September 2022 – Page 34 – ZDSS

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CELEX:62021CJ0399: Judgment of the Court (Ninth Chamber) of 8 September 2022.#IRnova AB v FLIR Systems AB.#Request for a preliminary ruling from the Svea Hovrätt.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 24(4) – Exclusive jurisdiction – Jurisdiction over the registration or validity of patents – Scope – Patent application deposited and patent granted in a third State – Status of inventor – Proprietor of the right to an invention.#Case C-399/21.

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CELEX:62021CJ0368: Judgment of the Court (Ninth Chamber) of 8 September 2022.#R.T. v Hauptzollamt Hamburg.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation.#Case C-368/21.

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CELEX:62021CJ0294: Arrêt de la Cour (première chambre) du 1er août 2022.#État luxembourgeois et Administration de l’enregistrement, des domaines et de la TVA contre Navitours SARL.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Sixième directive 77/388/CEE – Article 2, paragraphe 1 – Champ d’application – Opérations imposables – Article 9, paragraphe 2, sous b) – Lieu des prestations de transport – Promenades touristiques sur la Moselle – Rivière soumise au statut de condominium.#Affaire C-294/21.

September 14, 2022 No Comments

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CELEX:62021CJ0368: Sodba Sodišča (deveti senat) z dne 8. septembra 2022.#R.T. proti Hauptzollamt Hamburg.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Finanzgericht Hamburg.#Predhodno odločanje – Carinska unija – Carinski zakonik Unije – Uredba (EU) št. 952/2013 – Kraj nastanka carinskega dolga – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 30 – Člen 60 – Člen 71(1) – Obdavčljivi dogodek in obveznost obračuna uvoznega DDV – Kraj nastanka davčnega dolga – Ugotovitev neizpolnitve obveznosti, naložene s carinsko zakonodajo Unije – Določitev kraja uvoza blaga – Prevozno sredstvo, registrirano v tretji državi in vneseno v Evropsko unijo v nasprotju s carinsko zakonodajo.#Zadeva C-368/21.

September 13, 2022 No Comments

CELEX:62020CJ0411: Sodba Sodišča (veliki senat) z dne 1. avgusta 2022.#S proti Familienkasse Niedersachsen-Bremen der Bundesagentur für Arbeit.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Finanzgericht Bremen.#Zadeva C-411/20.

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CELEX:62021CJ0080: Judgment of the Court (Ninth Chamber) of 8 September 2022.#E.K. and Others v D.B.P. and M.#Requests for a preliminary ruling from the Sąd Rejonowy dla Warszawy – Śródmieścia w Warszawie.#Request for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Mortgage credit agreements – Effects of a finding that a term is unfair – Period of limitation – Principle of effectiveness.#Joined Cases C-80/21 and C-81/21.

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CELEX:62020CJ0659: Judgment of the Court (Fourth Chamber) of 8 September 2022.#ET v Ministerstvo životního prostředí.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Protection of species of wild fauna and flora by regulating trade therein – Regulation (EC) No 338/97 – Article 8(3)(d) – Concept of ‘specimens of animal species that are born and bred in captivity’ – Regulation (EC) No 865/2006 – Article 1(3) – Concept of ‘breeding stock’ – Article 54(2) – Establishment of the breeding stock – Controlled ancestry.#Case C-659/20.

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CELEX:62020CJ0716: Judgment of the Court (Fifth Chamber) of 8 September 2022.#RTL Television GmbH v Grupo Pestana S.G.P.S., S.A. and SALVOR – Sociedade de Investimento Hoteleiro, S.A.#Request for a preliminary ruling from the Supremo Tribunal de Justiça.#Reference for a preliminary ruling – Copyright and related rights – Satellite broadcasting and cable retransmission – Directive 93/83/EEC – Article 1(3) – Concept of ‘cable retransmission’ – Provider of the retransmission not having the status of a cable operator – Simultaneous, unaltered and unabridged distribution of television and radio programmes broadcast by satellite and intended for reception by the public, performed by the operator of a hotel establishment, by means of a satellite dish, a cable and television or radio sets – None.#Case C-716/20.

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CELEX:62021CJ0263: Sodba Sodišča (peti senat) z dne 8. septembra 2022.#Asociación Multisectorial de Empresas de la Electrónica, las Tecnologías de la Información y la Comunicación, de las Telecomunicaciones y de los contenidos Digitales (AMETIC) proti Administración General del Estado in drugi.#Predhodno odločanje – Avtorska pravica in sorodne pravice – Direktiva 2001/29/ES – Člen 5(2)(b) – Izključna pravica reproduciranja – Izjema – Kopije za zasebno uporabo – Nadomestilo – Oprostitev ex ante – Potrdilo o oprostitvi, ki ga izda zasebnopravni subjekt, ki ga nadzorujejo družbe za upravljanje avtorskih pravic – Pooblastila tega subjekta za nadzor.#Zadeva C-263/21.

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CELEX:62021CJ0098: Sodba Sodišča (sedmi senat) z dne 8. septembra 2022.#Finanzamt R proti W-GmbH.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Bundesfinanzhof.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1), člen 9(1), člen 167 in člen 168(a) – Odbitek vstopnega davka – Pojem „davčni zavezanec“ – Holdinška družba – Izdatki, povezani z vložkom v naravi v odvisni družbi – Nespadanje izdatkov med splošne stroške – Dejavnosti odvisnih družb, ki so večinoma oproščene davka.#Zadeva C-98/21.

September 13, 2022 No Comments

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