Prikaz vseh zadetkov portala ZDSS.....
CELEX:62020CA0398: Case C-398/20: Judgment of the Court (Sixth Chamber) of 11 November 2021 (request for a preliminary ruling from the Krajský soud v Brně — Czech Republic) — ELVOSPOL v Odvolací finanční ředitelství (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 90 — Reduction of the taxable amount for VAT purposes — Total or partial non-payment of the price on account of the debtor’s insolvency — Conditions imposed by national legislation for the adjustment of output VAT — Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company — Non-compliance)
January 10, 2022
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CELEX:62020CA0388: Case C-388/20: Judgment of the Court (Eighth Chamber) of 11 November 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Bundesverband der Verbraucherzentralen und Verbraucherverbände — Verbraucherzentrale Bundesverband eV v Dr. August Oetker Nahrungsmittel KG (Reference for a preliminary ruling — Regulation (EU) No 1169/2011 — Provision of food information to consumers — Article 9(1)(l) — Nutrition declaration — Second subparagraph of Article 31(3) — Calculation of the energy value and of the amounts of nutrients — Possibility of providing that information for the food after preparation — Conditions — Second subparagraph of Article 33(2) — Expression on a per portion basis or per consumption unit)
January 10, 2022
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CELEX:62020CA0340: Case C-340/20: Judgment of the Court (First Chamber) of 11 November 2021 (request for a preliminary ruling from the Cour de cassation — France) — Bank Sepah v Overseas Financial Limited, Oaktree Finance Limited (Reference for a preliminary ruling — Common foreign and security policy (CFSP) — Restrictive measures against the Islamic Republic of Iran — Regulation (EC) No 423/2007 — Freezing of funds of persons, entities or bodies recognised by the Council of the European Union as being engaged in nuclear proliferation — Concepts of ‘freezing of funds’ and ‘freezing of economic resources’ — Possibility of applying a protective measure in respect of frozen funds and economic resources — Claim pre-dating the freezing of assets and unrelated to Iran’s nuclear and ballistic programme)
January 10, 2022
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Procesi izmenjave elektronskih sporočil za potrebe gospodarstva za projekt SI NCTS P5
January 10, 2022
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Nov dokument.
CELEX:62020CA0315: Case C-315/20: Judgment of the Court (Eighth Chamber) of 11 November 2021 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Regione Veneto v Plan Eco Srl (Reference for a preliminary ruling — Environment — Regulation (EC) No 1013/2006 — Shipments of waste — Article 3(5) and Article 11(1)(i) — Directive 2008/98/EC — Waste management — Article 16 — Principles of self-sufficiency and proximity — Decision 2000/532/EC — European Waste Catalogue (EWC) — Mixed municipal waste subject to mechanical treatment which does not alter its nature)
January 10, 2022
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CELEX:62020CA0281: Case C-281/20: Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Ferimet SL v Administracíon General del Estado (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right of deduction — Article 199 — Reverse charge procedure — Principle of fiscal neutrality — Material conditions governing the right to deduct — Supplier’s status as taxable person — Burden of proof — Fraud — Abusive practice — Invoice referring to a fictitious supplier)
January 10, 2022
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