June 2023 – Page 68 – www.zdss.si

Prikaz vseh zadetkov portala ZDSS.....

CELEX:62021CA0516: Case C-516/21, Finanzamt X (Permanently installed equipment and machinery): Judgment of the Court (Fourth Chamber) of 4 May 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — 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)

19 June, 2023 No Comments

CELEX:62021CA0200: Case C-200/21, BRD Groupe Societé Générale and Next Capital Solutions: Judgment of the Court (Ninth Chamber) of 4 May 2023 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — TU, SU v BRD Groupe Société Générale SA, Next Capital Solutions Ltd (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)

19 June, 2023 No Comments

CELEX:62021CA0097: Case C-97/21, MV — 98: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — 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)

19 June, 2023 No Comments

CELEX:62021CA0200: Case C-200/21, BRD Groupe Societé Générale and Next Capital Solutions: Judgment of the Court (Ninth Chamber) of 4 May 2023 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — TU, SU v BRD Groupe Société Générale SA, Next Capital Solutions Ltd (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)

19 June, 2023 No Comments

CELEX:62021CA0097: Case C-97/21, MV — 98: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — 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)

19 June, 2023 No Comments

CELEX:62021CA0200: Case C-200/21, BRD Groupe Societé Générale and Next Capital Solutions: Judgment of the Court (Ninth Chamber) of 4 May 2023 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — TU, SU v BRD Groupe Société Générale SA, Next Capital Solutions Ltd (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)

19 June, 2023 No Comments

CELEX:62021CA0097: Case C-97/21, MV — 98: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — 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)

19 June, 2023 No Comments

CELEX:62021CA0200: Case C-200/21, BRD Groupe Societé Générale and Next Capital Solutions: Judgment of the Court (Ninth Chamber) of 4 May 2023 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — TU, SU v BRD Groupe Société Générale SA, Next Capital Solutions Ltd (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)

19 June, 2023 No Comments

CELEX:62021CA0097: Case C-97/21, MV — 98: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — 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)

19 June, 2023 No Comments

TARIC3 spletne storitve za zunanje uporabnike, ukinitev starih storitev

19 June, 2023 No Comments

TARIC3 spletne storitve za zunanje uporabnike so bile zaradi uvedbe SIAIS2 na novo razvite in jih je mogoče uporabljati preko t.i. RPC klicev. Stare storitve, ki so se uporabljale pred tem, pred 15.12.2021 bodo odstranjene. Če zunanji uporabniki že uporabljajo nove url-je jim ni treba nič storiti.

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