CELEX:62019CJ0437: Judgment of the Court (Third Chamber) of 25 November 2021.#État du Grand-duché de Luxembourg v L.#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right.#Case C-437/19.

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CELEX:62019CJ0437:           Arrêt de la Cour (troisième chambre) du 25 novembre 2021.#État du Grand-duché de Luxembourg contre L.#Renvoi préjudiciel – Coopération administrative dans le domaine fiscal – Directive 2011/16/UE – Article 1er, paragraphe 1, article 5 et article 20, paragraphe 2 – Demande d’informations – Décision d’injonction de communiquer des informations – Refus de donner suite à l’injonction – Sanction – Caractère “vraisemblablement pertinent” des informations demandées – Absence d’identification nominative et individuelle des contribuables concernés – Notion d’“identité de la personne faisant l’objet d’un contrôle ou d’une enquête” – Motivation de la demande d’informations – Portée – Charte des droits fondamentaux de l’Union européenne – Article 47 – Droit à un recours juridictionnel effectif contre la décision d’injonction de communiquer des informations – Article 52, paragraphe 1 – Limitation – Respect du contenu essentiel du droit.#Affaire C-437/19.

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sodba I U 1150/2009

Novice sodbe slovenskih sodišč DAVKI RSS
Po presoji sodišča je pravilno stališče drugostopnega organa, da se obseg in vrednost podržavljenega podjetja v skladu z Navodilom ugotavlja po aktih o podržavljenju in po zapisnikih, ki so bili sestavljeni ob podržavljenju. Le, če stanja na tak način ni mogoče pravilno ugotoviti, se stanje ugotovi po drugih listinah oziroma dokazilih.

CELEX:62020CJ0271: Judgment of the Court (Fifth Chamber) of 25 November 2021.#Aurubis AG v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Scheme for greenhouse gas emission allowance trading – Free allocation of allowances – Decision 2011/278/EU – Article 3(d) – Fuel benchmark sub-installation – Concepts of ‘combustion’ and ‘fuel’ – Primary copper production by flash smelting – Request for allocation – Allowances requested and not yet allocated on the date of expiry of a trading period – Possibility of issuing such allowances during the subsequent trading period by way of enforcement of a judicial decision given after that date.#Case C-271/20.

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