03.09.2024
July
С-298/22 of 29 July 2024
Competition - Prohibition of restrictive practices – Agreements between undertakings – Restriction of competition by object – Exchanges of information between credit institutions – Information concerning commercial conditions and production values – Strategic information - Concept of „credit spreads“, „restriction by object“, and „objective aims“
Key aspects of the decision in the economic range:
Agreements, decisions and concerted practices. Adverse effect on competition. A comprehensive and reciprocal monthly exchange of information between competing credit institutions, which took place in markets where concentration is high and there are barriers to entry, relating to the conditions applicable to transactions carried out on those markets, in particular current and future credit spreads and risk variables must be classified as a restriction of competition by object.
Concept of „credit spreads“, „restriction by object“, and „objective aims“.
Proceedings between credit institutions and the Competition Authority concerning the latter’s decision to impose a fine on those institutions for an infringement of national competition law and of Article 101 TFEU, consisting of their participation in a concerted practice that has as its object the restriction of competition on the home loans market, the consumer credit market and the corporate lending market, in the form of an exchange of information on current and future conditions applicable to transactions, in particular credit spreads and risk variables, and on the individual production figures of the participants in that exchange.
С-623/22 of 29 July 2024
Administrative cooperation in the field of taxation — Mandatory automatic exchange of information in relation to reportable cross-border arrangements — Reporting obligation — Subsidiary obligation to notify — Legal professional privilege — Right to respect for private life — Principles of equal treatment and non-discrimination — Principle of legality in criminal proceedings — Principle of legal certainty — Concepts of "arrangement", "cross-border arrangement", "marketable arrangement", "bespoke arrangement" "intermediary", "associated enterprise", "private life"
Key aspects of the decision in the economic range:
Potentially aggressive cross-border arrangements. Base erosion and profit shifting („BEPS“). Reporting obligation. Aggressive international tax-planning strategies that exploit gaps and mismatches in tax rules. Clarity and precision of the reporting obligation. Scope of the waiver. Existence of and justification for the interferences with private life. Принципи на равно третиране и недопускане на дискриминация. Принцип на правната сигурност. Principle of legality of penalties.
Concepts of "arrangement", "cross-border arrangement", "marketable arrangement", "bespoke arrangement" "intermediary", "associated enterprise", "private life"
А number of proceedings concerning the validity of certain provisions of the Law transposing Directive [2018/822].
Joined Cases С-771/22 and C-45/23 of 29 July 2024
Package travel and linked travel arrangements – Entitlement to a full refund of any payments made for the package – Unavoidable and extraordinary circumstances – COVID-19 pandemic – Insolvency of the travel organiser – Security for the refund of all payments made – High level of consumer protection – Principle of equal treatment
Key aspects of the decision in the economic range:
Consumer protection. Termination of the package travel contract before the insolvency. Scope of the insolvency protection. The security conferred on travellers against the insolvency of the package travel organiser applies where a traveller terminates his or her package travel contract because of unavoidable and extraordinary circumstances and, after that termination, that travel organiser becomes insolvent.
Two sets of proceedings concerning the refusal of insurance companies to reimburse travellers following the insolvency of travel organisers.
May
С-287/23 of 16 May 2024
Taxation of parent companies and subsidiaries from different Member States — Freedom of establishment — Restrictions — Corporate tax — Taxation of dividends — Companies, resident in Gibraltar
Key aspects of the decision in the economic range:
National law and case law of a Member State which provide taxation of dividends distributed by resident companies to companies established in Gibraltar, while dividends distributed in favor of resident companies and companies established in other Member States are exempt from this tax.
Proceedings concerning Спор относно a revision act establishing tax liabilities on dividends distributed and paid by a company E to its parent company established in Gibraltar.
for account per year
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