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European: Case Law, Legislation, Links 28-08-14

Scotland, Europe, Northern Ireland, Wales, Commonwealth, International

European: Case Law, Legislation, Links 28-08-14

Postby dls » Thu Aug 28, 2014 8:16 am

Legislation and case relating to or following from membership of the EU.
Please take the time to explore these links. Once you get used to what is provided, the power to enquire about the law is properly substantial. Suggestions for further leading cases, statutes, links and corrections are always welcome. I give my warm thanks to those who have suggested material.

Case law:
Leading Cases:
    Bonnier Audio AB -v- Perfect Communication Sweden AB; ECJ 19-Apr-2012 - The applicants, publishers with exclusive rights to reproduce etc, certain audio books, claimed that their exclusive rights had been infringed by the public distribution of the works without their consent by means of a file transport protocol server which allowed file sharing and data transfer between computers connected to the internet. The applicants applied to a district court for disclosure of the IP addresses from which it was assumed that the files in question had been sent.
    C R Smith Glaziers (Dunfermline) Limited -v- Commissioners of Customs and Excise; HL 20-Feb-2003 - The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5.
    DM Levin -v- Staatssecretaris Van Justitie; ECJ 23-Mar-1982 - The concepts of ‘worker’ and ‘activity as an employed person’ define the field of application of one of the fundamental freedoms guaranteed by the Treaty and, as such, may not be interpreted restrictively.
    Horvath, Regina (on the Application of) -v- Secretary of State for Environment, Food & Rural Affairs; Admn 21-Jul-2006 - The claimant sought to challenge the validity of the 2004 Regulations whereby the payment under the Single Payment Scheme was reduced because of the existence of a public right of way across the land.
    Marks & Spencer -v- David Halsey (Inspector of Taxes); ECJ 13-Dec-2005 - Articles 43 EC and 48 EC – Corporation tax – Groups of companies – Tax relief – Profits of parent companies – Deduction of losses incurred by a resident subsidiary- Allowed – Deduction of losses incurred in another Member State by a non-resident subsidiary – Not included.
    Optigen Ltd, Fulcrum Electronics Ltd, Bond House Systems Ltd -v- Commissioners of Customs & Excise; ECJ 12-Jan-2006 - Sixth VAT Directive – Article 2(1), Article 4(1) and (2) and Article 5(1) - Deduction of input tax – Economic activity – Taxable person acting as such – Supply of goods – Transaction forming part of a chain of supply involving a defaulting trader or a trader using an unauthorised VAT number – Carousel fraud.
    Oracle America Inc -v- M-Tech Data Ltd; SC 27-Jun-2012 - The appellant complained that the respondent had imported into the European Economic Area disk drives bearing its trade marks in breach of the appellant’s rights. The respondent had argued that the appellant had abused its position by withholding information which would allow it to trade lawfully. The Court was now asked: ‘whether a person who has imported goods bearing the mark into the EEA and offered them for sale there without the consent of the trade mark proprietor, is entitled to defend an action for infringement on the ground that the proprietor of the mark is engaged in conduct calculated to obstruct the free movement of such goods between member states or to distort competition in the EEA market for them.’
    Susanne Leichenich -v- Ansbert Peffekoven ; ECJ 15-Nov-2012 - Directive 77/388/EEC – VAT – Exemptions – Article 13B(b) – Leasing or letting of immovable property – Houseboat, without a system of propulsion, permanently attached alongside a riverbank – Leasing of the houseboat, including the landing stage, the plot of land and the area of water contiguous therewith

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