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CELEX:62019CA0054: Case C-54/19 P: Judgment 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)

November 29, 2021 No Comments

CELEX:62019CA0055: Case C-55/19 P: Judgment of the Court (Grand Chamber) of 6 October 2021 — Prosegur Compañía de Seguridad 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)

November 29, 2021 No Comments

CELEX:62019CA0053: Joined Cases C-53/19 P and C-65/19 P: Judgment of the Court (Grand Chamber) of 6 October 2021 — Banco Santander SA, Santusa Holding SL (C-53/19 P), Kingdom of Spain (C-65/19 P) v European Commission, Federal Republic of Germany, Ireland (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)

November 29, 2021 No Comments

CELEX:62019CA0052: Case C-52/19 P: Judgment 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)

November 29, 2021 No Comments

CELEX:62019CA0051: Joined Cases C-51/19 P and C-64/19 P: Judgment of the Court (Grand Chamber) of 6 October 2021 — World Duty Free Group SA, formerly Autogrill España SA (C-51/19 P), Kingdom of Spain (C-64/19 P) v European Commission, Federal Republic of Germany, Ireland (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)

November 29, 2021 No Comments

CELEX:62019CA0050: Case C-50/19 P: Judgment 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)

November 29, 2021 No Comments

CELEX:62019CG0001: Opinion 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)

November 29, 2021 No Comments

CELEX:62020CO0602: Order of the Court (Eighth Chamber) of 17 November 2021.#„AKZ – Burgas“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Burgas.#Request for a preliminary ruling from the Varhoven administrativen sad.#Case C-602/20.

November 26, 2021 No Comments

CELEX:62020CJ0372: Judgment of the Court (Eighth Chamber) of 25 November 2021.#QY v Finanzamt Österreich, anciennement Finanzamt Wien für den 8., 16. und 17. Bezirk.#Request for a preliminary ruling from the Bundesfinanzgericht.#Case C-372/20.

November 26, 2021 No Comments

CELEX:62020CJ0233: Judgment of the Court (Seventh Chamber) of 25 November 2021.#WD v job-medium GmbH, en liquidation.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Social policy – Directive 2003/88/EC – Protection of the safety and health of workers – Article 7(1) – Right to an allowance in lieu of paid annual leave not taken before the end of the employment relationship – Early termination of the employment relationship by the employee.#Case C-233/20.

November 26, 2021 No Comments

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