Каталог правовых документов (cjeu_case)

104 315 документов
38950

Order of the Court of 15 July 2019.#José-Ramón Herrero Torres v European Union Intellectual Property Office.#Appeal — EU trade mark — Determination as to whether appeals should be allowed to proceed — Article 170b of the Rules of Procedure of the Court of Justice — Request failing to show that an issue of law is significant with respect to the unity, consistency or development of Union law — Refusal to allow the appeal to proceed.#Case C-369/19 P.

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38954

Order of the Court (Eighth Chamber) of 15 July 2019.#Galeria Parque Nascente-Exploração de Espaços Comerciais SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa).#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Directive 90/434/EEC — Articles 4 and 11 — Directive 2009/133/EC — Articles 4 and 15 — So-called ‘reverse’ merger — Tax system leading to a situation whereby, in the event of a so-called ‘reverse’ merger, costs which are incurred by the parent company relating to a loan taken out by that parent company for the purchase of shares of the subsidiary acquiring the parent company and which are deductible for that parent company, are considered non-deductible for that subsidiary.#Case C-438/18.

cjeu_case ·
38955

Case C-438/18: Order of the Court (Eighth Chamber) of 15 July 2019 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Galeria Parque Nascente-Exploração de Espaços Comerciais SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Directive 90/434/EEC — Articles 4 and 11 — Directive 2009/133/EC — Articles 4 and 15 — ‘Reverse merger’ — Tax system leading to a situation whereby, in the event of a ‘reverse merger’, costs which are incurred by the parent company relating to a loan taken out by that parent company for the purchase of shares of the subsidiary acquiring the parent company and which are deductible for that parent company are considered non-deductible for that subsidiary)

cjeu_case ·