Novice ZDSS – sodbe, obvestila FURS – Page 18164 – www.zdss.si

Prikaz vseh zadetkov portala ZDSS.....

CELEX:62021CA0564: Case C-564/21: Judgment of the Court (Tenth Chamber) of 1 December 2022 (request for a preliminary ruling from the Verwaltungsgericht Wiesbaden — Germany) — BU v Federal Republic of Germany (Reference for a preliminary ruling — Fundamental rights — Right to an effective remedy — Article 47 of the Charter of Fundamental Rights of the European Union — Asylum policy — Directive 2013/32/EU — Article 11(1), Article 23(1) and Article 46(1) and (3) — Access to information in the applicant’s file — Completeness of the file — Metadata — Communication of that file in the form of individual unstructured electronic files — Information in writing — Digitised copy of the decision with a handwritten signature — Keeping of the electronic file without archiving a paper file)

30 January, 2023 No Comments

CELEX:62021CA0512: Case C-512/21: Judgment of the Court (Tenth Chamber) of 1 December 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right to deduct VAT — Principles of fiscal neutrality, effectiveness and proportionality — Fraud — Proof — Obligation of care of the taxable person — Taking into consideration of an infringement of the obligations arising from national provisions and EU law relating to the safety of the food chain — Authority given by the taxable person to a third party to enter into the taxed transactions — Charter of Fundamental Rights of the European Union — Article 47 — Right to a fair trial)

30 January, 2023 No Comments

CELEX:62021CA0419: Case C-419/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie — Poland) — X sp. z o.o. sp.k. v Z (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Article 2(1) — Concept of ‘commercial transactions’ — Compensation for recovery costs incurred by the creditor due to late payment by the debtor — Article 6 — Fixed minimum sum of EUR 40 — Several late payments for supplies of goods or services under a single contract)

30 January, 2023 No Comments

CELEX:62021CA0409: Case C-409/21: Judgment of the Court (Seventh Chamber) of 1 December 2022 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — DELID EOOD v Izpalnitelen direktor na Darzhaven fond ‘Zemedelie’ (Reference for a preliminary ruling — Common agricultural policy (CAP) — European Agricultural Fund for Rural Development (EAFRD) funding — Regulation (EU) No 1305/2013 — Investment support — National legislation making the grant of the support conditional upon the person applying for support submitting a certificate of registration of a livestock facility in that person’s name and showing that, on the date of submission of the application, the output of that person’s agricultural holding is equivalent to at least EUR 8 000)

30 January, 2023 No Comments

CELEX:62021CA0378: Case C-378/21: Judgment of the Court (Seventh Chamber) of 8 December 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — P GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Adjustment of the VAT return — Recipients of services who are not entitled to make deductions — No risk of loss of tax revenue)

30 January, 2023 No Comments

CELEX:62021CA0370: Case C-370/21: Judgment of the Court (Eighth Chamber) of 1 December 2022 (request for a preliminary ruling from the Landgericht München I — Germany) — DOMUS-Software-AG v Marc Braschoß Immobilien GmbH (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Compensation for recovery costs incurred by the creditor due to late payment by the debtor — Article 6 — Fixed minimum sum of EUR 40 — Several late payments for periodic supplies of goods or services under a single contract)

30 January, 2023 No Comments

CELEX:62021CA0348: Case C-348/21: Judgment of the Court (Third Chamber) of 8 December 2022 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — Criminal proceedings against HYA, IP, DD, ZI, SS (Reference for a preliminary ruling — Judicial cooperation in criminal matters — Directive (EU) 2016/343 — Strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings — Article 8(1) — Right of an accused person to be present at the trial — Second paragraph of Article 47 and Article 48(2) of the Charter of Fundamental Rights of the European Union — Right to a fair trial and rights of the defence — Examination of witnesses for the prosecution in the absence of the accused person and his or her lawyer at the pre-trial stage of the criminal proceedings — Impossibility of examining witnesses for the prosecution during the judicial stage of those proceedings — National legislation allowing a criminal court to base its decision on the prior testimony of those witnesses)

30 January, 2023 No Comments

CELEX:62021CA0247: Case C-247/21: Judgment of the Court (Eighth Chamber) of 8 December 2022 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Luxury Trust Automobil GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 42(a) — Article 197(1)(c) — Article 226(11a) — Article 141 — Exemption — Triangular transaction — Designation of the final recipient of a supply as being liable for VAT — Invoicing — Reference to ‘Reverse charge’ — Mandatory — Omission of that reference on an invoice — Retroactive correction of the invoice)

30 January, 2023 No Comments

CELEX:62021CA0180: Case C-180/21: Judgment of the Court (Fifth Chamber) of 8 December 2022 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — VS v Inspektor v Inspektorata kam Visshia sadeben savet (Reference for a preliminary ruling — Protection of natural persons with regard to the processing of personal data — Regulation (EU) 2016/679 — Articles 2, 4 and 6 — Applicability of Regulation 2016/679 — Concept of ‘legitimate interest’ — Concept of ‘task carried out in the public interest or in the exercise of official authority’ — Directive (EU) 2016/680 — Articles 1, 3, 4, 6 and 9 — Lawfulness of the processing of personal data collected in the course of a criminal investigation — Subsequent processing of data relating to a presumed victim of a criminal offence for the purpose of making a formal accusation in respect of him or her — Concept of purpose ‘other than that for which the personal data are collected’ — Data used by the public prosecutor’s office of a Member State for the purposes of its defence in an action for damages against the State)

30 January, 2023 No Comments

CELEX:62020CA0694: Case C-694/20: Judgment of the Court (Grand Chamber) of 8 December 2022 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers, CD, JU v Vlaamse Regering (Reference for a preliminary ruling — Administrative cooperation in the field of taxation — Mandatory automatic exchange of information in relation to reportable cross-border arrangements — Directive 2011/16/EU, as amended by Directive (EU) 2018/822 — Article 8ab(5) — Validity — Legal professional privilege of the lawyer — Exemption from the reporting obligation for the benefit of lawyer-intermediaries subject to legal professional privilege — Obligation on that lawyer-intermediary to notify any other intermediary who is not his or her client of that intermediary’s reporting obligations — Articles 7 and 47 of the Charter of Fundamental Rights of the European Union)

30 January, 2023 No Comments

Želite prejemati novice o davkih ?

Naroči se na novice ZDSS (informacije iz sodišč, FURS, ZDSS….). Novice boste prejemali 3 x tedensko

Kdaj portal www.zdss.si pošilja obvestila?

Glej Tehnična opis delovanja spletne strani.