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Records

Record· CJCELEX 62005CJ0005decided

Judgment of the Court (Third Chamber) of 23 November 2006.#Staatssecretaris van Financiën v B. F. Joustra.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination.#Case C-5/05.

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

Record· CJCELEX 62005CJ0065decided

Judgment of the Court (Second Chamber) of 26 October 2006.#Commission of the European Communities v Hellenic Republic.#Failure of a Member State to fulfil obligations - Articles 28 EC and 30 EC - Free movement of goods - Article 43 EC - Freedom of establishment - Article 49 EC - Freedom to provide services - Prohibition on the installation and operation of electrical, electromechanical and electronic games subject to criminal or administrative sanctions - Directive 98/34/EC - Technical standards and regulations - National legislation applicable to electrical, electromechanical and electronic games.#Case C-65/05.

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

Record· CJCELEX 62004CJ0368decided

Judgment of the Court (Third Chamber) of 5 October 2006.#Transalpine Ölleitung in Österreich GmbH and Others v Finanzlandesdirektion für Tirol and Others.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#State aid - Last sentence of Article 88(3) EC - Partial rebate on energy taxes - Failure to give notice of the aid - Commission decision - Declaration of the compatibility of the aid with the common market in respect of a particular period in the past - Effect on rebate applications made by undertakings not benefiting from the aid - Powers of national courts and tribunals.#Case C-368/04.

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

Record· CJCELEX 62004CJ0167decided

Judgment of the Court (Second Chamber) of 21 September 2006.#JCB Service v Commission of the European Communities.#Appeals - Cartels - Article 81 EC - Distribution agreements - Concerted practices - Notification - Form A/B - Application for exemption - Rejection - Duration of the assessment of the notification procedure - Rights of the defence - Presumption of innocence - Complaint - Infringement - General prohibition on passive sales - Limitation of the sources of supply - New pleas in law - Fines - Guidelines - Gravity of the infringement - Duration - Attenuating circumstances - Cross-appeal - Aggravating circumstances.#Case C-167/04 P.

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

Record· CJCELEX 62005CJ0196decided

Judgment of the Court (Sixth Chamber) of 8 June 2006.#Sachsenmilch AG v Oberfinanzdirektion Nürnberg.#Reference for a preliminary ruling: Finanzgericht München - Germany.#Common Customs Tariff - Tariff classification - Combined Nomenclature - Subheading 0406 10 (fresh cheese) - Annex I to Regulation (EEC) No 2658/87 as amended by Regulation (EC) No 1832/2002 - Tariff classification of pizza mozzarella in block form that has been stored after its manufacture for one to two weeks at a low temperature.#Case C-196/05.

European Union · Court of Justice of the European Union · 8 June 2006

Record· CJCELEX 62004CJ0423decided

Judgment of the Court (First Chamber) of 27 April 2006.#Sarah Margaret Richards v Secretary of State for Work and Pensions.#Reference for a preliminary ruling: Social Security Commissioner - United Kingdom.#Equal treatment for men and women in matters of social security - Directive 79/7/EEC - Refusal to award a retirement pension at the age of 60 to a transsexual who has undergone male-to-female gender reassignment surgery.#Case C-423/04.

European Union · Court of Justice of the European Union · 27 April 2006

Record· CJCELEX 62004CJ0421decided

Judgment of the Court (First Chamber) of 9 March 2006.#Matratzen Concord AG v Hukla Germany SA.#Reference for a preliminary ruling: Audiencia Provincial de Barcelona - Spain.#Reference for a preliminary ruling - Article 3(1)(b) and (c) of Directive 89/104/EEC - Grounds for refusal to register - Articles 28 EC and 30 EC - Free movement of goods - Measure having equivalent effect to a quantitative restriction - Justification - Protection of industrial and commercial property - National word mark registered in a Member State - Trade mark consisting of a term borrowed from the language of another Member State in which it is devoid of distinctive character and/or descriptive of the goods in respect of which the trade mark was registered.#Case C-421/04.

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

Record· CJCELEX 62004CJ0493decided

Judgment of the Court (Third Chamber) of 9 March 2006.#L. H. Piatkowski v Inspecteur van de Belastingdienst grote ondernemingen Eindhoven.#Reference for a preliminary ruling: Gerechtshof te 's-Hertogenbosch - Netherlands.#Freedom of movement for workers - Social security - Person simultaneously employed in one Member State and self-employed in another Member State - Person subject to the social security legislation of each of those States - Regulation (EEC) No 1408/71 - Article 14c(b) and Annex VII - Social security contributions levied on interest paid by a company established in one Member State to a person resident in another Member State.#Case C-493/04.

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

Record· CJCELEX 62004CJ0201decided

Judgment of the Court (Second Chamber) of 23 February 2006.#Belgische Staat v Molenbergnatie NV.#Reference for a preliminary ruling: Hof van beroep te Antwerpen - Belgium.#Community Customs Code - Post-clearance recovery of import or export duties - Duty to notify the debtor of the amount of duty owed as soon as it has been entered in the accounts and before the expiry of a period of three years from the date when the debt was incurred - Definition of "appropriate procedures'.#Case C-201/04.

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

Record· CJCELEX 62004CJ0222decided

Judgment of the Court (Second Chamber) of 10 January 2006.#Ministero dell'Economia e delle Finanze v Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato and Cassa di Risparmio di San Miniato SpA.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#State aid - Articles 87 EC and 88 EC - Banks - Banking foundations - Meaning of ‘undertaking’ - Relief from direct tax on dividends received by banking foundations - Categorisation as State aid - Compatibility with the common market - Commission Decision 2003/146/EC - Determination of validity - Inadmissibility - Articles 12 EC, 43 EC and 56 EC - Principle of non-discrimination - Freedom of establishment - Free movement of capital.#Case C-222/04.

European Union · Court of Justice of the European Union · 10 January 2006

Record· CJCELEX 62004CJ0151decided

Judgment of the Court (First Chamber) of 15 December 2005.#Criminal proceedings against Claude Nadin, Nadin-Lux SA (C-151/04) and Jean-Pascal Durré (C-152/04).#Reference for a preliminary ruling: Tribunal de police de Neufchâteau - Belgium.#Free movement of persons and services - Concept of "worker' - Condition of a relationship of subordination - Motor vehicle - Made available to the worker by the employer - Vehicle registered abroad - Employer established in another Member State - Registration and taxation of the motor vehicle.#Joined cases C-151/04 and C-152/04.

European Union · Court of Justice of the European Union · 15 December 2005

Report· CCCELEX 62004CC0167decided

Opinion of Mr Advocate General Jacobs delivered on 15 December 2005.#JCB Service v Commission of the European Communities.#Appeals - Cartels - Article 81 EC - Distribution agreements - Concerted practices - Notification - Form A/B - Application for exemption - Rejection - Duration of the assessment of the notification procedure - Rights of the defence - Presumption of innocence - Complaint - Infringement - General prohibition on passive sales - Limitation of the sources of supply - New pleas in law - Fines - Guidelines - Gravity of the infringement - Duration - Attenuating circumstances - Cross-appeal - Aggravating circumstances.#Case C-167/04 P.

European Union · Court of Justice of the European Union · 15 December 2005

Report· CCCELEX 62004CC0423decided

Opinion of Mr Advocate General Jacobs delivered on 15 December 2005.#Sarah Margaret Richards v Secretary of State for Work and Pensions.#Reference for a preliminary ruling: Social Security Commissioner - United Kingdom.#Equal treatment for men and women in matters of social security - Directive 79/7/EEC - Refusal to award a retirement pension at the age of 60 to a transsexual who has undergone male-to-female gender reassignment surgery.#Case C-423/04.

European Union · Court of Justice of the European Union · 15 December 2005

Record· CJCELEX 62004CJ0033decided

Judgment of the Court (Second Chamber) of 8 December 2005.#Commission of the European Communities v Grand Duchy of Luxemburg.#Failure of a Member State to fulfil obligations - Telecommunications - Directive 97/33/EC - Article 7(5) - Obligation to verify the compliance of cost accounting systems by a competent independent body and to publish a statement of compliance - Directive 98/10/EC - Article 18(1) and (2) - Failure to apply correctly the measures adopted as regards verification of the compliance of the cost accounting system by the national regulatory authority and the annual publication of a statement of compliance - Admissibility - Interest in bringing proceedings - Pre-litigation procedure - Rights of the defence - Directives 2002/19/EC, 2002/21/EC and 2002/22/EC - Transitional provisions - Member States to refrain, during the period laid down for transposition of a directive, from taking any measures liable seriously to compromise the result prescribed by that directive - Reference interconnection offers.#Case C-33/04.

European Union · Court of Justice of the European Union · 8 December 2005

Record· CJCELEX 62004CJ0213decided

Judgment of the Court (Third Chamber) of 1 december 2005.#Ewald Burtscher v Josef Stauderer.#Reference for a preliminary ruling: Oberster Gerichtshof - Austria.#Free movement of capital - Article 56 EC - Declaration procedure in respect of the acquisition of built-on land - Retroactive invalidity of the transaction if declaration by the purchaser is submitted after the due date.#Case C-213/04.

European Union · Court of Justice of the European Union · 1 December 2005

Report· CCCELEX 62005CC0005decided

Opinion of Mr Advocate General Jacobs delivered on 1 December 2005.#Staatssecretaris van Financiën v B. F. Joustra.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination.#Case C-5/05.

European Union · Court of Justice of the European Union · 1 December 2005

Report· CCCELEX 62004CC0368decided

Opinion of Mr Advocate General Jacobs delivered on 29 November 2005.#Transalpine Ölleitung in Österreich GmbH and Others v Finanzlandesdirektion für Tirol and Others.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#State aid - Last sentence of Article 88(3) EC - Partial rebate on energy taxes - Failure to give notice of the aid - Commission decision - Declaration of the compatibility of the aid with the common market in respect of a particular period in the past - Effect on rebate applications made by undertakings not benefiting from the aid - Powers of national courts and tribunals.#Case C-368/04.

European Union · Court of Justice of the European Union · 29 November 2005

Report· CCCELEX 62004CC0421decided

Opinion of Mr Advocate General Jacobs delivered on 24 November 2005.#Matratzen Concord AG v Hukla Germany SA.#Reference for a preliminary ruling: Audiencia Provincial de Barcelona - Spain.#Reference for a preliminary ruling - Article 3(1)(b) and (c) of Directive 89/104/EEC - Grounds for refusal to register - Articles 28 EC and 30 EC - Free movement of goods - Measure having equivalent effect to a quantitative restriction - Justification - Protection of industrial and commercial property - National word mark registered in a Member State - Trade mark consisting of a term borrowed from the language of another Member State in which it is devoid of distinctive character and/or descriptive of the goods in respect of which the trade mark was registered.#Case C-421/04.

European Union · Court of Justice of the European Union · 24 November 2005

Report· CCCELEX 62004CC0493decided

Opinion of Mr Advocate General Jacobs delivered on 17 November 2005.#L. H. Piatkowski v Inspecteur van de Belastingdienst grote ondernemingen Eindhoven.#Reference for a preliminary ruling: Gerechtshof te 's-Hertogenbosch - Netherlands.#Freedom of movement for workers - Social security - Person simultaneously employed in one Member State and self-employed in another Member State - Person subject to the social security legislation of each of those States - Regulation (EEC) No 1408/71 - Article 14c(b) and Annex VII - Social security contributions levied on interest paid by a company established in one Member State to a person resident in another Member State.#Case C-493/04.

European Union · Court of Justice of the European Union · 17 November 2005

Record· CJCELEX 62004CJ0316decided

Judgment of the Court (Second Chamber) of 10 November 2005.#Stichting Zuid-Hollandse Milieufederatie v College voor de toelating van bestrijdingsmiddelen.#Reference for a preliminary ruling: College van Beroep voor het bedrijfsleven - Netherlands.#Authorisation for the placing of plant protection and biocidal products on the market - Directive 91/414/EEC - Article 8 - Directive 98/8/EC - Article 16 - Power of Member States during the transitional period.#Case C-316/04.

European Union · Court of Justice of the European Union · 10 November 2005

Report· CCCELEX 62004CC0222decided

Opinion of Mr Advocate General Jacobs delivered on 27 October 2005.#Ministero dell'Economia e delle Finanze v Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato and Cassa di Risparmio di San Miniato SpA.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#State aid - Articles 87 EC and 88 EC - Banks - Banking foundations - Meaning of ‘undertaking’ - Relief from direct tax on dividends received by banking foundations - Categorisation as State aid - Compatibility with the common market - Commission Decision 2003/146/EC - Determination of validity - Inadmissibility - Articles 12 EC, 43 EC and 56 EC - Principle of non-discrimination - Freedom of establishment - Free movement of capital.#Case C-222/04.

European Union · Court of Justice of the European Union · 27 October 2005