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CELEX:62021CJ0056: Judgment of the Court (Second Chamber) of 30 June 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.

1 July, 2022 No Comments

CELEX:62021CJ0063: Judgment of the Court (Eighth Chamber) of 30 June 2022.#Laure Camerin v European Commission.#Case C-63/21 P.

1 July, 2022 No Comments

CELEX:62021CJ0170: Judgment of the Court (Ninth Chamber) of 30 June 2022.#Profi Credit Bulgaria v T.I.T.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-170/21.

1 July, 2022 No Comments

CELEX:62020CJ0652: Judgment of the Court (Eighth Chamber) of 30 June 2022.#HW and Others v Allianz Elementar Versicherungs AG.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Case C-652/20.

1 July, 2022 No Comments

CELEX:62021CJ0056: Sodba Sodišča (drugi senat) z dne 30. junija 2022.#UAB „ARVI“ ir ko proti Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Predhodno odločanje – Obdavčenje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 137 – Sistem izbirne obdavčitve – Pogoji – Nacionalna ureditev, ki pravico davčnega zavezanca, da izbere, da bo za prodajo nepremičnine obračunal DDV, pogojuje s tem, da se ta nepremičnina prenese na davčnega zavezanca, ki je že identificiran za DDV – Obveznost popraviti odbitke DDV v primeru nespoštovanja tega pogoja – Načela davčne nevtralnosti, učinkovitosti in sorazmernosti.#Zadeva C-56/21.

1 July, 2022 No Comments

CELEX:62021CJ0146: Sodba Sodišča (sedmi senat) z dne 30. junija 2022.#Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice proti VB in Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Curtea de Apel Bucureşti.#Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Izvedbena sklepa 2010/583/EU in 2013/676/EU o dovolitvi Romuniji, da odstopi od člena 193 navedene direktive – Mehanizem obrnjene davčne obveznosti – Dobava lesnih proizvodov – Nacionalna ureditev, ki za uporabo navedenega mehanizma nalaga pogoj identifikacije za namene DDV – Načelo davčne nevtralnosti.#Zadeva C-146/21.

1 July, 2022 No Comments

CELEX:62022CJ0072: Judgment of the Court (First Chamber) of 30 June 2022.#M.A. v Valstybės sienos apsaugos tarnyba.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Case C-72/22 PPU.

1 July, 2022 No Comments

CELEX:62020CJ0625: Judgment of the Court (Second Chamber) of 30 June 2022.#KM v Instituto Nacional de la Seguridad Social (INSS).#Request for a preliminary ruling from the Juzgado de lo Social de Barcelona.#Reference for a preliminary ruling – Social policy – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Indirect discrimination on ground of sex – National legislation providing that two or more total occupational invalidity pensions acquired under the same statutory social security scheme are incompatible – Compatibility of such pensions where they come under different statutory social security schemes – Finding of indirect discrimination on the basis of statistical data – Determination of the affected groups to be compared – Justification.#Case C-625/20.

1 July, 2022 No Comments

CELEX:62021CJ0056: Judgment of the Court (Second Chamber) of 30 June 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.

30 June, 2022 No Comments

CELEX:62020CJ0625: Judgment of the Court (Second Chamber) of 30 June 2022.#KM v Instituto Nacional de la Seguridad Social (INSS).#Reference for a preliminary ruling – Social policy – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Indirect discrimination on ground of sex – National legislation providing that two or more total occupational invalidity pensions acquired under the same statutory social security scheme are incompatible – Compatibility of such pensions where they come under different statutory social security schemes – Finding of indirect discrimination on the basis of statistical data – Determination of the affected groups to be compared – Justification.#Case C-625/20.

30 June, 2022 No Comments

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