natgillin/translations-raw huggingface dataset:
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.
Vidjeti presudu Suda od 8. prosinca 2011., Residex Capital protiv Gemeente Rotterdam, C-275/10, ECLI:EU:C:2011:814, točku 39.
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.
Vidjeti presudu Suda od 19. ožujka 2015., OTP Bank Nyrt protiv Magyar Állam i dr., C-672/13, ECLI:EU:C:2015:185.
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.
Vidjeti presudu Suda od 8. prosinca 2011., Residex Capital protiv Gemeente Rotterdam, C-275/10, ECLI:EU:C:2011:814, točku 42.
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.
Vidjeti presudu Suda od 3. travnja 2014., Francuska protiv Komisije, C-559/12 P, ECLI:EU:C:2014:217, točku 96.
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.
Vidjeti presudu Suda od 3. travnja 2014., Francuska protiv Komisije, C-559/12 P, ECLI:EU:C:2014:217, točku 98.
Judgment of the Court of Justice of 22 November 2001, Ferring, C-53/00, ECLI:EU:C:2001:627, paragraph 20.
Primjerice, metodom povrata kapitala prilagođenog riziku (RAROC), koji zajmodavci i ulagači zahtijevaju za financiranje sličnog rizika mjerila i dospijeća poduzetniku aktivnom u istom sektoru.
Judgment of the Court of Justice of 22 November 2001, Ferring, C-53/00, ECLI:EU:C:2001:627, paragraphs 19 and 20.
Vidjeti Smjernice o referentnim i diskontnim stopama, donesene Odlukom br. 788/08/COL.
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.
Za podređene zajmove, koji nisu obuhvaćeni Komunikacijom o referentnoj stopi, može se upotrebljavati metodologija utvrđena u Odluci Komisije od 11. prosinca 2008. o državnoj potpori N 55/2008, GA/EFRE Nachrangdarlehen (SL C 9/2009, 14.1.2009.).
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).
Međutim, kad se uredbe Komisije ili odluke Tijela povezane s programima potpora odnose na referentnu stopu za utvrđivanje iznosa potpora, Tijelo će je smatrati fiksnim mjerilom izuzetim od potpore („sigurna luka”).
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.
Smjernice o državnim jamstvima, donesene Odlukom br. 788/08/COL.
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.
Presuda Suda od 19. rujna 2000., Njemačka protiv Komisije, C-156/98, ECLI:EU:C:2000:467, točke 26. i 27.; presuda Suda od 28. srpnja 2011., Mediaset SpA protiv Komisije, C-403/10 P, ECLI:EU:C:2011:533, točke 73. do 77.; presuda Suda od 13. lipnja 2002., Nizozemska protiv Komisije, C-382/99, ECLI:EU:C:2002:363, točke 60. do 66.; presuda Općeg suda od 4. ožujka 2009., Italija protiv Komisije, T-424/05, ECLI:EU:T:2009:49, točke 136. do 147.
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.
Vidjeti i članak 61. stavak 2. točku (a) Sporazuma o EGP-u.
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.
U slučaju da je posredni poduzetnik samo posrednik za prenošenje prednosti korisniku i da ne zadržava nikakvu prednost, obično ga ne bi trebalo smatrati primateljem državne potpore.
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).
Presuda Suda od 19. rujna 2000., Njemačka protiv Komisije, C-156/98, ECLI:EU:C:2000:467, točke 26. i 27.; presuda Suda od 28. srpnja 2011., Mediaset SpA protiv Komisije, C-403/10 P, ECLI:EU:C:2011:533, točka 81.
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.
Presuda Suda od 29. lipnja 1999., DMTransport, C-256/97, ECLI:EU:C:1999:332, točka 27.; presuda Općeg suda od 6. ožujka 2002., Territorio Histórico de Álava – Diputación Foral de Álava i dr. protiv Komisije, spojeni predmeti T-127/99, T-129/99 i T-148/99, ECLI:EU:T:2002:59, točka 149.
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.
Vidjeti, primjerice, presudu Suda od 17. lipnja 1999., Belgija protiv Komisije, 40/97, ECLI:EU:C:1999:311, točku 32. presudu Suda od 8. studenoga 2001., Adria-Wien Pipeline, C-143/99, ECLI:EU:C:2001:598, točku 48.
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.
Presuda Općeg suda od 29. rujna 2000., Confederación Espanola de Transporte de Mercancías protiv Komisije, T-55/99, ECLI:EU:T:2000:223, točka 40.
( 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).
Vidjeti i presudu Općeg suda od 13. rujna 2012., Italija protiv Komisije, T-379/09, ECLI:EU:T:2012:422, točku 47.
For undertakings for collective investment; see section 5.4.2.
Predmetna mjera u ovom slučaju bila je djelomično oslobođenje od trošarine na dizel korišten za grijanje staklenika.
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).
Opći sud naveo je da činjenica da bi svi poduzetnici koji odaberu proizvodnju u staklenicima mogli imati koristi od oslobođenja nije bila dovoljna za utvrđivanje općeg karaktera mjere.
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.
Presuda Suda od 8. rujna 2011., Paint Graphos i dr., spojeni predmeti C-78/08 do C-80/08, ECLI:EU:C:2011:550, točka 52.
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.
Presuda Općeg suda od 4. rujna 2009., Italija protiv Komisije, T-211/05, ECLI:EU:T:2009:304, točka 120., i presuda Suda od 24. studenoga 2011., Italija protiv Komisije, C-458/09 P, ECLI:EU:C:2011:769, točke 59. i 60.
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.
Presuda Suda od 22. lipnja 2006., Belgija i Forum 187 protiv Komisije, spojeni predmeti C-182/03 i C-217/03, ECLI:EU:C:2006:416, točka 122.
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.
Presuda Općeg suda od 4. veljače 2016., Heitkamp Bauholding protiv Komisije, T-287/11, ECLI:EU:T:2016:60, točka 129. i dalje.
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.
Presuda Suda od 10. prosinca 1969., Komisija protiv Francuske, spojeni predmeti 6 i 11/69, ECLI:EU:C:1969:68, točka 3.; presuda Suda od 7. lipnja 1988., Grčka protiv Komisije, 57/86, ECLI:EU:C:1988:284, točka 8.; presuda Suda od 15. srpnja 2004., Španjolska protiv Komisije, C-501/00, ECLI:EU:C:2004:438, točka 92.
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.
Primjer toga bila je presuda Suda od 15. studenoga 2011., Komisija i Španjolska protiv Vlade Gibraltara i Ujedinjene Kraljevine, spojeni predmeti C-106/09 P i C-107/09 P, ECLI:EU:C:2011:732, o gibraltarskoj poreznoj reformi kojom se offshore trgovačka društva de facto stavljaju u povoljniji položaj.
( 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.
Vidjeti točke 101. i dalje te presude.
Rep [1999] p. 74, paragraph 38.
Tom reformom uveden je sustav koji se sastoji od tri poreza primjenjiva na sva gibraltarska trgovačka društva, konkretno od poreza na plaće (payroll tax), poreza na upotrebu poslovne nekretnine (business property occupation tax – BPOT) i naknade za registraciju (registration fee).
See Opinion of Advocate General Geelhoed of 20 October 2005, Portugal v Commission, C-88/03, ECLI:EU:C:2005:618, paragraph 60.
Gornja granica obveze plaćanja poreza na plaće i poreza na upotrebu poslovne nekretnine iznosila bi 15 % dobiti.
Opinion of Advocate General Geelhoed of 20 October 2005, Portugal v Commission, C-88/03, ECLI:EU:C:2005:618, paragraph 60.
Sud je zaključio da je takvom kombinacijom poreza od samog početka isključeno svako oporezivanje offshore trgovačkih društava jer ona nisu imala oporezivu osnovicu zbog toga što nemaju zaposlenike ni poslovnu nekretninu u Gibraltaru.
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.’
Vidjeti, primjerice, presudu Općeg suda od 6. ožujka 2002., Ramondin SA i Ramondín Cápsulas SA protiv Komisije, spojeni predmeti T-92/00 i T-103/00, ECLI:EU:T:2002:61, točku 39.
Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, ECLI:EU:C:2006:511, paragraph 67.
Presuda Općeg suda od 12. rujna 2007., Italija i Brandt Italia protiv Komisije, spojeni predmeti T-239/04 i T-323/04, ECLI:EU:T:2007:260, točka 66.; presuda Općeg suda od 4. rujna 2009., Italija protiv Komisije, T-211/05, ECLI:EU:T:2009:304, točka 120.; presuda Suda od 24. studenoga 2011., Italija protiv Komisije, C-458/09 P, ECLI:EU:C:2011:769, točke 59. i 60.
Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, ECLI:EU:C:2006:511, paragraph 70.
Vidjeti presudu Suda od 29. lipnja 1999., DMTransport, C-256/97, ECLI:EU:C:1999:332, točku 27.
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 96 to 100.
Vidjeti presudu Suda od 18. srpnja 2013., P Oy, C-6/12 P, ECLI:EU:C:2013:525, točku 27.
Judgment of the Court of Justice of 6 September 2006, Portugal v Commission, C-88/03, ECLI:EU:C:2006:511.
Vidjeti presudu Suda od 4. lipnja 2015., Komisija protiv MOL-a, C-15/14 P, ECLI:EU:C:2015:362, točku 60. i dalje; mišljenje nezavisnog odvjetnika Mengozzija od 27. lipnja 2013., Deutsche Lufthansa, C-284/12, ECLI:EU:C:2013:442, točku 52.
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 129 et seq.
Vidjeti, primjerice, presudu Suda od 8. rujna 2011., Komisija protiv Nizozemske, C-279/08 P, ECLI:EU:C:2011:551, točku 62.; presudu Suda od 8. studenoga 2001., Adria-Wien Pipeline, C-143/99, ECLI:EU:C:2001:598.
See preamble to Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) (OJ L 207, 18.8.2003, p.
Presuda Suda od 15. studenoga 2011., Komisija i Španjolska protiv Vlade Gibraltara i Ujedinjene Kraljevine, spojeni predmeti C-106/09 P i C-107/09 P, ECLI:EU:C:2011:732.
1), referred to at point 10c of Annex XXII to the EEA Agreement, see Decision of the EEA Joint Committee No 15/2004 of 6 February 2004 amending Annex XXII (Company Law) to the EEA Agreement (OJ L 116, 22.4.2004, p. 68 and EEA Supplement No 20, 22.4.2004, p. 21).
Presuda Suda od 15. studenoga 2011., Komisija i Španjolska protiv Vlade Gibraltara i Ujedinjene Kraljevine, spojeni predmeti C-106/09 P i C-107/09 P, ECLI:EU:C:2011:732, točka 101. i dalje.
Control of cooperatives is vested equally in its members, as reflected in the ‘one person, one vote’ rule.
presudu Suda od 15. studenoga 2011., Komisija i Španjolska protiv Vlade Gibraltara i Ujedinjene Kraljevine, spojeni predmeti C-106/09 P i C-107/09 P, ECLI:EU:C:2011:732, točku 106.
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 55 and 61.
Presuda Suda od 22. studenoga 2001., Ferring, C-53/00, ECLI:EU:C:2001:627, točka 20.
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 74 and 75.
Vidjeti presudu Suda od 8. rujna 2011., Paint Graphos i dr., spojeni predmeti C-78/08 do C-80/08, ECLI:EU:C:2011:550, točku 50.
This section is not limited to undertakings for collective investment subject to Directive 2009/65/EC of the European Parliament and of the Council on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), referred to at point 30 of Annex IX to the EEA Agreement, see Decision of the EEA Joint Committee No 120/2010 of 10 November 2010 amending Annex IX (Financial services) to the EEA Agreement (OJ L 58, 3.3.2011, p. 77 and EEA Supplement No 12, 3.3.2011, p. 20).
Sud u tom kontekstu katkad primjenjuje izraz „redovni porezni sustav” (vidjeti presudu Suda od 22. lipnja 2006., Belgija i Forum 187 protiv Komisije, spojeni predmeti C-182/03 i C-217/03, ECLI:EU:C:2006:416, točku 95.) ili „opći porezni režim” (vidjeti presudu Suda od 15. prosinca 2005., Italija protiv Komisije, C-66/02, ECLI:EU:C:2005:768, točku 100.).
It also covers other types of collective investment undertakings not covered by that Directive, such as – among others – Alternative Investment Funds as defined by Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (OJ L 174, 1.7.2011, p. 1), referred to at point 31bb of Annex IX to the EEA Agreement, see Joint Committee Decision No 202/2016 (not yet published).
Vidjeti obrazloženje Suda u pogledu selektivnosti u presudi Suda od 3. ožujka 2005., Heiser, C-172/03, ECLI:EU:C:2005:130, točki 40. i dalje.
Such undertakings may be constituted under the law of contract (as common funds managed by management companies) or trust law (as unit trusts) or under statute (as investment companies).
Vidjeti presudu Suda od 29. travnja 2004., GIL Insurance, C-308/01, ECLI:EU:C:2004:252, točke 75. i 78.
See Judgment of the General Court of 4 March 2009, Associazione italiana del risparmio gestito and Fineco Asset Management v Commission, T-445/05, ECLI:EU:T:2009:50, paragraph 78 et seq. where the General Court upheld Commission Decision 2006/638/EC of 6 September 2005 on the aid scheme implemented by Italy for certain undertakings for collective investment in transferable securities specialised in shares of small- and medium-capitalisation companies listed on regulated markets (OJ L 268, 27.9.2006, p. 1), declaring as incompatible with the common market an aid scheme that provides certain undertakings with tax incentives for collective investment in transferable securities specialising in shares of small or medium-sized capitalisation companies which may be traded on the regulated European market.
Čak i ako je pristojba uvedena u nacionalni pravni sustav radi prenošenja direktive Unije koja je uključena u Sporazum o EGP-u, ta pristojba ostaje referentni sustav.
[244] For example, preferential tax treatment at the investment vehicle level being conditional upon the investment of three-quarters of the fund's assets in SMEs.
Međutim, Sud je u svojoj presudi Paint Graphos naveo da se, s obzirom na specifičnost zadruga, koje moraju biti u skladu s određenim operativnim načelima, te poduzetnike ne može smatrati poduzetnicima u usporedivoj činjeničnoj i pravnoj situaciji u odnosu na situaciju komercijalnih trgovačkih društava, pod uvjetom da djeluju u gospodarskom interesu svojih članova i da odnosi s njihovim članovima nisu isključivo komercijalni, nego osobni i pojedinačni, a članovi su aktivnu uključeni u vođenje poslovanja i imaju pravo na pravičnu raspodjelu gospodarskih rezultata (vidjeti presudu Suda od 8. rujna 2011., Paint Graphos i dr., spojeni predmeti C-78/08 do C-80/08, ECLI:EU:C:2011:550, točku 61.).
See Judgment of the General Court of 4 March 2009, Associazione italiana del risparmio gestito and Fineco Asset Management v Commission, T-445/05, ECLI:EU:T:2009:50, paragraph 150.
Presuda Suda od 18. srpnja 2013., P Oy, C-6/12 P, ECLI:EU:C:2013:525, točka 27. i dalje.
At the time of the adoption of these Guidelines, Regulation (EC) No 345/2013 was under scrutiny by EEA EFTA.
Vidjeti, primjerice, presudu Suda od 8. rujna 2011., Paint Graphos i dr., spojeni predmeti C-78/08 do C-80/08, ECLI:EU:C:2011:550, točku 69.
Regulation (EU) No 346/2013 of the European Parliament and of the Council of 17 April 2013 on European social entrepreneurship funds (OJ L 115, 25.4.2013, p. 18).
Vidjeti presudu Suda od 8. rujna 2011., Paint Graphos i dr., spojeni predmeti C-78/08 do C-80/08, ECLI:EU:C:2011:550, točke 69. i 70.; presudu Suda od 6. rujna 2006., Portugal protiv Komisije, C-88/03, ECLI:EU:C:2006:511, točku 81.; presudu Suda od 8. rujna 2011., Komisija protiv Nizozemske, C-279/08 P, ECLI:EU:C:2011:551; presudu Suda od 22. prosinca 2008., British Aggregates protiv Komisije, C-487/06 P, ECLI:EU:C:2008:757; presudu Suda od 18. srpnja 2013., P Oy, C-6/12 P, ECLI:EU:C:2013:525, točku 27. i dalje.
At the time of the adoption of these Guidelines, Regulation (EC) No 346/2013 was under scrutiny by EEA EFTA.
( 213a) Vidjeti Odluku Nadzornog tijela EFTA-e br. 155/16/COL o navodnoj državnoj potpori koja je proizašla iz norveškog izuzeća od uvozne carine za robu male vrijednosti koju uvoze krajnji potrošači (još nije objavljena, točka 98.).
Regulation (EU) 2015/760 of the European Parliament and of the Council of 29 April 2015 on European long-term investment funds (OJ L 123, 19.5.2015, p. 98).
Kad je riječ o poduzetnicima za zajednička ulaganja, vidjeti odjeljak 5.4.2.
At the time of the adoption of these Guidelines, Regulation (EC) No 2015/760 was under scrutiny by EEA EFTA.
Sud je u svojoj presudi od 8. rujna 2011., Paint Graphos i dr., spojeni predmeti C-78/08 do C-80/08, ECLI:EU:C:2011:550, uputio na mogućnost oslanjanja na prirodu ili opći program nacionalnog poreznog sustava kao opravdanje za činjenicu da se zadruge koje raspodjeljuju svu svoju dobit svojim članovima ne oporezuju kao zadruge, pod uvjetom da se porez ubire od pojedinačnih članova (točka 71.).
The logic of neutrality behind the special taxation of investment undertakings applies to the fund capital, but not to the management companies' own revenues and capital.
Presuda Suda od 8. rujna 2011., Paint Graphos i dr., spojeni predmeti C-78/08 do C-80/08, ECLI:EU:C:2011:550, točka 74.
See State aid Decision of the EFTA Surveillance Authority of 18 March 2009 with regard to the taxation of investment undertakings in Lichtenstein.
Presuda Suda od 8. rujna 2011., Paint Graphos i dr., spojeni predmeti C-78/08 do C-80/08, ECLI:EU:C:2011:550, točka 75.
See Judgment of the Court of Justice of 29 March 2012, Ministero dell'Economia e delle Finanze, C-417/10, ECLI:EU:C:2012:184, paragraph 12.
Presuda Suda od 6. rujna 2006., Portugal protiv Komisije, C-88/03, ECLI:EU:C:2006:511, točka 57. i dalje; presuda Suda od 11. rujna 2008., Unión General de Trabajadores de La Rioja, spojeni predmeti C-428/06 do C-434/06, ECLI:EU:C:2008:488, točka 47. i dalje.
See Commission Decision of 11 July 2012 on the tax amnesty measure notified by Latvia, SA.33183 (OJ C 1, 4.1.2013, p. 6).
Presuda Suda od 6. rujna 2006., Portugal protiv Komisije, C-88/03, ECLI:EU:C:2006:511, točke 63. do 66.
The period of application should be sufficient to allow all taxpayers to whom the measure applies to seek to benefit from it.
Vidjeti mišljenje nezavisnog odvjetnika Geelhoeda od 20. listopada 2005., Portugal protiv Komisije, C-88/03, ECLI:EU:C:2005:618, točku 60.
See Judgment of the Court of Justice of 29 March 2012, Ministero dell'Economia e delle Finanze, C-417/10, ECLI:EU:C:2012:184, paragraphs 40, 41 and 42.
Mišljenje nezavisnog odvjetnika Geelhoeda od 20. listopada 2005., Portugal protiv Komisije, C-88/03, ECLI:EU:C:2005:618, točka 60.