Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Action for annulment – Annulment of Council Decision 2013/52/EU of 22 January 2013 authorising enhanced cooperation in the area of financial transaction tax (OJ 2013 L 22, p. 11) – Infringement of Articles 327 TFEU and 332 TFEU

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 326 : paragraph 33
• TFEU, Article 327 : paragraph 16
• TFEU, Article 329 : paragraph 33
• TFEU, Article 332 : paragraphs 16, 37, 38
• TFEU, Article 334 : paragraph 33
• TEU, Article 20 : paragraph 33
• Directive 2010/24 : paragraph 37
• Directive 2011/16 : paragraph 37
• Court of Justice - Rules of Procedure (2012) -A120LC : paragraph 30
• Decision 2013/52 : paragraphs 1, 7, 16, 33, 36 - 39
• Decision 2013/52 -A01 : paragraph 9
• Decision 2013/52 -A02 : paragraph 9
• Decision 2013/52 -C6 : paragraph 8
• Commission - COM Document (Draft Legislation) - 52011PC0594 : paragraphs 2, 36
• Commission - COM Document (Draft Legislation) - 52011PC0594 -A01P2 : paragraph 3
• Commission - COM Document (Draft Legislation) - 52011PC0594 -A03P1 : paragraph 4
• Commission - COM Document (Draft Legislation) - 52013PC0071 : paragraphs 10, 36
• Commission - COM Document (Draft Legislation) - 52013PC0071 -A03P1 : paragraph 11
• Commission - COM Document (Draft Legislation) - 52013PC0071 -A04P1 : paragraph 12
• Commission - COM Document (Draft Legislation) - 52013PC0071 -A04P2 : paragraph 12
• Court of Justice - Judgment C -545/10 : paragraph 30
• Court of Justice - Judgment C -360/11 : paragraph 30

Operative part

• Confirms : Decision 2013/52

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 18/04/2013

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

30/04/2014

References

Publication in the Official Journal

Judgment: OJ C 194 from 24.06.2014, p.6

Application: OJ C 171 from 15.06.2013, p.22

Name of the parties

United Kingdom v Council

Notes on Academic Writings

1. Tilakapala, Vimal ; Powell, Anne: The UK's premature legal challenge on the EU FTT, Tax Journal 2014 nº 1216 p.11-12 (EN)
2. Vanistendael, Frans: LETTER FROM EUROPE Winners and Losers at the European Court of Justice, Tax Notes International 2014 p.1033-1037 (EN)
3. Mainguy, Mariam: Financial Transaction Tax: Unsuccesful First Round before the ECJ, European Law Reporter 2014 p.138-143 (EN)
4. Szudoczky, Rita: UK v Council. Authorisation of enhanced cooperation in the area of FTT. Action for annulment dismissed. Court of Justice, Highlights & Insights on European Taxation 2014 nº 10 p.23-24 (EN)
5. Randall, Michael: Case C-209/13 UK v. Council: Enhanced Cooperation and the FTT, Legal Issues of Economic Integration 2014 p.407-418 (EN)
6. Cheneviere, Cédric ; Mesdag, Frédérik: Arrêt Royaume-Uni c/ Conseil: taxe sur les transactions financières et incertitudes juridiques, Revue européenne de droit de la consommation 2014 p.397-404 (FR)
7. Matei, Emanuela: Este sistemul comun al taxei pe tranzacțiile financiare compatibil cu dreptul UE ?, Curierul Fiscal 2014 nº 5 p.224-227 (RO)
8. Dero-Bugny, Delphine: Cour de justice, 2e ch., 30 avril 2014, Royaume-Uni c/ Conseil, aff. C-209/13, ECLI:EU:C:2014:283, Jurisprudence de la CJUE 2014 (Ed. Bruylant - Bruxelles) 2014 p.36-38 (FR)
9. Michel, Valérie: Coopération renforcée, Europe 2014 Juin nº 6 p.18-19 (FR)
10. Mijatović, Nikola: Oporezivanje financijskog sektora u Europskoj uniji - jučer, danas, sutra, Hrvatska pravna revija 2015 n° 7-8 p.43-57 (HR)
11. Dero-Bugny, Delphine: I. Questions institutionnelles - Cour de justice, 2e ch., 30 avril 2014, Royaume- Uni c/ Conseil, aff. C-209/13, ECLI:EU:C:2014:283, Jurisprudence de la CJUE 2014. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2015, p. 36-38 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

• Taxation
  
• Closer cooperation
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Actions for annulment : dismissal on substantive grounds
  

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Lenaerts

Advocate General

Wahl

Language(s) of the Case

• English
  

Language(s) of the Opinion

Information not available