Prikaz vseh zadetkov portala ZDSS.....
CELEX:62022CN0532: Case C-532/22: Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 9 August 2022 — Direcția Generală Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj v SC Westside Unicat
November 28, 2022
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CELEX:62021CA0293: Case C-293/21: Judgment of the Court (Tenth Chamber) of 6 October 2022 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — UAB ‘Vittamed technologijos’, in liquidation v Valstybinė mokesčių inspekcija (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Deductions of input VAT — Goods and services used by the taxable person to produce capital goods — Articles 184 to 187 — Adjustment of deductions — Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers)
November 28, 2022
No Comments
CELEX:62021CA0433: Joined Cases C-433/21 and C-434/21: Judgment of the Court (Eighth Chamber) of 6 October 2022 (requests for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Contship Italia SpA (References for a preliminary ruling — Direct taxation — Freedom of establishment — Corporate income tax — Measures to prevent tax avoidance by shell companies — Determination of taxable income on the basis of presumed minimum income — Exclusion from the scope of those measures of companies and entities listed on national regulated markets)
November 28, 2022
No Comments
CELEX:62021CA0266: Case C-266/21: Judgment of the Court (Third Chamber) of 6 October 2022 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — criminal procedure against HV (Reference for a preliminary ruling — Common transport policy — Directive 2006/126/EC — Article 11(2) and (4) — Suspension of the right to drive a motor vehicle — Driving licence issued by the Member State of normal residence in exchange for a driving licence issued by another Member State — Refusal by the first Member State to enforce a decision suspending the right to drive adopted by the second Member State — Obligation for the second Member State not to recognise, in its territory, the validity of the driving licence that has been suspended)
November 28, 2022
No Comments
CELEX:62021CA0241: Case C-241/21: Judgment of the Court (Second Chamber) of 6 October 2022 (request for a preliminary ruling from the Riigikohus — Estonia) — I.L. v Politsei- ja Piirivalveamet (Reference for a preliminary ruling — Directive 2008/115/EC — Return of illegally staying third-country nationals — Article 15(1) — Detention — Grounds for detention — General criterion based on the risk that the effective enforcement of the removal would be compromised — Risk that the person concerned would commit a criminal offence — Consequences of the establishment of the offence and the imposition of a penalty — Complication of the removal process — Article 6 of the Charter of Fundamental Rights of the European Union — Restriction of the fundamental right to liberty — Requirement of a legal basis — Requirements of clarity, predictability and accessibility — Protection against arbitrariness)
November 28, 2022
No Comments
CELEX:62021CA0250: Case C-250/21: Judgment of the Court (Fourth Chamber) of 6 October 2022 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Supply of services for consideration — Exemptions — Article 135(1)(b) — Granting of credit — Sub-participation agreement)
November 28, 2022
No Comments
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