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4615616b-4205-4fd6-8e3b-b575ff017feb

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Records

Record· CJCELEX 62005CJ0076decided

Judgment of the Court (Grand Chamber) of 11 September 2007.#Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Article 8 A of the EC Treaty (now, after amendment, Article 18 EC) - European Citizenship - Article 59 of the EC Treaty (now, after amendment, Article 49 EC) - Freedom to provide services - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments.#Case C-76/05.

European Union · Court of Justice of the European Union · 11 September 2007

Record· CJCELEX 62004CJ0522decided

Judgment of the Court (Second Chamber) of 5 July 2007.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of movement for workers - Freedom to provide services - Freedom of establishment - Free movement of capital - Articles 28, 31, 36 and 40 of the Agreement on the European Economic Area - Directive 2002/83/EC - Tax legislation providing for less favourable treatment of contributions to occupational pension schemes paid to insurance undertakings established abroad - Taxation in Belgium of capital and surrender values paid to beneficiaries who have transferred their residence abroad - Tax convention preventing double taxation - Representative responsible.#Case C-522/04.

European Union · Court of Justice of the European Union · 5 July 2007

Record· CJCELEX 62005CJ0356decided

Judgment of the Court (First Chamber) of 19 April 2007.#Elaine Farrell v Alan Whitty, Minister for the Environment, Ireland, Attorney General and Motor Insurers Bureau of Ireland (MIBI).#Reference for a preliminary ruling: High Court - Ireland.#Compulsory insurance for civil liability in respect of motor vehicles - Directives 72/166/EEC, 84/5/EEC and 90/232/EEC - Injuries to the passengers of a vehicle - Part of a vehicle not adapted for the carriage of seated passengers.#Case C-356/05.

European Union · Court of Justice of the European Union · 19 April 2007

Record· CJCELEX 62004CJ0150decided

Judgment of the Court (Grand Chamber) of 30 January 2007.#Commission of the European Communities v Kingdom of Denmark.#Failure of a Member State to fulfil obligations - Freedom of movement for workers - Freedom to provide services - Free movement of capital - Freedom of establishment - Income tax - Pensions - Policy taken out with a pension institution in another Member State - Tax legislation - Limitation on the deductibility or exemption from taxable income of contributions paid into a pension scheme - Overriding reasons in the public interest - Effectiveness of supervision of taxation - Cohesion of the tax system - Symmetry of the tax system - Double taxation convention.#Case C-150/04.

European Union · Court of Justice of the European Union · 30 January 2007

Record· CJCELEX 62005CJ0370decided

Judgment of the Court (Third Chamber) of 25 January 2007.#Criminal proceedings against Uwe Kay Festersen.#Reference for a preliminary ruling: Vestre Landsret - Denmark.#Freedom of establishment - Free movement of capital - Articles 43 EC and 56 EC - Restrictions on the acquisition of agricultural property - Requirement that the acquirer take up fixed residence on the agricultural property.#Case C-370/05.

European Union · Court of Justice of the European Union · 25 January 2007

Record· CJCELEX 62005CJ0315decided

Judgment of the Court (Second Chamber) of 23 November 2006.#Lidl Italia Srl v Comune di Arcole (VR).#Reference for a preliminary ruling: Giudice di pace di Monselice - Italy.#Directive 2000/13/EC - Labelling of foodstuffs to be delivered as such to the ultimate consumer - Scope of the obligations under Articles 2, 3 and 12 - Compulsory statement of the alcoholic strength by volume for certain alcoholic beverages - Alcoholic beverage produced in a Member State other than that in which the distributor is established - "Amaro alle erbe' - Actual alcoholic strength by volume lower than that appearing on the label - Overstepping of the tolerance - Administrative fine - Liability of the distributor.#Case C-315/05.

European Union · Court of Justice of the European Union · 23 November 2006

Record· CJCELEX 62005CJ0346decided

Judgment of the Court (Fifth Chamber) of 9 November 2006.#Monique Chateignier v Office national de l'emploi (ONEM).#Reference for a preliminary ruling: Cour du travail de Liège - Belgium.#Reference for a preliminary ruling - Article 39 EC and Articles 3 and 67 of Regulation (EEC) No 1408/71 - Grant of unemployment benefit subject to the completion of a period of employment in the competent Member State.#Case C-346/05.

European Union · Court of Justice of the European Union · 9 November 2006

Record· CJCELEX 62005CJ0068decided

Judgment of the Court (First Chamber) of 26 October 2006.#Koninklijke Coöperatie Cosun UA v Commission of the European Communities.#Appeal - Agriculture - Common organisation of the markets - Sugar - Article 26 of Regulation (EEC) No 1785/81 and Article 3 of Regulation (EEC) No 2670/81- Charge owing for C Sugar disposed of on the internal market - Application for remission - Equity clause laid down in Article 13 of Regulation (EEC) No 1430/79 - "Import or export duties' - Principles of equality and legal certainty - Equity.#Case C-68/05 P.

European Union · Court of Justice of the European Union · 26 October 2006

Record· CJCELEX 62005CJ0275decided

Judgment of the Court (First Chamber) of 26 October 2006.#Alois Kibler jun. v Land Baden-Württemberg.#Reference for a preliminary ruling: Verwaltungsgericht Sigmaringen - Germany.#Milk and milk products - Article 5c of Regulation (EEC) No 804/68 - Additional levy in the milk and milk products sector - Regulations (EEC) Nos 857/84, 590/85 and 1546/88 - Transfer of the reference quantity following the return of part of a holding - Landlord who is not himself a producer of milk or milk products - Rural lease voluntarily brought to an end.#Case C-275/05.

European Union · Court of Justice of the European Union · 26 October 2006

Record· CJCELEX 62004CJ0248decided

Judgment of the Court (First Chamber) of 26 October 2006.#Koninklijke Coöperatie Cosun UA v Minister van Landbouw, Natuur en Voedselkwaliteit.#Reference for a preliminary ruling: College van Beroep voor het bedrijfsleven - Netherlands.#Preliminary reference - Agriculture - Common organisation of the markets - Sugar - Article 26 of Regulation (EEC) No 1785/81 and Article 3 of Regulation (EEC) No 2670/81- Charge due for C Sugar disposed of on the internal market - Inapplicability of Article 13 of Regulation (EEC) No 1430/79 - No possibility of repayment or remission on grounds of equity - Validity of Regulation (EEC) No 1785/81 and Regulation No 2670/81 - Principles of equality and legal certainty - Equity.#Case C-248/04.

European Union · Court of Justice of the European Union · 26 October 2006

Record· CJCELEX 62004CJ0275decided

Judgment of the Court (First Chamber) of 5 October 2006.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - External Community transit - Regulations (EEC) No 2913/92 and No 2454/93 - Communities' own resources - Making available - Time-limits - Default interest - Failure to keep and communicate supporting documents relating to the establishment and making available of own resources.#Case C-275/04.

European Union · Court of Justice of the European Union · 5 October 2006

Report· CCCELEX 62005CC0356decided

Opinion of Advocate General Stix-Hackl delivered on 5 October 2006.#Elaine Farrell v Alan Whitty, Minister for the Environment, Ireland, Attorney General and Motor Insurers Bureau of Ireland (MIBI).#Reference for a preliminary ruling: High Court - Ireland.#Compulsory insurance for civil liability in respect of motor vehicles - Directives 72/166/EEC, 84/5/EEC and 90/232/EEC - Injuries to the passengers of a vehicle - Part of a vehicle not adapted for the carriage of seated passengers.#Case C-356/05.

European Union · Court of Justice of the European Union · 5 October 2006

Report· CCCELEX 62005CC0370decided

Opinion of Advocate General Stix-Hackl delivered on 3 October 2006.#Criminal proceedings against Uwe Kay Festersen.#Reference for a preliminary ruling: Vestre Landsret - Denmark.#Freedom of establishment - Free movement of capital - Articles 43 EC and 56 EC - Restrictions on the acquisition of agricultural property - Requirement that the acquirer take up fixed residence on the agricultural property.#Case C-370/05.

European Union · Court of Justice of the European Union · 3 October 2006

Report· CCCELEX 62004CC0522decided

Opinion of Advocate General Stix-Hackl delivered on 3 October 2006.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of movement for workers - Freedom to provide services - Freedom of establishment - Free movement of capital - Articles 28, 31, 36 and 40 of the Agreement on the European Economic Area - Directive 2002/83/EC - Tax legislation providing for less favourable treatment of contributions to occupational pension schemes paid to insurance undertakings established abroad - Taxation in Belgium of capital and surrender values paid to beneficiaries who have transferred their residence abroad - Tax convention preventing double taxation - Representative responsible.#Case C-522/04.

European Union · Court of Justice of the European Union · 3 October 2006

Record· CJCELEX 62004CJ0452decided

Judgment of the Court (Grand Chamber) of 3 October 2006.#Fidium Finanz AG v Bundesanstalt für Finanzdienstleistungsaufsicht.#Reference for a preliminary ruling: Verwaltungsgericht Frankfurt am Main - Germany.#Freedom to provide services - Free movement of capital - Companies established in non-member countries - Activity entirely or principally directed towards the territory of a Member State - Grant of credit on a commercial basis - Requirement of prior authorisation in the Member State in which the service is provided.#Case C-452/04.

European Union · Court of Justice of the European Union · 3 October 2006

Record· CJCELEX 62003CJ0475decided

Judgment of the Court (Grand Chamber) of 3 October 2006.#Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona.#Reference for a preliminary ruling: Commissione tributaria provinciale di Cremona - Italy.#Sixth VAT Directive - Article 33(1) - Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes - Definition of 'turnover taxes' - Italian regional tax on productive activities.#Case C-475/03.

European Union · Court of Justice of the European Union · 3 October 2006

Report· CCCELEX 62005CC0076decided

Opinion of Advocate General Stix-Hackl delivered on 21 September 2006.#Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Article 8 A of the EC Treaty (now, after amendment, Article 18 EC) - European Citizenship - Article 59 of the EC Treaty (now, after amendment, Article 49 EC) - Freedom to provide services - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments.#Case C-76/05.

European Union · Court of Justice of the European Union · 21 September 2006

Record· CJCELEX 62004CJ0506decided

Judgment of the Court (Grand Chamber) of 19 September 2006.#Graham J. Wilson v Ordre des avocats du barreau de Luxembourg.#Reference for a preliminary ruling: Cour administrative - Luxembourg.#Freedom of establishment - Directive 98/5/EC - Practice of the profession of lawyer on a permanent basis in a Member State other than that in which the qualification was obtained - Conditions for registration with the competent authority in the host Member State - Prior examination of knowledge of the languages of the host Member State - Remedy before a court or tribunal in accordance with domestic law.#Case C-506/04.

European Union · Court of Justice of the European Union · 19 September 2006

Record· CJCELEX 62005CJ0193decided

Judgment of the Court (Grand Chamber) of 19 September 2006.#Commission of the European Communities v Grand Duchy of Luxemburg.#Failure of a Member State to fulfil obligations - Freedom of establishment - Directive 98/5/EC - Practice of the profession of lawyer on a permanent basis in a Member State other than that in which the qualification was obtained - Prior examination of knowledge of the languages of the host Member State - Prohibition on being a person authorised to accept service (domiciliataire) on behalf of companies - Requirement to produce each year the certificate of registration with the competent authority of the home Member State.#Case C-193/05.

European Union · Court of Justice of the European Union · 19 September 2006