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CELEX:62020CJ0281: Judgment of the Court (Fifth Chamber) of 11 November 2021.#Ferimet SL v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Article 199 – Reverse charge procedure – Principle of fiscal neutrality – Material conditions governing the right to deduct – Supplier’s status as taxable person – Burden of proof – Fraud – Abusive practice – Invoice referring to a fictitious supplier.#Case C-281/20.

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CELEX:62020CJ0168: Judgment of the Court (Third Chamber) of 11 November 2021.#BJ, en qualité de curateur de M. M and OV, en qualité de curateur de M. M v Mrs M and Others.#Request for a preliminary ruling from the High Court of Justice Business and Property Courts of England and Wales.#Reference for a preliminary ruling – Freedom of movement of persons – Citizenship of the Union – Article 21 TFEU – Freedom of establishment – Article 49 TFEU – Equal treatment – Directive 2004/38/EC – Article 24(1) – Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities – Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis – That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State – Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights – Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt.#Case C-168/20.

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CELEX:62020CJ0214: Judgment of the Court (Fifth Chamber) of 11 November 2021.#MG v Dublin City Council.#Request for a preliminary ruling from the The Labour Court, Ireland.#Reference for a preliminary ruling – Protection of the safety and health of workers – Organisation of working time – Directive 2003/88/EC – Article 2 – Concept of ‘working time’ – Retained firefighter – Stand-by time according to a stand-by system – Pursuit, during the period of stand-by time, of a self-employed professional activity – Constraints arising from the stand-by system.#Case C-214/20.

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CELEX:62020CJ0281: Sodba Sodišča (peti senat) z dne 11. novembra 2021.#Ferimet SL proti Administración General del Estado.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal Supremo.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 168 – Pravica do odbitka – Člen 199 – Sistem obrnjene davčne obveznosti – Načelo davčne nevtralnosti – Vsebinski pogoji za pravico do odbitka – Status davčnega zavezanca dobavitelja – Dokazno breme – Utaja – Zloraba – Račun, na katerem je naveden fiktivni dobavitelj.#Zadeva C-281/20.

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CELEX:62020CJ0168: Sodba Sodišča (tretji senat) z dne 11. novembra 2021.#BJ, en qualité de curateur de M. M in OV, en qualité de curateur de M. M proti Mrs M in drugi.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo High Court of Justice Business and Property Courts of England and Wales.#Predhodno odločanje – Prosto gibanje oseb – Državljanstvo Unije – Člen 21 PDEU – Svoboda ustanavljanja – Člen 49 PDEU – Enako obravnavanje – Direktiva 2004/38/ES – Člen 24(1) – Ureditev Združenega kraljestva Velika Britanija in Severna Irska, ki za izvzetje pokojninskih pravic na podlagi pokojninskega sklada iz stečajne mase, ki je načeloma celotno in samodejno, določa zahtevo po odobritvi zadevnega pokojninskega sklada za davčne namene – Naložitev te zahteve v postopku zaradi insolventnosti državljana Unije, ki je uresničeval svojo pravico do prostega gibanja, da bi trajno opravljal dejavnost kot samozaposlena oseba v Združenem kraljestvu – Pokojninske pravice, ki jih ima ta državljan Unije iz pokojninskega sklada, ki je bil ustanovljen in odobren za davčne namene v njegovi državi članici izvora – Izključitev teh pokojninskih pravic iz navedenega izvzetja iz stečajne mase – Uporaba ureditve izvzetja iz stečajne mase za te pokojninske pravice, ki je za stečajnega dolžnika bistveno manj ugodna.#Zadeva C-168/20.

November 12, 2021 No Comments

CELEX:62020CJ0214: Sodba Sodišča (peti senat) z dne 11. novembra 2021.#MG proti Dublin City Council.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo The Labour Court, Ireland.#Predhodno odločanje – Zaščita varnosti in zdravja delavcev – Organizacija delovnega časa – Direktiva 2003/88/ES – Člen 2 – Pojem ,delovni čas‘ – Gasilec v rezervi – Razpoložljivost za delo v okviru sistema pripravljenosti – Opravljanje poklicne dejavnosti kot samozaposlena oseba v obdobju razpoložljivosti za delo – Omejitve, ki izhajajo iz sistema pripravljenosti.#Zadeva C-214/20.

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CELEX:62019CJ0948: Judgment of the Court (Second Chamber) of 11 November 2021.#UAB „Manpower Lit“ v E.S. and Others.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Case C-948/19.

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CELEX:62019CJ0938: Judgment of the Court (Fifth Chamber) of 11 November 2021.#Energieversorgungscenter Dresden-Wilschdorf GmbH & Co. KG v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Greenhouse gas emission allowance trading scheme – Article 2(1) – Scope – Article 3(e) – Concept of ‘installation’ – Effect on emissions and pollution – Ancillary units not generating as such greenhouse gas emissions – Article 10a – Transitional rules for free allocation of allowances – Data Collection Template – Corrected eligibility ratio – Method of calculation – Decision 2011/278/EU – Third subparagraph of Article 6(1) – Export of cooling to an entity that belongs to a sector exposed to a significant risk of carbon leakage.#Case C-938/19.

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CELEX:62020CJ0340: Judgment of the Court (First Chamber) of 11 November 2021.#Bank Sepah v Overseas Financial Limited and Oaktree Finance Limited.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Common foreign and security policy (CFSP) – Restrictive measures against the Islamic Republic of Iran – Regulation (EC) No 423/2007 – Freezing of funds of persons, entities or bodies recognised by the Council of the European Union as being engaged in nuclear proliferation – Concepts of ‘freezing of funds’ and ‘freezing of economic resources’ – Possibility of applying a protective measure in respect of frozen funds and economic resources – Claim pre-dating the freezing of assets and unrelated to Iran’s nuclear and ballistic programme.#Case C-340/20.

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CELEX:62020CJ0106: Judgment of the Court (Ninth Chamber) of 11 November 2021.#Hellenic Republic v European Commission.#Case C-106/20 P.

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