{"id":3920,"date":"2017-03-03T14:22:13","date_gmt":"2017-03-03T14:22:13","guid":{"rendered":"https:\/\/mgra.pt\/?p=3920\/"},"modified":"2020-10-06T10:45:31","modified_gmt":"2020-10-06T10:45:31","slug":"jurisprudencia_02_2017","status":"publish","type":"post","link":"https:\/\/e-legal-blawg.com\/en\/2017\/03\/03\/jurisprudencia_02_2017\/","title":{"rendered":"CASE LAW – February 2017-"},"content":{"rendered":"

III. CASE-LAW<\/strong><\/p>\n

III.1. Court of Justice of the European Union<\/strong><\/p>\n

Judgement of the Court, of February 9, Case <\/strong>C-283\/15:
\n<\/strong>Reference for a preliminary ruling. Tax legislation. Income tax. National of a Member State receiving income in that Member State and in a non-Member State, and residing in another Member State. Tax advantage to take account of his personal and family circumstances;<\/p>\n

Summary:
\n<\/u><\/strong>\u201cArticle 49 TFEU must be interpreted as precluding a Member State, the tax legislation of which permits the deduction of \u2018negative income\u2019 relating to a dwelling, from refusing the benefit of that deduction to a self-employed non-resident where that person receives, within that Member State, 60% of his total income and does not receive, within the Member State where his dwelling is located, income that enables him to qualify for an equivalent right to deduct.<\/em><\/p>\n

The injunction imposed by the answer to the first question concerns any Member State of activity within which a self-employed person receives income enabling him to claim there an equivalent right of deduction, in proportion to the share of that income received within each Member State of activity. In that regard, a \u2018Member State of activity\u2019 is any Member State that has the power to tax such income from the activities of a non-resident as is received within its territory, irrespective of where the activities are actually performed.<\/em><\/p>\n

The fact that the non-resident taxpayer concerned receives part of his taxable income not within a Member State, but within a non-Member State, is of no relevance to the answer to the second question.\u201d
\n<\/em>http:\/\/curia.europa.eu\/juris\/document\/document.jsf;jsessionid=9ea7d0f130d6ab60b8589dcb406d9062ac68a4c417d4.e34KaxiLc3eQc40LaxqMbN4PahmLe0?docid=187685&pageIndex=1&occ=first&part=1&text=&doclang=EN&mode=req&dir=&cid=320881<\/a><\/p>\n

Judgement of the Court, of 16 February 2017, Case C<\/strong>\u2011<\/strong>555\/14:
\n<\/strong>Reference for a preliminary ruling. Combating late payment in commercial transactions. Directive 2011\/7\/EU. Commercial transactions between private undertakings and public authorities. National legislation making the immediate recovery of the principal amount of a debt conditional upon the waiver of interest for late payment and of compensation for recovery costs.<\/p>\n

Summary:
\n<\/u><\/strong>\u201cDirective 2011\/7\/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions, and Article 7(2) and (3) thereof in particular, must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which allows a creditor to waive his right to interest for late payment and compensation for recovery costs in exchange for immediate payment of the principal amount of debts owed, on condition that such a waiver is freely agreed to, this being a matter for the referring court to verify.\u201d
\n<\/em>http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:62014CJ0555&qid=1487866224858&from=PT<\/a><\/p>\n

Judgment of the Court of 16 of February of 2017, Case C-641\/15
\n<\/strong>Reference for a preliminary ruling. Intellectual property. Directive 2006\/115\/EC. Article 8(3). Exclusive right of broadcasting organizations. Communication to the public. Places accessible to the public against payment of an entrance fee. Communication of broadcasts by TV sets installed in hotel rooms.<\/p>\n

Summary:
\n<\/u><\/strong>\u201cArticle 8(3) of Directive 2006\/115\/EC of the European Parliament and of the Council of 12 December 2006 on rental right and lending right and on certain rights related to copyright in the field of intellectual property must be interpreted as meaning that the communication of television and radio broadcasts by means of TV sets installed in hotel rooms does not constitute a communication made in a place accessible to the public against payment of an entrance fee.\u201d
\n<\/em>http:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:62015CJ0641&qid=1487866224858&from=PT<\/a><\/p>\n

 <\/p>\n

III.2. Constitutional Court<\/strong><\/p>\n

Judgment of the Constitutional Court no. 63\/2017 of 14 of February, Case 610\/16: <\/strong>Establishes that the provision in article 43, no. 1 of the Criminal Code is constitutional. http:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20170063.html<\/a><\/p>\n

Judgment of the Constitutional Court no. 86\/2017 of 16 of February, Case 792\/16: <\/strong>Establishes that the provision in article 7, no. 3 of the Law no. 34\/2004 of July 29 is unconstitutional, as doesn\u2019t comply with the article 20, no. 1 of the Constitution.
\nhttp:\/\/www.tribunalconstitucional.pt\/tc\/acordaos\/20170086.html<\/a><\/p>\n

 <\/p>\n

III.3. Courts of Justice<\/strong><\/p>\n

Judgment of Evora\u2019 Court of Appeal of 9 February 2017, Case No. <\/strong>231\/12.0TBVNO-D.E1<\/strong>:<\/strong> Insolvency administrator. The right to remuneration.
\nhttp:\/\/www.dgsi.pt\/jtre.nsf\/134973db04f39bf2802579bf005f080b\/fff52c2922aef29f802580ca0059f10e?OpenDocument<\/a><\/p>\n

Judgment of Lisbon\u2019s Court of Appeal of 16 February 2017, Case No.<\/strong> 1735\/09.8TACSC.L1-9:<\/strong> Maintenance obligations towards children. Violation of the maintenance obligations towards children. Semi-public crime.
\nhttp:\/\/www.dgsi.pt\/jtrl.nsf\/33182fc732316039802565fa00497eec\/3e149659d48c1aee802580cb003b8acf?OpenDocument<\/a><\/p>\n

 <\/p>\n

III.4. Administrative and Tax Courts<\/strong><\/p>\n

Judgment of the Supreme Administrative Court, dated 02-02-2017, Case No. 0793\/16:
\n<\/strong>Municipal Tax on onerous transmission of real estate. Exemption. Insolvency
\nhttp:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/be25af3a4bc75236802580ca003d713e?OpenDocument&ExpandSection=1#_Section1<\/a><\/p>\n

Judgment of the Supreme Administrative Court, dated <\/strong>15-02-2017, Case No. 01195\/16:
\n<\/strong>Administrative offence. Limits of the fine.
\nhttp:\/\/www.dgsi.pt\/jsta.nsf\/35fbbbf22e1bb1e680256f8e003ea931\/2124cb5a4a3cdcf1802580ca004d0a3b?OpenDocument&ExpandSection=1#_Section1<\/a><\/p>\n

 <\/p>\n<\/div><\/div><\/div>

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