December 2022 – Page 59 – www.zdss.si

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CELEX:62021CJ0564: Judgment of the Court (Tenth Chamber) of 1 December 2022.#BU v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Wiesbaden.#Reference for a preliminary ruling – Fundamental rights – Right to an effective remedy – Article 47 of the Charter of Fundamental Rights of the European Union – Asylum policy – Directive 2013/32/EU – Article 11(1), Article 23(1) and Article 46(1) and (3) – Access to information in the applicant’s file – Completeness of the file – Metadata – Communication of that file in the form of individual unstructured electronic files – Information in writing – Digitised copy of the decision with a handwritten signature – Keeping of the electronic file without archiving a paper file.#Case C-564/21.

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CELEX:62021CJ0419: Judgment of the Court (Eighth Chamber) of 1 December 2022.#X sp. z o.o., sp. k. v Z.#Request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Article 2(1) – Concept of ‘commercial transactions’ – Compensation for recovery costs incurred by the creditor due to late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Several late payments for supplies of goods or services under a single contract.#Case C-419/21.

6 December, 2022 No Comments

CELEX:62021CJ0409: Judgment of the Court (Seventh Chamber) of 1 December 2022.#DELID v Izpalnitelen direktor na Darzhaven fond „Zemedelie“.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) funding – Regulation (EU) No 1305/2013 – Investment support – National legislation making the grant of the support conditional upon the person applying for support submitting a certificate of registration of a livestock facility in that person’s name and showing that, on the date of submission of the application, the output of that person’s agricultural holding is equivalent to at least EUR 8 000.#Case C-409/21.

6 December, 2022 No Comments

CELEX:62021CJ0564: Sodba Sodišča (deseti senat) z dne 1. decembra 2022.#BU proti Bundesrepublik Deutschland.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Verwaltungsgericht Wiesbaden.#Predhodno odločanje – Temeljne pravice – Pravica do učinkovitega pravnega sredstva – Člen 47 Listine Evropske unije o temeljnih pravicah – Azilna politika – Direktiva 2013/32/EU – Člen 11(1), člen 23(1) ter člen 46(1) in (3) – Dostop do informacij iz prosilčevega spisa – Celoten spis – Metapodatki – Posredovanje tega spisa v obliki posameznih nestrukturiranih elektronskih datotek – Pisno obveščanje – Digitalizirana kopija odločbe z lastnoročnim podpisom – Vodenje elektronskega spisa brez arhiviranja papirnega spisa.#Zadeva C-564/21.

6 December, 2022 No Comments

CELEX:62021CJ0512: Sodba Sodišča (deseti senat) z dne 1. decembra 2022.#Aquila Part Prod Com S.A proti Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Fővárosi Törvényszék.#Predhodno odločanje – Obdavčenje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 168 – Pravica do odbitka DDV – Načela davčne nevtralnosti, učinkovitosti in sorazmernosti – Goljufija – Dokaz – Obveznost skrbnega ravnanja davčnega zavezanca – Upoštevanje kršitve obveznosti, ki izhajajo iz nacionalnih določb in določb prava Unije glede varnosti prehranjevalne verige – Naročilo, ki ga davčni zavezanec da tretjemu za opravljanje obdavčenih transakcij – Listina Evropske unije o temeljnih pravicah – Člen 47 – Pravica do poštenega sojenja.#Zadeva C-512/21.

5 December, 2022 No Comments

CELEX:62021CJ0512: Judgment of the Court (Tenth Chamber) of 1 December 2022.#Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Case C-512/21.

5 December, 2022 No Comments

CELEX:62021CJ0370: Judgment of the Court (Eighth Chamber) of 1 December 2022.#DOMUS-SOFTWARE-AG v Marc Braschoß Immobilien GmbH.#Request for a preliminary ruling from the Landgericht München I.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Compensation for recovery costs incurred by the creditor due to late payment by the debtor – Article 6 – Fixed minimum sum of EUR 40 – Several late payments for periodic supplies of goods or services under a single contract.#Case C-370/21.

5 December, 2022 No Comments

CELEX:62020CJ0653: Judgment of the Court (Sixth Chamber) of 1 December 2022.#European Union Intellectual Property Office v Guillaume Vincenti.#Case C-653/20 P.

5 December, 2022 No Comments

CELEX:62020CJ0269: Sodba Sodišča (prvi senat) z dne 1. decembra 2022.#Finanzamt T proti S.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Bundesfinanzhof.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Šesta direktiva 77/388/EGS – Člen 4(4), drugi pododstavek – Davčni zavezanci – Možnost držav članic, da kot enega davčnega zavezanca obravnavajo subjekte, ki so kljub temu, da so pravno neodvisni, med seboj finančno, gospodarsko in organizacijsko tesno povezani (skupina za DDV) – Nacionalna ureditev, s katero je nosilec skupine za DDV določen kot en davčni zavezanec – Notranje storitve skupine za DDV – Člen 6(2)(b) – Brezplačno opravljene storitve – Pojem ,za druge namene kot za namene dejavnosti‘.#Zadeva C-269/20.

5 December, 2022 No Comments

CELEX:62020CJ0269: Judgment of the Court (First Chamber) of 1 December 2022.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’).#Case C-269/20.

5 December, 2022 No Comments

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