Decision to refer UK to European Court of Justice over cross-border loss relief

La demande est partiellement réussie.

Michael Blackwell

Dear Justice (JUST),

Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting documents which contain the following information:

(I) The reasoned decision of the Commission to refer the UK to the Court of Justice over its alleged failure to implement the decision in ECJ's previous "Marks & Spencer" ruling (Case C-446/03) on loss relief.

(II) The text of the reference to the ECJ

(III) The grounds on which the Commission alleges the decision in "Marks & Spencer"(Case C-446/03) has not been implemented.

Yours faithfully,

Michael Blackwell
Assistant Professor of Tax Law
London School of Economics & Political Science

Justice et Consommateurs

1 Attachment

Dear Mr Blackwell,

 

Do you refer to the case law C-446/03 or C-172/13 ?

 

Yours sincerely,

Didier Boulouque

 

Commission européenne
DG Marché intérieur et services
Unité B-3: Application du droit du marché unique
B-1049 Bruxelles
Tél: 00.32.2.295.08.14
Fax: 00.32.2.299.21.06
e-mail: [email address]

Nous trouver sur le web: [1]http://ec.europa.eu/internal_market
De l'information concernant les droits tirés de l'UE:
[2]http://ec.europa.eu/youreurope
Votre opinion: [3]Debate on the Single Market Act

 

99 goals and 31 red cards -

Find out more in the [4]Single Market Scoreboard

 

 

 

 

From: SJ ACCES DOCS
Sent: Friday, March 07, 2014 4:15 PM
To: BOULOUQUE Didier (MARKT)
Cc: SODERHOLM Mirjam (MARKT); MICHALSKI Lukasz (MARKT); SJ ACCES DOCS
Subject: RE: access to information request - Decision to refer UK to
European Court of Justice over cross-border loss relief ruling (Case
C-446/03)

 

Monsieur,

 

Après réflexion, nous comprenons que les documents recherchés ne sont pas
ceux relatifs à l'affaire C-446/03 mais ceux relatifs à l'affaire
C-172/13.

Si tel est bien le cas, il s'agit de l'infraction 2007/4026.

Sur base des documents demandés, à notre avis, les points I et III doivent
être traités par la DG MARKT et le point II relève de la compétence du
Service juridique.

Par conséquent, merci de nous réattribuer le point II de la demande (The
text of the reference to the ECJ).

Bien à vous.

 

 

Diana Tilouche

 

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Justice et Consommateurs

Dear Sir,

Thank you for your email dated 04/03/2014.

We hereby acknowledge receipt of your application for access to documents.

Your request has been transferred to DG MARKT. In accordance with Regulation (EC) No 1049/2001 regarding public access to European Parliament, Council and Commission documents, your application will be handled within 15 working days.

The time limit will expire on 25/03/2014. In case this time limit needs to be extended, you will be informed in due course.

Yours faithfully,
JUST ACCESS TO DOCUMENTS

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Michael Blackwell

Dear Justice (JUST),

As mentioned in my email, the original case is Marks & Spencer plc v Halsey (Inspector of Taxes) (Case C-446/03). I understand from the following press release:

http://europa.eu/rapid/press-release_IP-...

that the Commission considers that the UK has not properly implemented this decision of the ECJ and have made a reference to the ECJ by way of infringement proceedings. I understand from:

http://europa.eu/rapid/press-release_IP-...

that the case reference number for the infringement proceedings is 2007/4026. I hope this provides you with the necessary information to answer my request.

Yours faithfully,

Michael Blackwell

Michael Blackwell

Dear Justice (JUST),

Please could you explain why the response to my FOI request has been delayed and when I may expect to hear back with regard to my substantive request. By law, the authority should normally have responded promptly and by March 25, 2014

Yours faithfully,

Michael Blackwell

Justice et Consommateurs

2 Attachments

  • Attachment

    FW access to information request Decision to refer UK to European Court of Justice over cross border loss relief ruling Case C 446 03 Question.html

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  • Attachment

    image001.png

    16K Download

Dear Mr Blackwell,

Thank you for your last message, before to deal with your request, some clarification was requested (pleased see my message enclosed) .

If you have any questions, do not hesitate to contact me.

Yours sincerely,

Didier Boulouque

Commission européenne
DG Marché intérieur et services
Unité B-3: Application du droit du marché unique
B-1049 Bruxelles
Tél: 00.32.2.295.08.14
Fax: 00.32.2.299.21.06
e-mail: [email address]
Nous trouver sur le web: http://ec.europa.eu/internal_market
De l'information concernant les droits tirés de l'UE: http://ec.europa.eu/youreurope
Votre opinion: Debate on the Single Market Act

99 goals and 31 red cards -
Find out more in the Single Market Scoreboard

______________________________________________________________

Afficher les sections citées

Michael Blackwell

Dear Justice (JUST),

Your response to my request is now long overdue. The request was initially made on 4 March. On 11 March you requested clarification, which I provided on 12 March. On 26 March I requested an explanation of why your response was delayed: your response cited the request for the further information which I had provided on 12 March. See:
http://www.asktheeu.org/en/request/decis...

Please respond to my request, which is now long overdue. By law, under all circumstances, you should have responded by now

Yours faithfully,

Michael Blackwell

Justice et Consommateurs

De retour le 22.04.2014.  Pour toute question urgente, contacter le
secrétariat de l'unité: [email address]. ou Tél: 0032.2.29.91.567

Justice et Consommateurs

Thank you for your request for access to documents. Unfortunately you have
not indicated your postal address that is required for registering and
handling your request in line with the Commission procedural requirements.
Please send us your full postal address at your earliest convenience,
including full name, country, town, postal code, street, street number and
other relevant details, if any.

The 15 working days time limit for handling your application will start
running when we receive the requested information. Pending the receipt of
your full address we reserve the right to refuse the registration of your
request.

 

 

 

 

 

Dear Justice (JUST),

As mentioned in my email, the original case is Marks & Spencer plc
v Halsey (Inspector of Taxes) (Case C-446/03). I understand from
the following press release:

[1]http://europa.eu/rapid/press-release_IP-...

that the Commission considers that the UK has not properly
implemented this decision of the ECJ and have made a reference to
the ECJ by way of infringement proceedings. I understand from:

[2]http://europa.eu/rapid/press-release_IP-...

that the case reference number for the infringement proceedings is
2007/4026. I hope this provides you with the necessary information
to answer my request.

Yours faithfully,

Michael Blackwell

 

 

 

 

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Michael Blackwell

Dear Justice (JUST),

My address is:

Michael Blackwell
Assistant Professor of Tax Law
London School of Economics and Political Science
Houghton Street
London
WC2A 2AE
UNITED KINGDOM

I am perplexed that it is only now that you state you need this information to process my request. You have requested 'clarification' on other points before which were clear from my original email. I look forward to a full and satisfactory response within 15 days.

Yours faithfully,

Michael Blackwell

Justice et Consommateurs

Dear Mr Blackwell,

Thank you for your answer. I have asked you directly (on 11 March 2014) for clarification of your request, and again on 26 March 2014 which suspended the deadline. I have not received your e-mails, except the one from 16 April 2014.

At this point we had to investigate again which service is competent regarding this file; your case has been transmitted today to DG Taxation which in charge of this file. An answer will be prepared by them on point I and III of your request and the Legal service will answer on point II of your request. DG JUST and DG MARKT were not involved in your request for access to documents but helped to find the right service in charge of your file.

Sorry for the inconvenience.
Didier Boulouque

Commission européenne
DG Marché intérieur et services
Unité B-3: Application du droit du marché unique
B-1049 Bruxelles
Tél: 00.32.2.295.08.14
Fax: 00.32.2.299.21.06
e-mail: [email address]
Nous trouver sur le web: http://ec.europa.eu/internal_market
De l'information concernant les droits tirés de l'UE: http://ec.europa.eu/youreurope
Votre opinion: Debate on the Single Market Act

99 goals and 31 red cards -
Find out more in the Single Market Scoreboard

Afficher les sections citées

Justice et Consommateurs

Dear Sir,

Thank you for your request dated 24/04/2014. We hereby acknowledge receipt of your application for access to documents, which was registered on 24/04/2014 under reference number GestDem 2014/2160.

In accordance with Regulation (EC) No 1049/2001 regarding public access to European Parliament, Council and Commission documents, your application will be handled within 15 working days. The time limit will expire on 19/05/2014. In case this time limit needs to be extended, you will be informed in due course.

Yours faithfully,

Sabine Verleysen
DG TAXUD R2 - Access to documents

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Justice et Consommateurs

2 Attachments

Dear Mr. Blackwell,
 
You will find attached an advanced copy of the response to your request
for access to documents. Please note that the original version of this
response will be sent to you by certified mail.
 
Yours sincerely,
 
___________________________
Isabel ITURRITZA
Legal Officer
 
European Commission
Legal Service

BERL 1/107
B-1049 Brussels/Belgium
+32 2-295 36 58
[1][email address]
 
 
 

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