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Case C-672/23, Electricity & Water Authority of the Government of Bahrain and Others: Request for a preliminary ruling from the Gerechtshof Amsterdam (Netherlands) lodged on 13 November 2023 — Electricity & Water Authority of the Government of Bahrain and Others v Prysmian Netherlands BV and Others

CELEX number:
62023CN0672
Form:
Judicial information
Author:
Court of Justice
Date of document:
13/11/2023

Case C-673/23, Smurfit Kappa Europe and Others: Request for a preliminary ruling from the Gerechtshof Amsterdam (Netherlands) lodged on 13 November 2023 — Smurfit Kappa Europe BV and Others v Unilever Europe BV and Others

CELEX number:
62023CN0673
Form:
Judicial information
Author:
Court of Justice
Date of document:
13/11/2023

Case C-808/23, Högkullen: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2023 — Högkullen AB v Skatteverket

CELEX number:
62023CN0808
Form:
Judicial information
Author:
Court of Justice
Date of document:
27/12/2023

Case C-393/23, Athenian Brewery and Heineken: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 28 June 2023 — Athenian Brewery SA, Heineken NV v Macedonian Thrace Brewery SA

CELEX number:
62023CN0393
Form:
Judicial information
Author:
Court of Justice
Date of document:
28/06/2023

Joined Cases C-407/22 and C-408/22, Manitou BF and Others: Judgment of the Court (First Chamber) of 11 May 2023 (requests for a preliminary ruling from the Conseil d’État — France) — Ministre de l’Économie, des Finances et de la Relance v Manitou BF SA (C-407/22), Bricolage Investissement France SA (C-408/22) (References for a preliminary ruling — Taxation — Article 49 TFEU — Freedom of establishment — Corporation tax — Group taxation (French ‘intégration fiscale’) — Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group — Resident parent company — Capital links with resident and non-resident companies without forming a tax-integrated group — Tax exemption of dividends paid by non-resident subsidiaries — Non-deductible costs and expenses relating to the holding — Lack of neutralisation as regards the add-back of those costs and expenses)

CELEX number:
62022CA0407
Form:
Judicial information
Author:
Court of Justice
Date of document:
11/05/2023
Number of pages:
1

Case C-707/20, Gallaher: Judgment of the Court (Third Chamber) of 16 February 2023 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) -United Kingdom) — Gallaher Limited v The Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Direct taxation — Corporate income tax — Articles 49, 63 and 64 TFEU — Freedom of establishment — Free movement of capital — Disposal of assets within a group of companies — Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country — Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a third country — Disposal by the company resident for tax purposes in a Member State of shares in one of its subsidiaries to its parent company resident for tax purposes in another Member State — Consideration equal to the market value of the assets transferred — Exemption from tax or imposition of tax depending on the State in which the beneficiary company has its seat)

CELEX number:
62020CA0707
Form:
Judicial information
Author:
Court of Justice
Date of document:
16/02/2023
Number of pages:
2

Case C-706/22: Request for a preliminary ruling from the Bundesarbeitsgericht (Germany) lodged on 17 November 2022 — Konzernbetriebsrat der O SE & Co. KG

CELEX number:
62022CN0706
Form:
Judicial information
Author:
Court of Justice
Date of document:
17/11/2022
Number of pages:
2

Case C-632/22: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 10 October 2022 — AB Volvo v Transsaqui S.L.

CELEX number:
62022CN0632
Form:
Judicial information
Author:
Court of Justice
Date of document:
10/10/2022
Number of pages:
2

Case C-295/21: Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Cour d’appel de Bruxelles — Belgium) — Allianz Benelux SA v État belge, SPF Finances (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Article 4(1) — Exemption in favour of a parent company of the dividends paid by its subsidiary — Carrying over definitively taxed income surpluses to subsequent tax years — Absorption of a company with definitively taxed income surpluses by another company — National legislation limiting the transfer of those surpluses to the absorbing company)

CELEX number:
62021CA0295
Form:
Judicial information
Author:
Court of Justice
Date of document:
20/10/2022
Number of pages:
2

Case C-602/22 P: Appeal brought on 16 September 2022 by ABLV Bank AS, in liquidation, against the judgment of the General Court (Tenth Chamber, Extended Composition) delivered on 6 July 2022 in Case T-280/18, ABLV Bank v SRB

CELEX number:
62022CN0602
Form:
Judicial information
Author:
Court of Justice
Date of document:
16/09/2022
Number of pages:
3
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Domain: All, EUROVOC descriptor: subsidiary, Author: Court of Justice, Search language: English