(7) See the landmark case of CJEC of July 13, 1966, cases 56 and 58/64, Grundig, Consten/Commission, Rep.
(15) CJEC of June 8, 1982, case 258/78, Nungesser/Commission, Rep.
(17) In fact, the existence/exercise-dichotomy has been first developed in a competition law context, see CJEC of July 13 1962, cases 56 and 58/64, Grundig, Consten/Commission, Rep.
(22) See CJEC of June 8, 1982 case 258/78, Nungesser/Commission, Rep.
CJEC of January 28, 1986, case 75/84, Pronuptia, Rep.
(50) CJEC of February 18, 1971, case 40/80, Sirena/EDA, Rep.
This implies a certain "legalism," and, by the way, it does so even with respect to license agreements which, according to CJEC of June 8, 1982, case 258/78, Nungesser/Commission, Rep.
(35.) See ECJ decisions in Rask (Case 209191 CJEC
92, I-5755), Christel Schmidt (Case 392192 CJEC
94, I-1311), and Mercyx (Case 171194, ECR I-1253).
The CJEC asserts that a widow(er)'s environment is hurt because not only must they deal with the loss of a loved one, they must also simultaneously deal with the pressures and headaches of an onerous tax with marginal rates of 55 percent or more.
The CJEC report speaks for many that are ardently opposed to the estate tax.