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CELEX:62020CA0572: Zadeva C-572/20: Sodba Sodišča (četrti senat) z dne 16. junija 2022 (predlog za sprejetje predhodne odločbe Finanzgericht Köln – Nemčija) – ACC Silicones Ltd./Bundeszentralamt für Steuern (Predhodno odločanje – Prosti pretok kapitala – Dividende iz deležev v razpršenem lastništvu – Vračilo davka od dohodka iz kapitala, ki ga je plačala družba nerezidentka – Pogoji – Prosti pretok kapitala – Načelo sorazmernosti)
August 2, 2022 No Comments
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CELEX:62021CA0055: Zadeva C-55/21: Sodba Sodišča (deseti senat) z dne 9. junija 2022 (predlog za sprejetje predhodne odločbe Varhoven administrativen sad – Bolgarija) – Direktor na Agentsia „Mitnitsi“ / „IMPERIAL TOBACCO BULGARIA“ EOOD (Predhodno odločanje – Obdavčenje – Trošarine – Direktiva 2008/118/ES – Člen 11 – Vračilo trošarine za trošarinsko blago, sproščeno v porabo – Direktiva 2011/64/EU – Člen 17, prvi odstavek, točka (b) – Vračilo trošarine, ki je bila že plačana v obliki davčnih znamk, nameščenih na tobačne izdelke, ki so bili uničeni pod upravnim nadzorom – Obveznost držav članic, da sprejmejo predpise, ki bodo določali vračilo trošarine za tobačne izdelke, ki so bili sproščeni v porabo in uničeni pod upravnim nadzorom – Neobstoj)
August 2, 2022 No Comments
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CELEX:62019TA0363: Zadevi T-363/19 in T-456/19: Sodba Splošnega sodišča z dne 8. junija 2022 – Združeno kraljestvo in ITV/Komisija (Državne pomoči – Shema pomoči, ki jo je Združeno kraljestvo izvajalo v korist nekaterih multinacionalnih skupin – Sklep, s katerim je bila shema pomoči razglašena za nezdružljivo z notranjim trgom in za nezakonito ter s katerim je bilo naloženo vračilo izplačanih pomoči – Vnaprejšnje davčno stališče (tax rulings) – Davčna shema v zvezi s financiranjem skupin, ki se zlasti nanaša na nadzorovane tuje družbe – Selektivne davčne ugodnosti)
August 2, 2022 No Comments
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CELEX:62020CJ0501: Judgment of the Court (Third Chamber) of 1 August 2022.#M P A v LC D N M T.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction, recognition and enforcement of decisions in matrimonial matters and in the matters of parental responsibility – Regulation (EC) No 2201/2003 – Articles 3, 6 to 8 and 14 – Definition of ‘habitual residence’ – Jurisdiction, recognition, enforcement of decisions and cooperation in matters relating to maintenance obligations – Regulation (EC) No 4/2009 – Articles 3 and 7 – Nationals of two different Member States residing in a third State as members of the contract staff working in the EU Delegation to that third State – Determination of jurisdiction – Forum necessitatis.#Case C-501/20.
August 1, 2022 No Comments
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CELEX:62021CJ0267: Judgment of the Court (Tenth Chamber) of 1 August 2022.#Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 56 – Supply of insurance services – Point of reference for tax purposes – Claims settlement services provided by third-party companies in the name and on behalf of an insurer.#Case C-267/21.
August 1, 2022 No Comments
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CELEX:62020CJ0184: Judgment of the Court (Grand Chamber) of 1 August 2022.#OT v Vyriausioji tarnybinės etikos komisija.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Charter of Fundamental Rights of the European Union – Articles 7, 8 and 52(1) – Directive 95/46/EC – Article 7(c) – Article 8(1) – Regulation (EU) 2016/679 – Point (c) of the first subparagraph of Article 6(1) and the second subparagraph of Article 6(3) – Article 9(1) – Processing necessary for compliance with a legal obligation to which the controller is subject – Objective of public interest – Proportionality – Processing of special categories of personal data – National legislation requiring publication on the internet of data contained in the declarations of private interests of natural persons working in the public service or of heads of associations or establishments receiving public funds – Prevention of conflicts of interest and of corruption in the public sector.#Case C-184/20.
August 1, 2022 No Comments
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CELEX:62021CJ0294: Judgment of the Court (First Chamber) of 1 August 2022.#État du Grand-duché de Luxembourg and Administration de l’enregistrement et des domaines v Navitours SARL.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Article 2(1) – Scope – Taxable transactions – Article 9(2)(b) – Place where transport services are supplied – Tourist trips on the Moselle – River subject to condominium status.#Case C-294/21.
August 1, 2022 No Comments
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CELEX:62020CJ0411: Judgment of the Court (Grand Chamber) of 1 August 2022.#S v Familienkasse Niedersachsen-Bremen der Bundesagentur für Arbeit.#Reference for a preliminary ruling – Citizenship of the Union – Freedom of movement of persons – Equal treatment – Directive 2004/38/EC – Article 24(1) and (2) – Social security benefits – Regulation (EC) No 883/2004 – Article 4 – Family benefits – Exclusion of nationals of other Member States who are economically inactive during the first three months of residence in the host Member State.#Case C-411/20.
August 1, 2022 No Comments
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