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BAZA ZNANJA

Praksa Sodišča EU (DAVKI)

CELEX:62022CA0472: Case C-472/22, Autoridade Tributária e Aduaneira (Capital gains on share transfers): Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NO v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Articles 63 and 65 TFEU — Free movement of capital — Personal income tax — Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises — Exclusion of undertakings established in other Member States — Concept of ‘abusive practice’)

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CELEX:62022CA0349: Case C-349/22, Autoridade Tributária e Aduaneira (Tax on imported second-hand vehicles): Judgment of the Court (Eighth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NM v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 110 TFEU — Internal taxation — Prohibition of discriminatory taxation — Tax on vehicles — Second-hand vehicles imported from other Member States — Application of different tax rates depending on the date of registration of a vehicle in Portugal)

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CELEX:62022TA0665: Case T-665/22: Judgment of the General Court of 8 November 2023 — SkinIdent v EUIPO — Beiersdorf (NIVEA SKIN-IDENTICAL Q10) (EU trade mark — Opposition proceedings — Application for EU word mark NIVEA SKIN-IDENTICAL Q10 — National trade mark and international registration of earlier word mark SKINIDENT — Earlier company name Skinident — Relative grounds for refusal — Absence of a likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001 — Use in trade of a sign of more than mere local significance — Article 8(4) of Regulation 2017/1001 — Sector proximity — Application of national law by EUIPO — Right to be heard — Article 94(1) of Regulation 2017/1001)

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CELEX:62022CA0427: Case C-427/22, BG (Grant of loans without approval): Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Varhoven kasatsionen sad — Bulgaria) — Criminal proceedings against BG (Reference for a preliminary ruling — Economic and monetary policy — Prudential requirements for credit institutions — Regulation (EU) No 575/2013 — Points 1 and 42 of Article 4(1) — Definitions — Concepts of ‘credit institution’ and ‘authorisation’ — Grant of loans without approval)

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CELEX:62023TO0504_INF:           Ordonnance du président du Tribunal du 25 septembre 2023.#Terminal Ouest Provence contre Agence exécutive européenne pour le climat, les infrastructures et l’environnement.#Référé – Mécanisme pour l’interconnexion en Europe (MIE) – Convention de subvention – Clause compromissoire – Demande de mesures provisoires – Défaut d’urgence.#Affaire T-504/23 R.

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CELEX:62022TB0714: Case T-714/22 and T-715/22: Order of the General Court of 27 October 2023 — Nutmark and Piamark v Commission (Madeira Free Zone) (State aid — Madeira Free Zone — Aid scheme implemented by Portugal — Decision finding that the scheme does not comply with Decisions C(2007) 3037 final and C(2013) 4043 final, declaring it to be incompatible with the internal market, and ordering the recovery of aid paid under that scheme — Obligation to state reasons — Concept of ‘State aid’ — Existing aid within the meaning of Article 1(b)(ii) of Regulation (EU) 2015/1589 — Recovery — Legitimate expectations — Legal certainty — Right to private property — Action manifestly lacking any foundation in law)

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