Latest Cases

European Union – Taxation. The Court of Justice of the European Union held that that the compatibility with EU law of national rules, under which a company resident in a member state could not set off corporation tax paid in another member state or in a third state by capital companies distributing dividends, had to be assessed in the light of arts 63 and 65 of the Treaty on the Functioning of the European Union. Further, the Court determined the circumstances in which art 63 of the Treaty did not preclude application of the exemption method to dividends when the imputation method was applied. 

European Union – Employment. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of art 3(3) of Council Directive (EC) 2001/23 in an action concerning the safeguarding, in the event of a transfer of business, of the effects of a rescinded collective agreement. 

European Union – Freedom of movement. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of art 12 of Council Directive (EC) 2004/114 (on the conditions of admission of third-country nationals for the purposes of studies, pupil exchange, unremunerated training or voluntary service). The request had been made in the course of proceedings brought by Mr Ben Alaya against Germany, concerning its refusal to grant him a visa for study purposes. 

European Union – Rules on competition. The European Commission found that the applicant's new rules for its interoperable banking systems had infringed art 81 of the EC Treaty. The General Court of the European Union dismissed its action for the annulment of the decision and the applicant appealed. The Court of Justice of the European Union, in allowing the appeal, held that, in holding that the measures at issue had had as their object a restriction of competition within the meaning of art 81(1) of the EC Treaty, the General Court had erred in law and had failed to observe the standard of review required under the case law. 

European Union – Insurance. The Court of Justice of the European Union made a preliminary ruling that art 3(1) of Council Directive (EEC) 72/166 had to be interpreted as meaning that the concept of 'use of vehicles' in that article covered any use of a vehicle that was consistent with the normal function of that vehicle. That concept might, therefore, cover the manoeuvre of a tractor in the courtyard of a farm in order to bring the trailer attached to that tractor into a barn, as in the case in the main proceedings, which was a matter for the referring court to determine. 

European Union – Income tax. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of arts 63 TFEU and 65 of the Treaty on the Functioning of the European Union. The request had been made in proceedings between Mr Verest and Ms Gerards and the Belgium concerning the tax treatment, in Belgium, of immovable property situated in France. 

Criminal evidence and procedure – Delay – Admissibility of hearsay evidence – Right to fair trial. High Court of Justiciary: Refusing an appeal against a sheriff's ruling by an appellant who was indicted for trial on a charge of embezzlement, the court held that no prejudice had been shown to have occurred as a result of any delay in the prosecution and that the sheriff could not be faulted for allowing applications by the Crown to admit hearsay evidence and for rejecting a contention that, were the hearsay to be admitted the appellant's right to a fair trial would be breached. 

European Union – Companies. The Court of Justice of the European Union ruled that art 3(1) of Directive (EC) 2003/71 of the European Parliament and of the Council (on the prospectus to be published when securities are offered to the public or admitted to trading), as amended, should be interpreted as meaning that the obligation to publish a prospectus prior to any offer of securities to the public was not applicable to an enforced sale of securities, such as that at issue in the main proceedings. 

European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of art 5(7)(a) of Sixth Council Directive (EEC) 77/388 (on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment). The request had been made in proceedings between the Municipality of 's‑Hertogenbosch, Netherlands (the Gemeente); and the Netherlands State Secretary for Finance concerning the Gemeente's right to deduct input VAT which it had paid in respect of the construction costs of a new municipal building. 

Extradition – Extradition order. The appellant Russian national appealed against orders for his extradition to the Czech Republic to face trial for endangering the safety of an aircraft by using or threatening violence. The Divisional Court, in dismissing the appeal, held that the passage of time did not mean that his extradition would be unjust or oppressive. Further, on the basis that the Czech Republic would observe its international obligations, extradition did not carry a real risk of refoulement to Russia, and the interference with his private and family life would be proportionate.