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CELEX:62021CJ0332: Sodba Sodišča (deseti senat) z dne 22. decembra 2022.#Quadrant Amroq Beverages SRL proti Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunalul Bucureşti.#Predhodno odločanje – Harmonizacija davčne zakonodaje – Direktiva 92/83/EGS – Uskladitev strukture trošarin za alkohol in alkoholne pijače – Trošarine – Etilni alkohol – Oprostitve – Člen 27(1)(e) – Proizvodnja arom, namenjenih pripravi prehrambnih izdelkov in brezalkoholnih pijač z vsebnostjo alkohola, ki ne presega 1,2 vol. % – Področje uporabe – Načeli sorazmernosti in učinkovitosti.#Zadeva C-332/21.
December 23, 2022 No Comments
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CELEX:62021CJ0383: Sodba Sodišča (peti senat) z dne 22. decembra 2022.#Société de logement de service public (SLSP) “Sambre & Biesme” SCRL in Commune de Farciennes proti Société wallonne du logement.#Predloga(i) za sprejetje predhodne odločbe, ki sta ju vložili Conseil d’État.#Predhodno odločanje – Javna naročila – Direktiva 2014/24/EU – Oddaja javnega naročila brez javnega razpisa – Javna naročila med subjekti v javnem sektorju – Člen 12(3) – Javna naročila, ki se dodelijo ,in house‘ – Pojem ,podobno obvladovanje‘ – Pogoji – Zastopanje vseh sodelujočih javnih naročnikov – Člen 12(4) – Pogodba med javnimi naročniki, ki imajo skupne cilje v javnem interesu – Pojem ,sodelovanje‘ – Pogoji – Neprenos v določenih rokih – Neposredni učinek.#Združeni zadevi C-383/21 in C-384/21.
December 23, 2022 No Comments
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CELEX:62021CJ0641: Judgment of the Court (Eighth Chamber) of 27 October 2022.#Climate Corporation Emissions Trading GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Point of reference for tax purposes – Transfer of greenhouse gas emission allowances – Recipient involved in VAT evasion in a chain of transactions – Taxable person who knew or should have known about that evasion.#Case C-641/21.
December 21, 2022 No Comments
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CELEX:62021CJ0293: Judgment of the Court (Tenth Chamber) of 6 October 2022.#UAB ‘Vittamed technologijos’ v Valstybinė mokesčių inspekcija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers.#Case C-293/21.
December 21, 2022 No Comments
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CELEX:62021CJ0001: Judgment of the Court (Seventh Chamber) of 13 October 2022.#MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – Article 325(1) TFEU – Obligation to counter illegal activities affecting the financial interests of the European Union – VAT debts of a taxable legal person – National legislation which provides for the joint and several liability of the non-taxable manager of the legal person – Transfers made in bad faith by the manager – Depletion of the legal person’s assets leading to insolvency – Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits – Default interest – Proportionality.#Case C-1/21.
December 21, 2022 No Comments
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CELEX:62021CJ0397: Judgment of the Court (Seventh Chamber) of 13 October 2022.#HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Request for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer VAT improperly paid – Principles of effectiveness, tax neutrality and non-discrimination.#Case C-397/21.
December 21, 2022 No Comments
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CELEX:62021CJ0330: Judgment of the Court (Eighth Chamber) of 22 September 2022.#The Escape Center BVBA v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 14 – Concept of the ‘use of sporting facilities’ – Fitness centres – Individual or group coaching.#Case C-330/21.
December 21, 2022 No Comments
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