The French Council of State (Conseil d’Etat) ruled that promotional gifts are not subject to VAT

Conseil d’État, 10ème et 9ème chambres réunies, 08/06/2016, 380624, Inédit au recueil Lebon

In the present case, the Council of State (Conseil d’Etat) had to examine whether the delivery of promotional gifts could be subject to VAT.

X, a company specialized in the sale of textile goods, considered that items sent to clients as promotional gifts or ‘Refer-a-friend bonus’ should not be subject to VAT. The French fiscal administration refused to grant such tax deduction since Article 238 of Annex II of the General Tax Code previewed that items transferred with no financial counterpart or against a very low level of remuneration, such as commissions, salary, bonus, discounts and gifts, had to be included in the taxable amount for the VAT purposes.

Directive 77/388/CEE
Directive 2006/112/CE

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Reference for a preliminary ruling: Questions on the effectiveness of arbitration agreements in light of EU law

Decision of the German Federal Court of Justice (Bundesgerichtshof) – I ZB 2/15

The case concerned is about the Slovak Republic as an applicant which has become since 01.01.1993 successor of Czechoslovakia. It seeks the annulment of an arbitral award which a Dutch insurance group as a respondent has obtained against it. The appeal states that the prohibition imposed on the Member States to use, in disputes with EU law relevance, other procedures than those provided in the Union Treaties, comprises all disputes involving a Member State regarding the application and the interpretation of the European Union law.

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The French Council of State found burkini ban illegal

Conseil d’État, Juge des référés, formation collégiale, 26/08/2016, 402742

ECLI:FR:XX:2016:402742.20160826

The human rights league (Ligue des droits de l’homme) and the Association for the Defence of Human Rights- Organisation against Islamophobia in France (Association de défense des droits de l’homme – Collectif contre l’islamophobie en France) lodged a claim with the urgent applications judge of the Administrative court of Nice (Tribunal Administratif de Nice) for an order suspending the implementation of Article 4.3 of the decree of the Mayor of Villeneuve-Loubet.

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The French Council of State (Conseil d’Etat) clarified in which conditions French taxpayers may invoke judgments of the European Court of Justice in order to challenge national taxes

(Conseil d’État, 10ème chambre jugeant seule, 02/05/2016, 375579, Inédit au recueil Lebon)

 In the present case the Council of State (Conseil d’Etat) had to clarify the procedural rules governing tax recovery claims and to specify under which conditions a ruling of the European Court of Justice could serve as a legal basis for a tax recovery claim.

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The Administrative court of appeal of Marseille ruled that contractual public and private agents could be subject to different remuneration conditions

(CAA de MARSEILLE, 9ème chambre – formation à 3, 27/05/2016, 15MA02698, Inédit au recueil Lebon)

In the present case, the Administrative court of appeal of Marseille (Cour administrative d’appel de Marseille) had to decide on the issue concerning the violation of Directive 2000/78/EC, of the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) and the Charter of fundamental rights of the European Union (CFR).

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Transnational criminality – The French Court of cassation (Cour de cassation) examined the permanent ban from French territory in the light of the ECHR and EU law

Cour de cassation, criminelle, Chambre criminelle, 25 mai 2016, 14-84.333, Inédit

In the present case, the Court of Cassation had to decide on the issue concerning the criminal judge compliance with Article 6 of the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR), Article 267 of the Treaty on the Functioning of the European Union (TFEU), Article 45 of the Charter of Fundamental Rights of the European Union (CFR) and Article 27 of Directive 2004/38/EC.

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ECJ: preliminary ruling does not give grounds for the disqualification of the national court

JUDGMENT OF THE ECJ (Grand Chamber) 5 July 2016, ECLI:EU:C:2016:514

By judgment of 28 November 2012, Mr. O., a Bulgarian national, was convicted of murder and aggravated theft by a Danish court and sentenced to a cumulative fifteen years imprisonment. After having served part of his sentence of imprisonment in Denmark he was handed over to the Bulgarian authorities to serve the remainder of his sentence in Bulgaria.

By a request for a preliminary ruling, of 25 November 2014 brought in Case C‑554/14, repeated and thereafter supplemented by two requests of 15 December 2014, the Sofia City Court referred to the Court various questions on the interpretation of Council Framework Decision 2008/909/JHA of 27 November 2008 .

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The French Court of Cassation has developed an extensive interpretation of the non-systematic nature of identity checks

Cour de cassation, civile, Chambre civile 1, 25 mai 2016, 15-50.065, Inédit

The present case concerned the rules regarding the identity check.
Mr. X., a Senegalese national, having been illegally in France, was placed in administrative detention as a result of an identity check carried out in Paris at the train station ‘‘gare de Lyon ‘‘by the department head of the brigade of railway networks, a judicial police officer. The latter had ordered identity checks for a period of four hours in order to verify the compliance with the retention of documents for transit and residence.

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A syndicate of co-owners can not be considered as a ‘consumer’

Cour de cassation, civile, chambre civile 1, 1 juin 2016, 15-20.119, Inédit

In the present case the Court of Cassation (Cour de cassation) ruled that syndicates of co-owners were not consumers and, consequently, they could not bring actions for injunctions of unfair terms previewed by Articles 1 and 2 of Directive 2009/22/EC.

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Maintenance obligations towards a minor residing in Austria: Co-ordination of social security systems

Austrian Supreme Court of Justice (Oberstergerichtshof) 10Ob67/14x

The case concerned is about a minor who lives in Austria and is under the care of his mother. The father lives in Switzerland. Both parents are Swiss nationals. The child’s request for advances on maintenance payments in Austria was rejected, because neither parent had social security in Austria and the minor was privately insured in Austria.

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