Category: VARIA

An EU directive[1] provides that all intermediaries and, in their absence, the taxpayer involved in potentially aggressive cross-border tax arrangements (that may lead to tax avoidance and evasion) must report them to the competent tax authorities (‘the reporting obligation’). In… Read moreCJEU. C-623/22 | Belgian Association of Tax Lawyers and Others. Combating aggressive tax planning: the Court upholds the validity of various provisions of the EU directive

In 2020, travellers in Austria and Belgium cancelled their package trips to Gran Canaria and the Dominican Republic, respectively, due to the Covid-19 pandemic. Following the insolvency of their travel organisers, they are asking the insurers of those organisers to… Read moreCJEU. C-771/22 and C-45/23 | HDI Global and MS Amlin Insurance. Covid-19: the security against a package travel organiser’s insolvency also applies where the traveller has cancelled the trip, prior to the insolvency, due to unavoidable and extraordinary circumstances

This is also true where the consumer and the organiser are domiciled in the same Member State A consumer residing in Nuremberg (Germany) concluded a contract for a trip abroad with the tour operator FTI Touristik, which has its registered… Read moreCJEU. C-774/22 | FTI Touristik. A consumer having booked a trip abroad may sue the organiser before the court of the place of his or her domicile

The Court definitively dismisses the action brought by Ryanair and Laudamotion against the Commission’s approval of that aid measure On 23 June 2020, Austria notified the Commission of an aid measure in the form of a subordinated loan (convertible into… Read moreCJEU. C-591/21 P | Ryanair and Laudamotion v Commission. COVID-19: the Court of Justice confirms the lawfulness of the subordinated loan of €150 million granted by Austria to Austrian Airlines in the summer of 2020

It is ultimately for the Portuguese competition court to determine whether that is the case In September 2019, the Portuguese Competition Authority (‘the Competition Authority’) imposed on 14 credit institutions (including the six largest in Portugal)[1] a fine totalling €… Read moreCJEU. Case C-298/22 | Banco BPN/BIC Português and Others. The exchange of information over a period of more than ten years between 14 credit institutions in Portugal could constitute a restriction of competition by object

The prohibition of abusive practices is a general principle of EU law, the application of which is not subject to a requirement of transposition In August 2020, a Cameroonian national made an application for a visa in order to study… Read moreCJEU. C-14/23 | Perle. Authorisation to reside on the territory of a Member State for the purposes of studies: a Member State may reject an abusive application for authorisation, even if it has not correctly transposed the directive that provides for that option