Amazon won, but Engie lost the court appeal in Luxembourg tax cases

  • 2021/05/27
  • kutatocsoport5

The European General Court has ruled that Amazon’s cost-sharing arrangement in Luxembourg did not breach EU competition law. The General Court says that there was no selective advantage in favour of a Luxembourg subsidiary of the Amazon group; as such, it annuls the Commission’s decision declaring the aid incompatible with the internal market. Accordingly, Amazon will not be expected to pay 250 million euros in back taxes. As regards Engie in Luxembourg, the General Court has confirmed the Commission's decision that a set of tax rulings issued by Luxembourg artificially reduced Engie's tax bill by around 120 million euros. Read more... (Krisztina Széles)

Advocate General: national legislation or judicial practice precluding judges from referring questions to the Court of Justice is incompatible with EU law

  • 2021/05/07
  • kutatocsoport5

According to Advocate General Pikamäe’s Opinion in Case C-564/19 IS, delivered on 15 April 2021, the Hungarian legislation enabling the public prosecutor to bring an action before the Supreme Court (Kúria) to declare a lower criminal court’s order for reference to the Court of Justice of the European Union unlawful, and the decision of the Supreme Court establishing that unlawfulness, are incompatible with the principle of the primacy of EU law, as they undermine the power of the lower court to refer questions to Court of Justice. As such, in the opinion of the Advocate General, the decision of the Kúria and the underlying national legislation must be set aside. Read more... (Daniel Szilágyi)

"Particularly vulnerable": at-risk consumers in the European Union consumer protection regime

  • 2021/04/16
  • kutatocsoport5

In a previous blog post, I explored the notion of the average consumer as defined in European Union law and its interpretation by the European Court of Justice. This current article aims to serve as a continuation of the previous study, with the objective of presenting a brief analysis of two potential interpretations of consumer vulnerability developed in the literature of consumer protection, followed by an examination of the appearance of a singular major exception to the average consumer concept within the European Union consumer protection regime: the narrow scope of consumers acknowledged as ‘particularly vulnerable’. Read more... (Daniel Szilágyi)

CJEU: The Hungarian and the Polish progressive taxes do not infringe EU law on State aid

  • 2021/04/10
  • kutatocsoport5

On 16 March 2021, the Court of Justice of the European Union (CJEU) ruled that the Polish tax on the retail sector and the Hungarian tax on advertisements do not infringe EU law on State aid. Both judgments dismiss the Commission’s appeals against the rulings of the General Court. Read more... (Krisztina Széles)

European Criminal Law – From Where to Where? – Part One

  • 2021/03/19
  • kutatocsoport5

Nowadays, criminal law inspired by the European Union has evolved into a significantly developing discipline and the legislations of the Member States must comply with European requirements. The importance that all legal professionals have proper knowledge in this special area of interaction between criminal law and EU law cannot be stressed enough in the ambit of the current situation, especially in light of the fact that the EU is proceeding towards the realisation of the single area of justice. In the following, we aim to summarise the milestones in the development of European criminal law in two parts. Read more... (Petra Ágnes Kanyuk)

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