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CELEX:62019CJ0053: Judgment 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.
October 7, 2021 No Comments
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CELEX:62020CJ0338: Judgment of the Court (First Chamber) of 6 October 2021.#Prokuratura Rejonowa Łódź-Bałuty v D.P.#Request for a preliminary ruling from the Sąd Rejonowy dla Łodzi-Śródmieścia w Łodzi.#Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in criminal matters – Mutual recognition – Financial penalties – Framework Decision 2005/214/JHA – Grounds for non-recognition and non-execution – Article 20(3) – Decision imposing a financial penalty – Observance of the rights of the defence – Notification of documents in a language not understood by the sentenced person – Translation of the essential elements of the decision.#Case C-338/20.
October 7, 2021 No Comments
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CELEX:62019CJ0051: Judgment of the Court (Grand Chamber) of 6 October 2021.#World Duty Free Group, SA, anciennement Autogrill España, SA 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.
October 7, 2021 No Comments
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CELEX:62019CJ0174: Judgment of the Court (First Chamber) of 6 October 2021.#Scandlines Danmark ApS and Others v European Commission.#Appeal – Action for annulment – State aid – Public financing of the Fehmarn Belt fixed rail-road link – Individual aid – Notified aid declared compatible with the internal market – Execution of an important project of common European interest – Decision not to raise any objections – Monopoly – Distortion of competition and effect on trade.#Joined Cases C-174/19 P and C-175/19 P.
October 7, 2021 No Comments
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CELEX:62020CJ0013: Judgment of the Court (Fifth Chamber) of 6 October 2021.#Top System SA v État belge.#Request for a preliminary ruling from the Cour d’appel de Bruxelles.#Reference for a preliminary ruling – Copyright and related rights – Legal protection of computer programs – Directive 91/250/EEC – Article 5 – Exceptions to the restricted acts – Acts necessary to enable the lawful purchaser to correct errors – Concept – Article 6 – Decompilation – Conditions.#Case C-13/20.
October 7, 2021 No Comments
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