Tipo de documentos
Año
Fecha: 08-Sep-2005
(Reference for a preliminary ruling from the Commissione tributaria provinciale di Genova (Italy)) (Invalidity of Commission Decision 2002/581/EC – State aid – Article 87EC – Tax advantages for banks – Recovery – Proportionality – Protection of legitimate expectations) Table of contents I– Introduction II– Facts and procedure A– Background to the c...
Fecha: 08-Sep-2005
(Reference for a preliminary ruling from the VAT and Duties Tribunal, London) (Value added tax – Exemption of the management of special investment funds – Concept of management) I–Introduction 1.What is covered by the concept of management of an investment fund? That is the central question of this reference for a preliminary ruling from the VAT an...
Fecha: 20-Sep-2005
(See Case C-53/04 [2006] ECR I-7218, I-7215) 1 – Original language: French. ...
Fecha: 15-Sep-2005
(Reference for a preliminary ruling from the Korkein Hallinto-oikeus [Finland]) (Sixth VAT Directive – Deduction of input tax– Adjustment – Capital goods – Immovable property) I–Introductory remarks 1.In these proceedings, the Korkein hallinto-oikeus (Supreme Administrative Court, Finland) is asking the Court for an interpretation of Sixth Council ...
Fecha: 29-Sep-2005
3.Article 56(1) EC provides: ‘Within the framework of the provisions set out in this chapter, all restrictions on the movement of capital between Member States and between Member States and third countries shall be prohibited.’ 4.Article 6(4) of Directive 88/361(2) provides: ‘Existing national legislation regulating purchases of secondary residence...
Fecha: 22-Sep-2005
(European Network and Information Security Agency (ENISA) – Annulment of Regulation (EC) No 460/2004 of the European Parliament and of the Council – Incorrect legal basis – Article 95(1) EC – Measure for the approximation of the provisions laid down by law, regulation or administrative action in Member States) I–Introduction 1.Regulation (EC) No 46...
Fecha: 06-Sep-2005
(Reference for a preliminary ruling from the Bundesverwaltungsgericht (Germany)) (EEC-Turkey Association Agreement – Article 6 of Decision No 1/80 of the Association Council – System for the progressive conferring of rights – Requirement to work on a continuous basis – Turkish worker employed as a seaman on ships flying the flag of a Member State –...
Fecha: 15-Sep-2005
(Failure of a Member State to fulfil its obligations – Article 49 EC – Posting of workers from non-Member States in order to provide a service by undertakings established in another Member State made subject to obtaining a ‘work visa’ which is issued only if the worker has been employed by the undertaking for a minimum of one year prior to the post...
Fecha: 22-Sep-2005
(Reference for a preliminary ruling from the Vestre Landsret (Denmark)) (Preliminary ruling–Vestre Landsret–Interpretation of Articles11.A(1)(a), 13.B(c) and 26a.A(e) of Sixth Council Directive 77/388/EEC of 17May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes–Common system of value added tax: uniform basis of...
Fecha: 08-Sep-2005
(Reference for a preliminary ruling from the Gerechtshof te Amsterdam, (Netherlands)) (Community Customs Code – Subsequent entry in the accounts of chargeable amounts of duty – Retroactive application of the new version of Article 220(2)(b) of the Customs Code – EUR.1 movement certificate – Preferential treatment of products from third countries un...
Fecha: 15-Sep-2005
The Structural Funds Regulation 10.The concepts relevant to the present case are defined in Article 9 of the Structural Funds Regulation. 11.Article 9(e) defines ‘assistance’ as ‘the forms of assistance provided by the Funds’, which include, inter alia, ‘operational programmes or single programming documents’. 12.An operational programme is defined...
Fecha: 22-Sep-2005
(Reference for a preliminary ruling from the Szombathelyi Városi Bíróság (Hungary)) (Article 234EC – Directive 93/13/EEC – Unfair terms in consumer contracts – Conditions for these to be inoperative – Possible invalidity of the other terms in the contract – National legislation – Compatibility – Jurisdiction of the Court) 1.By order of 10 June 2004...
Fecha: 27-Sep-2005
2.The Regulation is the successor of the European Union Convention on Insolvency Proceedings (‘the Convention’), itself the culmination of over 25 years of discussion and negotiation. The Convention did not come into effect since the United Kingdom failed to sign it by the agreed deadline of 23 May 1996.(3) The text of the Regulation is however, fo...
Fecha: 08-Sep-2005
(Reference for a preliminary ruling from the High Court of Justice, Queen's Bench Division) (Carriage by air – Regulation(EC) No 261/2004 - Compensation and assistance to passengers in the event of denial of boarding and cancellation of or serious delay to flight – Articles 5,6, and 7 of the Regulation – Validity – Interpretation of Article 234 EC)...
Fecha: 08-Sep-2005
(Appeal – Community trade mark – Word mark ‘PICARO’ – Opposition by proprietor of Community word mark ‘PICASSO’ – Rejection of opposition) 1.The appeal is against the judgment of the Court of First Instance (Second Chamber) of 22 June 2004,(2) which dismissed the action for annulment of the decision of the Third Board of Appeal of the Office for Ha...
Fecha: 15-Sep-2005
3.Under Article 2(1) of the Sixth VAT Directive,(2) supplies of services effected for consideration by a taxable person acting as such are subject to VAT. 4.A taxable person is defined in Article 4(1) and (2) as any person who independently carries out in any place any economic activity – that is to say all activities of producers, traders and pers...
Fecha: 08-Sep-2005
(Member State’s failure to fulfil obligations–Articles28 EC and 30 EC–Decision No3052/95/EC of the European Parliament and of the Council of 13December 1995 establishing a procedure for the exchange of information on national measures derogating from the principle of the free movement of goods within the Community–Polyethylene tubes imported from o...
Fecha: 01-Sep-2005
2.Article 1(3) and (4) of Council Regulation (EC) No 3319/94 of 22 December 1994 imposing a definitive anti-dumping duty on imports of urea ammonium nitrate solution originating in Bulgaria and Poland, exported by companies not exempted from the duty, and collecting definitively the provisional duty imposed,(4) provides as follows: ‘3. The amount o...
Fecha: 20-Sep-2005
(References for a preliminary ruling from the Tribunale di Genova (Italy)) (Social policy – Directive 1999/70/EC – Clauses 1(b) and 5 of the framework agreement on fixed-term work – Employment with the public service) 1.By two separate orders, the Tribunale (District Court) di Genova (Italy) has made references to the Court of Justice for a prelimi...
Fecha: 08-Sep-2005
(Family reunification – Admissibility of the application for partial annulment – Minors – Waiting period) I–Introduction 1.By this application, the European Parliament asks the Court to annul the final subparagraph of Article 4(1), Article 4(6) and Article 8 of Council Directive 2003/86/EC of 22 September 2003 on the right to family reunification(2...