March 30, 2023 – www.zdss.si

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Revija DFP – Marec 2023

March 30, 2023 No Comments

Z vami je marčevska številka DFP, kjer mag. Franc Derganc, predsednik ZDSS, razmišlja o davčni reformi 2023 in izgradnji poštenega davčnega sistema pri nas. Mirjam

CELEX:62021CJ0618: Judgment of the Court (Fifth Chamber) of 30 March 2023.#AR and Others v PK SA and Others.#Reference for a preliminary ruling – Approximation of laws – Insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Article 3 – Compulsory insurance of vehicles – Article 18 – Direct right of action – Scope – Determination of the amount of compensation – Hypothetical costs – Possibility of making the payment of compensation subject to certain conditions – Sale of the vehicle.#Case C-618/21.

March 30, 2023 No Comments

CELEX:62022CJ0343: Judgment of the Court (Eighth Chamber) of 30 March 2023.#PT v VB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Lugano II Convention – Procedure on the recognition and enforcement of judgments – Article 34(2) – Document which institutes the proceedings in the State of origin – Due notification of an order for payment followed by improper service of a request for an action for repayment under Swiss law.#Case C-343/22.

March 30, 2023 No Comments

CELEX:62021CJ0612: Judgment of the Court (Seventh Chamber) of 30 March 2023.#Gmina O. v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) and (c) – Supply of goods and services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems – Their contribution amounting to 25% of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner – Reimbursement of the municipality by a subsidy from the competent provincial authority of 75% of the subsidisable costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.#Case C-612/21.

March 30, 2023 No Comments

CELEX:62021CJ0338: Judgment of the Court (First Chamber) of 30 March 2023.#Staatssecretaris van Justitie en Veiligheid v S.S. and Others.#Reference for a preliminary ruling – Regulation (EU) No 604/2013 – Determination of the Member State responsible for examining an application for international protection – Article 27 – Appeal against a transfer decision taken in respect of an asylum seeker – Article 29 – Suspension of implementation of the transfer decision – Transfer time limit – Interruption of the transfer time limit – Directive 2004/81/EC – Residence permit issued to third-country nationals who are victims of trafficking in human beings or who have been the subject of an action to facilitate illegal immigration, who cooperate with the competent authorities – Article 6 – Reflection period – Prohibition on enforcing an expulsion order – Remedies.#Case C-338/21.

March 30, 2023 No Comments

CELEX:62021CJ0556: Judgment of the Court (First Chamber) of 30 March 2023.#Staatssecretaris van Justitie en Veiligheid v E.N. and Others.#Reference for a preliminary ruling – Regulation (EU) No 604/2013 – Determination of the Member State responsible for examining an application for international protection – Article 27 – Appeal against a decision to transfer an asylum seeker – Article 29 – Transfer time limit – Suspension of that time limit on appeal – Interim measure requested by the authorities.#Case C-556/21.

March 30, 2023 No Comments

CELEX:62021CJ0651: Judgment of the Court (Tenth Chamber) of 30 March 2023.##Reference for a preliminary ruling – Judicial cooperation in civil matters – Measures relating to the law on succession – Regulation (EU) No 650/2012 – Article 13 – Declaration concerning the waiver of a succession made by an heir before the court of the Member State of his or her habitual residence – Subsequent registration of that declaration, at the request of another heir, in the register of another Member State.#Case C-651/21.

March 30, 2023 No Comments

CELEX:62021CJ0616: Judgment of the Court (Seventh Chamber) of 30 March 2023.#Dyrektor Krajowej Informacji Skarbowej v Gmina L.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that – Reimbursement of the municipality by a subsidy from the competent provincial authority of 40% to 100% of the costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.#Case C-616/21.

March 30, 2023 No Comments

CELEX:62022CJ0005: Judgment of the Court (Fifth Chamber) of 30 March 2023.#Green Network SpA v SF and Others.#Reference for a preliminary ruling – Internal market in electricity – Directive 2009/72/EC – Article 37 – Annex I – Duties and powers of the national regulatory authority – Consumer protection – Administrative management costs – Power of the national regulatory authority to order the repayment of sums paid by final customers pursuant to contractual terms that have been penalised by that authority.#Case C-5/22.

March 30, 2023 No Comments

CELEX:62022CJ0269: Judgment of the Court (Eighth Chamber) of 30 March 2023.#IP and Others v Spetsializirana prokuratura.#Reference for a preliminary ruling – Article 267 TFEU – The second paragraph of Article 47 and Article 48(1) of the Charter of Fundamental Rights of the European Union – Right to a fair trial – Right to the presumption of innocence – Account of the factual context in a request for a preliminary ruling in criminal matters – Establishment of the accuracy of certain facts in order to be able to make an admissible request for a preliminary ruling to the Court – Compliance with the procedural safeguards provided for under national law for judgments on the merits.#Case C-269/22.

March 30, 2023 No Comments

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