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CELEX:62019CA0167: Joined Cases C-167/19 P and C-171/19 P: Judgment of the Court (Fourth Chamber) of 10 March 2022 — European Commission v Freistaat Bayern and Others (Appeal — State aid — Aid in favour of the German dairy sector — Financing of milk quality tests — Article 108(2) TFUE — Decision to initiate the formal investigation procedure — Regulation (EC) No 659/1999 — Article 6(1) — Obligation for the European Commission to summarise the relevant issues of fact and law in that decision — Scope — Rights of interested parties to be involved in the administrative procedure — Breach of an essential procedural requirement — Consequences for the lawfulness of the final decision)

April 25, 2022 No Comments

CELEX:62021TA0001: Case T-1/21: Judgment of the General Court of 2 March 2022 — Fabryki Mebli ‘Forte’ v EUIPO — Bog-Fran (Furniture) (Community design — Invalidity proceedings — Registered Community design representing an item of furniture — Ground for invalidity — No individual character — Article 6(1)(b) of Regulation (EC) No 6/2002 — Disclosure of the earlier design — Article 7(1) of Regulation No 6/2002 — Decision adopted following the annulment by the General Court of an earlier decision — Res judicata)

April 25, 2022 No Comments

CELEX:62021TB0425: Case T-425/21: Order of the General Court of 15 February 2022 — eSlovensko Bratislava v Commission (Action for annulment — Financial provisions — EU programme on promoting safer use of the internet — Failure to comply with procedural requirements — Inadmissibility)

April 25, 2022 No Comments

CELEX:62020CA0421: Case C-421/20: Judgment of the Court (Fifth Chamber) of 3 March 2022 (request for a preliminary ruling from the Oberlandesgericht Düsseldorf — Germany) — Acacia Srl v Bayerische Motoren Werke AG (Reference for a preliminary ruling — Intellectual property — Community designs — Regulation (EC) No 6/2002 — Article 82(5) — Action brought before the courts of the Member State in which an act of infringement has been committed or threatened — Claims supplementary to the action for infringement — Applicable law — Article 88(2) — Article 89(1)(d) — Regulation (EC) No 864/2007 — Law applicable to non-contractual obligations (Rome II) — Article 8(2) — Country in which the intellectual property right was infringed)

April 25, 2022 No Comments

CELEX:62021TB0304: Case T-304/21: Order of the General Court of 15 February 2022 — eSlovensko Bratislava v Commission (Action for annulment — Financial provisions — EU programme on promoting safer use of the internet — Designation of the defendant — Inadmissibility)

April 25, 2022 No Comments

CELEX:62020CJ0447: Judgment of the Court (Fourth Chamber) of 7 April 2022.#Instituto de Financiamento da Agricultura e Pescas IP (IFAP) v LM and Others.#Reference for a preliminary ruling – Regulation (EC, Euratom) No 2988/95 – Own resources of the European Union – Protection of the European Union’s financial interests – Proceedings relating to irregularities – Article 4 – Adoption of administrative measures – Article 3(1) – Limitation period for proceedings – Expiry – Whether it may be relied on in the context of the enforced recovery procedure – Article 3(2) – Period for implementation – Applicability – Starting point of the limitation period – Interruption and suspension – Discretion of the Member States.#Joined Cases C-447/20 and C-448/20.

April 21, 2022 No Comments

CELEX:62021CB0550: Zadeva C-550/21: Sklep Sodišča (deseti senat) z dne 21. februarja 2022 (predlog za sprejetje predhodne odločbe Commissione tributaria provinciale di Roma – Italija) – Leonardo SpA/Agenzia delle Entrate – Direzione Regionale del Lazio (Predhodno odločanje – Člen 53(2) in člen 94 Poslovnika Sodišča – Skupni sistem davka na dodano vrednost – Neobstoj zadostnih pojasnil – Očitna nedopustnost)

April 20, 2022 No Comments

CELEX:62020CA0582: Zadeva C-582/20: Sodba Sodišča (peti senat) z dne 24. februarja 2022 (predlog za sprejetje predhodne odločbe Înalta Curte de Casaţie şi Justiţie – Romunija) – SC Cridar Cons SRL/Administraţia Judeţeană a Finanţelor Publice Cluj, Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (Predhodno odločanje – Skupni sistem davka na dodano vrednost – Direktiva 2006/112/ES – Člena 167 in 168 – Pravica do odbitka – Zavrnitev – Davčna goljufija – Izvajanje dokazov – Prekinitev postopka odločanja o upravni pritožbi zoper odmerno odločbo, s katero je bila zavrnjena pravica do odbitka, do izida kazenskega postopka – Postopkovna avtonomija držav članic – Načelo davčne nevtralnosti – Pravica do dobrega upravljanja – Člen 47 Listine Evropske unije o temeljnih pravicah)

April 20, 2022 No Comments

CELEX:62020CA0257: Zadeva C-257/20: Sodba Sodišča (peti senat) z dne 24. februarja 2022 (predlog za sprejetje predhodne odločbe Varhoven administrativen sad – Bolgarija) – „Viva Telecom Bulgaria“ EOOD/Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia (Predhodno odločanje – Obdavčenje – Davčni odtegljaj od fiktivnih obresti na brezobrestno posojilo, ki ga je matična družba nerezidentka odobrila odvisni družbi rezidentki – Direktiva 2003/49/ES – Plačila obresti med povezanimi družbami iz različnih držav članic – Člen 1(1) – Oprostitev plačila davčnega odtegljaja – Člen 4(1)(d) – Izvzetje nekaterih plačil – Direktiva 2011/96/EU – Davek od dohodkov pravnih oseb – Člen 1(1)(b) – Distribucija dobička s strani odvisne družbe rezidentke matični družbi nerezidentki – Člen 5 – Oprostitev plačila davčnega odtegljaja – Direktiva 2008/7/ES – Zbiranje kapitala – Člen 3 – Vložki kapitala – Člen 5(1)(a) – Oprostitev plačila posrednega davka – Člena 63 in 65 PDEU – Prosti pretok kapitala – Obdavčitev bruto zneska fiktivnih obresti – Postopek za povračilo zaradi odbitka stroškov, povezanih z odobritvijo posojila, in morebitnega vračila – Različno obravnavanje – Utemeljitev – Enakomerna porazdelitev davčne pristojnosti med državami članicami – Učinkovito pobiranje davkov – Boj proti izogibanju davkom)

April 20, 2022 No Comments

CELEX:62022CN0023: Zadeva C-23/22: Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugalska) 10. januarja 2022 — Caxamar — Comércio e Indústria de Bacalhau, S.A. / Autoridade Tributária e Aduaneira

April 20, 2022 No Comments

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