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CELEX:62020CJ0394: Judgment of the Court (Fifth Chamber) of 21 December 2021.#XY v Finanzamt V.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Free movement of capital – Articles 63 and 65 TFEU – National legislation on inheritance tax – Immovable property situated in a Member State – Limited tax liability – Different treatment of residents and non-residents – Right to an allowance on the taxable value – Proportionate reduction in the case of limited tax liability – Liabilities under reserved portions – No deduction in the case of limited tax liability.#Case C-394/20.
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CELEX:62020CJ0251: Judgment of the Court (Grand Chamber) of 21 December 2021.#Gtflix Tv v DR.#Request for a preliminary ruling from the Cour de cassation.#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 – Article 7(2) – Special jurisdiction in matters relating to tort, delict or quasi-delict – Publication on the internet of allegedly disparaging comments concerning a person – Place where the harmful event occurred – Courts of each Member State in which content placed online is or has been accessible.#Case C-251/20.
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CELEX:62020CJ0124: Judgment of the Court (Grand Chamber) of 21 December 2021.#Bank Melli Iran, Aktiengesellschaft nach iranischem Recht v Telekom Deutschland GmbH.#Request for a preliminary ruling from the Hanseatisches Oberlandesgericht Hamburg.#Reference for a preliminary ruling – Commercial policy – Regulation (EC) No 2271/96 – Protection against the effects of the extraterritorial application of legislation adopted by a third country – Restrictive measures taken by the United States of America against Iran – Secondary sanctions adopted by that third country preventing persons from engaging, outside its territory, in commercial relationships with certain Iranian undertakings – Prohibition on complying with such a law – Exercise of the right of ordinary termination.#Case C-124/20.
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CELEX:62021CO0382: Order of the Court (Chamber determining whether appeals may proceed) of 10 December 2021.#European Union Intellectual Property Office (EUIPO) v The KaiKai Company Jaeger Wichmann GbR.#Appeal – Community design – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request demonstrating that an issue is significant with respect to the unity, consistency or development of EU law – Appeal allowed to proceed.#Case C-382/21 P.
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CELEX:62021CO0382:           Ordonnance de la Cour (chambre d’admission des pourvois) du 10 décembre 2021.#Office de l’Union européenne pour la propriété intellectuelle (EUIPO) contre The KaiKai Company Jaeger Wichmann GbR.#Pourvoi – Dessin ou modèle communautaire – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande démontrant l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Admission du pourvoi.#Affaire C-382/21 P.
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CELEX:62020CO0647:           Ordonnance de la Cour (huitième chambre) du 13 décembre 2021.#XG contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Fiscalité directe – Imposition des plus-values immobilières – Articles 63, 64 et 65 TFUE – Libre circulation des capitaux – Charge fiscale plus élevée sur les plus-values immobilières réalisées par des résidents de pays tiers.#Affaire C-647/20.
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CELEX:62021CO0224:           Ordonnance de la Cour (huitième chambre) du 13 décembre 2021.#VX contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Fiscalité directe – Imposition des plus-values immobilières – Articles 63 et 65 TFUE – Libre circulation des capitaux – Discrimination – Charge fiscale plus élevée sur les plus-values immobilières réalisées par des non-résidents – Option d’imposition selon les mêmes modalités que les résidents.#Affaire C-224/21.
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