Prikaz vseh zadetkov portala ZDSS.....
CELEX:62021CB0273: Case C-273/21: Order of the Court (Sixth Chamber) of 26 November 2021 (request for a preliminary ruling from the Budapest Környéki Törvényszék — Hungary) — WD v Agrárminiszter (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Agriculture — Common Agricultural Policy — Regulation (EU) No 1307/2013 — Direct support schemes — Article 4(1)(c) and (e) — Article 32(2) — Single area payment application — Concept of ‘eligible hectare’ — Land classified as an aerodrome according to the land register — Actual use for agricultural purposes)
February 28, 2022
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CELEX:62021CB0224: Case C-224/21: Order of the Court (Eighth Chamber) of 13 December 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — VX v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Taxation of capital gains on immovable property — Articles 63 and 65 TFEU — Free movement of capital — Discrimination — Higher tax liability on capital gains on immovable property made by non-residents — Election for taxation under the same procedures as residents)
February 28, 2022
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CELEX:62020CB0670: Case C-670/20: Order of the Court (Sixth Chamber) of 6 December 2021 (request for a preliminary ruling from the Ráckevei Járásbíróság — Hungary) — EP, TA, FV, TB v ERSTE Bank Hungary Zrt. (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Loan agreement denominated in a foreign currency — Terms exposing the borrower to a foreign exchange risk — Article 4(2) — Requirements of intelligibility and transparency — Lack of effect of the declaration by the consumer under which he or she is fully aware of the potential risks arising from a loan denominated in a foreign currency — Contractual term that is in plain, intelligible language)
February 28, 2022
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CELEX:62020CB0647: Case C-647/20: Order of the Court (Eighth Chamber) of 13 December 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — XG v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Taxation of capital gains on immovable property — Articles 63, 64 and 65 TFEU — Free movement of capital — Higher tax liability on capital gains on immovable property made by residents of third countries)
February 28, 2022
No Comments
CELEX:62020CB0602: Case C-602/20: Order of the Court (Eighth Chamber) of 17 November 2021 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — ‘AKZ — Burgas’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Burgas (Reference for a preliminary ruling — Social security contributions — Repayment of contributions wrongly paid — Limitation of interest on repayment — National procedural autonomy — Principle of equivalence — Principle of effectiveness — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Manifest inadmissibility)
February 28, 2022
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CELEX:62020CB0598: Case C-598/20: Order of the Court of 1 December 2021 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — Pilsētas zemes dienests AS (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(l) and Article 135(2) — Leasing and letting of immovable property — Exclusion from exemption of a compulsory land lease to owners of buildings — Principle of fiscal neutrality)
February 28, 2022
No Comments
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