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101 records in EU in 2023

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,153United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62021CJ0670decided

Judgment of the Court (First Chamber) of 12 October 2023.#BA v Finanzamt X.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Taxation – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Movement of capital between Member States and third countries – Immovable property located in a third country – More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area – Restriction – Justification – Housing policy – Effectiveness of fiscal supervision.#Case C-670/21.

European Union · Court of Justice of the European Union · 12 October 2023

Record· TOCELEX 62014TO0484decided

Order of the General Court (Eighth Chamber) of 11 October 2023.#Monthisa Residencial, SA v European Commission.#Action for annulment – 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 – Failure to comply with procedural requirements – Manifest inadmissibility in part – Selective nature – Effect on trade between Member States – Adverse effect on competition – Legitimate expectations – Legal certainty – Action manifestly lacking any foundation in law in part.#Case T-484/14.

European Union · Court of Justice of the European Union · 11 October 2023

Record· TOCELEX 62014TO0484_INFdecided

Order of the General Court (Eighth Chamber) of 11 October 2023.#Monthisa Residencial, SA v European Commission.#Action for annulment – 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 – Failure to comply with procedural requirements – Manifest inadmissibility in part – Selective nature – Effect on trade between Member States – Adverse effect on competition – Legitimate expectations – Legal certainty – Action manifestly lacking any foundation in law in part.#Case T-484/14.

European Union · Court of Justice of the European Union · 11 October 2023

Record· CJCELEX 62022CJ0505_SUMdecided

Judgment of the Court (Seventh Chamber) of 5 October 2023.#Deco Proteste - Editores Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value.#Case C-505/22.

European Union · Court of Justice of the European Union · 5 October 2023

Record· CJCELEX 62022CJ0146_SUMdecided

Judgment of the Court (Eighth Chamber) of 5 October 2023.#YD v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services.#Case C-146/22.

European Union · Court of Justice of the European Union · 5 October 2023

Record· COCELEX 62023CO0151_INFdecided

Order of the Court (Eighth Chamber) of 5 October 2023.#ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 183 – Excess VAT – Late refund – Taxable person’s entitlement to interest for late payment – Methods of application – Procedural autonomy of the Member States – Principles of effectiveness and fiscal neutrality – National legislation setting the starting point for the calculation of interest for late payment at a date later than that on which the refund would have had to be made had a tax investigation not been carried out.#Case C-151/23.

European Union · Court of Justice of the European Union · 5 October 2023

Record· CJCELEX 62022CJ0355decided

Judgment of the Court (Sixth Chamber) of 5 October 2023.#BV Osteopathie Van Hauwermeiren v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Maintenance of the effects of national legislation incompatible with EU law.#Case C-355/22.

European Union · Court of Justice of the European Union · 5 October 2023

Record· CJCELEX 62022CJ0146decided

Judgment of the Court (Eighth Chamber) of 5 October 2023.#YD v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services.#Case C-146/22.

European Union · Court of Justice of the European Union · 5 October 2023

Record· COCELEX 62023CO0151decided

Order of the Court (Eighth Chamber) of 5 October 2023.#ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky.#Request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 183 – Excess VAT – Late refund – Taxable person’s entitlement to interest for late payment – Methods of application – Procedural autonomy of the Member States – Principles of effectiveness and fiscal neutrality – National legislation setting the starting point for the calculation of interest for late payment at a date later than that on which the refund would have had to be made had a tax investigation not been carried out.#Case C-151/23.

European Union · Court of Justice of the European Union · 5 October 2023

Record· CJCELEX 62022CJ0505decided

Judgment of the Court (Seventh Chamber) of 5 October 2023.#Deco Proteste - Editores Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value.#Case C-505/22.

European Union · Court of Justice of the European Union · 5 October 2023

Record· CJCELEX 62022CJ0508_SUMdecided

Judgment of the Court (Eighth Chamber) of 28 September 2023.#KL and PO v Administrația Județeană a Finanțelor Publice Brașov.#Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Repayment of a tax levied by a Member State in breach of EU law – Tax on the first registration of a motor vehicle – Incorporation of the tax in the market value of the vehicle in respect of which that tax was paid – Transfer to a subsequent purchaser of the vehicle of the right to reimbursement.#Case C-508/22.

European Union · Court of Justice of the European Union · 28 September 2023

Report· CCCELEX 62022CC0509decided

Opinion of Advocate General Collins delivered on 28 September 2023.#Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper.#Case C-509/22.

European Union · Court of Justice of the European Union · 28 September 2023

Report· CCCELEX 62022CC0341decided

Opinion of Advocate General Collins delivered on 28 September 2023.#Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Concept of taxable person – Principle of fiscal neutrality – Principle of proportionality – Non-operating company – National legislation denying the right of deduction, refund or offsetting of input VAT.#Case C-341/22.

European Union · Court of Justice of the European Union · 28 September 2023

Record· CJCELEX 62022CJ0508decided

Judgment of the Court (Eighth Chamber) of 28 September 2023.#KL and PO v Administrația Județeană a Finanțelor Publice Brașov.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Repayment of a tax levied by a Member State in breach of EU law – Tax on the first registration of a motor vehicle – Incorporation of the tax in the market value of the vehicle in respect of which that tax was paid – Transfer to a subsequent purchaser of the vehicle of the right to reimbursement.#Case C-508/22.

European Union · Court of Justice of the European Union · 28 September 2023

Record· CJCELEX 62020CJ0692decided

Judgment of the Court (First Chamber) of 28 September 2023.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Judgment of the Court finding a failure to fulfil obligations – Failure to comply with the judgment – Directive 95/60/EC – Fiscal marking of gas oils – Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community – Protocol on Ireland and Northern Ireland – Continuation of the infringement after the end of the transition period as regards Northern Ireland – Article 260(2) TFEU – Pecuniary penalties – Lump sum – Gravity of the infringement – Payment capacity.#Case C-692/20.

European Union · Court of Justice of the European Union · 28 September 2023

Record· TJCELEX 62015TJ0012_RESdecided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Banco Santander, SA and Others v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Cases T-12/15, T-158/15 and T-258/15.

European Union · Court of Justice of the European Union · 27 September 2023

Record· TJCELEX 62015TJ0252decided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Ferrovial, SA and Others v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Cases T-252/15 and T-257/15.

European Union · Court of Justice of the European Union · 27 September 2023

Record· TJCELEX 62015TJ0256decided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Telefónica SA and Iberdrola, SA v European Commission.#State Aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Cases T-256/15 and T-260/15.

European Union · Court of Justice of the European Union · 27 September 2023

Record· TJCELEX 62015TJ0253decided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Sociedad General de Aguas de Barcelona, SA v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Case T-253/15.

European Union · Court of Justice of the European Union · 27 September 2023

Record· TJCELEX 62015TJ0012decided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Banco Santander, SA and Others v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Cases T-12/15, T-158/15 and T-258/15.

European Union · Court of Justice of the European Union · 27 September 2023

Record· TJCELEX 62015TJ0256_INFdecided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Telefónica SA and Iberdrola, SA v European Commission.#State Aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Cases T-256/15 and T-260/15.

European Union · Court of Justice of the European Union · 27 September 2023

Record· TJCELEX 62015TJ0253_INFdecided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Sociedad General de Aguas de Barcelona, SA v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Case T-253/15.

European Union · Court of Justice of the European Union · 27 September 2023

Record· TJCELEX 62015TJ0252_INFdecided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Ferrovial, SA and Others v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Cases T-252/15 and T-257/15.

European Union · Court of Justice of the European Union · 27 September 2023

Record· TJCELEX 62014TJ0826_INFdecided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Kingdom of Spain v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Case T-826/14.

European Union · Court of Justice of the European Union · 27 September 2023

Record· TJCELEX 62014TJ0826decided

Judgment of the General Court (Eighth Chamber) of 27 September 2023.#Kingdom of Spain v European Commission.#State aid – Aid scheme implemented by Spain – Deduction of corporation tax allowing companies which are tax resident in Spain to amortise goodwill resulting from the indirect acquisition of shareholdings in non-resident companies through the direct acquisition of shareholdings in non-resident holding companies – Decision declaring the aid scheme unlawful and incompatible with the internal market and ordering the recovery of the aid paid out – Decision 2011/5/EC – Decision 2011/282/EU – Scope – Withdrawal of an act – Legal certainty – Legitimate expectations.#Case T-826/14.

European Union · Court of Justice of the European Union · 27 September 2023

Record· CJCELEX 62021CJ0831_SUMdecided

Arrêt de la Cour (deuxième chambre) du 21 septembre 2023.#Fachverband Spielhallen eV et LM contre Commission européenne.#Pourvoi – Aides d’État – Article 107, paragraphe 1, TFUE – Notion d’“aide” – Condition relative à l’avantage sélectif – Traitement fiscal réservé aux exploitants de casinos publics en Allemagne – Prélèvement sur les bénéfices – Déductibilité partielle des montants acquittés au titre de ce prélèvement de l’assiette de l’impôt sur le revenu ou sur les sociétés et de la taxe professionnelle – Décision de la Commission européenne – Rejet d’une plainte au terme de la phase préliminaire d’examen au motif de l’absence d’une aide d’État constituée par cette déductibilité – Constatation distincte de l’inexistence d’un avantage économique et d’une absence de sélectivité – Recours devant le Tribunal de l’Union européenne limité à la constatation de l’absence de sélectivité – Caractère inopérant du recours – Identification par la Commission du système de référence ou régime fiscal “normal” – Interprétation à cette fin du droit fiscal national applicable – Qualification du prélèvement sur les bénéfices d’“impôt spécial” déductible au titre des “dépenses induites par les opérations commerciales” – Principe ne ultra petita.#Affaire C-831/21 P.

European Union · Court of Justice of the European Union · 21 September 2023

Record· CJCELEX 62022CJ0164_SUMdecided

Judgment of the Court (First Chamber) of 21 September 2023.#Ministerio Fiscal v Juan.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Grounds for non-execution – Point 2 of Article 3 – Principle ne bis in idem – Concept of ‘same acts’ – Set of concrete circumstances which are inextricably linked together – Fraudulent activities carried out by the requested person in two Member States, through two separate legal entities and to the detriment of different victims.#Case C-164/22.

European Union · Court of Justice of the European Union · 21 September 2023

Report· CCCELEX 62022CC0442decided

Opinion of Advocate General Kokott delivered on 21 September 2023.#P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Obligation to pay – Person who enters VAT on an invoice – Person liable to pay VAT – Fake invoices issued by an employee including the employer’s details without its knowledge or consent – Employer due diligence.#Case C-442/22.

European Union · Court of Justice of the European Union · 21 September 2023

Record· CJCELEX 62021CJ0831decided

Judgment of the Court (Second Chamber) of 21 September 2023.#Fachverband Spielhallen eV and LM v European Commission.#Appeal – State aid – Article 107(1) TFEU – Concept of ‘aid’ – Condition relating to selective advantage – Tax treatment of operators of public casinos in Germany – Levy on the profits – Partial deductibility of the amounts paid in respect of that levy from the tax base for income or corporation tax and trade tax – Decision of the European Commission – Rejection of a complaint at the end of the preliminary examination stage on the ground that that deductibility does not constitute State aid – Separate finding of no economic advantage and no selectivity – Action before the General Court of the European Union limited to the finding of no selectivity – Action deemed ineffective – Identification by the Commission of the reference system or ‘normal’ tax system – Interpretation for that purpose of the applicable national tax law – Classification of the levy on the profits as a ‘special tax’ deductible in respect of ‘costs associated with commercial transactions’ – Principle ne ultra petita.#Case C-831/21 P.

European Union · Court of Justice of the European Union · 21 September 2023

Record· CJCELEX 62022CJ0164decided

Judgment of the Court (First Chamber) of 21 September 2023.#Ministerio Fiscal v Juan.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Grounds for non-execution – Point 2 of Article 3 – Principle ne bis in idem – Concept of ‘same acts’ – Set of concrete circumstances which are inextricably linked together – Fraudulent activities carried out by the requested person in two Member States, through two separate legal entities and to the detriment of different victims.#Case C-164/22.

European Union · Court of Justice of the European Union · 21 September 2023

Record· TJCELEX 62016TJ0266_INFdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Capsugel Belgium and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-266/16, T-324/16, T-351/16, T-363/16, T-371/16 and T-388/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0278_INFdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Atlas Copco Airpower and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-278/16 and T-370/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0467_INFdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Flir Systems Trading Belgium and Henkel Belgium, anciennement Henkel Electronic Materials (Belgium) v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-467/16 and T-681/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0373_INFdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Victaulic Europe v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Case T-373/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0201_INFdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Soudal NV and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-201/16, T-335/16, T-357/16 and T-369/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0858_INFdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Dow Silicones Corp., anciennement Dow Corning Corp. and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-858/16 and T-867/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0637_INFdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#ZF CV Systems Europe, anciennement Wabco Europe v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity.#Case T-637/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0420_INFdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#St. Jude Medical Coordination Center (SJM Coordination Center) v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Case T-420/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0420decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#St. Jude Medical Coordination Center (SJM Coordination Center) v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Case T-420/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0201decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Soudal NV and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-201/16, T-335/16, T-357/16 and T-369/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0637decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#ZF CV Systems Europe, anciennement Wabco Europe v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity.#Case T-637/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0373decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Victaulic Europe v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Case T-373/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0467decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Flir Systems Trading Belgium and Henkel Belgium, anciennement Henkel Electronic Materials (Belgium) v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-467/16 and T-681/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0266decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Capsugel Belgium and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-266/16, T-324/16, T-351/16, T-363/16, T-371/16 and T-388/16.

European Union · Court of Justice of the European Union · 20 September 2023

Record· TJCELEX 62016TJ0278decided

Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Atlas Copco Airpower and Others v European Commission.#State aid – Aid scheme put into effect by Belgium – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted – Tax ruling – Taxable profit – Excess profit exemption – Advantage – Selectivity – Recovery.#Cases T-278/16 and T-370/16.

European Union · Court of Justice of the European Union · 20 September 2023

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