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VSRS Sodba I Ips 33057/2017

July 26, 2022 No Comments

Eden konstitutivnih zakonskih znakov kaznivega dejanja davčne zatajitve po prvem odstavku 249. člena KZ-1 je neupravičena vrnitev davka. Ker pri prometu blaga med državami članicami EU velja ničelna stopnja DDV, ni mogoče prepoznati vzročne zveze med očitkom zahteve za preiskavo, da blago ni bilo izvoženo v Italijo preko Cipra, temveč neposredno, in zatrjevano neupravičeno vrnitvijo vstopnega DDV.

Jasna substanciranost obrazca DDV-O za konkretna meseca v opisu kaznivega dejanja zadošča za zaključek o perfektnosti opisa, saj ni treba, da bi bili domnevno fiktivni računi, ki so docela določljivi v obrazcih DDV-O, v opisu dejanja še izrecno navedeni.

Storilec kaznivega dejanja po tretjem odstavku 249. člena KZ-1 je lahko vsaka fizična oseba, ki jo davčni organ na podlagi ZDavP-2 pozove k sodelovanju v inšpekcijskem postopku. Pravno napačno je stališče, da je storilec lahko le (sedanja) odgovorna oseba oziroma zakoniti zastopnik inšpekcijskega…

CELEX:62021CA0196: Case C-196/21: Judgment of the Court (Seventh Chamber) of 2 June 2022 (request for a preliminary ruling from the Tribunalul Ilfov — Romania) — SR v EW (Reference for a preliminary ruling — Judicial cooperation in civil matters — Service of judicial and extrajudicial documents — Regulation (EC) No 1393/2007 — Article 5 — Translation of the document — Translation costs borne by the applicant — Concept of ‘applicant’ — Service, by the court before which proceedings have been brought, of judicial documents on interveners in the proceedings)

July 25, 2022 No Comments

CELEX:62022CN0146: Case C-146/22: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 1 March 2022 — YD v Dyrektor Krajowej informacji Skarbowej

July 25, 2022 No Comments

CELEX:62021CA0299: Case C-299/21 P: Judgment of the Court (Tenth Chamber) of 2 June 2022 — EM v European Parliament (Appeal — Civil service — European Parliament — Member of the temporary staff in the service of a political group — Staff Regulations of Officials of the European Union — Article 7 — Transfer — Article 12 and Article 12a(3) — Concept of ‘psychological harassment’ — Failure to assign tasks — Conditions of Employment of Other Servants of the European Union — Request for assistance — Loss or harm — Compensation)

July 25, 2022 No Comments

CELEX:62021CA0112: Case C-112/21: Judgment of the Court (Tenth Chamber) of 2 June 2022 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X BV v Classic Coach Company vof, Y, Z (Reference for a preliminary ruling — Approximation of laws — Trade marks — Directive 2008/95/EC — Article 5 — Rights conferred by a trade mark — Article 6(2) — Limitation of the effects of the trade mark — Impossibility for the proprietor of a trade mark to prevent a third party from using, in the course of trade, an earlier right applying in a particular locality — Requirements — Concept of ‘earlier right’ — Trade name — Proprietor of a later trade mark with an even earlier right — Relevance)

July 25, 2022 No Comments

CELEX:62022CN0140: Case C-140/22: Request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Śródmieścia w Warszawie (Poland) lodged on 25 February 2022 — SM, KM v mBank S.A.

July 25, 2022 No Comments

CELEX:62021CA0043: Case C-43/21: Judgment of the Court (Fourth Chamber) of 2 June 2022 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — FCC Česká republika, s.r.o. v Ministerstvo životního prostředí, Městská část Ďáblice, Spolek pro Ďáblice (Reference for a preliminary ruling — Directive 2010/75/EU — Article 3(9) — Integrated pollution prevention and control — Procedure for amending a permit — Participation of the public concerned — Concept of ‘substantial change’ to the installation — Extension of the duration of operation of a landfill)

July 25, 2022 No Comments

CELEX:62022CN0114: Case C-114/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 18 February 2022 — Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.

July 25, 2022 No Comments

CELEX:62020CA0589: Case C-589/20: Judgment of the Court (Third Chamber) of 2 June 2022 (request for a preliminary ruling from the Landesgericht Korneuburg — Austria) — JR v Austrian Airlines AG (Reference for a preliminary ruling — Air transport — Montreal Convention — Article 17(1) — Liability of air carriers for death or injury sustained by passengers — Concept of ‘accident’ causing death or injury — Bodily injury suffered during disembarkation — Article 20 — Exoneration of air carrier from liability — Concept of ‘damage suffered caused or contributed to by the negligence or other wrongful act or omission of that injured passenger’ — Fall of passenger not holding on to the handrail of a mobile disembarkation stairway)

July 25, 2022 No Comments

CELEX:62022CN0028: Case C-28/22: Request for a preliminary ruling from the Sąd Okręgowy w Warszawie (Poland) lodged on 12 January 2022 — TL, WE v Getin Noble Bank S.A.

July 25, 2022 No Comments

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