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CELEX:62020CJ0707: Judgment of the Court (Third Chamber) of 16 February 2023.#Gallaher Limited v The Commissioners for Her Majesty’s Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling – Direct taxation – Corporate income tax – Articles 49, 63 and 64 TFEU – Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies – Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country – Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a third country – Disposal by the company resident for tax purposes in a Member State of shares in one of its subsidiaries to its parent company resident for tax purposes in another Member State – Consideration equal to the market value of the assets transferred – Exemption from tax or imposition of tax depending on the State in which the beneficiary company has its seat.#Case C-707/20.

20 February, 2023 No Comments

CELEX:62020CJ0707: Sodba Sodišča (tretji senat) z dne 16. februarja 2023.#Gallaher Limited proti The Commissioners for Her Majesty’s Revenue & Customs.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Upper Tribunal (Tax and Chancery Chamber).#Predhodno odločanje – Neposredna obdavčitev – Davek od dohodkov pravnih oseb – Členi 49, 63 in 64 PDEU – Svoboda ustanavljanja – Prosti pretok kapitala – Odsvojitev sredstev znotraj skupine družb – Družba z davčnim rezidentstvom v eni državi članici, katere matična družba je davčna rezidentka druge države članice in katere sestrska družba je davčna rezidentka tretje države – Odsvojitev pravic intelektualne lastnine družbe z davčnim rezidentstvom v državi članici njeni sestrski družbi, ki je davčna rezidentka tretje države – Odsvojitev delnic, ki ga opravi družba z davčnim rezidentstvom v državi članici, ene od njenih hčerinskih družb svoji matični družbi z davčnim rezidentstvom v drugi državi članici – Plačilo, enako tržni vrednosti odsvojenih sredstev – Davčna oprostitev ali obdavčitev glede na državo, v kateri ima sedež upravičena družba.#Zadeva C-707/20.

20 February, 2023 No Comments

CELEX:62022TB0116: Case T-116/22 R: Order of the President of the General Court of 24 November 2022 — Belavia v Council (Interim relief — Common foreign and security policy — Restrictive measures in view of the situation in Belarus — Application for suspension of operation of a measure — Lack of urgency)

20 February, 2023 No Comments

CELEX:62022TB0111: Case T-111/22: Order of the General Court of 14 December 2022 — Baert v Commission (Civil service — Retirement pension — Pension rights acquired before entry into the service of the European Union — Transfer to the EU scheme — Crediting of additional years of pensionable service — Action for annulment — Request for repayment of transferred capital which has not given rise to a crediting of additional years — Time limit for complaints — Unjust enrichment — Manifest inadmissibility)

20 February, 2023 No Comments

CELEX:62022TB0110: Case T-110/22: Order of the General Court of 14 December 2022 — Kremer v Commission (Civil service — Members of the contract staff — Retirement pensions — Pension rights acquired before entry into the service of the European Union — Transfer to the EU scheme — Additional years of pensionable service — Action for annulment — Request for repayment of transferred capital which has not given rise to a bonus — Time limit for complaints — Undue enrichment — Manifest inadmissibility)

20 February, 2023 No Comments

CELEX:62021TB0751: Case T-751/21: Order of the General Court of 16 December 2022 — EMS v EUIPO (AIRFLOW) (Action for annulment — EU trade mark — International registration designating the European Union — Word mark AIRFLOW — Absolute grounds for refusal — Lack of distinctive character — Descriptive character — Article 7(1)(b) and (c) of Regulation (EU) 2017/1001 — Action manifestly lacking any foundation in law)

20 February, 2023 No Comments

CELEX:62021TB0721: Case T-721/21: Order of the General Court of 7 December 2022 — Sunrise Medical and Sunrise Medical Logistics v Commission (Action for annulment — Customs union — Common Customs Tariff — Tariff and statistical nomenclature — Classification in the Combined Nomenclature — Tariff heading — Regulatory act entailing implementing measures — Lack of individual concern — Inadmissibility)

20 February, 2023 No Comments

CELEX:62021TB0717(01): Case T-717/21: Order of the General Court of 14 December 2022 — ICA Traffic v Commission (Action for annulment — Public procurement — Negotiated procedure without prior publication of a contract notice — Supply of disinfection robots to European hospitals in the context of the COVID-19 crisis — Maximum quantity of goods to be supplied under a framework contract — Act forming part of a purely contractual framework — Act not amenable to review — Inadmissibility)

20 February, 2023 No Comments

CELEX:62021TB0709: Case T-709/21: Order of the General Court of 7 December 2022 — WhatsApp Ireland v European Data Protection Board (Action for annulment — Protection of personal data — Draft decision of the lead supervisory authority — Resolution of disputes between supervisory authorities by the European Data Protection Board — Binding decision — Article 60(4) and Article 65(1)(a) of Regulation (EU) 2016/679 — Act not open to challenge — Preparatory act — Lack of individual concern)

20 February, 2023 No Comments

CELEX:62021TB0522: Case T-522/21: Order of the General Court of 19 December 2022 — XH v Commission (Staff case — Officials — Promotion — 2020 promotion exercise — Decision refusing to amend the applicant’s Sysper 2 file — Decision not to promote the applicant — Time limits for lodging an appeal — Public policy nature — Starting point — Application for legal aid — Suspension of time limits — Computation of time limits — Lateness — Unforeseeable circumstances or force majeure — Excusable error — Inadmissibility)

20 February, 2023 No Comments

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