Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs.
| Jurisdiction | European Union |
| Celex Number | 62020CJ0707 |
| ECLI | ECLI:EU:C:2023:101 |
| Date | 16 February 2023 |
| Docket Number | C-707/20 |
| Court | Court of Justice (European Union) |
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6 cases
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Opinion of Advocate General Campos Sánchez-Bordona delivered on 4 July 2024.
...für die Dauer von fünf Jahren ernannt werden und nicht absetzbar sind (§ 103 Abs. 1 und 2 BRAO). 6 Urteil vom 16. Februar 2023, Gallaher (C‑707/20, EU:C:2023:101, Rn. 7 Urteil vom 24. Februar 2022, Viva Telecom Bulgaria (C‑257/20, EU:C:2022:125, Rn. 79). 8 Das vorlegende Gericht weist darau......
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Opinion of Advocate General Emiliou delivered on 14 March 2024.
...of several steps, one of them being the loan (see, for instance, point 92 below). 4 See, inter alia, judgment of 16 February 2023, Gallaher (C‑707/20, EU:C:2023:101, paragraph 55 and the case-law cited) (‘the judgment in 5 The judgment in Gallaher, paragraphs 56 to 58 and the case-law cited......
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Opinion of Advocate General Pikamäe delivered on 13 July 2023.
...pag. 190. 3 Sentenza del 5 marzo 2019, Eesti Pagar (C-349/17, EU:C:2019:172, punti da 47 a 50). 4 Sentenza del 16 febbraio 2023, Gallaher (C-707/20, EU:C:2023:101, punto 70 e giurisprudenza ivi 5 Sentenza dell’11 maggio 2023, Manitou BF e Bricolage Investissement France (C‑407/22 e C-408/22......
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X BV contre Staatssecretaris van Financiën.
...par le traité FUE, il convient de prendre en considération l’objet de la législation concernée (arrêt du 16 février 2023, Gallaher, C‑707/20, EU:C:2023:101, point 55 et jurisprudence 24 Ainsi, relève du champ d’application de l’article 49 TFUE une législation nationale qui a vocation à s’ap......
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1 books & journal articles
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Sobre la actividad reciente, en materia tributaria, del TJUE en relación con las libertades comunitarias
...ellos son recursos por incumplimiento y nueve son cuestiones prejudiciales. 1. La STJUE (Sala Tercera) de 16 de febrero de 2023, Gallaher, (C707/20), tiene por objeto una petición de decisión prejudicial recibida el 30 de diciembre de 2020 en el Tribunal de Justicia, planteada por el Tribun......