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CELEX:62021CJ0247: Judgment of the Court (Eighth Chamber) of 8 December 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.
8 December, 2022 No Comments
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CELEX:62021CJ0180: Judgment of the Court (Fifth Chamber) of 8 December 2022.#VS v Inspektor v Inspektorata kam Visshia sadeben savet.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Articles 2, 4 and 6 – Applicability of Regulation 2016/679 – Concept of ‘legitimate interest’ – Concept of ‘task carried out in the public interest or in the exercise of official authority’ – Directive (EU) 2016/680 – Articles 1, 3, 4, 6 and 9 – Lawfulness of the processing of personal data collected in the course of a criminal investigation – Subsequent processing of data relating to a presumed victim of a criminal offence for the purpose of making a formal accusation in respect of him or her – Concept of purpose ‘other than that for which the personal data are collected’ – Data used by the public prosecutor’s office of a Member State for the purposes of its defence in an action for damages against the State.#Case C-180/21.
8 December, 2022 No Comments
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CELEX:62021CJ0731: Judgment of the Court (Eighth Chamber) of 8 December 2022.#GV v Caisse nationale d’assurance pension.#Reference for a preliminary ruling – Free movement of persons – Article 45 TFEU – Workers – Regulation (EU) No 492/2011 – Article 7(1) and (2) – Equal treatment – Social advantages – Survivor’s pension – Members of a civil partnership – National legislation making the grant of a survivor’s pension conditional upon the entry in the national register of a partnership that was validly concluded and registered in another Member State.#Case C-731/21.
8 December, 2022 No Comments
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CELEX:62020CJ0694: Judgment of the Court (Grand Chamber) of 8 December 2022.#Orde van Vlaamse Balies and Others v Vlaamse Regering.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Mandatory automatic exchange of information in relation to reportable cross-border arrangements – Directive 2011/16/EU, as amended by Directive (EU) 2018/822 – Article 8ab(5) – Validity – Legal professional privilege of the lawyer – Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege – Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations – Articles 7 and 47 of the Charter of Fundamental Rights of the European Union.#Case C-694/20.
8 December, 2022 No Comments
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VSRS Sklep III DoR 63/2022
8 December, 2022 No Comments
V skladu s četrtim odstavkom 367.b člena ZPP mora stranka v predlogu za dopustitev revizije med drugim natančno navesti kršeno pravno pravilo. Ker se v postopkih dopuščene revizije ne odloča o abstraktnih, hipotetičnih ali akademskih vprašanjih glede razlage prava, najsi bodo še tako pomembna, pri odločanju o predlogu za dopustitev revizije Vrhovno sodišče preizkusi, ali v predlogu zatrjevano kršeno pravno pravilo sploh predstavlja del veljavnega pravnega reda. Drugačno (nasprotno) postopanje bi namreč pomenilo, da bi Vrhovno sodišče dopuščalo revizije o predlaganih vprašanjih zgolj na podlagi trditev strank v njihovih predlogih, ne da bi opravilo preizkus izpolnjevanja vsebinskih predpostavk iz četrtega odstavka 367.b člena ZPP.

Glede 367.a in 367.b člena ZPP velja “čisto razpravno načelo” in je utemeljitev teh predpostavk naložena predlagateljem postopkov z dopuščeno revizijo.

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