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CELEX:62021CA0351: Case C-351/21, Beobank: Judgment of the Court (Fifth Chamber) of 16 March 2023 (request for a preliminary ruling from the Justice de paix du canton de Forest — Belgium) — ZG v Beobank SA (Reference for a preliminary ruling — Harmonisation of laws — Payment services in the internal market — Directive 2007/64/EC — Article 47(1)(a) — Information for the payer after receipt of the payment order — Articles 58, 60 and 61 — Payment service provider’s liability for unauthorised transactions — Obligation of that service provider to refund unauthorised transactions to the payer — Framework contracts — Obligation of that service provider to provide that payer with information relating to the payee concerned)

8 May, 2023 No Comments

CELEX:62021CA0339: Case C-339/21, Colt Technology Services and Others: Judgment of the Court (Fifth Chamber) of 16 March 2023 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Colt Technology Services SpA and Others v Ministero della Giustizia and Others (Reference for a preliminary ruling — Electronic communications networks and services — Directive (EU) 2018/1972 — Article 13 — Conditions attached to the general authorisation — Annex I, Part A, point 4 — Enabling of legal interception by competent national authorities — Article 3 — General objectives — National legislation on the reimbursement of costs associated with interception activities that telecommunications operators are ordered by the judicial authorities to carry out — Absence of full reimbursement mechanism — Principles of non-discrimination, proportionality and transparency)

8 May, 2023 No Comments

CELEX:62021CA0174: Case C-174/21: Judgment of the Court (Third Chamber) of 16 March 2023 — European Commission v Republic of Bulgaria (Failure of a Member State to fulfil obligations — Directive 2008/50/EC — Ambient air quality — Judgment of the Court establishing a failure to fulfil obligations — Article 260(2) TFEU — Obligation to take the necessary measures to comply with such a judgment — Failure to fulfil that obligation alleged by the European Commission — Lack of clarity of the letter of formal notice as to whether the judgment still had to be complied with on the reference date — Principle of legal certainty — Inadmissibility)

8 May, 2023 No Comments

CELEX:62021CA0127: Case C-127/21 P: Judgment of the Court (Third Chamber) of 16 March 2023 — American Airlines Inc. v European Commission, Delta Air Lines Inc. (Appeal — Regulation (EC) No 139/2004 — Concentrations between undertakings — Air transport market — Concentration declared compatible with the internal market — Commitments entered into by the parties to the concentration — Decision granting grandfathering rights — Concept of ‘appropriate use’)

8 May, 2023 No Comments

CELEX:62021CA0100: Case C-100/21, Mercedes-Benz Group (Liability of manufacturers of vehicles fitted with defeat devices): Judgment of the Court (Grand Chamber) of 21 March 2023 (request for a preliminary ruling from the Landgericht Ravensburg — Germany) — QB v Mercedes-Benz Group AG, formerly Daimler AG (Reference for a preliminary ruling — Approximation of laws — Approval of motor vehicles — Directive 2007/46/EC — Article 18(1) — Article 26(1) — Article 46 — Regulation (EC) No 715/2007 — Article 5(2) — Motor vehicles — Diesel engine — Pollutant emissions — Exhaust gas recirculation valve (EGR valve) — Reduction in nitrogen oxide (NOx) emissions limited by a ‘temperature window’ — Defeat device — Protection of the interests of an individual purchaser of a vehicle equipped with an unlawful defeat device — Right to compensation from the vehicle manufacturer on the basis of tortious liability — Method of calculating compensation — Principle of effectiveness — Article 267 TFEU — Admissibility — Reference to the Court from a single judge)

8 May, 2023 No Comments

CELEX:62020CA0517: Case C-517/20, OL (Extension of Italian licences): Judgment of the Court (Ninth Chamber) of 16 March 2023 (request for a preliminary ruling from the Tribunale di Ascoli Piceno, Italy) — Criminal proceedings against OL (Reference for a preliminary ruling — Articles 49 and 56 TFEU — Betting and gaming — Licences for the collection of bets — Extension of licences already granted — Regularisation of data transmission centres carrying out that activity in the absence of a licence and police authorisation — Extension of the rights derived from that regularisation — Limited period)

8 May, 2023 No Comments

CELEX:62020CA0439: Joined Cases C-439/20 P and C-441/20 P: Judgment of the Court (Fourth Chamber) of 16 March 2023 — European Commission v Jiangsu Seraphim Solar System Co. Ltd, Council of the European Union (C-439/20 P), and Council of the European Union v Jiangsu Seraphim Solar System Co. Ltd, European Commission (C-441/20 P) (Appeal — Dumping — Imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from China — Implementing Regulation (EU) 2016/2146 withdrawing the acceptance of the undertaking for two exporting producers under Implementing Decision 2013/707/EU — Admissibility of the action at first instance — Fourth paragraph of Article 263 TFEU — Criterion of direct concern — Article 277 TFEU — Plea of illegality — Admissibility — Interest in bringing proceedings against the acts which served as the legal basis for the contested measure — Regulation (EU) 2016/1036 — Article 8(9) — Regulation (EU) 2016/1037 — Article 13(9) — Consequences of the withdrawal by the European Commission of acceptance of an undertaking — Implementing Regulation (EU) No 1238/2013 — Article 3 — Implementing Regulation (EU) No 1239/2013 — Article 2 — Loss of entitlement to exemption from duties — Implementing Regulation (EU) 2016/2146 — Article 2 — Invalidation of the undertaking invoices — Chargeability of duties on all the transactions concerned — Lack of retroactivity)

8 May, 2023 No Comments

UPRS Sodba II U 450/2019-12

8 May, 2023 No Comments

ZDDV-1 v 63. členu določa, da ima davčni zavezanec pravico, da od DDV, ki ga je dolžan plačati, odbije DDV, ki ga je dolžan plačati ali ga je plačal pri nabavah blaga oziroma storitev, če je to blago oziroma storitve uporabil oziroma jih bo uporabil za namene svojih obdavčenih transakcij. To pomeni, da gre za pravico davčnega zavezanca, ki jo ta lahko uveljavlja, lahko pa je tudi ne. Dejstvo, da je ne uveljavlja, pa davčnemu zavezancu ne more iti v škodo pri uveljavljanju DDV-ja kot upravičenega stroška na javnem razpisu.

UPRS Sodba II U 172/2019-13

8 May, 2023 No Comments

Povprečenje ni namenjeno splošnemu znižanju davčne stopnje v primeru prejema enkratnega (izrednega) dohodka, ampak pomeni korektiv pri obdavčitvi enkratnega izplačila periodičnih dohodkov na podlagi sodne (oziroma upravne) odločbe, ki bi jih davčni zavezanec sicer že moral prejemati prek daljšega časovnega obdobja, kot so plače, nadomestila plač, pokojnine ipd. Na tak način zagotavlja, da davčni zavezanci, ki so v enem davčnem letu prejeli dohodke, ki bi jih morali v več preteklih letih, z davčnega vidika niso v slabšem položaju kot osebe, ki so enake dohodke prejemale sproti in jim je bila dohodnina odmerjena vsako leto posebej.

UPRS Sodba II U 269/2019-11

8 May, 2023 No Comments

Skladno s sedmim odstavkom 157. člena ZDavP-2 se lahko s pritožbo zoper sklep o izvršbi uveljavljajo zgolj ugovori, ki se nanašajo na samo izvršbo. V postopku izvršbe ni (več) mogoče izpodbijati izvršilnega naslova, v obravnavanem primeru izvršljivih obračunov o odmeri prispevkov za socialno varnost ter izvršljivih obračunov davka od dohodka iz dejavnosti in izvršljivega plačilnega naloga in odločbe o prekršku.

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