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CELEX:62020CB0602: Case C-602/20: Order of the Court (Eighth Chamber) of 17 November 2021 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — ‘AKZ — Burgas’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Burgas (Reference for a preliminary ruling — Social security contributions — Repayment of contributions wrongly paid — Limitation of interest on repayment — National procedural autonomy — Principle of equivalence — Principle of effectiveness — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Manifest inadmissibility)

February 28, 2022 No Comments

CELEX:62020CB0647: Case C-647/20: Order of the Court (Eighth Chamber) of 13 December 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — XG v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Taxation of capital gains on immovable property — Articles 63, 64 and 65 TFEU — Free movement of capital — Higher tax liability on capital gains on immovable property made by residents of third countries)

February 28, 2022 No Comments

CELEX:62020CB0598: Case C-598/20: Order of the Court of 1 December 2021 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — Pilsētas zemes dienests AS (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(l) and Article 135(2) — Leasing and letting of immovable property — Exclusion from exemption of a compulsory land lease to owners of buildings — Principle of fiscal neutrality)

February 28, 2022 No Comments

CELEX:62021CO0193: Order of the Court (Sixth Chamber) of 9 December 2021.#RY v European Commission.#Case C-193/21 P.

February 25, 2022 No Comments

CELEX:62020CJ0283: Judgment of the Court (Fifth Chamber) of 24 February 2022.#CO and Others v MJ and Others.#Request for a preliminary ruling from the Tribunal du travail francophone de Bruxelles.#Reference for a preliminary ruling – Common Foreign and Security Policy (CFSP) – European Union Rule of Law Mission in Kosovo (Eulex Kosovo) – Joint Action 2008/124/CFSP – Article 8(3) and (5), Article 9(3) and Article 10(3) – Status of employer of the mission staff – Article 16(5) – Subrogation.#Case C-283/20.

February 25, 2022 No Comments

CELEX:62020CJ0257: Sodba Sodišča (peti senat) z dne 24. februarja 2022.#„Viva Telecom Bulgaria“ EOOD proti Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Varhoven administrativen sad.#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.#Zadeva C-257/20.

February 25, 2022 No Comments

CELEX:62020CJ0290: Judgment of the Court (Third Chamber) of 24 February 2022.#AS „Latvijas Gāze” v Latvijas Republikas Saeima and Sabiedrisko pakalpojumu regulēšanas komisija.#Request for a preliminary ruling from the Satversmes tiesa.#Case C-290/20.

February 25, 2022 No Comments

CELEX:62020CJ0143: Judgment of the Court (Third Chamber) of 24 February 2022.#A and Others v O and „A.“ Towarzystwo Ubezpieczeń Życie S.A.#Requests for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Woli w Warszawie.#Joined Cases C-143/20 and C-213/20.

February 25, 2022 No Comments

CELEX:62020CJ0262: Judgment of the Court (Second Chamber) of 24 February 2022.#VB v Glavna direktsia „Pozharna bezopasnost i zashtita na naselenieto“ kam Ministerstvo na vatreshnite raboti.#Request for a preliminary ruling from the Rayonen sad Lukovit.#Case C-262/20.

February 25, 2022 No Comments

CELEX:62020CJ0175: Judgment of the Court (Fifth Chamber) of 24 February 2022.#SIA „SS” v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Case C-175/20.

February 25, 2022 No Comments

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