9 March 2020
Mergers: Inseparable transactions
The existence of a single concentration does not arise from transactions which, although ancillary to the concentration, have no direct functional link with its implementation, such as a public bid launched after the acquisition of control of the target undertaking.
CJEU, Case C-10/18 P Mowi ASA, Judgment of 4 March 2020, LawLex20200000314JBJ
Mergers: Fine
The Commission must establish a distinction, by means of the fines which it imposes, between the situations in which the acquiring undertaking complies with the notification obligation but infringes the standstill obligation and that in which that undertaking infringes both those obligations.
CJEU, Case C-10/18 P Mowi ASA, Judgment of 4 March 2020, LawLex20200000314JBJ
Free movement of persons and services: Implementation of principle of non-discrimination
The principle of the freedom to provide services does not preclude legislation of a Member State which imposes an obligation to submit a tax declaration on suppliers of advertising services established in another Member State for the purposes of their liability to a tax on advertising, whereas suppliers of such services established in the Member State where the tax is levied are exempt from that obligation, insofar as that obligation does not impinge on the exercise of the activity of advertising and such an exemption is only possible for the latter where they have already submitted a tax declaration or registered with the tax authority for the purposes of some form of direct or indirect tax.
CJUE, Case C-482/18 Google Ireland Limited, Judgment of 3 March 2020, LawLex20200000323JB
