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CELEX:62021CJ0378: Sodba Sodišča (sedmi senat) z dne 8. decembra 2022.#P GmbH proti Finanzamt Österreich.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Bundesfinanzgericht.#Predhodno odločanje – Harmonizacija davčne zakonodaje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 203 – Popravek obračuna DDV – Prejemniki storitev, ki ne morejo uveljavljati pravice do odbitka – Neobstoj nevarnosti izgube davčnih prihodkov.#Zadeva C-378/21.

9 December, 2022 No Comments

CELEX:62021CJ0348: Sodba Sodišča (tretji senat) z dne 8. decembra 2022.#Kazenski postopek proti Spetsializirana prokuratura.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Spetsializiran nakazatelen sad.#Predhodno odločanje – Pravosodno sodelovanje v kazenskih zadevah – Direktiva (EU) 2016/343 – Krepitev nekaterih vidikov domneve nedolžnosti in pravice biti navzoč na sojenju v kazenskem postopku – Člen 8(1) – Pravica obdolžene osebe biti navzoča na sojenju – Člen 47, drugi odstavek, in člen 48(2) Listine Evropske unije o temeljnih pravicah – Pravica do poštenega sojenja in pravica do obrambe – Zaslišanje obremenilnih prič v nenavzočnosti obdolžene osebe in njenega zagovornika v predhodnem postopku v okviru kazenskega postopka – Nemožnost zaslišanja obremenilnih prič v sodni fazi tega postopka – Nacionalna ureditev, ki kazenskemu sodišču omogoča, da svojo odločitev opre na predhodno izpovedbo navedenih prič.#Zadeva C-348/21.

9 December, 2022 No Comments

CELEX:62021CJ0247: Sodba Sodišča (osmi senat) z dne 8. decembra 2022.#Luxury Trust Automobil GmbH proti Finanzamt Österreich.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Verwaltungsgerichtshof.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 42(a) – Člen 197(1)(c) – Člen 226, točka 11a – Člen 141 – Oprostitev – Tristranski posel – Določitev končnega prejemnika dobave kot zavezanca za plačilo DDV – Računi – Navedba ,Obrnjena davčna obveznost‘ – Obveznost – Opustitev te navedbe na računu – Retroaktivni popravek računa.#Zadeva C-247/21.

9 December, 2022 No Comments

CELEX:62021CJ0348: Judgment of the Court (Third Chamber) of 8 December 2022.#Criminal proceedings against Spetsializirana prokuratura.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Case C-348/21.

9 December, 2022 No Comments

CELEX:62021TJ0130: Judgment of the General Court (Ninth Chamber, Extended Composition) of 7 December 2022.#CCPL – Consorzio Cooperative di Produzione e Lavoro SC and Others v European Commission.#Case T-130/21.

9 December, 2022 No Comments

CELEX:62020TJ0537: Judgment of the General Court (Seventh Chamber) of 7 December 2022.#Republic of Lithuania v European Commission.#Case T-537/20.

9 December, 2022 No Comments

CELEX:62020TJ0230: Judgment of the General Court (Tenth Chamber) of 7 December 2022.#PNB Banka AS v European Central Bank.#Case T-230/20.

9 December, 2022 No Comments

CELEX:62021CJ0600: Judgment of the Court (Ninth Chamber) of 8 December 2022.#QE v Caisse régionale de Crédit mutuel de Loire-Atlantique et du Centre Ouest.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Consumer protection – Unfair terms in consumer contracts – Directive 93/13/EEC – Article 3(1) – Article 4 – Criteria for assessing whether a term is unfair – Term relating to the accelerated repayment of a loan agreement – Contractual dispensation from the requirement for a formal written demand.#Case C-600/21.

9 December, 2022 No Comments

CELEX:62021CJ0247: Judgment of the Court (Eighth Chamber) of 8 December 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.

9 December, 2022 No Comments

CELEX:62021CJ0180: Judgment of the Court (Fifth Chamber) of 8 December 2022.#VS v Inspektor v Inspektorata kam Visshia sadeben savet.#Request for a preliminary ruling from the Administrativen sad – Blagoevgrad.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Articles 2, 4 and 6 – Applicability of Regulation 2016/679 – Concept of ‘legitimate interest’ – Concept of ‘task carried out in the public interest or in the exercise of official authority’ – Directive (EU) 2016/680 – Articles 1, 3, 4, 6 and 9 – Lawfulness of the processing of personal data collected in the course of a criminal investigation – Subsequent processing of data relating to a presumed victim of a criminal offence for the purpose of making a formal accusation in respect of him or her – Concept of purpose ‘other than that for which the personal data are collected’ – Data used by the public prosecutor’s office of a Member State for the purposes of its defence in an action for damages against the State.#Case C-180/21.

9 December, 2022 No Comments

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