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CELEX:62020CJ0515: Judgment of the Court (Sixth Chamber) of 3 February 2022.#B AG v Finanzamt A.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 122 – Reduced rate for supplies of wood for use as firewood – Differentiation on the basis of the objective characteristics and properties of the goods – Types of wood intended for use as fuel which serve the same consumer need and are in competition with each other – Principle of fiscal neutrality.#Case C-515/20.
February 4, 2022 No Comments
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CELEX:62021CJ0020: Judgment of the Court (Ninth Chamber) of 3 February 2022.#JW and Others v LOT Polish Airlines.#Request for a preliminary ruling from the Landgericht Frankfurt am Main.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Second indent of Article 7(1)(b) – Special jurisdiction in matters relating to a contract – Concept of ‘place of performance of the obligation in question’ – Contract for the provision of services – Air transport – Flight consisting of a confirmed single booking and performed in several legs by two separate air carriers – Regulation (EC) No 261/2004 – Common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights – Article 7 – Right to compensation – Delay on the first leg of the journey – Claim for compensation brought against the air carrier operating that first leg of the journey before the court for the place of arrival of that first flight.#Case C-20/21.
February 4, 2022 No Comments
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CELEX:62020CJ0461: Judgment of the Court (Fourth Chamber) of 3 February 2022.#Advania Sverige AB and Kammarkollegiet v Dustin Sverige AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Directive 2014/24/EU – Article 72 – Modification of contracts during their term – Transfer of a framework agreement – New contractor assuming on the insolvency of the initial contractor the rights and obligations attributed to the latter under a framework agreement – Whether need for a new procurement procedure.#Case C-461/20.
February 4, 2022 No Comments
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UPRS sodba III U 76/2021-14
February 4, 2022 No Comments
Obveznost pravočasnega poravnavanja zapadlih davčnih obveznosti je breme vsakega davčnega zavezanca. To po mnenju sodišča pomeni, da je dolžnost davčnega zavezanca tudi, da preveri, kakšne so te obveznosti in kdaj zapadejo v plačilo. Dolžnost tožeče stranke (kot davčne zavezanke) je torej bila, da upošteva čas zapadlosti njenih davčnih obveznosti in njihovo višino ter na tej podlagi sama ugotovi, ali predhodno preplačana sredstva zadoščajo za njihovo poravnavo, oziroma ali ima na dan vložitve vloge poravnane vse obveznosti. Tožeča stranka bi to lahko in morala storiti, še zlasti, ker sama pojasnjuje, da bi lahko predmetno vlogo pravočasno vložila tudi kasneje, torej še po tem, ko je ugotovila kakšne so bile zapadle obveznosti in jih poravnala
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