Search results for "Treaty on the Functioning of the European Union"
showing 5 items of 5 documents
Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Leg…
2019
This article deals with case, X-GmbH (Case C-135/17) concerning the compatibility of German CFC legislation with regard to third countries. In Germany, CFC legislation only applies in cross-border situations and not in purely domestic situations. In general, the application of CFC legislation requires that the shareholders have control over the foreign subsidiary, that the foreign subsidiary be taxed at a lower rate and that it earn passive income. Concerning a special type of passive income, there is even no control requirement. In relation to other EU and EEA countries, Germany does not apply its CFC legislation if the taxpayer proves that the company carries on a genuine economic activit…
OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16…
2020
This article provides a comprehensive exame of the decisions of the EU General Court in the cases The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) (hereinafter Starbucks NL) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15) (hereinafter Fiat), decided on 24 September 2019. These are the first in a series of expected decisions concerning the legality of the European Commission's decisions considering certain transfer pricing rulings granted by Member States to multinational enterprises (hereinafter MNEs) to constitute State aid. The GC reached different verdicts in the two cases. Whereas in Starbucks NL it annulled the Co…
OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the R…
2017
This article deals with the decision taken by the Grand Chamber of the Court of Justice of the European Union in World Duty Free Group (formerly Autogrill Espana); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), on 21 December 2016, following decisions of the General Court of the European Union of 7 November 2014 in Autogrill Espana and of 7 November 2014 in Banco Santander and Santusa and the Opinion of Advocate General Wathelet of 28 July 2016. The case concerned Spanish tax rules that allowed Spanish enterprises tax amortization of financial goodwill arising from the acquisition of shareholdings in foreign companies, but not from the acquisition of shareholdin…
The effects of sharing sustainable technology R&D on EU competition law
2022
This paper explores the significance of EU competition system in attaining envisioned sustainability targets by analysing the prospective symbiosis between European competition and patent law. Furthermore, this research evaluates both the plausible threats in the internal market stemming from lenient competition legislation as well as highlighting the apparent benefits of coordinating EU intellectual property and antitrust law to facilitate innovation. The goal of this research is to determine whether such polar opposites can indeed be merged into sustainable competition policy or will it end up fostering breeding ground for collusive behaviour in the common market.
Reflections about the integration of global challenges into higher education future programs: Application in the field of ICT security
2014
The paper deals with focusing on EIE higher education to future European and global challenges. There are available many studies oriented to future challenges, future research methodologies and future intelligence systems, but what is evident, all of them report area of Information and Communication Technologies (ICT) as future challenge area. The Millenium project defined 15 Global Challenges assessing the global and local prospects for humanity. The European Commission also defined ICT as challenging area and divided the ICT into eight challenges of strategic interest to European society. All Member States of the EU are responsible for the organization of their education and training syst…