27261Judgment of the Court (Grand Chamber) of 6 October 2021.#Axa Mediterranean Holding, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-54/19 P.cjeu_case · 6 октября 2021 г.
27262Judgment of the Court (Grand Chamber) of 6 October 2021.#Axa Mediterranean Holding, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-54/19 P.cjeu_case · 6 октября 2021 г.
27263Judgment of the Court (Grand Chamber) of 6 October 2021.#Banco Santander, SA and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-53/19 P and C-65/19 P.cjeu_case · 6 октября 2021 г.
27264Judgment of the Court (Grand Chamber) of 6 October 2021.#Banco Santander, SA and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-53/19 P and C-65/19 P.cjeu_case · 6 октября 2021 г.
27265Judgment of the Court (Grand Chamber) of 6 October 2021.#Banco Santander, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-52/19 P.cjeu_case · 6 октября 2021 г.
27266Judgment of the Court (Grand Chamber) of 6 October 2021.#Banco Santander, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-52/19 P.cjeu_case · 6 октября 2021 г.
27267Judgment of the Court (Grand Chamber) of 6 October 2021.#World Duty Free Group and Kingdom of Spain v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-51/19 P and C-64/19 P.cjeu_case · 6 октября 2021 г.
27268Judgment of the Court (Grand Chamber) of 6 October 2021.#World Duty Free Group and Kingdom of Spain v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-51/19 P and C-64/19 P.cjeu_case · 6 октября 2021 г.
27269Judgment of the Court (Grand Chamber) of 6 October 2021.#Sigma Alimentos Exterior, SL v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-50/19 P.cjeu_case · 6 октября 2021 г.
27270Judgment of the Court (Grand Chamber) of 6 October 2021.#Sigma Alimentos Exterior, SL v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-50/19 P.cjeu_case · 6 октября 2021 г.
27271Opinion 1/19: Opinion of the Court (Grand Chamber) of 6 October 2021 — European Parliament (Opinion pursuant to Article 218(11) TFEU — Convention on preventing and combating violence against women and domestic violence (Istanbul Convention) — Signature by the European Union — Draft conclusion by the European Union — Concept of an ‘agreement envisaged’, within the meaning of Article 218(11) TFEU — External competences of the European Union — Substantive legal basis — Article 78(2) TFEU — Article 82(2) TFEU — Article 83(1) TFEU — Article 84 TFEU — Article 336 TFEU — Articles 1 to 4a of Protocol (No 21) on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice — Partial participation of Ireland in the conclusion of the Istanbul Convention by the European Union — Possibility of splitting the act concluding an international agreement into two separate decisions according to the applicable legal bases — Practice of ‘common accord’ — Compatibility with the TEU and the TFEU)cjeu_case · 6 октября 2021 г.
27272Opinion of Advocate General Tanchev delivered on 6 October 2021.#Tesco Stores ČR a.s. v Ministerstvo zemědělství.#Request for a preliminary ruling from the Krajský soud v Brně.#Reference for a preliminary ruling – Consumer protection – Approximation of laws – Regulation (EU) No 1169/2011 – Point 2(a) of Part E of Annex VII – Provision of food information to consumers – Labelling and presentation of food – Directive 2000/36/EC – Point 2(c) of Part A of Annex I – Cocoa and chocolate products – List of ingredients of a food intended for consumers in a Member State.#Case C-881/19.cjeu_case · 6 октября 2021 г.
27273Opinion of Advocate General Tanchev delivered on 6 October 2021.#Changmao Biochemical Engineering Co. Ltd v European Commission.#Appeal – Dumping – Imports of aspartame originating in the People’s Republic of China – Regulations No 1225/2009 and 2016/1036 – Temporal scope – Article 2(7) – Market economy treatment – Denied – Article 2(10) – Adjustments – Burden of proof – Article 3 – Determination of injury – Duty of care of the European Commission.#Case C-666/19 P.cjeu_case · 6 октября 2021 г.
27274Opinion of Advocate General Bobek delivered on 6 October 2021.#Italian Republic and Comune di Milano v Council of the European Union and European Parliament.#Action for annulment – Law governing the institutions – Regulation (EU) 2018/1718 – Location of the seat of the European Medicines Agency (EMA) in Amsterdam (Netherlands) – Article 263 TFEU – Admissibility – Interest in bringing proceedings – Locus standi – Direct and individual concern – Decision adopted by the Representatives of the Governments of the Member States in the margins of a Council meeting in order to determine the location of the seat of an EU agency – Absence of binding effects in the EU legal order – Prerogatives of the European Parliament.#Joined Cases C-106/19 and C-232/19.cjeu_case · 6 октября 2021 г.
27275Case C-882/19: Judgment of the Court (Grand Chamber) of 6 October 2021 (request for a preliminary ruling from the Audiencia Provincial de Barcelona — Spain) — Sumal SL v Mercedes Benz Trucks España SL (Reference for a preliminary ruling — Competition — Compensation for harm caused by a practice prohibited under Article 101(1) TFEU — Determination of the undertakings liable to provide compensation — Action for compensation directed against the subsidiary of a parent company and brought following a decision finding only that the parent company participated in a cartel — Concept of an ‘undertaking’ — Concept of ‘economic unit’)cjeu_case · 6 октября 2021 г.
27276Case C-717/19: Judgment of the Court (Seventh Chamber) of 6 October 2021 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the taxable amount where the price is reduced after the supply takes place — Payments made by a pharmaceutical company to the State health insurance agency — Article 273 — Administrative formalities required by national legislation for the exercise of the right to reduction — Principles of fiscal neutrality and proportionality)cjeu_case · 6 октября 2021 г.
27277Case C-668/19: Judgment of the Court (Sixth Chamber) of 6 October 2021 — European Commission v Italian Republic (Failure of a Member State to fulfil obligations — Article 258 TFEU — Directive 91/271/EEC — Collecting and treatment of urban waste water — Article 3 to 5 and 10 — No collecting systems for urban water in certain agglomerations — No secondary treatment or equivalent treatment of urban waste water in certain agglomerations — Construction and operation of treatment plants — Control of discharges from such plants — Sensitive areas — More stringent treatment of waste water)cjeu_case · 6 октября 2021 г.
27278Case C-598/19: Judgment of the Court (Fifth Chamber) of 6 October 2021 (request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco — Spain) — Confederación Nacional de Centros Especiales de Empleo (Conacee) v Diputación Foral de Gipuzkoa (Reference for a preliminary ruling — Public procurement — Directive 2014/24/EU — Article 20 — Reserved contracts — National legislation reserving the right to participate in certain public procurement procedures to Social initiative special employment centres — Additional conditions not provided for by the directive — Principles of equal treatment and proportionality)cjeu_case · 6 октября 2021 г.
27279Case C-561/19: Judgment of the Court (Grand Chamber) of 6 October 2021 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Consorzio Italian Management, Catania Multiservizi SpA v Rete Ferroviaria Italiana SpA (Reference for a preliminary ruling — Article 267 TFEU — Scope of the obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling — Exceptions to that obligation — Criteria — Question on the interpretation of EU law raised by the parties to the national proceedings after the Court has given a preliminary ruling in those proceedings — Failure to state the reasons justifying the need for an answer to the questions referred for a preliminary ruling — Partial inadmissibility of the request for a preliminary ruling)cjeu_case · 6 октября 2021 г.
27280Case C-544/19: Judgment of the Court (First Chamber) of 6 October 2021 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — ‘ECOTEX BULGARIA’ EOOD v Teritorialna direktsia na Natsionalnata agentsia za prihodite — Sofia (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Directive (EU) 2015/849 — Scope — National legislation requiring payments exceeding a certain amount to be made only by transfer or deposit into a payment account — Article 65 TFEU — Justification — Combating tax evasion and tax avoidance — Proportionality — Administrative penalties of a criminal nature — Article 49 of the Charter of Fundamental Rights of the European Union — Principles of legality and proportionality of criminal offences and penalties)cjeu_case · 6 октября 2021 г.