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UPRS sodba III U 14/2021-46

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Vročitev mora biti opravljena na naslovu pooblaščenca, ki je v registru naveden kot poslovni naslov odvetnika. Pravilna navedba naslova in tudi imena naslovnika, ki mu je pisanje vročeno, so elementi pravilno opravljene vročitve. Zato ni pravilno, da se pooblaščencu, ki je odvetnik, z odvetniško pisarno na točno določenem poslovnem naslovu, pisanje vroča na naslovu njegovega domačega bivanja. Pri izvajanju zastopanja stranke po pooblaščencu, ki je odvetnik, gre namreč za pooblastilno razmerje, ki ga odvetnik opravlja kot del svoje odvetniške službe, kar pa pomeni, da mu morajo biti pisanja vročena na poslovnem naslovu, kjer ima odvetniško pisarno.

Možnost testiranja REK-O obrazca

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V pomoč zavezancem pri prilagoditvi informacijskih sistemov smo na testnem portalu eDavki objavili REK-O obrazec za izplačilo plače (vrsta dohodka 1001) z vgrajenimi predvidenimi kontrolami in s tem omogočili testiranje te vrste dohodka.

CELEX:62021CO0557: Ordonnance de la Cour du 27 janvier 2022.#Acciona, SA contre Office de l’Union européenne pour la propriété intellectuelle.#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-557/21 P.

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CELEX:62020CO0185: Order of the Court (Ninth Chamber) of 18 January 2022.#Hungary v European Commission.#Case C-185/20 P.

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CELEX:62021TO0096

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CELEX:62019TJ0399: Judgment of the General Court (Eighth Chamber, Extended Composition) of 2 February 2022.#Polskie Górnictwo Naftowe i Gazownictwo S.A. v European Commission.#Case T-399/19.

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CELEX:62020CJ0515: Judgment of the Court (Sixth Chamber) of 3 February 2022.#B AG v Finanzamt A.#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.

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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.#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.

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CELEX:62021CJ0020: Judgment of the Court (Ninth Chamber) of 3 February 2022.#JW and Others v LOT Polish Airlines.#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.

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CELEX:62021CC0121: Schlussanträge des Generalanwalts P. Pikamäe vom 3. Februar 2022.###

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