Daily Archives: 22 October, 2021

CELEX:62020CO0686: Order of the Court (Ninth Chamber) of 11 October 2021.#YE and Others v Vueling Airlines SA.#Request for a preliminary ruling from the Tribunal de Proximité d’Aulnay-sous-Bois.#Case C-686/20.

CELEX:62020CJ0396: Sodba Sodišča (tretji senat) z dne 21. oktobra 2021.#CHEP Equipment Pooling NV proti Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Kúria.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Način vračila DDV davčnim zavezancem, ki nimajo sedeža v državi članici vračila – Direktiva 2008/9/ES – Člen 20(1) – Zahteva za dodatne informacije države članice vračila – Podatki, na katere se lahko nanaša zahteva za dodatne informacije – Neskladje med zneskom, navedenim v zahtevku za vračilo, in zneskom, navedenim na predloženih računih – Načelo dobrega upravljanja – Načelo nevtralnosti DDV – Prekluzivni rok – Posledice za popravek napake davčnega zavezanca.#Zadeva C-396/20.

CELEX:62020CJ0396: Judgment of the Court (Third Chamber) of 21 October 2021.#CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Case C-396/20.

CELEX:62020CJ0393: Judgment of the Court (Eighth Chamber) of 21 October 2021.#T.B. and D. sp. z. o. o. v G. I. A/S.#Request for a preliminary ruling from the Sąd Rejonowy dla Krakowa-Śródmieścia w Krakowie.#Case C-393/20.

CELEX:62020CJ0080: Judgment of the Court (Fifth Chamber) of 21 October 2021.#Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Case C-80/20.

CELEX:62020CJ0282: Judgment of the Court (Tenth Chamber) of 21 October 2021.#Spetsializirana prokuratura v ZX.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2012/13/EU – Right to information in criminal proceedings – Article 6(3) – Rights of suspects or accused persons to be informed of their rights – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – National law not providing for a procedural mechanism for remedying errors and omissions in the content of the indictment.#Case C-282/20.

CELEX:62020CJ0080: Sodba Sodišča (peti senat) z dne 21. oktobra 2021.#Wilo Salmson France SAS proti Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti in Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunalul Bucureşti.#Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Členi od 167 do 171 in člen 178(a) – Pravica do odbitka DDV – Vračilo DDV davčnim zavezancem s sedežem v državi članici, ki ni država članica vračila – Imetništvo računa – Direktiva 2008/9/ES – Zavrnitev zahtevka za vračilo – ,Storniranje‘ računa s strani dobavitelja – Izdaja novega računa – Nov zahtevek za vračilo – Zavrnitev.#Zadeva C-80/20.

CELEX:62020CJ0282: Sodba Sodišča (deseti senat) z dne 21. oktobra 2021.#Spetsializirana prokuratura proti ZX.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Spetsializiran nakazatelen sad.#Predhodno odločanje – Pravosodno sodelovanje v kazenskih zadevah – Direktiva 2012/13/EU – Pravica do obveščenosti v kazenskem postopku – Člen 6(3) – Pravica osumljenih ali obdolženih oseb do obveščenosti o njihovih pravicah – Člena 47 in 48 Listine Evropske unije o temeljnih pravicah – Nacionalna zakonodaja, ki ne določa procesnega ukrepa za odpravo vsebinskih nenatančnosti in nepopolnosti obtožnega akta po predobravnavnem naroku.#Zadeva C-282/20.

CELEX:62019CJ0824: Judgment of the Court (Second Chamber) of 21 October 2021.#TC and UB v Komisia za zashtita ot diskriminatsia and VA.#Request for a preliminary ruling from the Varhoven administrativen sad.#Case C-824/19.

CELEX:62020CJ0045: Judgment of the Court (Eighth Chamber) of 14 October 2021.#E v Finanzamt N and Z vFinanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases C-45/20 and C-46/20.