CELEX:62020CA0696: Zadeva C-696/20: Sodba Sodišča (šesti senat) z dne 7. julija 2022 (predlog za sprejetje predhodne odločbe Naczelny Sąd Administracyjny – Poljska) – B. / Dyrektor Izby Skarbowej w W. (Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 41 – Pridobitev blaga znotraj Skupnosti – Kraj – Veriga zaporednih transakcij – Napačna opredelitev dela transakcij – Načeli sorazmernosti in davčne nevtralnosti)

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CELEX:62021CA0056: Zadeva C-56/21: Sodba Sodišča (drugi senat) z dne 30. junija 2022 (predlog za sprejetje predhodne odločbe Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės – Litva) – UAB „ARVI“ ir ko / Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Predhodno odločanje – Obdavčenje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 137 – Sistem izbirne obdavčitve – Pogoji – Nacionalna ureditev, ki pravico davčnega zavezanca, da izbere, da bo za prodajo nepremičnine obračunal DDV, pogojuje s tem, da se ta nepremičnina prenese na davčnega zavezanca, ki je že identificiran za DDV – Obveznost popraviti odbitke DDV v primeru nespoštovanja tega pogoja – Načela davčne nevtralnosti, učinkovitosti in sorazmernosti)

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CELEX:62021CA0056: Case C-56/21: Judgment of the Court (Second Chamber) of 30 June 2022 (request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės — Lithuania) — 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)

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CELEX:62021CA0051: Case C-51/21: Judgment of the Court (Eighth Chamber) of 30 June 2022 (request for a preliminary ruling from the Tallinna Halduskohus — Estonia) — 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)

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CELEX:62021CA0024: Case C-24/21: Judgment of the Court (Second Chamber) of 7 July 2022 (request for a preliminary ruling from the Tribunale ordinario di Pordenone — Italy) — PH v Regione Autonoma Friuli Venezia Giulia, Direzione centrale risorse agroalimentari, forestali e ittiche — Servizio foreste e corpo forestale della Regione Autonoma Friuli Venezia Giulia (Reference for a preliminary ruling — Agriculture — Genetically modified foodstuffs and animal feed — Regulation (EC) No 1829/2003 — Deliberate release into the environment of genetically modified organisms — Directive 2001/18/EC — Article 26a — Potential for Member States to take appropriate measures to avoid the unintended presence of genetically modified organisms in other products — Conditions under which appropriate — Principle of proportionality — Guidelines for the development of national coexistence measures to avoid the unintended presence of genetically modified organisms in conventional and organic crops — Measure adopted by an infra-State entity prohibiting the cultivation of genetically modified maize in its territory)

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CELEX:62021CA0013: Case C-13/21: Judgment of the Court (Eighth Chamber) of 7 July 2022 (request for a preliminary ruling from the Judecătoria Miercurea Ciuc — Romania) — Pricoforest SRL v Inspectoratul de Stat pentru Controlul în Transportul Rutier (ISCTR) (Reference for a preliminary ruling — Road transport — Social legislation — Regulation (EC) No 561/2006 — Exceptions — Article 13(1)(b) — Notion of ‘a radius of up to 100 kilometres (km) from the base of the undertaking’ — Vehicles effecting carriage within and also outside of that radius)

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CELEX:62021CA0007: Case C-7/21: Judgment of the Court (Fourth Chamber) of 7 July 2022 (request for a preliminary ruling from the Bezirksgericht Bleiburg — Austria) — LKW WALTER Internationale Transportorganisation AG v CB, DF, GH (Reference for a preliminary ruling — Judicial cooperation in civil matters — Service of documents — Regulation (EC) 1393/2007 — Article 8(1) — One-week period within which the right to refuse to accept a document is to be exercised — Enforcement order made in one Member State and served in another Member State in the language of the first Member State only — Legislation of that first Member State laying down an eight-day period to lodge an objection to that order — Period for lodging an objection starting to run at the same time as the period laid down for the purpose of exercising the right to refuse to accept the document — Article 47 of the Charter of Fundamental Rights of the European Union — Right to an effective remedy)

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