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UPRS Sodba III U 93/2021-19
November 4, 2021 No Comments
Okoliščina, da je izvršilni naslov naknadno pravnomočno odpravljen, spremenjen ali razveljavljen, in vse ostale za izvršbo relevantne po izdaji sklepa o davčni izvršbi nastale okoliščine, se upoštevajo v okviru instituta ustavitve davčne izvršbe (glej 155. člen ZDavP-2), v okviru katerega se s sklepom o ustavitvi davčne izvršbe odpravijo oziroma razveljavijo tudi izvršena dejanja v postopku davčne izvršbe. Niso pa to okoliščine oziroma ugovori, ki bi jih bilo mogoče z uspehom uveljavljati v pravnem sredstvu zoper sklep o davčni izvršbi.
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CELEX:62020CO0691:           Ordonnance de la Cour (neuvième chambre) du 22 octobre 2021.#B contre O e.a.#Renvoi préjudiciel – Droit de l’Union européenne – Principes – Article 18 TFUE – Égalité de traitement – Discrimination en raison de la nationalité – Interdiction – Article 49 TFUE – Liberté d’établissement – Responsabilité solidaire, entre les sociétés faisant partie d’un groupe, pour les créances résultant d’un contrat de travail conclu par l’une de ces sociétés – Exclusion par la réglementation de l’État membre concerné des sociétés ayant leur siège dans un autre État membre.#Affaire C-691/20.
November 3, 2021 No Comments
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CELEX:62019CJ0319: Judgment of the Court (Third Chamber) of 28 October 2021.#Komisia za protivodeystvie na koruptsiyata i za otnemane na nezakonno pridobitoto imushtestvo v ZV and Others.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/42/EU – Scope – National legislation providing for the confiscation of illegally obtained assets in the absence of a criminal conviction.#Case C-319/19.
October 29, 2021 No Comments
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CELEX:62020CJ0221: Judgment of the Court (Seventh Chamber) of 28 October 2021.#Proceedings brought by A Oy and B Oy.#Requests for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Directive 92/83/EEC – Excise duty – Beer – Article 4(2) – Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries – Treatment as a single independent small brewery or as two or more small breweries – Obligation to transpose.#Joined Cases C-221/20 and C-223/20.
October 29, 2021 No Comments
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CELEX:62020CJ0357: Judgment of the Court (Second Chamber) of 28 October 2021.#IE v Magistrat der Stadt Wien.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – Article 12(1) – System of strict protection for animal species – Annex IV(a) – European hamster (Cricetus cricetus) – Resting places and breeding sites – Deterioration or destruction.#Case C-357/20.
October 29, 2021 No Comments
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CELEX:62020CJ0123: Judgment of the Court (Fifth Chamber) of 28 October 2021.#Ferrari SpA v Mansory Design & Holding GmbH and WH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Regulation (EC) No 6/2002 – Community designs – Articles 4, 6 and 11 – Infringement proceedings – Unregistered Community design – Appearance of a part of a product – Conditions for protection – Component part of a complex product – Individual character – Act of making available to the public.#Case C-123/20.
October 29, 2021 No Comments
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CELEX:62020CJ0324: Judgment of the Court (First Chamber) of 28 October 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Articles 63 – Chargeability of VAT – Articles 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Articles 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’.#Case C-324/20.
October 29, 2021 No Comments
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CELEX:62019CJ0909: Judgment of the Court (Tenth Chamber) of 28 October 2021.#BX v Unitatea Administrativ Teritorială D.#Request for a preliminary ruling from the null.#Reference for a preliminary ruling – Protection of the safety and health of workers – Directive 2003/88/EC – Organisation of working time – Article 2(1) and (2) – Concepts of ‘working time’ and ‘rest period’ – Mandatory vocational training undertaken at the employer’s request.#Case C-909/19.
October 29, 2021 No Comments
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