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CELEX:62020CA0605: Zadeva C-605/20: Sodba Sodišča (sedmi senat) z dne 24. februarja 2022 (predlog za sprejetje predhodne odločbe Supremo Tribunal Administrativo – Portugalska) – Suzlon Wind Energy Portugal – Energia Eólica Unipessoal, Lda / Autoridade Tributária e Aduaneira (Predhodno odločanje – Davčna ureditev – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1)(c) – Uporaba ratione temporis – Storitve, ki so predmet DDV – Opravljanje storitev za plačilo – Merila – Razmerja znotraj skupine – Storitve popravila ali nadomestitve sestavnih delov vetrnih turbin pod garancijo in priprave poročil o neskladnosti – Bremepisi, ki jih je izdal izvajalec in v katerih DDV ni naveden – Izvajalčev odbitek DDV na blago in storitve, ki so jih iz naslova istih storitev temu izvajalcu računali njegovi podizvajalci)
April 19, 2022 No Comments
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CELEX:62021CA0052: Združeni zadevi C-52/21 in C-53/21: Sodba Sodišča (sedmi senat) z dne 24. februarja 2022 (predloga za sprejetje predhodne odločbe Cour d’appel de Liège – Belgija) – Pharmacie populaire – La Sauvegarde SCRL/État belge (C-52/21), Pharma Santé – Réseau Solidaris SCRL/État belge (C-53/21), (Predhodno odločanje – Svoboda opravljanja storitev – Člen 56 PDEU – Omejitve – Davčna zakonodaja – Davek od dohodkov pravnih oseb – Obveznost kupcev storitev, da davčni upravi prijavijo in posredujejo dokazila o zneskih, ki so jih zaračunali ponudniki storitev s sedežem v drugi državi članici – Neobstoj take obveznosti za povsem notranje storitve – Upravičenost – Učinkovitost davčnega nadzora – Sorazmernost)
April 19, 2022 No Comments
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CELEX:62020CA0582: Case C-582/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj, Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167 and 168 — Right to deduction — Refusal — Tax evasion — Evaluation of evidence — Suspension of examination of an administrative complaint relating to a notice of assessment refusing a right to deduction, pending the outcome of criminal proceedings — Procedural autonomy of the Member States — Principle of fiscal neutrality — Right to good administration — Article 47 of the Charter of Fundamental Rights of the European Union)
April 19, 2022 No Comments
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CELEX:62020CA0300: Case C-300/20: Judgment of the Court (Grand Chamber) of 22 February 2022 (request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Bund Naturschutz in Bayern eV v Landkreis Rosenheim (Reference for a preliminary ruling — Environment — Directive 2001/42/EC — Assessment of the effects of certain plans and programmes on the environment — Article 2(a) — Concept of ‘plans and programmes’ — Article 3(2)(a) — Measures prepared for certain sectors and setting a framework for future development consent of projects listed in Annexes I and II to Directive 2011/92/EU — Article 3(4) — Measures setting a framework for future development consent of projects — Landscape conservation regulation adopted by a local authority)
April 19, 2022 No Comments
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CELEX:62020CA0563: Case C-563/20: Judgment of the Court (Fourth Chamber) of 24 February 2022 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — ORLEN KolTrans sp. z o.o. v Prezes Urzędu Transportu Kolejowego (Reference for a preliminary ruling — Rail transport — Directive 2001/14/EC — Article 4 — Setting of infrastructure charges by decision of the manager — Article 30(2) — Railway undertakings’ right to bring an administrative action — Article 30(6) — Judicial review of the decisions of the regulatory body)
April 19, 2022 No Comments
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CELEX:62020CA0290: Case C-290/20: Judgment of the Court (Third Chamber) of 24 February 2022 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — ‘Latvijas Gāze’ AS (Reference for a preliminary ruling — Internal market in natural gas — Directive 2009/73/EC — Article 2(3) — Concept of ‘transmission’ — Article 23 — Decision-making powers regarding the connection of storage facilities, liquefied natural gas regasification facilities and industrial customers to the transmission system — Article 32(1) — Third-party access to the system — Possibility of direct connection of final customers to the natural gas transmission system)
April 19, 2022 No Comments
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