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UPRS Sodba I U 675/2019-14

8 May, 2023 No Comments

Po presoji sodišča je argumentacija drugostopenjskega davčnega organa glede podanosti objektivnega elementa zlorabe delno preskopa in je ni mogoče preizkusiti. Zgolj ker gre za prenos na povezano osebo ne povzroča davčne nedopustnosti posla, saj ni mogoče reči, da sama pogodba, sklenjena med povezanimi osebami, ne ustvarja opisanih učinkov oz. da gre za zlorabo.

Neupravičena pridobitev davčne ugodnosti mora biti glavni (bistven) cilj strank pravnega posla oz. več njih, kar pomeni, da so drugi, nedavčni cilji pri tem nepomembni oz. zanemarljivi, kot to izhaja iz že zgoraj citirane instančne sodne prakse.

CELEX:62023CN0004: Case C-4/23, Asociaţia Accept: Request for a preliminary ruling from the Judecătoria Sectorului 6 București (Romania) lodged on 3 January 2023 — M.-A. A. v Direcția de Evidență a Persoanelor Cluj, Direcția pentru Evidența Persoanelor și Administrarea Bazelor de Date din Ministerul Afacerilor Interne, and Municipiul Cluj-Napoca, with the participation of Consiliul Național pentru Combaterea Discriminării and Asociația Accept

8 May, 2023 No Comments

CELEX:62022CN0796: Case C-796/22, INSS: Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana (Spain) lodged on 30 December 2022 — Instituto Nacional de la Seguridad Social (INSS) v Bernardino

8 May, 2023 No Comments

CELEX:62022CN0792: Case C-792/22, Energotehnica: Request for a preliminary ruling from the Curtea de Apel Brașov (Romania) lodged on 23 December 2022 — Criminal proceedings against MG

8 May, 2023 No Comments

CELEX:62022CN0788: Case C-788/22 P: Appeal brought on 28 December 2022 by Louis Vuitton Malletier against the judgment of the General Court (Tenth Chamber) delivered on 19 October 2022 in Case T-275/21, Louis Vuitton Malletier v EUIPO — Wisniewski

8 May, 2023 No Comments

CELEX:62022CN0681: Case C-681/22 P: Appeal brought on 7 November 2022 by Olimp Laboratories sp. z o.o. against the judgment of the General Court delivered on 7 September 2022 in Case T-9/22, Olimp Laboratories v EUIPO

8 May, 2023 No Comments

CELEX:62022CB0530: Case C-530/22, Dunaj-Finanse: Order of the Court (Sixth Chamber) of 16 February 2023 (request for a preliminary ruling from the Sąd Rejonowy dla Warszawy-Śródmieścia w Warszawie — Poland) — Dunaj-Finanse sp. z o.o. v KG (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Rail transport — Passengers’ rights and obligations — Regulation (EC) No 1371/2007 — Article 3(8) — Transport contract — Concept — Passenger without a ticket at the time of boarding a train — Consumer protection)

8 May, 2023 No Comments

CELEX:62022CB0493: Case C-493/22, ARMAPROCURE: Order of the Court (Eighth Chamber) of 16 March 2023 (Request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — Armaprocure SRL v Ministerul Apărării Naţionale, BlueSpace Technology SRL (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Public Procurement — Directive 2009/81/EC — Article 55(4) — Article 57(2) — Interest in bringing proceedings — Access to the review procedures — Tenderer excluded from a public procurement procedure by a decision of the contracting authority that has become final — National regulation depriving such a tenderer of access to a means of appeal — No interest in bringing proceedings)

8 May, 2023 No Comments

CELEX:62022CB0350: Case C-350/22, Eurobank Bulgaria: Order of the Court (Seventh Chamber) of 23 January 2023 (request for a preliminary ruling from the Apelativen sad — Sofia — Bulgaria) — HO v ‘EUROBANK BULGARIA’ AD (Removal from the register)

8 May, 2023 No Comments

CELEX:62022CB0289: Case C-289/22, A.T.S. 2003: Order of the Court (Fifth Chamber) of 9 January 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., in liquidation v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Article 99 of the Rules of Procedure — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168 and 178 — Right to deduct input VAT — Fraud — Proof — Duty of care of the taxable person — Consideration of an infringement of the national provisions governing the supply of services at issue)

8 May, 2023 No Comments

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