April 2023 – Page 2 – www.zdss.si

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CELEX:62021CJ0677: Sodba Sodišča (sedmi senat) z dne 27. aprila 2023.#Fluvius Antwerpen proti MX.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Vredegerecht te Antwerpen.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Obdavčljive transakcije – Člen 2(1)(a) – Pojem ‚dobava blaga za plačilo‘ – Člen 9(1) – Ekonomska dejavnost – Člen 14(1) in (2)(a) – Dobava blaga – Neupravičena poraba električne energije – Načelo nevtralnosti DDV – Zaračunavanje odškodnine uporabniku, vključno s ceno porabljene električne energije – Regionalna ureditev države članice – Davčni zavezanec – Subjekt sui generis, ki so ga pooblastile občine – Pojem ‚oseba javnega prava‘ – Direktiva 2006/112/ES – Člen 13(1), tretji pododstavek, in Priloga – Načelna obdavčljivost distribucije električne energije – Pojem ‚obseg dejavnosti, ki je tako majhen, da bi bil zanemarljiv‘.#Zadeva C-677/21.

April 28, 2023 No Comments

CELEX:62021CJ0492: Judgment of the Court (Ninth Chamber) of 27 April 2023.#Casa Regina Apostolorum della Pia Società delle Figlie di San Paolo v European Commission.#Case C-492/21 P.

April 28, 2023 No Comments

CELEX:62021CJ0549: Judgment of the Court (Third Chamber) of 27 April 2023.#Fondazione Cassa di Risparmio di Pesaro and Others v European Commission.#Case C-549/21 P.

April 28, 2023 No Comments

CELEX:62022CJ0104: Judgment of the Court (Fifth Chamber) of 27 April 2023.#Lännen MCE Oy v Berky GmbH and Senwatec Gmbh & Co. Kg.#Request for a preliminary ruling from the Markkinaoikeus.#Reference for a preliminary ruling – EU trade mark – Regulation (EU) 2017/1001 – Article 125(5) – International jurisdiction – Infringement action – Jurisdiction of the courts of the Member State in which the act of infringement has been committed or threatened – Advertising displayed by a search engine using a national top-level domain name – Advertising not specifying the geographical area of supply – Factors to be taken into account.#Case C-104/22.

April 28, 2023 No Comments

CELEX:62021CJ0352: Judgment of the Court (Sixth Chamber) of 27 April 2023.#A1 and A2 v I.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Rules of jurisdiction in matters relating to insurance – Article 15(5) – Possibility of departing from those jurisdictional rules by agreement – Article 16(5) – Directive 2009/138/EC – Article 13(27) – Concept of ‘large risks’ – Hull insurance contract – Jurisdiction clause between the insurer and the insured – Enforceability of that clause against the insured – Pleasure craft not used for commercial purposes.#Case C-352/21.

April 28, 2023 No Comments

CELEX:62021CJ0686: Judgment of the Court (Tenth Chamber) of 27 April 2023.#VW and Legea S.r.l. v SW and Others.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Trade mark law – Directive 89/104/EEC – Directive (EU) 2015/2436 – Regulation (EC) No 40/94 – Regulation (EU) 2017/1001 – Exclusive rights of the trade mark proprietor – Trade mark belonging to two or more persons – Conditions on majority required between joint proprietors for granting and terminating a licence of their trade mark.#Case C-686/21.

April 28, 2023 No Comments

CELEX:62020CJ0537: Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporate income tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption for resident funds only – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of the power of taxation between Member States – None.#Case C-537/20.

April 28, 2023 No Comments

CELEX:62020CJ0537: Sodba Sodišča (prvi senat) z dne 27. aprila 2023.#L Fund proti Finanzamt D.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Bundesfinanzhof.#Predhodno odločanje – Člen 63 PDEU – Prosti pretok kapitala – Davek od dohodkov pravnih oseb – Obdavčitev dohodkov od nepremičnin, ki so na ozemlju države članice – Različno obravnavanje skladov rezidentov in skladov nerezidentov – Oprostitev zgolj skladov rezidentov – Primerljivost položajev – Upoštevanje davčne ureditve, ki se uporablja za vlagatelje – Neobstoj – Upravičitev – Nujnost ohraniti koherentnost nacionalne davčne ureditve – Nujnost ohraniti enakomerno porazdelitev davčne pristojnosti med državami članicami – Neobstoj.#Zadeva C-537/20.

April 28, 2023 No Comments

CELEX:62022TJ0154: Judgment of the General Court (Eighth Chamber) of 26 April 2023.#Volkswagen AG v European Union Intellectual Property Office.#Case T-154/22.

April 28, 2023 No Comments

CELEX:62022TJ0153: Judgment of the General Court (Eighth Chamber) of 26 April 2023.#Volkswagen AG v European Union Intellectual Property Office.#Case T-153/22.

April 28, 2023 No Comments

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