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VSRS Sodba in sklep X Ips 3/2015

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Ker po ZDDV-1 obstoji dobaviteljeva pravica uveljaviti zmanjšanje davčne osnove zaradi neplačila, ki je posledica potrjene prisilne poravnave, zaradi uresničevanja načela nevtralnosti DDV na drugi strani obstaja kupčeva dolžnost, da opravi popravek vstopnega DDV, ki ga je odbijal. Celotno ali delno dokončno neplačilo namreč spreminja davčno osnovo, saj ta pri dobavah blaga ali storitev vključuje vse, kar predstavlja plačilo (v denarju, v stvareh ali v storitvah), ki ga je prejel ali ga bo prejel dobavitelj ali izvajalec od kupca, naročnika ali tretje osebe za te dobave (prvi odstavek 36. člena ZDDV-1).

CELEX:62019CO0333(01): Ordonnance de rectification du 24 novembre 2022.#DA e.a. contre Romanian Air Traffic Services Administration (Romatsa) e.a.#Rectification d’ordonnance – Article 103 du règlement de procédure de la Cour – Réexamen de la motivation – Article 100 du règlement de procédure de la Cour – Demande de radiation – Irrecevabilité.#Affaire C-333/19.

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Obračuna davčnega odtegljaja REK-O obrazca in postopka oddaje prek eDavkov

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Nov dokument.

CELEX:62021TA0083: Case T-83/21: Judgment of the General Court of 12 October 2022 — Van Walle v ECDC (Civil service — Members of the temporary staff — ECDC staff members — Decision not to renew a contract — Manifest error of assessment — Misuse of powers — Duty to have regard for the welfare of officials — Right to be heard — Action for annulment and for damages)

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CELEX:62021TA0088: Case T-88/21: Judgment of the General Court of 12 October 2022 — Paesen v EEAS (Civil service — Official — EEAS staff posted to a third country — Head of delegation — Management trial period — Final assessment report of the management trial period — Act not adversely affecting an official — Inadmissibility — Re-assignment to a non-managerial post at EEAS headquarters — Obligation to state reasons — Right to be heard — Conditions for the application of Article 11 of Commission Decision C (2008) 5028/2 of 9 September 2008 on middle management staff to heads of delegation — Failure to include documents in the personal file — Interests of the service — Misuse of powers — Request for assistance — Decision rejecting the request — Liability)

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CELEX:62020TA0711: Case T-711/20: Judgment of the General Court of 5 October 2022 — Puma v EUIPO — CMS (CMS Italy) (EU trade mark — Opposition proceedings — International registration designating the European Union — Figurative mark CMS Italy — Earlier international figurative marks representing a feline bounding towards the left and earlier international figurative mark PUMA — Relative ground for refusal — Detriment to reputation — Article 8(5) of Regulation (EC) No 207/2009 (now Article 8(5) of Regulation (EU) 2017/1001) — Similarity of the signs — Proof of reputation — Overall assessment)

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CELEX:62020TA0761: Case T-761/20: Judgment of the General Court of 5 October 2022 — European Dynamics Luxembourg v ECB (Public procurement — Tendering procedure — Exclusion from the procurement procedure — Abnormally low offer — Attempts to unduly influence the decision-making process — Failure to observe the rules on communication — Proportionality — Obligation to state reasons — Misuse of powers — Non-contractual liability)

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CELEX:62020TA0627: Case T-627/20: Judgment of the General Court of 28 September 2022 — LAICO v Council (Common foreign and security policy — Restrictive measures taken in view of the situation in Libya — Freezing of funds — List of persons, entities and bodies subject to the freezing of funds and economic resources — Retention of the applicant’s name on the list — Error of assessment)

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CELEX:62019TA0502: Case T-502/19: Judgment of the General Court of 12 October 2022 –Corneli v ECB (Economic and monetary union — Banking union — Recovery and resolution of credit institutions — Early intervention measures — Decision of the ECB to place Banca Carige under temporary administration — Action for annulment — Action brought by a shareholder — Standing to bring proceedings — Interest separate from that of the bank — Admissibility — Error of law in the determination of the legal basis — Interpretation of national law by the EU Courts in conformity with EU law — Limit — Prohibition on interpreting national law contra legem)

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CELEX:62019TA0552(01): Case T-552/19 OP: Judgment of the General Court of 28 September 2022 — Malacalza Investimenti v ECB (Access to documents — Decision 2004/258/EC — ECB’s decision to place Banca Carige under temporary administration — Refusal of access — Exception relating to the protection of the confidentiality of information protected as such under EU law — General presumption of confidentiality — Exception relating to the protection of the commercial interests of a particular natural or legal person, including intellectual property — Meaning of confidential information — Obligation to state reasons — Opposition)

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