, præmis 57, Domstolens dom af 11. september 2008, Unión General de Trabajadores de La Rioja, forenede sager C-428/06-C-434/06, ECLI:EU:C:2008:488, præmis 47.
See Judgment of the Court of Justice of 22 December 2008, British Aggregates v Commission, C-487/06 P, ECLI:EU:C:2008:757, paragraphs 85 and 89 and the case-law cited; Judgment of the Court of Justice of 8 September 2011, Commission v Netherlands, C-279/08 P, ECLI:EU:C:2011:551, paragraph 51; Judgment of the Court of Justice of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, Joined Cases C-106/09 P and C-107/09 P, ECLI:EU:C:2011:732, paragraph 87.
Domstolens dom af 6. september 2006, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2006:511, præmis 57 ff., Domstolens dom af 11. september 2008, Unión General de Trabajadores de La Rioja, forenede sager C-428/06-C-434/06, ECLI:EU:C:2008:488, præmis 47 ff.
Judgment of the Court of Justice of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, Joined Cases C-106/09 P and C-107/09 P, ECLI:EU:C:2011:732.
Domstolens dom af 6. september 2006, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2006:511, præmis 63-66.
Judgment of the Court of Justice of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, Joined Cases C-106/09 P and C-107/09 P, ECLI:EU:C:2011:732, paragraphs 101 et seq.
( 221a) EFTA-Domstolens dom af 20. maj 1999 i sag E-6/98, Private Barnehagers Landsforbund mod EFTA-Tilsynsmyndigheden, EFTA Court Report [1999], s. 74, præmis 38.
Judgment of the Court of Justice of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, Joined Cases C-106/09 P and C-107/09 P, ECLI:EU:C:2011:732, paragraph 106.
Se forslag til afgørelse fra generaladvokat Geelhoed af 20. oktober 2005, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2005:618, præmis 60.
Judgment of the Court of Justice of 22 November 2001, Ferring, C-53/00, ECLI:EU:C:2001:627, paragraph 20.
Forslag til afgørelse fra generaladvokat Geelhoed af 20. oktober 2005, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2005:618, præmis 60.
Judgment of the Court of Justice of 22 November 2001, Ferring, C-53/00, ECLI:EU:C:2001:627, paragraphs 19 and 20.
Domstolens dom af 6. september 2006, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2006:511, præmis 58, »Det kan ikke udelukkes, at en indenstatslig enhed har en retlig og faktisk ordning, som gør den tilstrækkeligt selvstyrende i forhold til en medlemsstats centralregering, således at det ved de foranstaltninger, denne enhed vedtager, er den og ikke centralregeringen, der spiller en grundlæggende rolle i fastsættelsen af det politiske og økonomiske klima, som virksomhederne virker i.«
See Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, ECLI:EU:C:2011:550, paragraph 50.
Domstolens dom af 6. september 2006, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2006:511, præmis 67.
The Court sometimes applies in this context the term of ‘the ordinary tax system’ (see Judgment of the Court of Justice of 22 June 2006, Belgium and Forum 187 v Commission, Joined Cases C-182/03 and C-217/03, ECLI:EU:C:2006:416, paragraph 95) or ‘the general tax scheme’ (see Judgment of the Court of Justice of 15 December 2005, Italy v Commission, C-66/02, ECLI:EU:C:2005:768, paragraph 100).
Domstolens dom af 6. september 2006, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2006:511, præmis 70.
See the Court's reasoning concerning selectivity in Judgment of the Court of Justice of 3 March 2005, Heiser, C-172/03, ECLI:EU:C:2005:130, paragraphs 40 et seq.
Domstolens dom af 11. september 2008, Unión General de Trabajadores de La Rioja, forenede sager C-428/06-C-434/06, ECLI:EU:C:2008:488, præmis 96-100.
See Judgment of the Court of Justice of 29 April 2004, GIL Insurance, C-308/01, ECLI:EU:C:2004:252, paragraphs 75 and 78.
Domstolens dom af 11. september 2008, Unión General de Trabajadores de La Rioja, forenede sager C-428/06-C-434/06, ECLI:EU:C:2008:488, præmis 80-83.
See Judgment of the General Court of 7 March 2012, British Aggregates Association v Commission, T-210/02 RENV, ECLI:EU:T:2012:110, paragraphs 49 and 50.
Domstolens dom af 6. september 2006, Portugal mod Kommissionen, C-88/03, ECLI:EU:C:2006:511.
Even if a levy is introduced in the national legal system to transpose a Union directive, incorporated into the EEA Agreement, that levy remains the system of reference.
Domstolens dom af 11. september 2008, Unión General de Trabajadores de La Rioja, forenede sager C-428/06-C-434/06, ECLI:EU:C:2008:488, præmis 129 ff.
In its Paint Graphos judgment, the Court has indicated however that, in light of the peculiarities of cooperative societies which have to conform to particular operating principles, those undertakings cannot be regarded as being in a comparable factual and legal situation to that of commercial companies, provided that they act in the economic interest of their members and their relations with their members are not purely commercial but personal and individual, the members being actively involved in the running of the business and entitled to equitable distribution of the results of economic performance (See Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, ECLI:EU:C:2011:550, paragraph 61).
EØS-staterne må især ikke indføre eller bevare lovgivning, som medfører uforenelig statsstøtte eller forskelsbehandling, der strider mod de grundlæggende frihedsrettigheder.
Judgment of the Court of Justice of 18 July 2013, P Oy, C-6/12 P, ECLI:EU:C:2013:525, paragraph 27 et seq.
Se f.eks. Domstolens dom af 17. september 2009, Glaxo Wellcome, C-182/08, ECLI:EU:C:2009:559, præmis 34 og den nævnte retspraksis.
A levy introduced in the national legal system transposing an EU directive incorporated into the EEA Agreement, which provides within its scope for differentiated treatment for certain activities/products can indicate that such activities/products are in a different situation as regards the intrinsic objective pursued.
Se præamblen i Rådets forordning (EF) nr. 1435/2003 af 22. juli 2003 om statut for det europæiske andelsselskab (EUT L 207 af 18.8.2003, s. 1), som omhandlet i punkt 10c i bilag XXII til EØS-aftalen, se afgørelse truffet af Det Blandede EØS-udvalg nr. 15/2004 af 6. februar 2004 om ændring af bilag XXII (selskabsret) til EØS-aftalen (EUT L 116 af 22.4.2004, s. 68, og EØS-tillæg nr. 20 af 22.4.2004, s. 21).
See for example Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, ECLI:EU:C:2011:550, paragraph 69.
Kontrollen med andelsselskaber er ligeligt fordelt på deres medlemmer, hvilket afspejles i reglen om »én person, én stemme«.
See Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, ECLI:EU:C:2011:550, paragraphs 69 and 70; Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, ECLI:EU:C:2006:511, paragraph 81; Judgment of the Court of Justice of 8 September 2011, Commission v Netherlands, C-279/08 P, ECLI:EU:C:2011:551; Judgment of the Court of Justice of 22 December 2008, British Aggregates v Commission, C-487/06 P, ECLI:EU:C:2008:757; Judgment of the Court of Justice of 18 July 2013, P Oy, C-6/12, ECLI:EU:C:2013:525, paragraphs 27 et seq.
Se Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 55 og 61.
( 213a) See EFTA Surveillance Authority Decision No 155/16/COL on alleged state aid arising from the Norwegian import duty exemption for low-value goods imported by final consumers, (not yet published, paragraph 98).
Se Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 69 til 75.
For undertakings for collective investment; see section 5.4.2.
Se Domstolens dom af 8. september 2011, Paint Graphos m.fl., forenede sager C-78/08-C-80/08, ECLI:EU:C:2011:550, præmis 74 og 75.
In Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, ECLI:EU:C:2011:550, the Court referred to the possibility of relying on the nature or general scheme of the national tax system as a justification for the fact that cooperative societies which distribute all their profits to their members are not taxed themselves as cooperatives, provided that tax is levied on the individual members (paragraph 71).
Dette afsnit er ikke begrænset til institutter for kollektiv investering jf. Europa-Parlamentets og Rådets direktiv 2009/65/EF om samordning af love og administrative bestemmelser om visse institutter for kollektiv investering i værdipapirer (investeringsinstitutter), som omhandlet i punkt 30 i bilag IX til EØS-aftalen, se Det Blandede EØS-udvalgs afgørelse nr. 120/2010 af 10. november 2010 om ændring af bilag IX (Finansielle tjenesteydelser) til EØS-aftalen (EUT L 58 af 3.3.2011, s. 77, og EØS-tillæg nr. 12 af 3.3.2011, s. 20).
Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, ECLI:EU:C:2011:550, paragraph 74.
Det omfatter også andre typer af investeringsforeninger, der ikke er omfattet af direktivet, som f.eks. alternative investeringsfonde som defineret i Europa-Parlamentets og Rådets direktiv 2011/61/EU af 8. juni 2011 om forvaltere af alternative investeringsfonde og om ændring af direktiv 2003/41/EF og 2009/65/EF samt forordning (EF) nr. 1060/2009 og (EU) nr. 1095/2010 (EUT L 174 af 1.7.2011, s. 1), om omhandlet i punkt 31bb i bilag IX til EØS-aftalen, jf. Det Blandede EØS-Udvalgs afgørelse nr. 202/2016 (endnu ikke offentliggjort).
Judgment of the Court of Justice of 8 September 2011, Paint Graphos and others, Joined Cases C-78/08 to C-80/08, ECLI:EU:C:2011:550, paragraph 75.
Se Rettens dom af 4. marts 2009, Associazione italiana del risparmio gestito og Fineco Asset Management mod Kommissionen, T-445/05, ECLI:EU:T:2009:50, præmis 150.
See Judgment of the Court of Justice of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, Joined Cases C-106/09 P and C-107/09 P, ECLI:EU:C:2011:732, paragraph 146; Judgment of the Court of Justice of 29 April 2004, Netherlands v Commission, C-159/01, ECLI:EU:C:2004:246, paragraph 43; Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, ECLI:EU:C:2006:511.
Europa-Parlamentets og Rådets forordning (EU) nr. 346/2013 af 17. april 2013 om europæiske sociale iværksætterfonde (EUT L 115 af 25.4.2013, s. 18).
Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, ECLI:EU:C:2006:511, paragraph 57; Judgment of the Court of Justice of 11 September 2008, Unión General de Trabajadores de La Rioja, Joined Cases C-428/06 to C-434/06, ECLI:EU:C:2008:488, paragraph 47.
På tidspunktet for vedtagelsen af disse retningslinjer var forordning (EU) nr. 346/2013 ved at blive undersøgt af EØS/EFTA.
Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, ECLI:EU:C:2006:511, paragraphs 57 et seq.; Judgment of the Court of Justice of 11 September 2008, Unión General de Trabajadores de La Rioja, Joined Cases C-428/06 to C-434/06, ECLI:EU:C:2008:488, paragraphs 47 et seq.
Europa-Parlamentets og Rådets forordning (EU) 2015/760 af 29. april 2015 om europæiske langsigtede investeringsfonde (EUT L 123 af 19.5.2015, s. 98).
Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, ECLI:EU:C:2006:511, paragraphs 63 to 66.
På tidspunktet for vedtagelsen af disse retningslinjer var forordning (EU) 2015/760 ved at blive undersøgt af EØS/EFTA.
( 221a) Judgement of the EFTA Court of 20 May 1999 in Case E-6/98 The Kingdom of Norway v EFTA Surveillance Authority EFTA Ct.
Logikken bag skatteneutraliteten ved den særlige beskatning af investeringsforeninger finder anvendelse på fondens kapital, men ikke på forvaltningsvirksomhedens egen indtægt og kapital.
Rep [1999] p. 74, paragraph 38.
Se EFTA-Tilsynsmyndighedens beslutning om statsstøtte af 18. marts 2009 for så vidt angår beskatning af investeringsvirksomheder i Liechtenstein.
See Opinion of Advocate General Geelhoed of 20 October 2005, Portugal v Commission, C-88/03, ECLI:EU:C:2005:618, paragraph 60.
Se Domstolens dom af 29. marts 2012, Ministero dell'Economia e delle Finanze, C-417/10, ECLI:EU:C:2012:184, præmis 12.
Opinion of Advocate General Geelhoed of 20 October 2005, Portugal v Commission, C-88/03, ECLI:EU:C:2005:618, paragraph 60.
Se Kommissionens afgørelse af 11. juli 2012 om skatteamnestiforanstaltningen anmeldt af Letland, SA.33183 (EUT C 1 af 4.1.2013, s. 6).
Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, ECLI:EU:C:2006:511, paragraph 58: ‘It is possible that an infra-state body enjoys legal and factual status which makes it sufficiently autonomous in relation to the central government of a Member State, with the result that, by the measures it adopts, it is that body and not the central government which plays a fundamental role in the definition of the political and economic environment in which undertakings operate.’