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European Union
Proceedings brought by Polbud - Wykonawstwo sp. z o.o (C-106/16)
Consideration of the questions referred
The first and second questions
Whether the restriction on freedom of…
64

Proceedings brought by Polbud - Wykonawstwo sp. z o.o (C-106/16)

Judgment of 25 Oct 2017law://eu/cjeu/2016/c-106-16/para_64@2026-11-10

64Since a general obligation to implement a liquidation procedure amounts to establishing a general presumption of the existence of abuse, the Court must hold that legislation, such as that at issue in the main proceedings, which imposes such an obligation, is disproportionate.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-106/16 · ECLI:EU:C:2017:804
Decided: 25 Oct 2017
Procedure: Preliminary reference · referred by the Sąd Najwyższy (Supreme Court, Poland)
Rapporteur: K. Jürimäe
Advocate General: Kokott
Bench: 12 judges
K. Lenaerts, A. Tizzano, T. von Danwitz, J. L. da Cruz Vilaça, A. Rosas, J. Malenovský, E. Levits, E. Juhász, A. Borg Barthet, D. Šváby M. Berger, K. Jürimäe, M. Vilaras
Language: Polish
Official: CURIA · EUR-Lex 62016CJ0106

Topics

Freedom of establishment

History · 1 version

25 Oct 2017Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 23: Repubblika v Il-Prim Ministru (C-896/19); European Commission v Hungary (C-66/18); Maximilian Schrems v Meta Platforms Ireland Limited (C-446/21); Acacia Srl v Pneusgarda Srl and Audi AG and Acacia Srl and Rolando D'Amato v Dr. Ing. h.c.F. Porsche AG (C-397/16, C-435/16); Skatteministeriet v T Danmark and Y Denmark Aps (C-116/16, C-117/16); Associação Peço a Palavra and Others v Conselho de Ministros (C-563/17); Edil Work 2 Srl. and S.T. Srl v STE Sàrl (C-276/22)2 provisions; Public.Resource.Org, Inc. and Right to Know CLG v European Commission (C-588/21 P); Finanzamt R v W-GmbH (C-98/21); HJ v Ministerstvo práce a sociálních věcí (C-101/21)2 provisions; M. A. v État belge (C-112/20); Vivendi SA v Autorità per le Garanzie nelle Comunicazioni (C-719/18); Foundation for the Protection of the Traditional Cheese of Cyprus named Halloumi v European Union Intellectual Property Office (C-766/18 P); Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17); Consorzio Tutela Aceto Balsamico di Modena v Balema GmbH (C-432/18); College Pension Plan of British Columbia v Finanzamt München Abteilung III (C-641/17); N Luxembourg 1 and Others v Skatteministeriet (C-115/16, C-118/16, C-119/16, C-299/16); MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira (C-295/17); Carrefour Hypermarchés SAS and Others v Ministre des Finances et des Comptes publics (C-510/16); Fidelity Funds and Others v Skatteministeriet (C-480/16); Bruno Dell'Acqua v Eurocom Srl and Regione Lombardia (C-370/16); K.A. and Others v Belgische Staat (C-82/16); Slowakische Republik v Achmea BV (C-284/16)
Cites 12: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; Peter Gauweiler and Others v Deutscher Bundestag (C-62/14); Anonymi Geniki Etairia Tsimenton Iraklis (AGET Iraklis) v Ypourgos Ergasias, Koinonikis Asfalisis kai Koinonikis Allilengyis (C-201/15); CARTESIO Oktató és Szolgáltató bt (C-210/06); National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10); The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc (81/87); Request for a preliminary ruling from Landgericht Koblenz (C-411/03); Damijan Vnuk v Zavarovalnica Triglav d.d (C-162/13); Opinion of the Advocate General (C-106/16); Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd (C-167/01); Centros Ltd v Erhvervs- og Selskabsstyrelsen (C-212/97); VALE Építési kft (C-378/10)