Usposabljanje s področja carinske zakonodaje
August 24, 2022
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19. 9. 2022 do 30. 9. 2022, GFU, Šmartinska 55, Ljubljana
Prikaz vseh zadetkov portala ZDSS.....
CELEX:62022CO0004: Order of the Vice-President of the Court of 17 August 2022.#St. Jude Medical Coordination Center (SJM Coordination Center) v European Commission.#Appeal – Intervention – State aid – Aid scheme implemented by the Kingdom of Belgium – Application to intervene submitted after the expiry of the six-week time limit provided for in Article 143(1) of the Rules of Procedure of the General Court – Admissibility – Articles 40 and 45 of the Statute of the Court of Justice of the European Union – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-4/22 P(I).
August 24, 2022
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UPRS Sodba I U 1093/2019-54
August 23, 2022
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Načelo zaslišanja stranke iz 9. člena ZUP ne zahteva, da bi morala toženka tožniku omogočiti, da se o dejstvih in okoliščinah, pomembnih za odločitev, izjavi ustno. To načelo organu nalaga dolžnost, da stranki pred izdajo odločbe da možnost, da se seznani z rezultatom ugotovitvenega postopka in se izjavi o dejstvih in okoliščinah, pomembnih za odločbo, ter s tem možnost braniti, zavarovati, in uveljaviti svoje pravice in z zakonom zavarovane koristi.
ZGD-1 v določbi prvega odstavka 274. člena v povezavi z določbo prvega odstavka 514. člena istega zakona določa, da člane nadzornega sveta, ki zastopajo interese delničarjev (oz. družbenikov, opomba sodišča), voli skupščina. Iz tega pa logično izhaja, da člani nadzornega sveta torej niso izvoljeni predstavniki družbe z omejeno odgovornostjo, temveč izvoljeni predstavniki skupščine, tj. družbenikov. Ne predstavljajo namreč družbe z omejeno odgovornostjo, ki jo zastopa in s tem predstavlja…
VSRS Sklep I Up 113/2022
August 23, 2022
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V obravnavani zadevi je sodišče prve stopnje na podlagi 328. člena ZPP izdalo sklep o popravi sodbe, s katerim je obveznost plačila davka v višini 192.990,00 EUR, ki ga je pritožnica dolžna plačati zaradi delne zavrnitve tožbe zoper izpodbijano davčno odločbo, popravilo na 143.990,00 EUR. S to vsebino, to je s samim zneskom dolgovane obveznosti, je omejena tudi presoja Vrhovnega sodišča, ki v tej zadevi odloča le o posebej vloženi pritožbi zoper popravni sklep. Iz okvira te presoje in upoštevaje, da je popravljeni znesek pritožničine obveznosti nižji od prvotno zapisanega v sodbi, izhaja, da bi se z razveljavitvijo popravnega sklepa (kar smiselno predlaga) njena davčna obveznost zvišala. Za to njen pravni interes ni razviden, niti ga ne zatrjuje v pritožbi, saj z razlogi, povzetimi v 3. točki obrazložitve tega sklepa, dejansko nasprotuje delu sodbe, v katerem ni uspela, ne pa popravi sami po sebi. Vrhovno sodiščeje zato pritožbo zavrglo.
CELEX:62021CA0063: Case C-63/21 P: Judgment of the Court (Eighth Chamber) of 30 June 2022 — Laure Camerin v European Commission (Appeal — Civil service — Former official — Sums deducted from retirement pension — Enforcement of a decision of a national court — Action for annulment and for damages)
August 22, 2022
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CELEX:62021CA0056: Case C-56/21: Judgment of the Court (Second Chamber) of 30 June 2022 (request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės — Lithuania) — UAB ‘ARVI’ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 137 — Optional tax liability scheme — Conditions — National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes — Obligation to adjust VAT deductions where that condition is not satisfied — Principles of fiscal neutrality, of effectiveness and of proportionality)
August 22, 2022
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CELEX:62021CA0051: Case C-51/21: Judgment of the Court (Eighth Chamber) of 30 June 2022 (request for a preliminary ruling from the Tallinna Halduskohus — Estonia) — Aktsiaselts M.V.WOOL v Põllumajandus- ja Toiduamet (Reference for a preliminary ruling — Food law — Regulation (EC) No 2073/2005 — Microbiological criteria for foodstuffs — Article 3(1) — Obligations of food business operators — Annex I — Point 1.2 of Chapter 1 — Limit values for the presence of Listeria monocytogenes in fish products before and after being placed on the market — Regulation (EC) No 178/2002 — Article 14(8) — Official controls of the product at the stage at which it is placed on the market — Scope)
August 22, 2022
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CELEX:62021CA0024: Case C-24/21: Judgment of the Court (Second Chamber) of 7 July 2022 (request for a preliminary ruling from the Tribunale ordinario di Pordenone — Italy) — PH v Regione Autonoma Friuli Venezia Giulia, Direzione centrale risorse agroalimentari, forestali e ittiche — Servizio foreste e corpo forestale della Regione Autonoma Friuli Venezia Giulia (Reference for a preliminary ruling — Agriculture — Genetically modified foodstuffs and animal feed — Regulation (EC) No 1829/2003 — Deliberate release into the environment of genetically modified organisms — Directive 2001/18/EC — Article 26a — Potential for Member States to take appropriate measures to avoid the unintended presence of genetically modified organisms in other products — Conditions under which appropriate — Principle of proportionality — Guidelines for the development of national coexistence measures to avoid the unintended presence of genetically modified organisms in conventional and organic crops — Measure adopted by an infra-State entity prohibiting the cultivation of genetically modified maize in its territory)
August 22, 2022
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CELEX:62021CA0013: Case C-13/21: Judgment of the Court (Eighth Chamber) of 7 July 2022 (request for a preliminary ruling from the Judecătoria Miercurea Ciuc — Romania) — Pricoforest SRL v Inspectoratul de Stat pentru Controlul în Transportul Rutier (ISCTR) (Reference for a preliminary ruling — Road transport — Social legislation — Regulation (EC) No 561/2006 — Exceptions — Article 13(1)(b) — Notion of ‘a radius of up to 100 kilometres (km) from the base of the undertaking’ — Vehicles effecting carriage within and also outside of that radius)
August 22, 2022
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CELEX:62021CA0007: Case C-7/21: Judgment of the Court (Fourth Chamber) of 7 July 2022 (request for a preliminary ruling from the Bezirksgericht Bleiburg — Austria) — LKW WALTER Internationale Transportorganisation AG v CB, DF, GH (Reference for a preliminary ruling — Judicial cooperation in civil matters — Service of documents — Regulation (EC) 1393/2007 — Article 8(1) — One-week period within which the right to refuse to accept a document is to be exercised — Enforcement order made in one Member State and served in another Member State in the language of the first Member State only — Legislation of that first Member State laying down an eight-day period to lodge an objection to that order — Period for lodging an objection starting to run at the same time as the period laid down for the purpose of exercising the right to refuse to accept the document — Article 47 of the Charter of Fundamental Rights of the European Union — Right to an effective remedy)
August 22, 2022
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