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1. maja 2023 zvišanje trošarine za tobačne izdelke in obveznost za obračun razlike trošarine za drobno rezani tobak in cigarete
Uredba o določitvi zneska trošarine za tobačne izdelke (Uradni list RS, št. 151/2022; v nadaljevanju uredba), ki je izšla dne 2. 12. 2022, določa zvišanja zneska trošarine za tobačne izdelke iz sedmega odstavka 86. člena Zakona o trošarinah (Uradni list RS, 47/16 s spremembami; v nadaljevanju ZTro-1) na dan 1. 5. 2023.
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CELEX:62022CO0780: Order of the Court of 17 April 2023.#Zaun Ltd v European Union Intellectual Property Office.#Appeal – Community design – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-780/22 P.
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CELEX:62022CJ0348: Judgment of the Court (Third Chamber) of 20 April 2023.#Autorità Garante della Concorrenza e del Mercato v Comune di Ginosa.#Request for a preliminary ruling from the Tribunale Amministrativo Regionale per la Puglia.#Reference for a preliminary ruling – Services in the internal market – Directive 2006/123/EC – Assessment of validity – Legal basis – Articles 47, 55 and 94 EC – Interpretation – Article 12(1) and (2) of that directive – Direct effect – Unconditional and sufficiently precise nature of the obligation for Member States to apply an impartial and transparent selection procedure to potential candidates and of the prohibition on automatic renewal of an authorisation granted for a given activity – National legislation providing for the automatic extension of concessions for the occupation of State-owned maritime property.#Case C-348/22.
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CELEX:62022CJ0282: Judgment of the Court (Tenth Chamber) of 20 April 2023.#Dyrektor Krajowej Informacji Skarbowej v P. w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 14, 15 and 24 – Recharging points for electric vehicles – Provision of devices for recharging electric vehicles, supply of the necessary electricity, and provision of technical support and IT services – Classification as a ‘supply of goods’ or a ‘supply of services’.#Case C-282/22.
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CELEX:62022CJ0052: Judgment of the Court (Seventh Chamber) of 20 April 2023.#BF v Versicherungsanstalt öffentlich Bediensteter, Eisenbahnen und Bergbau (BVAEB).#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Article 2(1) and (2)(a) – Article 6(1) – Retirement pension – National legislation providing for a gradual alignment of the pension scheme for civil servants with the general pension scheme – First adjustment of the amount of the pension being made more quickly for one category of civil servants than for another – Justification.#Case C-52/22.
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CELEX:62021CJ0650: Judgment of the Court (Second Chamber) of 20 April 2023.#FW and CE v Landespolizeidirektion Niederösterreich and Finanzamt Österreich.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Prohibition of discrimination on grounds of age – Remuneration of civil servants – Previous national legislation found to be discriminatory – Grading under a new system of remuneration by reference to seniority fixed under a previous system of remuneration – Correction of that seniority by determining a comparison reference date – Discriminatory nature of the new grading – Rule placing older officials at a disadvantage.#Case C-650/21.
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