May 4, 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.#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.

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CELEX:62021CJ0516: Judgment of the Court (Fourth Chamber) of 4 May 2023.#Finanzamt X v Y.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 135(2), first subparagraph, point (c) – Exceptions to the exemption provided for in Article 135(1)(l) – Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building.#Case C-516/21.

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CELEX:62022CJ0099: Judgment of the Court (Tenth Chamber) of 4 May 2023.#Kapniki A. Michailidis AE v OPEKEPE, Organismos Pliromon kai Elenchou Koinotikon Enischiseon Prosanatolismou kai Engyiseon and Ypourgos Agrotikis Anaptyxis kai Trofimon.#Reference for a preliminary ruling – Agriculture – Regulation (EEC) No 2062/92 – Article 3(3) – Validity – Common organisation of the markets – Raw tobacco – Premiums granted to buyers of leaf tobacco – Reduction of those premiums according to the purchased quantity of tobacco of low class, category or quality – Principles of non-retroactivity and of the protection of legitimate expectations.#Case C-99/22.

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CELEX:62021CJ0300: Judgment of the Court (Third Chamber) of 4 May 2023.#UI v Österreichische Post AG.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 82(1) – Right to compensation for damage caused by data processing that infringes that regulation – Conditions governing the right to compensation – Mere infringement of that regulation not sufficient – Need for damage caused by that infringement – Compensation for non-material damage resulting from such processing – Incompatibility of a national rule making compensation for such damage subject to the exceeding of a threshold of seriousness – Rules for the determination of damages by national courts.#Case C-300/21.

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CELEX:62021CJ0200: Judgment of the Court (Ninth Chamber) of 4 May 2023.#TU and SU v BRD Groupe Societé Générale SA and Next Capital Solutions Limited.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Enforcement proceedings in respect of a loan agreement constituting an enforceable instrument – Objection to the enforcement – Review of unfair terms – Principle of effectiveness – National legislation not permitting the court hearing the enforcement proceedings to review the possible unfairness of a clause beyond the time limit imposed on a consumer for lodging an objection – Existence of an action under ordinary law that cannot become time-barred enabling the court hearing the substance of the case to carry out such a review and to order suspension of the enforcement – Conditions which do not render impossible in practice or excessively difficult the exercise of rights conferred by EU law – Requirement for the consumer to pay a security in order to suspend the enforcement proceedings.#Case C-200/21.

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CELEX:62022CJ0060: Judgment of the Court (Fifth Chamber) of 4 May 2023.#UZ v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5 – Principles relating to processing – Controllership – Article 6 – Lawfulness of processing – Electronic file compiled by an administrative authority relating to an asylum application – Transmission to the competent national court via an electronic mailbox – Infringement of Articles 26 and 30 – No arrangement determining joint responsibility for processing and maintaining the record of processing activities – Consequences – Article 17(1) – Right to erasure (‘right to be forgotten’) – Article 18(1) – Right to restriction of processing – Concept of ‘unlawful processing’ – Taking into account of the electronic file by a national court – Absence of consent of the data subject.#Case C-60/22.

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CELEX:62022CJ0127: Judgment of the Court (Ninth Chamber) of 4 May 2023.#„Balgarska telekomunikatsionna kompania“ EAD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 185 – Adjustment of deductions of input VAT – Goods written off – Subsequent sale as waste – Destruction or disposal duly proved or confirmed.#Case C-127/22.

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CELEX:62022CJ0078: Judgment of the Court (Eighth Chamber) of 4 May 2023.#ALD Automotive s.r.o. v DY, en qualité d’administrateur judiciaire de la société débitrice GEDEM-STAV a.s.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payments in commercial transactions – Article 6 – Fixed minimum sum of EUR 40 as compensation for the recovery costs incurred by the creditor – Late payment regarding contracts for successive performance – Fixed compensation due in respect of each late payment – Obligation to give full effect to EU law – Obligation of interpretation in compliance with EU law – General principles of national private law.#Case C-78/22.

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CELEX:62021CJ0616: Sodba Sodišča (sedmi senat) z dne 30. marca 2023.#Dyrektor Krajowej Informacji Skarbowej proti Gmina L.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1)(c) – Opravljanje storitev za plačilo – Člen 9(1) – Pojma ,davčni zavezanec‘ in ,ekonomska dejavnost‘ – Občina, ki brezplačno organizira odstranjevanje azbesta v korist svojih prebivalcev, lastnikov nepremičnin, ki so izrazili željo po tem – Povračilo občine s subvencijo pristojnega vojvodstva v višini od 40 % do 100 % stroškov – Člen 13(1) – Nezavezanost občin za plačilo davka v zvezi z dejavnostmi ali transakcijami, ki jih opravljajo kot javni organi.#Zadeva C-616/21.

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CELEX:62021CJ0097: Judgment of the Court (First Chamber) of 4 May 2023.#MV – 98 v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Failure to issue a fiscal cash register receipt – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Cumulation of administrative penalties of a criminal nature for the same act – Article 49(3) – Proportionality of penalties – Article 47 – Right to an effective remedy – Scope of judicial review relating to the provisional enforcement of a penalty.#Case C-97/21.

May 4, 2023 No Comments

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