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CELEX:62020TA0714: Case T-714/20: Judgment of the General Court of 26 October 2022 — Ovsyannikov v Council (Common foreign and security policy — Restrictive measures taken in respect of actions undermining or threatening Ukraine — Freezing of funds — Restrictions on entry into the territory of the Member States — List of persons, entities and bodies subject to freezing of funds and economic resources — Maintenance of the applicant’s name on the list — Error of assessment)

January 9, 2023 No Comments

CELEX:62020TA0475: Case T-475/20: Judgment of the General Court of 26 October 2022 — LE v Commission (Grant agreement concluded in the framework of the Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) — Debit notes issued by the Commission for the recovery of grants awarded by contract — Enforceable decision — Article 299 TFEU)

January 9, 2023 No Comments

CELEX:62020TA0582: Case T-582/20: Judgment of the General Court of 19 October 2022 — Ighoga Region 10 and Others v Commission (State aid — Construction of a hotel and congress centre in Ingolstadt — Decision finding no State aid — Procedural rights of interested parties — Failure to initiate formal investigation procedure — No serious difficulties)

January 9, 2023 No Comments

CELEX:62020TA0298: Case T-298/20: Judgment of the General Court of 26 October 2022 — KD v EUIPO (Civil service — Members of the temporary staff — 2019 Appraisal exercise — Appraisal report — Pre-litigation procedure — Admissibility — Obligation to state reasons — Rights of the defence — Duty of care — Liability — Non-material damage)

January 9, 2023 No Comments

CELEX:62020TA0271: Case T-271/20: Judgment of the General Court of 19 October 2022 — JS v SRB (Civil service — Members of the temporary staff — Time limit for complaints — Admissibility — Psychological harassment — Article 12a of the Staff Regulations — Request for assistance — Article 24 of the Staff Regulations — Rejection of the request — Absence of prima facie evidence — Duty to have regard for the welfare of staff — Liability)

January 9, 2023 No Comments

CELEX:62020TA0270: Case T-270/20: Judgment of the General Court of 19 October 2022 — JS v SRB (Civil service — Members of the temporary staff — Appraisal report — 2018 appraisal exercise — Manifest error of assessment — Principle of impartiality — Right to a fair hearing — Article 26 of the Staff Regulations — Duty to have regard for the welfare of staff — Liability)

January 9, 2023 No Comments

CELEX:62022CN0688: Case C-688/22 P: Appeal brought on 8 November 2022 by Methanol Holdings (Trinidad) Ltd against the judgment of the General Court (Eighth Chamber, Extended Composition) delivered on 14 September 2022 in Case T-744/19, Methanol Holdings (Trinidad) v Commission

January 9, 2023 No Comments

CELEX:62021CC0056: Opinion of Advocate General Kokott delivered on 24 March 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.

January 8, 2023 No Comments

CELEX:62021CC0098: Opinion of Advocate General Pitruzzella delivered on 3 March 2022.#Finanzamt R v W-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1), Article 9(1), Article 167 and Article 168(a) – Deduction of input tax – Definition of ‘taxable person’ – Holding company – Expenditure linked to a shareholder contribution in kind to its subsidiaries – No contribution of expenditure to the general costs – Subsidiaries’ activities largely tax-exempt.#Case C-98/21.

January 8, 2023 No Comments

UPRS Sodba in sklep II U 150/2017-16

January 6, 2023 No Comments

Davčni organ je kupoprodajno pogodbo oziroma njeno vsebino ocenil kot neverodostojno, saj med slednjo in samim nakazilom denarja ni najti verodostojne povezave. Takšne ugotovitve davčnega organa so pavšalne in neutemeljene. V kolikor kupec sporne pogodbe ni evidentiral v svojih poslovnih knjigah, to ne pomeni, da kupoprodajna pogodba ni bila sklenjena oziroma, da je njena vsebina neverodostojna.

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