CELEX:62022CB0416: Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)

EUR LEX - samo DDV

CELEX:62022CB0426: Case C-426/22, SOLE-MiZo: Order of the Court (Sixth Chamber) of 20 June 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — SOLE MiZO Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 183 — Principles of fiscal effectiveness and fiscal neutrality — Deduction of input tax — Refund of excess — Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law — Monetary depreciation)

EUR LEX - samo DDV

CELEX:62022CB0416: Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)

EUR LEX - samo DDV

CELEX:62022CB0426: Case C-426/22, SOLE-MiZo: Order of the Court (Sixth Chamber) of 20 June 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — SOLE MiZO Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 183 — Principles of fiscal effectiveness and fiscal neutrality — Deduction of input tax — Refund of excess — Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law — Monetary depreciation)

EUR LEX - samo DDV

CELEX:62022CB0416: Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)

EUR LEX - samo DDV

CELEX:62022CB0426: Case C-426/22, SOLE-MiZo: Order of the Court (Sixth Chamber) of 20 June 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — SOLE MiZO Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 183 — Principles of fiscal effectiveness and fiscal neutrality — Deduction of input tax — Refund of excess — Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law — Monetary depreciation)

EUR LEX - samo DDV

CELEX:62022CB0416: Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)

EUR LEX - samo DDV

CELEX:62022CJ0027: Sodba Sodišča (prvi senat) z dne 14. septembra 2023.#Volkswagen Group Italia S.p.A. in Volkswagen Aktiengesellschaft proti Autorità Garante della Concorrenza e del Mercato.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Consiglio di Stato.#Predhodno odločanje – Člen 50 Listine Evropske unije o temeljnih pravicah – Načelo ne bis in idem – Sankcija, naložena na področju nepoštenih poslovnih praks – Kazenska narava sankcije – Kazenska sankcija, izrečena v državi članici po sprejetju sankcije za nepoštene poslovne prakse v drugi državi članici, ki pa je postala pravnomočna pred zadnjenavedeno sankcijo – Člen 52(1) – Omejitve načela ne bis in idem – Pogoji – Usklajevanje postopkov in sankcij.#Zadeva C-27/22.

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CELEX:62021CJ0820: Sodba Sodišča (četrti senat) z dne 14. septembra 2023.#„Vinal“ AD proti Direktor na Agentsia „Mitnitsi“.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Administrativen sad Sofia-grad.#Predhodno odločanje – Trošarine – Direktiva 2008/118/ES – Člen 16 – Režim trošarinskega skladišča – Pogoji za izdajo dovoljenja za odprtje in delovanje trošarinskega skladišča imetnika trošarinskega skladišča – Nespoštovanje teh pogojev – Dokončni odvzem dovoljenja, ki se uporabi kumulativno z naložitvijo denarne sankcije – Člen 50 Listine Evropske unije o temeljnih pravicah – Načelo ne bis in idem – Sorazmernost.#Zadeva C-820/21.

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CELEX:62022CJ0055: Sodba Sodišča (šesti senat) z dne 14. septembra 2023.#NK proti Bezirkshauptmannschaft Feldkirch.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Landesverwaltungsgericht Vorarlberg.#Predhodno odločanje – Člen 50 Listine Evropske unije o temeljnih pravicah – Načelo ne bis in idem – Pravnomočna ustavitev prvega postopka, začetega zaradi kršitve določbe nacionalne zakonodaje o igrah na srečo – Upravna sankcija kazenske narave, naložena za ista dejanja zaradi kršitve druge določbe te zakonodaje – Prvi postopek, ustavljen zaradi napačne pravne opredelitve storjene kršitve.#Zadeva C-55/22.

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