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CELEX:62020CA0395: Case C-395/20: Judgment of the Court (First Chamber) of 21 December 2021 (request for a preliminary ruling from the Landgericht Düsseldorf — Germany) — EP, GM v Corendon Airlines Turistik Hava Taşımacılık A.Ş. (Reference for a preliminary ruling — Air transport — Regulation (EC) No 261/2004 — Common rules on compensation and assistance to passengers in the event of cancellation or long delay of flights — Article 2(l) — Article 5(1) — Change in the departure time of a flight — Departure postponed by approximately three hours — Passengers notified nine days before departure — Concepts of ‘cancellation’ and ‘delay’)

February 21, 2022 No Comments

CELEX:62020CA0428: Case C-428/20: Judgment of the Court (Second Chamber) of 21 December 2021 (request for a preliminary ruling from the Sąd Apelacyjny w Warszawie — Poland) — A.K. v Skarb Państwa (Reference for a preliminary ruling — Compulsory insurance against civil liability in respect of the use of motor vehicles — Second Directive 84/5/EEC — Article 1(2) — Directive 2005/14/EC — Directive 2009/103/EC — Article 9(1) — Obligation to increase the minimum amounts covered by compulsory insurance — Transitional period — New rule applying immediately to the future effects of a situation arising under the old rule — Situation arising prior to the entry into force of an EU rule of substantive law — National legislation excluding insurance contracts concluded before 11 December 2009 from the obligation to increase the minimum amounts covered by compulsory insurance)

February 21, 2022 No Comments

CELEX:62020CA0274: Case C-274/20: Judgment of the Court (Sixth Chamber) of 16 December 2021 (request for a preliminary ruling from the Giudice di pace di Massa — Italy) — GN, WX v Prefettura di Massa Carrara — Ufficio Territoriale del Governo di Massa Carrara (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Road traffic — Registration and taxation of motor vehicles — Driver residing in a Member State — Vehicle registered in another Member State — Vehicle provided free of charge for a short period — National legislation prohibiting persons who have resided in Italy for more than 60 days from driving in that Member State a vehicle registered in another country)

February 21, 2022 No Comments

CELEX:62020CA0394: Case C-394/20: Judgment of the Court (Fifth Chamber) of 21 December 2021 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — XY v Finanzamt V (Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — National legislation on inheritance tax — Immovable property situated in a Member State — Limited tax liability — Different treatment of residents and non-residents — Right to an allowance on the taxable value — Proportionate reduction in the case of limited tax liability — Liabilities under reserved portions — No deduction in the case of limited tax liability)

February 21, 2022 No Comments

CELEX:62021CO0191: Order of the Court (Seventh Chamber) of 10 February 2022.#Ministre de l’Économie, des Finances et de la Relance v Les Anges d’Eux SARL and Others.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for the purpose of resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-191/21.

February 18, 2022 No Comments

CELEX:62021CO0191: Ordonnance de la Cour (septième chambre) du 10 février 2022.#Ministre de l’Économie, des Finances et de la Relance contre Les Anges d’Eux SARL e.a.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 392 – Régime de taxation sur la marge – Champ d’application – Livraisons d’immeubles et de terrains à bâtir achetés en vue de la revente – Assujetti n’ayant pas eu le droit à déduction à l’occasion de l’acquisition des immeubles – Revente soumise à la TVA – Notion de “terrains à bâtir”.#Affaire C-191/21.

February 18, 2022 No Comments

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UPRS Sodba I U 609/2019-35

February 18, 2022 No Comments

Iz izpodbijane odločbe ne izhaja, da bi davčni organ ugotavljal okoliščine glede prevzema obravnavanega trošarinskega blaga in sodelovanja morebitnih drugih oseb pri nezakoniti sprostitvi blaga. Tako ni ugotavljal okoliščin njegove potrditve (kdo je potrdil prejem blaga v CMR listini in kdaj) kot tudi ni ugotavljal, kam je bilo blago prepeljano, kdo ga je prevzel ter v zvezi s tem pridobil informacije glede obravnavanega blaga s strani družbe, ki je opravila prevoz (litovska družba E.) oziroma njenega voznika, ki je opravil prevoz navedenega trošarinskega blaga. Od slednje bi lahko pridobil in formacije o tem, kam je bilo blago (namesto v trošarinsko skladišče) dostavljeno in kdo je pri tem sodeloval.

CELEX:62021CO0035: Order of the Court (Tenth Chamber) of 9 February 2022.#„Konservinvest“OOD v „Bulkons Parvomay“ OOD.#Request for a preliminary ruling from the Varhoven kasatsionen sad (Bulgarie).#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Quality schemes for agricultural products and foodstuffs – Regulation (EU) No 1151/2012 – Designations of Origin and Geographical indications – Article 9 – Transitional national protection – Geographical indication designating an agricultural product, registered under the legislation of a Member State and protected at national level.#Case C-35/21.

February 17, 2022 No Comments

CELEX:62020TJ0156: Judgment of the General Court (Eighth Chamber) of 8 September 2021.#JA v European Parliament.#Case T-156/20.

February 17, 2022 No Comments

CELEX:62021CO0460: Order of the Court (Eighth Chamber) of 7 February 2022.#Vapo Atlantic SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD).#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Excise duties – Directive 2008/118/EC – Article 1(2) – Levying, for specific purposes, of other indirect taxes – ‘Specific purposes’ – Definition – Financing of a public undertaking holding the concession contract in respect of the national road network – Objectives of environmental sustainability and reducing accidents – Purely budgetary purpose – Refusal to reimburse a tax based on unjust enrichment – Conditions.#Case C-460/21.

February 17, 2022 No Comments

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