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CELEX:62020CJ0029: Judgment of the Court (First Chamber) of 14 October 2021.#Biofa AG v Sikma D. Vertriebs GmbH und Co. KG.#Request for a preliminary ruling from the Oberlandesgericht Köln.#Reference for a preliminary ruling – Regulation (UE) No 528/2012 – Article 3(1)(a) and (c) – Definitions of ‘biocidal product’ and ‘active substance’ – Conditions – Mode of action other than mere physical or mechanical action – Article 9(1)(a) – Approval of an active substance – Scope of approval.#Case C-29/20.
October 15, 2021
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CELEX:62020CJ0045: Judgment of the Court (Eighth Chamber) of 14 October 2021.#E and Z v Finanzamt N and Finanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases C-45/20 and C-46/20.
October 15, 2021
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CELEX:62019CJ0683: Judgment of the Court (Fifth Chamber) of 14 October 2021.#Viesgo Infraestructuras Energéticas SL v Administración General del Estado and Others.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Common rules for the internal market in electricity – Directive 2009/72/EC – Article 3(2) and (6) – Imposition of public service obligations – Financing of a regulated discount for the purpose of the protection of vulnerable consumers – Requirements of transparency and non-discrimination.#Case C-683/19.
October 15, 2021
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CELEX:62019CJ0683: Sodba Sodišča (peti senat) z dne 14. oktobra 2021.#Viesgo Infraestructuras Energéticas SL proti Administración General del Estado in drugim.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal Supremo.#Predhodno odločanje – Skupna pravila notranjega trga z električno energijo – Direktiva 2009/72/ES – Člen 3(2) in (6) – Naložitev obveznosti javnih storitev – Financiranje socialne tarife zaradi varstva ranljivih potrošnikov – Zahtevi po preglednosti in prepovedi diskriminacije.#Zadeva C-683/19.
October 15, 2021
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CELEX:62020CJ0045: Sodba Sodišča (osmi senat) z dne 14. oktobra 2021.#E proti Finanzamt N in Z proti Finanzamt G.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Bundesfinanzhof.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 167, člen 168, točka (a), člen 250 in člen 252 – Odbitek vstopnega davka – Nepremičnina – Pisarna – Fotonapetostna naprava – Odločitev o vključitvi, s katero se pridobi pravica do odbitka – Obvestilo o odločitvi o vključitvi – Prekluzivni rok za uveljavljanje pravice do odbitka – Domneva vključitve v zasebno premoženje davčnega zavezanca ob neobstoju obvestila o odločitvi o vključitvi – Načelo nevtralnosti – Načelo pravne varnosti – Načeli enakovrednosti in sorazmernosti.#Združeni zadevi C-45/20 in C-46/20.
October 15, 2021
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CELEX:62018CJ0186: Judgment of the Court (Seventh Chamber) of 14 October 2021.#José Cánovas Pardo SL v Club de Variedades Vegetales Protegidas.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Community plant variety rights – Regulation (EC) No 2100/94 – Article 96 – Calculation of the period of prescription for claims pursuant to Articles 94 and 95 – Point from which time starts to run – Date of grant of Community rights and of knowledge of the act and of the identity of the party liable – Date on which the course of action in question ceased – Repeated acts – Continuous acts – Restricted to acts carried out more than three years ago.#Case C-186/18.
October 15, 2021
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