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CELEX:62021CJ0769: Judgment of the Court (Tenth Chamber) of 8 December 2022.#AAS „BTA Baltic Insurance Company” v Iepirkumu uzraudzības birojs and Tieslietu ministrija.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 18(1) – Principles of equal treatment, transparency and proportionality – Decision to withdraw an invitation to tender – Tenders submitted separately by two tenderers belonging to the same economic operator and constituting the two most economically advantageous tenders – Refusal of the successful tenderer to sign the contract – Decision of the contracting authority to refuse the tender of the next tenderer, terminate the procedure and issue a new call for tenders.#Case C-769/21.

December 8, 2022 No Comments

CELEX:62021CJ0600: Judgment of the Court (Ninth Chamber) of 8 December 2022.#QE v Caisse régionale de Crédit mutuel de Loire-Atlantique et du Centre Ouest.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 3(1) – Article 4 – Criteria for assessing whether a term is unfair – Term relating to the accelerated repayment of a loan agreement – Contractual dispensation from the requirement for a formal written demand.#Case C-600/21.

December 8, 2022 No Comments

CELEX:62020CJ0460: Judgment of the Court (Grand Chamber) of 8 December 2022.#TU and RE v Google LLC.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Directive 95/46/EC – Article 12(b) – Point (a) of the first paragraph of Article 14 – Regulation (EU) 2016/679 – Article 17(3)(a) – Operator of an internet search engine – Research carried out on the basis of a person’s name – Displaying a link to articles containing allegedly inaccurate information in the list of search results – Displaying, in the form of thumbnails, photographs illustrating those articles in the list of results of an image search – Request for de-referencing made to the operator of the search engine – Weighing-up of fundamental rights – Articles 7, 8, 11 and 16 of the Charter of Fundamental Rights of the European Union – Obligations and responsibilities of the operator of the search engine in respect of processing a request for de-referencing – Burden of proof on the person requesting de-referencing.#Case C-460/20.

December 8, 2022 No Comments

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.

December 8, 2022 No Comments

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.

December 8, 2022 No Comments

CELEX:62021CJ0378: Judgment of the Court (Seventh Chamber) of 8 December 2022.#P GmbH v Finanzamt Österreich.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who not entitled to make deductions – No risk of loss of tax revenue.#Case C-378/21.

December 8, 2022 No Comments

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.

December 8, 2022 No Comments

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.

December 8, 2022 No Comments

VSRS Sklep III DoR 63/2022

December 8, 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.

UPRS Sodba II U 28/2018-20

December 8, 2022 No Comments

Izplačilo odkupne vrednosti po določbah ZDoh-2 ne sodi med dohodke iz delovnega razmerja in kot tako ni podvrženo povprečenju.

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