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CELEX:62021CJ0203: Judgment of the Court (Fourth Chamber) of 10 November 2022.#Criminal proceedings against DELTA STROY 2003.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Applicability – Imposition of a financial penalty on a legal person for non-payment of tax debts – Concept of ‘confiscation’ – Articles 48, 49 and 52 of the Charter of Fundamental Rights of the European Union – Penalties of a criminal nature – Principles of the presumption of innocence and the legality and proportionality of criminal offences and penalties – Rights of the defence – Imposition of a criminal penalty on a legal person for an offence committed by the representative of that legal person – Parallel criminal proceedings against that representative that have not been concluded – Proportionality.#Case C-203/21.

November 10, 2022 No Comments

CELEX:62019CO0793: Rectification order of 27 October 2022.#Bundesrepublik Deutschland v SpaceNet AG and Telekom Deutschland GmbH.#Requests for a preliminary ruling from the Bundesverwaltungsgericht.#Joined Cases C-793/19 and C-794/19.

November 10, 2022 No Comments

CELEX:62022TJ0013: Judgment of the General Court (Third Chamber) of 9 November 2022.#Alexandra Loutsou v European Union Intellectual Property Office.#Case T-13/22.

November 10, 2022 No Comments

CELEX:62021CJ0486: Judgment of the Court (Eighth Chamber) of 10 November 2022.#SHARENGO najem in zakup vozil d.o.o. v Mestna občina Ljubljana.#Reference for a preliminary ruling – Public system for the rental and shared use of electric cars – Distinction between the concepts of ‘services concessions’ and ‘public supply contracts’ – Directive 2014/23/EU – Article 5(1)(b) – Article 20(4) – Concept of ‘mixed contracts’ – Article 8 – Determining the value of a services concession – Criteria – Article 27 – Article 38 – Directive 2014/24/EU – Article 2(1), points 5 and 8 – Implementing Regulation (EU) 2015/1986 – Annex XXI – Possibility of imposing a condition concerning the registration of a specific professional activity under national law – Impossibility of imposing that condition on all members of a temporary business association – Regulation (EC) No 2195/2002 – Article 1(1) – Obligation to refer exclusively to the ‘Common Procurement Vocabulary’ in concession documents – Regulation (EC) No 1893/2006 – Article 1(2) – Impossibility of referring to the ‘NACE Rev. 2’ nomenclature in the concession documents.#Case C-486/21.

November 10, 2022 No Comments

CELEX:62019CJ0873: Judgment of the Court (Grand Chamber) of 8 November 2022.#Deutsche Umwelthilfe eV v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Schleswig-Holsteinisches Verwaltungsgericht.#Reference for a preliminary ruling – Environment – Aarhus Convention – Access to justice – Article 9(3) – Charter of Fundamental Rights of the European Union – Article 47, first paragraph – Right to effective judicial protection – Environmental association – Standing of such an association to bring an action before a national court against EC type-approval granted to certain vehicles – Regulation (EC) No 715/2007 – Article 5(2)(a) – Motor vehicles – Diesel engine – Pollutant emissions – Valve for exhaust gas recirculation (EGR valve) – Reduction of nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Defeat device – Authorisation of such a device where the need is justified in terms of protecting the engine against damage or accident and for safe operation of the vehicle – State of the art.#Case C-873/19.

November 10, 2022 No Comments

CELEX:62021CJ0163: Judgment of the Court (Second Chamber) of 10 November 2022.#AD v PACCAR Inc and Others.#Reference for a preliminary ruling – Competition – Compensation for harm caused by a practice prohibited under Article 101(1) TFEU – Collusive arrangements on pricing and gross price increases for trucks in the European Economic Area (EEA) – Directive 2014/104/EU – Rules governing actions for damages under national law for infringements of the competition law provisions of the Member States and of the European Union – Article 22(2) – Applicability ratione temporis – First subparagraph of Article 5(1) – Concept of relevant evidence which lies in the control of the defendant or a third party – Article 5(2) – Disclosure of specified items of evidence or relevant categories of evidence on the basis of reasonably available facts – Article 5(3) – Review of the proportionality of the request to disclose evidence – Balancing the legitimate interests of the parties and third parties – Scope of the obligations resulting from those provisions.#Case C-163/21.

November 10, 2022 No Comments

CELEX:62021CJ0414: Judgment of the Court (Ninth Chamber) of 10 November 2022.#VP CAPITAL NV v Belgische Staat.#Reference for a preliminary ruling – Freedom of establishment – Article 49 and 54 TFEU – Transfer of a company’s registered office to a Member State other than that in which it was incorporated – Recovery of write-downs recorded prior to the transfer – Exemption – Comparability of situations.#Case C-414/21.

November 10, 2022 No Comments

CELEX:62021CJ0278: Judgment of the Court (Second Chamber) of 10 November 2022.#Dansk Akvakultur agissant pour AquaPri A/S v Miljø- og Fødevareklagenævnet.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 6(3) – Assessment of a project likely to affect a protected site – Obligation to conduct an assessment – Continuation of the economic activity of an operation already authorised at the planning stage, under unchanged conditions, where authorisation has been granted following an incomplete assessment.#Case C-278/21.

November 10, 2022 No Comments

UPRS Sodba I U 724/2020-11

November 10, 2022 No Comments

Ker obveznosti iz naslova DDV niso temeljile denimo na obračunih, ki bi bili vloženi v rednih rokih za posamezna obračunska obdobja, tudi niso imele ločenih zapadlosti z različnimi datumi. Tožniku se je celotna ugotovljena davčna obveznost naložila naenkrat z odmerno odločbo (posledično pa se je odtlej enovito štelo tudi absolutno zastaranje izterjave, ne pa ločeno in sukcesivno za posamezna obračunska obdobja). Posledično pa je jasno, da je šlo pri obeh pobotih zgolj za delno izpolnitev tožnikove obveznosti iz odmerne odločbe DURS (in ne za pokrivanje več časovno različnih davčnih obveznosti iz posameznih transakcij in/ali za posamezna obračunska obdobja), zaradi česar tudi ne pride v poštev uporaba pravil o vrstnem redu pokrivanja več obveznosti iz 93. člena ZDavP-2.

UPRS Sodba I U 452/2019-13

November 10, 2022 No Comments

Pri navajanju ugotovljenih dejstev in dokazov se je organ prve stopnje skliceval na ugotovitve DIN, ki se je vodil pri družbi A., vendar pa je drugostopenjski organ to pomanjkljivost obrazložitve popravil in v svoji obrazložitvi navedel vse za to zadevo relevantne okoliščine. Tako so vsa relevantna dejstva in dokazi natančno in konkretno za obravnavani primer navedeni v obrazložitvi toženke in ne gre za zgolj sklicevanje na nekonkretizirane ugotovitve iz postopka pri pravni osebi. Zato ne gre za kršitev osnovnih pravil postopka in načela enakosti, kot meni tožnik, ko navaja, da ni mogel vložiti učinkovitega pravnega sredstva.

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