{"id":13796,"date":"2024-09-20T08:13:59","date_gmt":"2024-09-20T08:13:59","guid":{"rendered":"https:\/\/vila.es\/?p=13796"},"modified":"2024-09-27T08:26:40","modified_gmt":"2024-09-27T08:26:40","slug":"%e3%82%a2%e3%83%83%e3%83%97%e3%83%ab%e4%ba%8b%e4%bb%b6-2020%e5%b9%b4%e3%81%ab%e7%84%a1%e5%8a%b9%e3%81%a8%e3%81%aa%e3%82%8b%e9%81%95%e6%b3%95%e3%81%aa%e6%b8%9b%e7%a8%8e%e3%82%92%e8%a3%81%e5%88%a4","status":"publish","type":"post","link":"https:\/\/vila.es\/ja\/eu%e8%a6%8f%e5%89%87\/%e3%82%a2%e3%83%83%e3%83%97%e3%83%ab%e4%ba%8b%e4%bb%b6-2020%e5%b9%b4%e3%81%ab%e7%84%a1%e5%8a%b9%e3%81%a8%e3%81%aa%e3%82%8b%e9%81%95%e6%b3%95%e3%81%aa%e6%b8%9b%e7%a8%8e%e3%82%92%e8%a3%81%e5%88%a4\/","title":{"rendered":"\u30a2\u30c3\u30d7\u30eb\u4e8b\u4ef6-2020\u5e74\u306b\u7121\u52b9\u3068\u306a\u308b\u9055\u6cd5\u306a\u6e1b\u7a0e\u3092\u88c1\u5224\u6240\u304c\u78ba\u8a8d"},"content":{"rendered":"<div>\n<p style=\"text-align: right;\"><strong><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/vila.es\/tributario\/caso-apple-el-tijue-confirma-las-ayudas-fiscales-ilegales-anuladas-en-2020\/\">ES<\/a><\/span>|<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/vila.es\/en\/tax\/the-apple-case-the-cjeu-confirms-the-illegal-tax-rulings-quashed-in-2020\/\">EN<\/a><\/span>|\u65e5\u672c\u8a9e|<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/vila.es\/en\/tax\/the-apple-case-the-cjeu-confirms-the-illegal-tax-rulings-quashed-in-2020\/\">DE<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span lang=\"JA\">\u300e<a href=\"https:\/\/vila.es\/ja\/eu%e8%a6%8f%e5%89%87\/%e3%82%a2%e3%83%83%e3%83%97%e3%83%ab%e7%a4%be-vs-%e6%ac%a7%e5%b7%9e%e9%80%a3%e5%90%88-%e3%82%a2%e3%82%a4%e3%83%ab%e3%83%a9%e3%83%b3%e3%83%89%e3%81%a7%e3%81%ae%e7%a8%8e%e5%84%aa%e9%81%87\/\"><span style=\"color: #3366ff;\">\u30a2\u30c3\u30d7\u30eb\u793e<\/span><\/a><\/span><span style=\"color: #3366ff;\">VS <\/span><span lang=\"JA\"><span style=\"color: #3366ff;\">\u6b27\u5dde\u9023\u5408 \u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3067\u306e\u7a0e\u512a\u9047<\/span>\u300f\u304a\u3088\u3073\u300e<a href=\"https:\/\/vila.es\/ja\/eu%e8%a6%8f%e5%89%87\/%e3%82%bf%e3%83%83%e3%82%af%e3%82%b9%e3%83%ab%e3%83%bc%e3%83%aa%e3%83%b3%e3%82%b0\/\">\u30bf\u30c3\u30af\u30b9\u30eb\u30fc\u30ea\u30f3\u30b0<\/a>\u300f\u306e\u8a18\u4e8b\u3067\u4f1d\u3048\u305f\u3068\u304a\u308a\u3001<\/span>2016<span lang=\"JA\">\u5e74<\/span>8<span lang=\"JA\">\u6708<\/span>30<span lang=\"JA\">\u65e5\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u304c\u7c73\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e<\/span>2<span lang=\"JA\">\u793e\u306b\u6709\u5229\u306a<i>\u30bf\u30c3\u30af\u30b9\u30eb\u30fc\u30ea\u30f3\u30b0<\/i>\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u30a2\u30c3\u30d7\u30eb\u793e\u306e<\/span>130<span lang=\"JA\">\u5104\u30e6\u30fc\u30ed\u306b\u4e0a\u308b\u8131\u7a0e\u3092\u52a9\u3051\u305f\u3068\u306e\u5224\u6c7a\u3092\u4e0b\u3057\u305f\uff08\u5224\u6c7a<\/span>2017\/1283<span lang=\"JA\">\uff09\u3002\u305d\u308c\u304b\u3089<\/span>8<span lang=\"JA\">\u5e74\u4ee5\u4e0a\u304c\u7d4c\u904e\u3057\u305f<\/span>2024<span lang=\"JA\">\u5e74<\/span>9<span lang=\"JA\">\u6708<\/span>10<span lang=\"JA\">\u65e5\uff08\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9<\/span>133\/24<span lang=\"JA\">\uff09\u3001\u6b27\u5dde\u9023\u5408\u53f8\u6cd5\u88c1\u5224\u6240\uff08<\/span>CJEU<span lang=\"JA\">\uff09\u306f\u3064\u3044\u306b\u3053\u306e\u5224\u6c7a\u3092\u652f\u6301\u3057\u3001\u305d\u306e\u7d50\u679c\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u904e\u53bb<\/span>10<span lang=\"JA\">\u5e74\u9593\u306b\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u63d0\u4f9b\u3055\u308c\u305f\u540c\u69d8\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u9061\u53ca\u7684\u306b\u898b\u76f4\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002<\/span><\/p>\n<\/div>\n<div style=\"text-align: justify;\">\n<p><span lang=\"JA\">\u4e88\u60f3\u901a\u308a\u3001\u30a2\u30c3\u30d7\u30eb\u793e\u3068\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306e\u7a0e\u52d9\u5f53\u5c40\uff08<\/span><i>Office of the Revenue Commissioners<\/i><span lang=\"JA\">\uff09\u306f<\/span>2016<span lang=\"JA\">\u5e74\u306e\u5224\u6c7a\u3092\u4e0d\u670d\u3068\u3057\u3066\u63a7\u8a34\u3057\u305f\u3002\u5b9f\u969b\u3001<\/span>2020<span lang=\"JA\">\u5e74\u306e\u7b2c\u4e00\u5be9\u88c1\u5224\u6240\uff08\u6b27\u5dde\u9023\u5408\u4e00\u822c\u88c1\u5224\u6240\u3001<\/span>CJEU<span lang=\"JA\">\uff09\u306b\u304a\u3044\u3066\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u3001\u30a2\u30c3\u30d7\u30eb\u30fb\u30bb\u30fc\u30eb\u30b9\u30fb\u30a4\u30f3\u30bf\u30fc\u30ca\u30b7\u30e7\u30ca\u30eb\uff08<\/span>ASI<span lang=\"JA\">\uff09\u307e\u305f\u306f\u30a2\u30c3\u30d7\u30eb\u30fb\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30ba\u30fb\u30e8\u30fc\u30ed\u30c3\u30d1\uff08<\/span>AOE<span lang=\"JA\">\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u6709\u5229\u306a\u512a\u9047\u7a0e\u5236\u306e\u5b58\u5728\u3092\u8a3c\u660e\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u305f\u3002<\/span><\/p>\n<p><span lang=\"JA\">\u3057\u304b\u3057\u3001\u6700\u65b0\u306e\u5224\u6c7a\u306b\u3088\u308b\u3068\u3001\uff08<\/span>2014<span lang=\"JA\">\u5e74\u4ee5\u964d\u306f\u30de\u30eb\u30b0\u30ec\u30fc\u30c6\u30fb\u30f4\u30a7\u30b9\u30bf\u30ac\u30fc\u6c0f\u304c\u7387\u3044\u308b\uff09\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u3001\u30a2\u30c3\u30d7\u30eb\u304c<\/span>1991<span lang=\"JA\">\u5e74\u304b\u3089<\/span>2014<span lang=\"JA\">\u5e74\u306e\u9593\u306b<\/span>2<span lang=\"JA\">\u3064\u306e\u512a\u9047\u7a0e\u5236\u306e\u6069\u6075\u3092\u53d7\u3051\u3001\u6570\u5341\u5104\u30e6\u30fc\u30ed\u306e\u6cd5\u4eba\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u305f\u3068\u7d50\u8ad6\u3065\u3051\u3001\u6b27\u5dde\u7af6\u4e89\u59d4\u54e1\u4f1a\u3092\u652f\u6301\u3059\u308b\u5224\u6c7a\u3092\u4e0b\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<\/span>CJEU<span lang=\"JA\">\u306f\u3001<\/span>2020<span lang=\"JA\">\u5e74<\/span>7<span lang=\"JA\">\u6708<\/span>15<span lang=\"JA\">\u65e5\u306b\u4e0b\u3055\u308c\u305f\u5224\u6c7a\u3092\u8986\u3057\u3001\u4e00\u5be9\u88c1\u5224\u6240\u304c\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u3001\u7c73\u56fd\u5916\u3067\u306e\u30a2\u30c3\u30d7\u30eb\u88fd\u54c1\u306e\u8ca9\u58f2\uff08\u304a\u3088\u3073\u3053\u308c\u3089\u306e\u88fd\u54c1\u306b\u95a2\u9023\u3059\u308b\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u4f9b\u4e0e\uff09\u304b\u3089\u5f97\u3089\u308c\u308b\u5229\u76ca\u304c\u3001\u30a2\u30c3\u30d7\u30eb\u793e\u306e\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u5b50\u4f1a\u793e<\/span>2<span lang=\"JA\">\u793e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5229\u76ca\u306e\u4e00\u90e8\u3068\u306a\u308b\u3079\u304d\u3067\u3042\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u3057\u305f\u306e\u306f\u8aa4\u308a\u3067\u3042\u3063\u305f\u3068\u5224\u65ad\u3057\u305f\u3002<\/span><\/p>\n<p><span lang=\"JA\">\u3053\u306e\u8ad6\u4e89\u306e\u767a\u7aef\u306f\u3001<\/span>1990<span lang=\"JA\">\u5e74\u4ee3\u3001\u3088\u308a\u6b63\u78ba\u306b\u306f<\/span>1993<span lang=\"JA\">\u5e74<\/span>1<span lang=\"JA\">\u6708<\/span>1<span lang=\"JA\">\u65e5\u306e<\/span>EU<span lang=\"JA\">\u5358\u4e00\u5e02\u5834\u306e\u5275\u8a2d\u306b\u3055\u304b\u306e\u307c\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f<\/span>EU<span lang=\"JA\">\u5168\u57df\u3092\u81ea\u7531\u306b\u79fb\u52d5\u3059\u308b\u6a29\u5229\u3092\u5f97\u305f\u304c\u3001\u305d\u306e\u4e00\u65b9\u3067\u3001\u7d0d\u7a0e\u306f\u4e00\u3064\u306e\u56fd\u3067\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u5f53\u7136\u306e\u3053\u3068\u306a\u304c\u3089\u3001\u5404\u56fd\u306f\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u512a\u9047\u7a0e\u5236\u3092\u63d0\u4f9b\u3057\u3001\u305d\u306e\u8a2d\u7acb\u3092\u5968\u52b1\u3057\u305f\u3002\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3001\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u3001\u30aa\u30e9\u30f3\u30c0\u3001\u30de\u30eb\u30bf\u3001\u30ad\u30d7\u30ed\u30b9\u3001\u30cf\u30f3\u30ac\u30ea\u30fc\u306a\u3069\u304c\u305d\u306e\u4ee3\u8868\u4f8b\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u3053\u3046\u3057\u305f\u5236\u5ea6\u306b\u7591\u554f\u3092\u5448\u3057\u59cb\u3081\u305f\u306e\u306f<\/span>2015<span lang=\"JA\">\u5e74\u306b\u306a\u3063\u3066\u304b\u3089\u3067\u3001\u30a2\u30de\u30be\u30f3\u3001\u30d5\u30a3\u30a2\u30c3\u30c8\u3001<\/span>ENGIE<span lang=\"JA\">\u3001\u305d\u3057\u3066\u3082\u3061\u308d\u3093\u30a2\u30c3\u30d7\u30eb\u306a\u3069\u306e\u5927\u4f01\u696d\u306b\u5bfe\u3059\u308b\u8a34\u8a1f\u306b\u3064\u306a\u304c\u3063\u305f\u3002\u6b27\u5dde\u5168\u57df\u306b\u5e83\u304c\u308b\u30a2\u30c3\u30d7\u30eb\u306e\u4e8b\u696d\u306f\u3059\u3079\u3066\u3001\u300c\u30a2\u30c3\u30d7\u30eb\u30fb\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30ba\u30fb\u30a4\u30f3\u30bf\u30fc\u30ca\u30b7\u30e7\u30ca\u30eb\u300d\u3068\u547c\u3070\u308c\u308b\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306e\u672c\u793e\u304b\u3089\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span lang=\"JA\">\u3057\u304b\u3057\u3001<\/span>9<span lang=\"JA\">\u6708<\/span>10<span lang=\"JA\">\u65e5\u306e<\/span>CJEU<span lang=\"JA\">\u5224\u6c7a\u306e\u6b74\u53f2\u7684\u610f\u7fa9\u306f\u3001<\/span>CJEU<span lang=\"JA\">\u304c\u521d\u3081\u3066\u3001<\/span>OECD<i><span lang=\"JA\">\u79fb\u8ee2\u4fa1\u683c<\/span><\/i><span lang=\"JA\">\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u7a0e\u6cd5\u3078\u306e\u9069\u7528\u3092\u6b27\u5dde\u59d4\u54e1\u4f1a\u306b\u8a8d\u3081\u305f\u3068\u3044\u3046\u4e8b\u5b9f\u306b\u3042\u308b\u3002<\/span><\/p>\n<\/div>\n<div style=\"text-align: justify;\">\n<p><span lang=\"JA\">\u8981\u3059\u308b\u306b\u3001\u79fb\u8ee2\u4fa1\u683c\u3068\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u304c\u3001\u7279\u306b\u7570\u306a\u308b\u56fd\u306b\u6240\u5728\u3059\u308b\u69d8\u3005\u306a\u90e8\u9580\u9593\u3067\u3084\u308a\u3068\u308a\u3055\u308c\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3092\u72ec\u81ea\u306b\u8a2d\u5b9a\u3059\u308b\u4ed5\u7d44\u307f\u306e\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u306e\u6163\u884c\u306b\u3088\u308a\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u7a0e\u52d9\u7ba1\u8f44\u306e\u7570\u306a\u308b\u5b50\u4f1a\u793e\u9593\u3067\u6226\u7565\u7684\u306b\u5229\u76ca\u3092\u914d\u5206\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<\/div>\n<div style=\"text-align: justify;\">\n<p>1991<span lang=\"JA\">\u5e74\u3068<\/span>2007<span lang=\"JA\">\u5e74\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306f<\/span>2<span lang=\"JA\">\u3064\u306e\u512a\u9047\u7a0e\u5236\u3092\u63a1\u7528\u3057\u3001<\/span>ASI<span lang=\"JA\">\u3068<\/span>AOE<span lang=\"JA\">\u304c\u4f7f\u7528\u3059\u308b\u8907\u96d1\u306a\u65b9\u6cd5\u3092\u627f\u8a8d\u3057\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092<\/span>2003<span lang=\"JA\">\u5e74\u306e<\/span>1<span lang=\"JA\">\uff05\u304b\u3089<\/span>2014<span lang=\"JA\">\u5e74\u306e<\/span>0.005<span lang=\"JA\">\uff05\u307e\u3067\u5927\u5e45\u306b\u8efd\u6e1b\u3057\u305f\u3002\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306e\u512a\u9047\u7a0e\u5236\u306b\u3088\u308a\u30a2\u30c3\u30d7\u30eb\u793e\u306f\u6b21\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u3063\u305f\u306e\u3067\u3042\u308b\uff1a<\/span> <span lang=\"JA\">\u30a2\u30c3\u30d7\u30eb\u793e\u306f\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306b\u540c\u4e00\u306e\u4f1a\u793e\u3092<\/span>2<span lang=\"JA\">\u3064\u8a2d\u7acb\u3057\u3001\u767b\u8a18\u4e0a\u306e\u4e8b\u52d9\u6240\u306f\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306b\u7f6e\u304d\u3001\u7a0e\u52d9\u4e0a\u306e\u6240\u5728\u5730\u306f\u30d0\u30df\u30e5\u30fc\u30c0\u306b\u7f6e\u3044\u305f\u3002\u3053\u308c\u3089<\/span>2<span lang=\"JA\">\u3064\u306e\u4f1a\u793e\u306f\u305d\u308c\u305e\u308c\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306b\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u30a2\u30c3\u30d7\u30eb\u793e\u306f\u305d\u3053\u3067\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u305f\u3002\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u81ea\u7531\u306a\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u3088\u308a\u3001\u30a2\u30c3\u30d7\u30eb\u793e\u306f\u3053\u308c\u3089<\/span>2<span lang=\"JA\">\u3064\u306e\u5b50\u4f1a\u793e\u306e\u5229\u76ca\u306e<\/span>99.9%<span lang=\"JA\">\u3092\u3001\u5f93\u696d\u54e1\u306e\u3044\u306a\u3044\u30d0\u30df\u30e5\u30fc\u30c0\u306b\u3042\u308b\u672c\u793e\u306b\u5e30\u5c5e\u3055\u305b\u305f\u3002\u30a2\u30c3\u30d7\u30eb\u793e\u306f\u3001\u3053\u306e\u4f53\u5236\u306b\u3064\u3044\u3066<\/span>2<span lang=\"JA\">\u3064\u306e\u6b63\u5f53\u6027\u3092\u4e3b\u5f35\u3057\u305f\uff1a<\/span><\/p>\n<\/div>\n<div style=\"text-align: justify;\">\n<p style=\"padding-left: 40px;\">(i)<span lang=\"JA\">\u7c73\u56fd\u5916\u3067\u8ca9\u58f2\u3055\u308c\u305f\uff08\u305d\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u305f\uff09\u88fd\u54c1\u306b\u95a2\u3059\u308b\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306f\u3001\u7c73\u56fd\u306e\u89aa\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u304c\u53d6\u308a\u6271\u3063\u3066\u3044\u305f\u305f\u3081\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u652f\u5e97\u306e\u5229\u76ca\u306f\u30d0\u30df\u30e5\u30fc\u30c0\u306e\u89aa\u4f1a\u793e\u306b\u632f\u308a\u5411\u3051\u3089\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u3002<\/span><\/p>\n<\/div>\n<div style=\"text-align: justify; padding-left: 40px;\">\n<p>(ii)<span lang=\"JA\">\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u652f\u5e97\u306e\u5f93\u696d\u54e1\u306f\u3001\u3053\u308c\u3089\u306e\u5229\u76ca\u304c\u7c73\u56fd\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30d0\u30df\u30e5\u30fc\u30c0\u306b\u7559\u307e\u308b\u3053\u3068\u3092\u6b63\u5f53\u5316\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u4ed8\u52a0\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u305f\u3002<\/span><\/p>\n<\/div>\n<div style=\"text-align: justify;\">\n<p><span lang=\"JA\">\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3089\u306e\u5229\u76ca\u306f\u7c73\u56fd\u3067\u3082\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u306a\u304b\u3063\u305f\u3002<\/span><\/p>\n<p><span lang=\"JA\">\u3057\u304b\u3057\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u6b27\u5dde\u53f8\u6cd5\u88c1\u5224\u6240\uff08<\/span>CJEU<span lang=\"JA\">\uff09\u306e\u5224\u6c7a\u306b\u304a\u3044\u3066\u3001\u5229\u76ca\u306e<\/span>99.9<span lang=\"JA\">\uff05\u3092\u30d0\u30df\u30e5\u30fc\u30c0\u306b\u3042\u308b\u672c\u793e\u306b\u6d41\u7528\u3059\u308b\u3053\u3068\u3092\u6b63\u5f53\u5316\u3059\u308b\u3053\u306e\u300c\u4ed8\u52a0\u4fa1\u5024\u300d\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7a0e\u5236\u3092\u652f\u6301\u3059\u308b\u306b\u306f\u3042\u307e\u308a\u306b\u5b9f\u4f53\u304c\u306a\u3044\u3053\u3068\u3092\u8a3c\u660e\u3057\u3001\u30a2\u30c3\u30d7\u30eb\u793e\u306f<\/span>1991<span lang=\"JA\">\u5e74\u304b\u3089<\/span>2014<span lang=\"JA\">\u5e74\u306e\u9593\u306b\u767a\u751f\u3057\u305f\u5229\u76ca\u306e<\/span>130<span lang=\"JA\">\u5104\u30e6\u30fc\u30ed\uff08\u30d7\u30e9\u30b9\u5229\u5b50\uff09\u3092\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306e\u652f\u5e97\u306b\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u3063\u305f\u3002<\/span><\/p>\n<p><span lang=\"JA\">\u30de\u30eb\u30b0\u30ec\u30fc\u30c6\u30fb\u30f4\u30a7\u30b9\u30c6\u30ac\u30fc\u6c0f\u306b\u3088\u308b\u3068\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u6709\u5229\u306a\u7a0e\u5236\u306b\u95a2\u3059\u308b\u3053\u308c\u307e\u3067\u306e\u5224\u4f8b\u6cd5\u7406\u306b\u53cd\u3057\u305f\u3053\u306e<\/span>CJEU<span lang=\"JA\">\u306e\u753b\u671f\u7684\u306a\u5224\u6c7a\u306b\u3088\u308a\u3001\u904e\u53bb<\/span>10<span lang=\"JA\">\u5e74\u9593\u306b\u627f\u8a8d\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u305d\u306e\u3088\u3046\u306a\u7a0e\u5236\u306e\u5305\u62ec\u7684\u306a\u898b\u76f4\u3057\u3078\u306e\u6249\u304c\u958b\u304b\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u6c7a\u5b9a\u306f\u3001<\/span>EU<span lang=\"JA\">\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u691c\u8a0e\u306e\u8ee2\u63db\u70b9\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p class=\"fusion-responsive-typography-calculated\" style=\"text-align: justify;\" data-fontsize=\"24\" data-lineheight=\"31.2px\">\u30ea\u30af\u30b9\u30fb\u30bb\u30d0\u30b9\u30c6\u30a3\u30a2\u30f3 (Sebastian\u00a0Ricks)<\/p>\n<p style=\"text-align: justify;\" data-fontsize=\"24\" data-lineheight=\"31.2px\">Vil\u00e1 Abogados<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">\u3088\u308a\u8a73\u7d30\u306a\u60c5\u5831\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u4e0b\u8a18\u307e\u3067\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"mailto:va@vila.es\">va@vila.es<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">2024\u5e749\u670820\u65e5<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ES|EN|\u65e5\u672c\u8a9e|DE \u300e\u30a2\u30c3\u30d7\u30eb\u793eVS \u6b27\u5dde\u9023\u5408 \u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3067\u306e\u7a0e\u512a\u9047\u300f\u304a\u3088\u3073\u300e\u30bf\u30c3\u30af\u30b9\u30eb\u30fc\u30ea\u30f3\u30b0\u300f\u306e\u8a18  [&#8230;]<\/p>\n","protected":false},"author":4,"featured_media":4744,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[110,114],"tags":[],"class_list":["post-13796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu","category-114"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u30a2\u30c3\u30d7\u30eb\u4e8b\u4ef6-2020\u5e74\u306b\u7121\u52b9\u3068\u306a\u308b\u9055\u6cd5\u306a\u6e1b\u7a0e\u3092\u88c1\u5224\u6240\u304c\u78ba\u8a8d - Vil\u00e1 Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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