Agrégateur de flux

Pourvoi c/ Cour d'appel de Paris, pôle 7, 2e chambre de l'instruction, 16 juin 2016

Escroquerie ;
Convention européenne des droits de l'homme

Blanchiment ; Chose jugée

On 2 December a Conference on Family law and Moroccan nationals living abroad will take place in Brussels. This conference will be in French.

Here is the background:
In 2004 Morocco adopted a new Family Code (MFC). On the occasion of the 10th anniversary of the entry into force of the MFC (2004-2014) a comparative research on the application of the MFC in Europe and Morocco has been undertaken under the direction of Professor Marie-Claire Foblets (Max Planck Institute Halle and KULeuven). For five European countries with the largest population of Moroccan residents (Belgium, France,
Italy, the Netherlands and Spain) an in-depth analysis of the case law available since 2004 has been made. This analysis provides a more concrete idea of the problems raised by the application of the MFC since 2004 and especially of the legal problems affecting the family lives of Morrocan nationals living abroad (MNAs). Besides the analysis of the case law of the European countries, a study of the Moroccan case law concerning MNAs and a field study at three Moroccan consulates in Europe have been undertaken.

The full programme and enrolment information are available here (link at the bottom of the page).

The Academy of European Law (ERA) will host a conference on the new Regulation (EU) 655/2014 establishing a European Account Preservation Order (EAPO), which will become operational from January 2017. The conference, which will take place on 1–2 December 2016 in Trier (Germany), will focus on the practical implications of the new instrument for commercial parties, including banks.

Key topics will be:

• The EAPO and its interplay with other EU Regulations and national law
• Obligations of the banks operating in the Member States
• Scope and procedure for obtaining an EAPO
• Enforcing and resisting enforcement of an EAPO
• Maintaining surprise vs protecting the debtor
• EAPO, US and UK (worldwide) freezing orders

The conference language will be English. The event is organized by Dr Angelika Fuchs (ERA). The programme is available here.

The confirmed speakers are:

• Gilles Cuniberti, Professor at the University of Luxembourg
• Joseph Delhaye, Head Legal and Senior Vice President at the State and Savings Bank, Luxembourg
• Pietro Franzina, Associate Professor at the University of Ferrara
• Sarah Garvey, Counsel and Head of Litigation KnowHow and Training, Allen & Overy LLP, London
• Burkhard Hess, Professor and Director of the Max Planck Institute for International, European and Regulatory Procedural Law, Luxembourg
• Clara Mara-Marhuenda, Counsel Dispute Resolution, Arendt & Medernach, Luxembourg
• Fernando de la Mata, Partner, Baker & McKenzie SLP, Barcelona
• Brandon O’Neil, Senior Associate, Allen & Overy LLP, London
• Philippe-Emmanuel Partsch, Partner, Arendt & Medernach, Luxembourg
• Katharina Raffelsieper, Avocate, Thewes & Reuter – Avocats à la Cour, Luxembourg
• Daniel Staehelin, Professor, Attorney and Notary Public, Partner, Kellerhals Carrard, Basel
• Heinz Weil, Avocat & Rechtsanwalt, Chairman of the European Committee of the German Federal Bar (BRAK), Weil & Associés, Paris

Registrations before 1 November 2016 will benefit from an “early bird” rebate. After this deadline, however, discounts will be available for young lawyers and academics. For further information and registration, please see the conference website.

DEI / Alouminion tis Ellados et Commission
Aide d'État
La prolongation de la durée de validité d’une aide d’État existante doit être considérée comme la modification de cette aide et donc comme une aide nouvelle

Orange / Commission
Aide d'État
La Cour rejette le pourvoi de France Télécom dans l’affaire de la réforme du financement des retraites des fonctionnaires rattachés à cette entreprise

By a judgment of 21 June 2016 (No 19599), the First Chamber of the Italian Court of Cassation held that the recognition of a child as the son of two mothers (the woman who gave birth to the child, and the woman who donated her ova for the purposes of the medically assisted procreation), as indicated in a birth certificate issued abroad, is not incompatible with the Italian public policy. In the Court’s view, the recognition is in fact necessary to guarantee the right of the child to the cross-border continuity of his personal and social identity.

Nella sentenza 21 giugno 2016 n. 19599, la Prima Sezione della Corte di cassazione ha ritenuto che non sia contrario all’ordine pubblico italiano il riconoscimento dello stato di figlio di un bambino che, secondo un certificato di nascita rilasciato all’estero, risulta nato da due madri (l’una avendolo partorito, l’altra avendo donato gli ovuli necessari alla procreazione medicalmente assistita). Ciò in considerazione dell’interesse del minore alla continuità della propria identità personale e sociale attraverso le frontiere.

In C-471/15 Sjelle Autogenbrug, Bot AG opined a few weeks ago. I find myself curiously drawn to VAT cases these days. Especially since I reported how in a VAT case, the CJEU perhaps accidentally came to a major decision on the Aarhus Convention. Also have a look for instance on how the same AG discusses ‘cultural services’ within the context of VAT (C-592/15 BFI). Or perhaps it is because I have a past (and potentially, a future) in customs duties and excise.

It is particularly interesting to ponder how terminology that is used across the board in EU law, specifically also regulatory law, is interpreted in the context of VAT. (Incidentally the Advocate General gives an excellent summary of VAT rules and why VAT can /should be set-off between traders). In the case at hand, Directive 2006/112 provides i.a. the following definition for second-hand goods: “second-hand goods” means movable tangible property that is suitable for further use as it is or after repair, other than works of art, collectors’ items or antiques and other than precious metals or precious stones as defined by the Member States; 

Sjelle Autogenbrug I/S is a vehicle reuse undertaking whose main activity is the resale of used motor vehicle parts which it removes from end-of-life vehicles. It also engages in the environmental and waste treatment of end-of-life vehicles, a service for which it charges a standard price. Lastly, a lesser part of the undertaking’s overall turnover derives from the sale of scrap metal remaining after removal of the motor vehicle parts. Sjelle Autogenbrug purchases end-of-life vehicles — which are either vehicles whose lifespan has expired or total write-offs — from individuals and insurance companies who do not declare VAT on sales made. Sjelle Autogenbrug currently declares VAT pursuant to the applicable general rules. In 2010, it asked the tax authorities to apply the special margin scheme for second-hand goods to its activity of reselling used motor vehicle parts taken from end-of-life vehicles. The authorities refused.

Since the goods are reintroduced into the distribution chain, the taxable dealer is liable for VAT when he resells the goods. However, as the taxable dealer did not pay VAT when he purchased the second-hand goods from the non-taxable individual, he cannot deduct such VAT from the amount to be paid to the State, being an amount comprised exclusively of the VAT charged upon resale of those goods. This results in a lack of VAT neutrality and in the double taxation of the goods (at 26). The margin scheme was adopted to alleviate that difficulty. It aims to harmonise the rules applicable to the acquisition of new goods subject to VAT which are later resold as second-hand goods and to prevent double taxation and the distortion of competition between taxable persons in the area of second-hand goods.

The Danish government submits that the use in that provision of the words ‘as it is’ demonstrates that, in order to be classified as ‘second-hand goods’, the goods must retain their identity, which is not the case with spare parts since Sjelle Autogenbrug acquires, first of all, a complete vehicle. Furthermore, it argues that even if those spare parts could be classified as ‘second-hand goods’, it would not be possible to apply the margin scheme because the purchase price of the spare parts cannot be precisely determined.

Bot AG disagrees:

• the EU legislature did not intend to exclude goods originating from a single whole which could be separated, such as parts taken from end-of-life vehicles (at 33)
• the key factor in the classification of goods as ‘second-hand goods’ is that the used goods must retain the characteristics they had when new (at 35). He refers in this context also tho the end-of life-vehicles Directive, 2000/53, which defined ‘reuse’ as ‘any operation by which components of end-of-life vehicles are used for the same purpose for which they were conceived’. ‘Motor vehicle parts fall squarely within that definition since, even when separated from the vehicle, they retain their original characteristics as they will be reused for the same purpose in another vehicle. The fact that those parts were removed from the vehicle is therefore of little consequence.‘ (at 35)

The Advocate General further considered that were the special margin scheme not to be applied, dealers of second hand spare parts would be disfavoured vis-a-vis those dealing in new spare parts. Hardly indeed a result that would be conducive to the circular economy.

EU waste law does not employ the notion ‘second hand goods’. In practice these goods have raised all sorts of demarcation issues. Summarising all these, if one and the same good is simply passed on to ‘a second hand’, ie the original owner no longer has a use for it but it can be passed on by someone else who will employ it for its original purpose and without there being a need for treatment or processing, it should not be regarded as waste.

It is only be looking into all nooks and crannies of EU law that  ambitious projects like the circular economy will be a real success. Current Opinion is a good illustration of such successful consideration.

Handbook of EU Waste Law, second ed. 2016, Chapter 1.

Les refus opposés par les autorités espagnoles aux demandes successives du requérant, détenu ayant fait l’objet d’une sanction disciplinaire, concernant l’envoi de son dossier constituent, selon la CEDH, une violation de l’article 34 de la Convention (droit de requête individuelle). 

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Lors de sa séance du 17 octobre 2016, le collège de la grande chambre de la Cour européenne des droits de l’homme (CEDH) a accepté le renvoi de deux affaires et en a rejeté vingt-six autres. 

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Infringement of personality rights, including invasion of privacy, is exempt from the Rome II Regulation on applicable law for non-contractual relations. TLT at the High Court shows how distinct national laws may look upon the issue of quantification of damages very differently. Robin Hopkins reviews precedent and the case itself here, and One Crown Office Row zoom in on the case itself here. This case did not involve conflict of laws, however I thought I would highlight it anyway, for it is common knowledge that national laws assess damages in cases like these very differently.

It is worth pointing out in this respect that infringement of personality rights is exempt from Rome II not because it is irrelevant. Rather the contrary: it is very relevant indeed and no agreement could be found on an applicable law rule.

Geert.

(Handbook of) European Private International Law, 2nd ed. 2016, Chapter 4.

The program of the conference Politics and Private International Law (?) is now available. As announced on this blog, the conference will be held on 6 and 7 April 2017 at the University of Bonn. The registration deadline is February 28th 2017. Further information are available here.

È disponibile il programma della convegno Politics and Private International Law (?) che, come segnalato in un post precedente, si svolgerà il 6 e il 7 aprile 2017 presso l’Università di Bonn. Il termine per la registrazione è il 28 febbraio 2017. Maggiori informazioni a questo indirizzo.

Le Conseil des barreaux européens (CCBE) vient d’éditer un guide, en français et en anglais, destiné aux barreaux sur la libre circulation des avocats dans l’Union européenne.Le guide recense les règles applicables (textes et décisions) ainsi que les réponses aux questions fréquemment posées par les avocats en la matière.

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Irrecevabilité

Décision du Conseil constitutionnel n° 2016-583/584/585/586 QPC du 14 octobre 2016
http://www.conseil-constitutionnel....

Décision du Conseil constitutionnel n° 2016-583/584/585/586 QPC du 14 octobre 2016
http://www.conseil-constitutionnel....

Décision du Conseil constitutionnel n° 2016-583/584/585/586 QPC du 14 octobre 2016
http://www.conseil-constitutionnel....

Pourvoi c/ Cour d'appel de Nîmes, chambre sociale, 24 novembre 2015

Cour d'appel d'Amiens, chambre de l'instruction, 11 octobre 2016