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CELEX:62021CJ0616: Judgment of the Court (Seventh Chamber) of 30 March 2023.#Dyrektor Krajowej Informacji Skarbowej v Gmina L.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that – Reimbursement of the municipality by a subsidy from the competent provincial authority of 40% to 100% of the costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.#Case C-616/21.

March 31, 2023 No Comments

CELEX:62021CJ0612: Judgment of the Court (Seventh Chamber) of 30 March 2023.#Gmina O. v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) and (c) – Supply of goods and services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems – Their contribution amounting to 25% of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner – Reimbursement of the municipality by a subsidy from the competent provincial authority of 75% of the subsidisable costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities.#Case C-612/21.

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CELEX:62021CJ0612: Sodba Sodišča (sedmi senat) z dne 30. marca 2023.#Gmina O. proti Dyrektor Krajowej Informacji Skarbowej.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Naczelny Sąd Administracyjny.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1)(a) in (c) – Dobava blaga in opravljanje storitev za plačilo – Člen 9(1) – Pojma ,davčni zavezanec‘ in ,ekonomska dejavnost‘ – Občina, ki organizira razvoj energije iz obnovljivih virov na svojem ozemlju v korist svojih prebivalcev, lastnikov nepremičnin, ki so izrazili željo po opremi s sistemi z obnovljivimi viri energije – Prispevek zadnjenavedenih v višini 25 % stroškov, ki so lahko predmet subvencije, ne da bi smel preseči maksimalno vrednost, dogovorjeno med občino in zainteresiranim lastnikom – Povračilo občine s subvencijo pristojnega vojvodstva v višini 75 % stroškov, ki so lahko predmet subvencije – Člen 13(1) – Nezavezanost občin za plačilo davka v zvezi z dejavnostmi ali transakcijami, ki jih opravljajo kot javni organi.#Zadeva C-612/21.

March 31, 2023 No Comments

CELEX:62021TJ0578: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-578/21.

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CELEX:62021TJ0577: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-577/21.

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CELEX:62021TJ0576: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-576/21.

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CELEX:62021TJ0545: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-545/21.

March 31, 2023 No Comments

CELEX:62021CJ0618: Judgment of the Court (Fifth Chamber) of 30 March 2023.#AR and Others v PK SA and Others.#Request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie.#Reference for a preliminary ruling – Approximation of laws – Insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Article 3 – Compulsory insurance of vehicles – Article 18 – Direct right of action – Scope – Determination of the amount of compensation – Hypothetical costs – Possibility of making the payment of compensation subject to certain conditions – Sale of the vehicle.#Case C-618/21.

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CELEX:62021TJ0575: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-575/21.

March 31, 2023 No Comments

CELEX:62022TJ0199: Judgment of the General Court (Eighth Chamber) of 29 March 2023.#Perfetti Van Melle SpA v European Union Intellectual Property Office.#Case T-199/22.

March 31, 2023 No Comments

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