maj 15, 2025 0 0 CELEX:62019CJ0042_SUM: Judgment of the Court (First Chamber) of 12 November 2020.#Sonaecom SGPS SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 4 – Concept of ‘taxable person’ – Mixed holding company – Article 17 – Right to deduct input VAT – Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies – Abandonment of proposed acquisition – Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments – Investm
maj 15, 2025 0 0 CELEX:62019CJ0044_SUM: Judgment of the Court (Fifth Chamber) of 3 December 2020.#Repsol Petróleo, SA v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced.#Case C-44/19.
maj 09, 2025 0 0 CELEX:62019CJ0046_SUM: Judgment of the Court (Second Chamber) of 22 April 2021.#Council of the European Union v Kurdistan Workers' Party (PKK).#Appeal – Common Foreign and Security Policy – Combating terrorism – Restrictive measures taken against certain persons and entities – Freezing of funds – Common Position 2001/931/CFSP – Article 1(3), (4) and (6) – Regulation (EC) No 2580/2001 – Article 2(3) – Retention of an organisation on the list of persons, groups and entities involved in terrorist acts – Conditions – Decision by a competent authority – Ongoing risk of involvement in terrorist activities – Factual basis of the decisions to freeze funds – Decision to review the national decision on which the initial inclusion was based – Obligation to state reasons.#Case C-46/19 P.
avgust 14, 2024 0 0 CELEX:62019CJ0050_RES: 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.#Case C-50/19 P.
avgust 14, 2024 0 0 CELEX:62019CJ0051_RES: Judgment of the Court (Grand Chamber) of 6 October 2021.#World Duty Free Group 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.
avgust 14, 2024 0 0 CELEX:62019CJ0052_RES: 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.#Case C-52/19 P.
avgust 14, 2024 0 0 CELEX:62019CJ0053_RES: 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.
avgust 14, 2024 0 0 CELEX:62019CJ0054_RES: 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.#Case C-54/19 P.
avgust 14, 2024 0 0 CELEX:62019CJ0055_RES: 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.#Case C-55/19 P.
maj 13, 2025 0 0 CELEX:62019CJ0056_SUM: Judgment of the Court (Second Chamber) of 10 February 2021.#RFA International, LP v European Commission.#Appeal – Dumping – Imports of ferro-silicon originating in Russia – Regulation (EC) No 1225/2009 – Article 11(9) and (10) – Rejection of applications for a refund of anti-dumping duties paid – Constructed export price – Assessment as to whether the anti-dumping duties have been reflected in the resale prices and subsequent selling prices in the European Union – Obligation to apply the same methodology as in the investigation which led to the imposition of the anti-dumping duty – Change in circumstances – Deduction of anti-dumping duties paid – Conclusive evidence.#Case C-56/19 P.