CELEX:62021CJ0710: Judgment of the Court (Seventh Chamber) of 16 February 2023.#IEF Service GmbH v HB.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Social policy – Protection of employees in the event of the insolvency of their employer – Directive 2008/94/EC – Article 9(1) – Undertaking that has its registered office in one Member State and offers its services in another Member State – Worker whose place of residence is in that other Member State – Work performed in the Member State in which the worker’s employer has its registered office and, one week out of two, in the Member State in which the worker resides – Determining which Member State’s guarantee institution is responsible for meeting outstanding wage claims.#Case C-710/21.

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CELEX:62021CJ0745: Judgment of the Court (Tenth Chamber) of 16 February 2023.#L.G. v Staatssecretaris van Justitie en Veiligheid.#Request for a preliminary ruling from the Rechtbank den Haag zittingsplaats Zwolle.#Reference for a preliminary ruling – Asylum policy – Regulation (EU) No 604/2013 – Criteria and mechanisms for determining the Member State responsible for examining an application for international protection – Article 6(1) – Best interests of the child – Article 16(1) – Dependent person – Article 17(1) – Discretionary clauses – Implementation by a Member State – Third-country national pregnant at the time of lodging her application for international protection – Marriage – Spouse beneficiary of international protection in the Member State concerned – Decision refusing to process the application and to transfer the applicant to another Member State deemed to be responsible for the application.#Case C-745/21.

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CELEX:62021CJ0745: Sodba Sodišča (deseti senat) z dne 16. februarja 2023.#L.G. proti Staatssecretaris van Justitie en Veiligheid.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Rechtbank den Haag zittingsplaats Zwolle.#Predhodno odločanje – Azilna politika – Uredba (EU) št. 604/2013 – Merila in mehanizmi za določitev države članice, odgovorne za obravnavanje prošnje za mednarodno zaščito – Člen 6(1) – Največja korist otroka – Člen 16(1) – Vzdrževana oseba – Člen 17(1) – Diskrecijska klavzula – Izvajanje države članice – Državljanka tretje države, ki je noseča ob vložitvi svoje prošnje za mednarodno zaščito – Zakonska zveza – Zakonec, ki uživa mednarodno zaščito v zadevni državi članici – Odločba o zavrnitvi obravnave prošnje in predaji prosilke v drugo državo članico, ki se šteje za odgovorno za to prošnjo.#Zadeva C-745/21.

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CELEX:62020CJ0707: Judgment of the Court (Third Chamber) of 16 February 2023.#Gallaher Limited v The Commissioners for Her Majesty’s Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling – Direct taxation – Corporate income tax – Articles 49, 63 and 64 TFEU – Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies – Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country – Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a third country – Disposal by the company resident for tax purposes in a Member State of shares in one of its subsidiaries to its parent company resident for tax purposes in another Member State – Consideration equal to the market value of the assets transferred – Exemption from tax or imposition of tax depending on the State in which the beneficiary company has its seat.#Case C-707/20.

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CELEX:62020CJ0707: Sodba Sodišča (tretji senat) z dne 16. februarja 2023.#Gallaher Limited proti The Commissioners for Her Majesty’s Revenue & Customs.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Upper Tribunal (Tax and Chancery Chamber).#Predhodno odločanje – Neposredna obdavčitev – Davek od dohodkov pravnih oseb – Členi 49, 63 in 64 PDEU – Svoboda ustanavljanja – Prosti pretok kapitala – Odsvojitev sredstev znotraj skupine družb – Družba z davčnim rezidentstvom v eni državi članici, katere matična družba je davčna rezidentka druge države članice in katere sestrska družba je davčna rezidentka tretje države – Odsvojitev pravic intelektualne lastnine družbe z davčnim rezidentstvom v državi članici njeni sestrski družbi, ki je davčna rezidentka tretje države – Odsvojitev delnic, ki ga opravi družba z davčnim rezidentstvom v državi članici, ene od njenih hčerinskih družb svoji matični družbi z davčnim rezidentstvom v drugi državi članici – Plačilo, enako tržni vrednosti odsvojenih sredstev – Davčna oprostitev ali obdavčitev glede na državo, v kateri ima sedež upravičena družba.#Zadeva C-707/20.

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