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CELEX:62021CJ0482: Judgment of the Court (Eighth Chamber) of 9 February 2023.#Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Taxable amount – Reduction – Insurer paying compensation to policyholders for unpaid debts, including VAT – National legislation denying that insurer, as legal successor, the reduction of the taxable amount – Principle of fiscal neutrality – Principle of effectiveness.#Case C-482/21.
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CELEX:62021CJ0482: Sodba Sodišča (osmi senat) z dne 9. februarja 2023.#Euler Hermes SA Magyarországi Fióktelepe proti Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Fővárosi Törvényszék.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 90 – Davčna osnova – Zmanjšanje – Zavarovatelj, ki zavarovancem izplača odškodnino za neplačane terjatve, vključno z DDV – Nacionalna ureditev, s katero je temu zavarovatelju kot pravnemu nasledniku zavrnjeno zmanjšanje davčne osnove – Načelo davčne nevtralnosti – Načelo učinkovitosti.#Zadeva C-482/21.
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CELEX:62021CJ0524: Judgment of the Court (Second Chamber) of 16 February 2023.#IG v Agenţia Judeţeană de Ocupare a Forţei de Muncă Ilfov.#Reference for a preliminary ruling – Social policy – Protection of employees in the event of their employer’s insolvency – Directive 2008/94/EC – Employees’ salary claims borne by guarantee institutions – Limitation of the liability of guarantee institutions to employees’ salary claims relating to the three months prior or subsequent to the date on which insolvency proceedings are opened – Application of a limitation period – Recovery of payments unduly made by the guarantee institution – Conditions.#Case C-524/21.
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