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CELEX:62022CJ0207: Sodba Sodišča (prvi senat) z dne 26. oktobra 2023.#Lineas – Concessões de Transportes SGPS, S.A. in drugi proti Autoridade Tributária e Aduaneira.#Predloga(i) za sprejetje predhodne odločbe, ki sta ju vložili Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) in Supremo Tribunal Administrativo.#Predhodno odločanje – Ekonomska in monetarna politika – Nadzor nad finančnim sektorjem Evropske unije – Direktiva 2013/36/EU – Uredba (EU) št. 575/2013 – Finančna institucija – Pojem – Podjetje, katerega dejavnost je pridobivanje deležev – Finančni sektor.#Združeni zadevi C-207/22, C-267/22 in C-290/22.
October 27, 2023 No Comments
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CELEX:62022CJ0249: Judgment of the Court (Fifth Chamber) of 26 October 2023.#BM v Gebühren Info Service GmbH (GIS).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.#Case C-249/22.
October 27, 2023 No Comments
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CELEX:62022CJ0249: Judgment of the Court (Fifth Chamber) of 26 October 2023.#BM v Gebühren Info Service GmbH (GIS).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.#Case C-249/22.
October 27, 2023 No Comments
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CELEX:62022CJ0249: Judgment of the Court (Fifth Chamber) of 26 October 2023.#BM v Gebühren Info Service GmbH (GIS).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.#Case C-249/22.
October 27, 2023 No Comments
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