CELEX:62021CJ0056: Judgment of the Court (Second Chamber) of 30 June 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.

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CELEX:62020CJ0625: Judgment of the Court (Second Chamber) of 30 June 2022.#KM v Instituto Nacional de la Seguridad Social (INSS).#Reference for a preliminary ruling – Social policy – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Indirect discrimination on ground of sex – National legislation providing that two or more total occupational invalidity pensions acquired under the same statutory social security scheme are incompatible – Compatibility of such pensions where they come under different statutory social security schemes – Finding of indirect discrimination on the basis of statistical data – Determination of the affected groups to be compared – Justification.#Case C-625/20.

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CELEX:62021CJ0051: Judgment of the Court (Eighth Chamber) of 30 June 2022.#Aktsiaselts M.V.WOOL v Põllumajandus- ja Toiduamet.#Reference for a preliminary ruling – Food law – Regulation (EC) No 2073/2005 – Microbiological criteria for foodstuffs – Article 3(1) – Obligations of food business operators – Annex I – Point 1.2 of Chapter 1 – Limit values for the presence of Listeria monocytogenes in fish products before and after being placed on the market – Regulation (EC) No 178/2002 – Article 14(8) – Official controls of the product at the stage at which it is placed on the market – Scope.#Case C-51/21.

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CELEX:62021CJ0192: Judgment of the Court (Seventh Chamber) of 30 June 2022.#Clemente v Comunidad de Castilla y León (Dirección General de la Función Pública).#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4(1) – Principle of non-discrimination – Failure to take into account the services provided by an interim civil servant who has become a career civil servant for the purpose of consolidating his or her personal grade – Assimilation of those services to those provided by a career civil servant – Concept of ‘objective grounds’ – Taking into account the period of service for the purpose of acquiring the status of career civil servant – Structure of the vertical progression of career civil servants under national legislation.#Case C-192/21.

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CELEX:62020CJ0652:           Urteil des Gerichtshofs (Achte Kammer) vom 30. Juni 2022.#HW u.a. gegen Allianz Elementar Versicherungs AG.#Vorlage zur Vorabentscheidung – Justizielle Zusammenarbeit in Zivilsachen – Gerichtliche Zuständigkeit und Vollstreckung von Entscheidungen in Zivil- und Handelssachen – Verordnung (EU) Nr. 1215/2012 – Zuständigkeit für Versicherungssachen – Art. 11 Abs. 1 Buchst. b – Klage des Versicherungsnehmers, des Versicherten oder des Begünstigten – Möglichkeit, den Versicherer vor dem Gericht des Ortes zu verklagen, an dem der Kläger seinen Wohnsitz hat – Festlegung der internationalen und der örtlichen Zuständigkeit eines Gerichts eines Mitgliedstaats – Art. 13 Abs. 2 – Klage, die der Geschädigte unmittelbar gegen den Versicherer erhebt – Versicherer, der seinen Wohnsitz in einem Mitgliedstaat sowie eine Niederlassung in einem anderen Mitgliedstaat hat und vor dem Gericht verklagt wird, in dessen Bezirk diese Niederlassung liegt.#Rechtssache C-652/20.

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CELEX:62021CJ0146: Judgment of the Court (Seventh Chamber) of 30 June 2022.#Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive – Reverse charge mechanism – Supplies of wood products – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism – Principle of fiscal neutrality.#Case C-146/21.

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CELEX:62021CJ0170:           Urteil des Gerichtshofs (Neunte Kammer) vom 30. Juni 2022.#Profi Credit Bulgaria gegen T.I.T.#Vorlage zur Vorabentscheidung – Richtlinie 93/13/EWG – Verbraucherkredit – Missbräuchliche Klauseln in Verbraucherverträgen – Art. 6 Abs. 1 – Prüfung von Amts wegen – Weigerung, im Fall einer auf eine missbräuchliche Klausel gestützten Forderung einen Mahnbescheid zu erlassen – Konsequenzen in Bezug auf die Missbräuchlichkeit einer Vertragsklausel – Erstattungsanspruch – Grundsätze der Äquivalenz und der Effektivität – Verrechnung von Amts wegen.#Rechtssache C-170/21.

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CELEX:62021CJ0105: Judgment of the Court (Fourth Chamber) of 30 June 2022.#IR v Spetsializirana prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Charter of Fundamental Rights of the European Union – Articles 6 and 47 – Right to freedom of movement and residence – Right to an effective judicial remedy – Principles of equality and mutual trust – Framework Decision 2002/584/JHA – Directive 2012/13/EU – Right to information in criminal proceedings – Letter of Rights on arrest – Right of a person to be informed of the accusation against him or her in relation to a national arrest warrant – Right of access to the materials of the case – Conditions for issuing a European arrest warrant in respect of an accused person who is in the executing Member State – Primacy of EU law.#Case C-105/21.

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UPRS Sodba I U 1301/2020-15

Novice sodbe slovenskih sodišč DAVKI RSS
Tožnica v postopku ni predložila verodostojnih listin, ki bi nedvoumno kazale poslovne dogodke, na katere se tožnica sklicuje in posledično zatrjuje, da je bilo službeno vozilo uporabljeno zgolj za službene namene. Na podlagi vseh ugotovitev v postopku je davčni organ utemeljeno zaključil, da se službeno vozilo ni uporabljalo zgolj v službene namene, saj tega tožnica ni uspela dokazati. Zato je davčni organ pravilno zaključil, da se je službeni avtomobil uporabljal tudi za privatne namene. Čim pa je temu tako, gre za boniteto v korist direktorice, tožnica pa je dolžna s tem v zvezi obračunati in plačati dajatve od prejemkov iz naslova te bonitete.

Za opredelitev bonitete zadostuje, da se ugotovi uporaba službenega vozila, ki je zavezanec zaradi pomanjkanja vodenja ustreznih evidenc ne more utemeljiti kot uporabo v službene namene. Če delodajalec zagotovi delojemalcu osebno motorno vozilo za privatne namene, se boniteta obračuna, ne glede na dejansko…