Examples of ECJ in a sentence
As to what might constitute “proof to the contrary” regarding the location of a company’s COMI, the key decision is that in Re Eurofood IFSC Ltd ([2004] 4 IR 370 (Irish High Court); [2006] IESC 41 (Irish Supreme Court); [2006] Ch 508; ECJ Case C-341/04 (European Court of Justice)), given in respect of the equivalent provision in the previous EU Insolvency Regulation (Regulation (EC) No. 1346/2000).
ECJ, 24 November 2016, Case C-464/14, SECIL, EU:C:2016:896, para.
Parties: THIS AGREEMENT, entered into between the School Board of Independent School District No. 833, Cottage Grove, Minnesota, hereinafter referred to as the School Board, and Association of Nutrition Services of ISD 833, hereinafter referred to as the Association, pursuant to and in compliance with the Public Employment Labor Relations Act, as amended, hereinafter referred to as the P.E.L.R.A., provides the terms and conditions of employment for the duration of this agreement.
However, severance allowance to be paid to existing eligible employees as of 31 December 2008 will be determined based on the eligible employees’ years of service as of 31 December 2008 and their average salary for the six- month period prior to the termination date.
There is a risk that following the ECJ Fiscale Eenheid X case, this tax ruling may not be applicable.
Having regard to the Waddenzee judgement (ECJ case C-127/02) the Council is not in a position to be convinced that there is no reasonable scientific doubt to the contrary.
ECJ, 25 February 2021, Case C-403/19, Société Générale, EU:C:2021:136, para.
In the Omega case, the ECJ seems to have accepted that human dignity has potentially significantly different meanings from country to country.
The Issuer (and other Dutch collateralised loan obligation vehicles) has the benefit of a tax ruling from the Dutch tax authorities (which pre-dates the ECJ Fiscale Eenheid X case), confirming that the relevant VAT exemption can be applied for collateral management services to Dutch collateralised loan obligation vehicles (including the Issuer, once it is registered with the designated tax inspector).
Following the ECJ Fiscale Eenheid X case, there is a risk that the Issuer may not qualify as a “special investment fund” under the VAT Directive and/or the Dutch value added tax act.