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CELEX:62021CJ0433: Sodba Sodišča (osmi senat) z dne 6. oktobra 2022.#Agenzia delle Entrate proti Contship Italia SpA.#Predloga(i) za sprejetje predhodne odločbe, ki sta ju vložili Corte suprema di cassazione.#Predhodno odločanje – Neposredno obdavčenje – Svoboda ustanavljanja – Davek od dohodkov pravnih oseb – Davčna ureditev o preprečevanju izogibanja davkom za slamnate družbe – Določitev obdavčljivega dohodka na podlagi domnevnega minimalnega dohodka – Izključitev družb in subjektov, ki kotirajo na nacionalnih reguliranih trgih, s področja uporabe te davčne ureditve.#Združeni zadevi C-433/21 in C-434/21.

October 12, 2022 No Comments

CELEX:62021CJ0293: Sodba Sodišča (deseti senat) z dne 6. oktobra 2022.#UAB ,,Vittamed technologijos“, en liquidation proti Valstybinė mokesčių inspekcija.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Lietuvos vyriausiasis administracinis teismas.#Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Odbitki vstopnega DDV – Blago in storitve, ki jih davčni zavezanec uporabi za izdelavo osnovnih sredstev – Členi od 184 do 187 – Popravki odbitkov – Obveznost popravka odbitkov DDV v primeru začetka likvidacije tega davčnega zavezanca in izbrisa navedenega zavezanca iz registra zavezancev za DDV.#Zadeva C-293/21.

October 12, 2022 No Comments

CELEX:62021CJ0241: Judgment of the Court (Second Chamber) of 6 October 2022.#I. L. v Politsei- ja Piirivalveamet.#Request for a preliminary ruling from the Riigikohus.#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.#Case C-241/21.

October 12, 2022 No Comments

CELEX:62021CJ0266: Judgment of the Court (Third Chamber) of 6 October 2022.#Criminal proceedings against HV.#Request for a preliminary ruling from the Sofiyski gradski sad.#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.#Case C-266/21.

October 12, 2022 No Comments

CELEX:62016CO0488: Ordonnance de la Cour (septième chambre) du 5 octobre 2022.#Freistaat Bayern contre Bundesverband Souvenir – Geschenke – Ehrenpreise eV.#Taxation des dépens.#Affaire C-488/16 P-DEP.

October 12, 2022 No Comments

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CELEX:62020CO0049: Ordonnance de la Cour (huitième chambre) du 5 octobre 2022.#SF contre Teritorialna direktsia na NAP – Plovdiv.#Renvoi préjudiciel – Articles 53 et 99 du règlement de procédure de la Cour – Directive (UE) 2015/849 – Champ d’application – Réglementation nationale exigeant de réaliser les paiements dépassant une certaine limite exclusivement par virement ou par dépôt sur un compte de paiement.#Affaire C-49/20.

October 12, 2022 No Comments

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CELEX:62021TO0624: Order of the General Court (Ninth Chamber) of 22 September 2022.#Primagran sp. z o.o. v European Union Intellectual Property Office.#Case T-624/21.

October 12, 2022 No Comments

CELEX:62019TJ0502: Judgment of the General Court (Fourth Chamber, Extended Composition) of 12 October 2022.#Francesca Corneli v European Central Bank.#Economic and monetary union – Banking union – Recovery and resolution of credit institutions – Early intervention measures – Decision of the ECB to place Banca Carige under temporary administration – Action for annulment – Action brought by a shareholder – Standing to bring proceedings – Interest separate from that of the bank – Admissibility – Error of law in the determination of the legal basis – Interpretation of national law by the EU Courts in conformity with EU law – Limit – Prohibition on interpreting national law contra legem.#Case T-502/19.

October 12, 2022 No Comments

CELEX:62021TJ0524: Judgment of the General Court (Eighth Chamber) of 12 October 2022 (Extracts).#Hans-Wilhelm Saure v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Commission correspondence with AstraZeneca and the German authorities concerning the quantity of COVID-19 vaccines and their delivery times – Exception relating to the protection of court proceedings – Documents having been produced in the context of court proceedings that were closed at the time of adoption of the decision refusing access to those documents – Exception relating to the protection of privacy and the integrity of the individual – Exception relating to the protection of commercial interests of a third party.#Case T-524/21.

October 12, 2022 No Comments

CELEX:62019TJ0502: Arrêt du Tribunal (quatrième chambre élargie) du 12 octobre 2022.#Francesca Corneli contre Banque centrale européenne.#Union économique et monétaire – Union bancaire – Redressement et résolution des établissements de crédit – Mesures d’intervention précoce – Décision de la BCE de placer Banca Carige sous administration temporaire – Recours en annulation – Recours formé par un actionnaire – Qualité pour agir – Intérêt distinct de celui de la banque – Recevabilité – Erreur de droit dans la détermination de la base juridique – Interprétation conforme du droit national par le juge de l’Union – Limite – Interdiction d’interpréter le droit national contra legem.#Affaire T-502/19.

October 12, 2022 No Comments

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