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BAZA ZNANJA
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CELEX:62014CO0585: Sklep Sodišča (deveti senat) z dne 3. septembra 2015. # Petru Chiş (C-585/14) in Aurel Moldovan (C-587/14) proti Administrația Județeană a Finanțelor Publice Cluj in Sergiu Octav Co

On those grounds, the Court (Ninth Chamber) hereby rules:

1) Article 110 TFEU must be interpreted as meaning that it does not preclude a Member State from establishing a tax on motor vehicles, such as that provided by Law No. 9/2012, the January 6, 2012, concerning the tax on polluting emissions from motor vehicles (Legea nr. 9/2012 privind taxa pentru emisiile poluante provenite of autovehicule), which hits imported used vehicles on their first registration in that Member State and vehicles already registered in that Member State during the first transcript in the same State of the property right on them.

2) Article 110 TFEU must be interpreted as meaning that it precludes a Member State exempts from tax, such as that provided by Law No. 9/2012, the vehicles already registered for where a fee was paid previously in force, when the residual amount of that tax incorporated in the value of these vehicles is lower than the amount of the new tax. This is necessarily the case where the earlier tax should be reimbursed with interest because of its incompatibility with EU law.
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CELEX:62014TA0001: Case T-1/14: Judgment of the General Court of 26 June 2024 – Aluminios Cortizo and Cortizo Cartera v Commission (State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities)

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CELEX:62014TA0029: Joined Cases T-29/14 and T-31/14: Judgment of the General Court of 21 February 2024 — Telefónica Gestión Integral de Edificios y Servicios and Banco Santander v Commission (State aid — Aid granted by the Spanish authorities in favour of certain economic interest groupings (EIGs) and their investors — Tax scheme applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Decision declaring the aid partly incompatible with the internal market and ordering its partial recovery — Partial disappearance of the subject matter of the dispute — No need to adjudicate in part — New aid — Recovery — Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market — Division of

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CELEX:62014TA0316(01): Joined Cases T-316/14 RENV and T-148/19: Judgment of the General Court of 30 November 2022 — PKK v Council (Common foreign and security policy — Restrictive measures against the PKK with a view to combating terrorism — Freezing of funds — Common Position 2001/931/CFSP — Applicability to situations of armed conflict — Terrorist group — Factual basis of the fund-freezing decisions — Decision taken by a competent authority — Authority of a third State — Review — Proportionality — Obligation to state reasons — Rights of the defence — Right to effective judicial protection — Modification of the application)

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CELEX:62014TA0401: Joined Cases T-401/14, T-406/14 to T-408/14, T-415/14 to T-417/14, T-433/14, T-442/14 and T-443/14: Judgment of the General Court of 15 May 2024 – Duro Felguera and Others v Commission (State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Article 107(1) TFEU – Obligation to state reasons – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid

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CELEX:62014TA0508: Case T-508/14: Judgment of the General Court of 15 May 2024 – Naturgy Energy Group v Commission (State Aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Advantage – Imputability to the State – New aid – Recovery – Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of competences between the Commission and the nation

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CELEX:62014TA0509: Case T-509/14: Judgment of the General Court of 29 May 2024 – Decal España v Commission (State aid - Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors - Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) - Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part - Disappearance in part of the subject matter of the dispute - No need to adjudicate in part - New aid - Recovery - Contractual clauses protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market - Division of powers between the Commission and the national authorities)

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