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CELEX:62019CJ0948:           Urteil des Gerichtshofs (Zweite Kammer) vom 11. November 2021.#UAB „Manpower Lit“ gegen E.S. u.a.#Vorlage zur Vorabentscheidung – Sozialpolitik – Leiharbeit – Richtlinie 2008/104/EG – Art. 1 – Anwendungsbereich – Begriffe ‚öffentliches Unternehmen‘ und ‚Ausübung einer wirtschaftlichen Tätigkeit‘ – Agenturen der Europäischen Union – Europäisches Institut für Gleichstellungsfragen (EIGE) als ‚entleihendes Unternehmen‘ im Sinne von Art. 1 Abs. 2 dieser Richtlinie – Art. 5 Abs. 1 – Grundsatz der Gleichbehandlung – Wesentliche Arbeits- und Beschäftigungsbedingungen – Begriff ‚gleicher Arbeitsplatz‘ – Verordnung (EG) Nr. 1922/2006 – Art. 335 AEUV – Grundsatz der Verwaltungsautonomie der Unionsorgane – Art. 336 AEUV – Statut der Beamten der Europäischen Union und Beschäftigungsbedingungen für die sonstigen Bediensteten der Union.#Rechtssache C-948/19.
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CELEX:62020CJ0281: Judgment of the Court (Fifth Chamber) of 11 November 2021.#Ferimet SL v Administración General del Estado.#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:62019CJ0938: Judgment of the Court (Fifth Chamber) of 11 November 2021.#Energieversorgungscenter Dresden-Wilschdorf GmbH & Co. KG v Bundesrepublik Deutschland.#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:62020CJ0388: Judgment of the Court (Eighth Chamber) of 11 November 2021.#Bundesverband der Verbraucherzentralen und Verbraucherverbände – Verbraucherzentrale Bundesverband e.V. v Dr. August Oetker Nahrungsmittel KG.#Appeal – State aid – Toll-motorway concession – Law providing for an exemption from tolls for certain vehicles – Compensation granted to the concession holder by the Member State for loss of revenue – Shadow toll – Compensation found by the European Commission to be excessive and to include State aid – Commission decision declaring that aid incompatible with the internal market and ordering its recovery – Procedural rights of the aid beneficiary – Commission’s obligation to exercise particular vigilance – Concept of ‘State aid’ – Advantage – Improvement of the concession holder’s expected financial situation – Criterion of the private operator in a market economy – Distortion of the evidence – Breach of the obligation to state reasons – Misreading of the decision at issue – Substitution of grounds – Reversal of the burden of proof – Breach of the principle of primacy of EU law – Judicial review to be conducted by the General Court – Requirements and limits.#Case C-388/20.
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CELEX:62020CJ0398: Judgment of the Court (Sixth Chamber) of 11 November 2021.#ELVOSPOL v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount for VAT purposes – Total or partial non-payment of the price on account of the debtor’s insolvency – Conditions imposed by national legislation for the adjustment of output VAT – Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company – Non-compliance.#Case C-398/20.
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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.#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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sodba III U 298/2009
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Iz listin v upravnih spisih izhaja, da se je blago ob prijavi v postopek sprostitve v prost promet že nahajalo na carinskem območju RS, zato ni bil izpolnjen pogoj za carinsko oprostitev po 1. členu Tržaškega sporazuma o maloobmejnem prometu, to je, da se je blago dejansko izvozilo in prodalo iz obmejne cone Trsta.
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