III. CASE-LAW
III.1. Court of Justice of the European Union
Judgement of the Court, of 18 January 2017, Case C‑427/15:
Reference for a preliminary ruling – Intellectual property – Directive 2004/48/EC – Proceedings concerning an infringement of an intellectual property right – Right of information – Request for information in proceedings – Proceedings linked to the action in which an infringement of an intellectual property right has been found.
Summary:
“Article 8(1) of Directive 2004/48/EC of the European Parliament and of the Council of 29 April 2004 on the enforcement of intellectual property rights must be interpreted as applying to a situation, such as that at issue in the main proceedings, in which, after the definitive termination of proceedings in which it was held that an intellectual property right was infringed, the applicant in separate proceedings seeks information on the origin and distribution networks of the goods or services by which that intellectual property right is infringed.”
http://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62015CJ0427&qid=1485430638006&from=PT
Judgment of the Court of 18 January 2017, Case C-471/15
Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Special scheme for taxing the profit margin – Concept of ‘second-hand goods’ – Sales of parts removed from end-of-life vehicles.
Summary:
“Article 311(1)(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that used parts, from end-of-life motor vehicles purchased by a vehicle reuse undertaking from a private individual, intended to be sold as spare parts, constitute ‘second-hand goods’ within the meaning of that provision, with the result that the supplies of such parts, effected by a taxable dealer, are subject to the application of the profit margin scheme.”
http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62015CJ0471
Judgment of the Court of 19 January 2017, Case C-344/15
Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 13(1), second subparagraph – Activity of managing road infrastructure and making it available on payment of a toll – Activities engaged in by a body governed by public law acting as a public authority – Presence of private operators – Significant distortions of competition – Existence of actual or potential competition.
Summary:
“The second subparagraph of Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in a situation such that in the main proceedings, a body governed by public law which carries on an activity consisting in providing access to a road on payment of a toll may not be regarded as competing with private operators who collect tolls on other toll roads pursuant to an agreement with the public law body concerned under national statutory provisions.”
http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62015CJ0344
III.2. Constitutional Court
III.3. Courts of Justice
Judgment of Coimbra’s Court of Appeal of 9 January 2017, Case No. 1365/14.2T8LRA.C1: Joint-stock company. Resolution. Nullity. Judicial contest.
Judgment of Coimbra’s Court of Appeal of 17 January 2017, Case No. 846/09.4TBLSA-N.C1: Insolvency. Promissory Agreement of Purchase and Sale. Third Party acting in good faith. Purchaser.
III.4. Administrative and Tax Courts
Judgment of the Administrative Supreme Court, of 11 January 2017, Case No. 01622/15: Income. Company. Real Estate Asset.
Judgment of the Administrative Supreme Court, of 19 January 2017, Case No. 0817/16: Public Procurement. Proposal. Attributes of the proposal. Exclusion of proposals. Non-admission of the proposals. Unemployment. Employment incentives.
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