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CELEX:62021CJ0433: Sodba Sodišča (osmi senat) z dne 6. oktobra 2022.#Agenzia delle Entrate proti Contship Italia SpA.#Predloga za sprejetje predhodne odločbe, ki ju je vložilo Corte suprema di cassazione.#Predhodno odločanje – Neposredno obdavčenje – Svoboda ustanavljanja – Davek od dohodkov pravnih oseb – Davčna ureditev o preprečevanju izogibanja davkom za slamnate družbe – Določitev obdavčljivega dohodka na podlagi domnevnega minimalnega dohodka – Izključitev družb in subjektov, ki kotirajo na nacionalnih reguliranih trgih, s področja uporabe te davčne ureditve.#Združeni zadevi C-433/21 in C-434/21.

December 24, 2022 No Comments

CELEX:62021CJ0288: Judgment of the Court (Sixth Chamber) of 22 December 2022.#Universität Koblenz-Landau v European Education and Culture Executive Agency.#Case C-288/21 P.

December 23, 2022 No Comments

CELEX:62021CJ0279: Judgment of the Court (Second Chamber) of 22 December 2022.#X v Udlændingenævnet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling – EEC-Turkey Association Agreement – Article 9 – Decision No 1/80 – Article 10(1) – Article 13 – Standstill clause – Family reunification – National rule introducing new more restrictive conditions in the area of family reunification for spouses of Turkish nationals who hold a permanent residence permit in the Member State concerned – Requirement that Turkish workers successfully take a test demonstrating a certain level of knowledge of the official language of that Member State – Justification – Objective of ensuring successful integration.#Case C-279/21.

December 23, 2022 No Comments

CELEX:62021CJ0246: Judgment of the Court (Sixth Chamber) of 22 December 2022.#European Parliament v Giulia Moi.#Case C-246/21 P.

December 23, 2022 No Comments

CELEX:62021CJ0083: Judgment of the Court (Second Chamber) of 22 December 2022.#Airbnb Ireland UC and Airbnb Payments UK Ltd v Agenzia delle Entrate.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Internal market – Article 114(2) TFEU – Exclusion of fiscal provisions – Directive 2000/31/EC – Information society services – Electronic commerce – Online property intermediation platform – Article 1(5)(a) – Exclusion of the ‘field of taxation’ – Directive 2006/123/EC – Services in the internal market – Article 2(3) – Exclusion of the ‘field of taxation’ – Directive (EU) 2015/1535 – Article 1(1)(e) and (f) – Concepts of ‘rule on services’ and ‘technical regulation’ – Obligation on providers of property intermediation services to collect and transmit to the tax authorities data on rental contracts and to withhold tax at source on the payments made – Obligation on service providers that do not have a permanent establishment in Italy to appoint a tax representative – Article 56 TFEU – Restrictive nature – Legitimate objective – Disproportionate nature of the obligation to appoint a tax representative – Third paragraph of Article 267 TFEU – Prerogatives of a national court or tribunal against whose decisions there is no judicial remedy under national law.#Case C-83/21.

December 23, 2022 No Comments

CELEX:62021CJ0404: Judgment of the Court (Fifth Chamber) of 22 December 2022.#WP v Istituto nazionale della previdenza sociale and Repubblica italiana.#Request for a preliminary ruling from the Tribunale Ordinario di Asti.#Reference for a preliminary ruling – European Central Bank (ECB) staff members – Transfer of pension rights acquired in a national pension scheme to the ECB pension scheme – Article 4(3) TEU – Principle of sincere cooperation – ECB Conditions of Employment – Article 8 of Annex IIIa – No provision of national law or agreement between the Member State concerned and the ECB.#Case C-404/21.

December 23, 2022 No Comments

CELEX:62020CJ0530: Judgment of the Court (Grand Chamber) of 22 December 2022.#SIA „ EUROAPTIEKA” v Ministru kabinets.#Request for a preliminary ruling from the Satversmes tiesa.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 86(1) – Concept of ‘advertising of medicinal products’ – Article 87(3) – Rational use of medicinal products – Article 90 – Prohibited advertising methods – Advertising of medicinal products not subject to medical prescription and not reimbursed – Advertising by price – Advertising of promotional offers – Advertising of bundled sales – Prohibition.#Case C-530/20.

December 23, 2022 No Comments

CELEX:62021CJ0237: Judgment of the Court (Grand Chamber) of 22 December 2022.#Generalstaatsanwaltschaft München v S.M.#Request for a preliminary ruling from the Oberlandesgericht München.#Reference for a preliminary ruling – Citizenship of the European Union – Articles 18 and 21 TFEU – Request sent to a Member State by a third State for the extradition of a Union citizen who is a national of another Member State and who has exercised his right to free movement in the first of those Member States – Request made for the purpose of enforcing a custodial sentence – Prohibition on extradition applied solely to own nationals – Restriction of freedom of movement – Justification based on the prevention of impunity – Proportionality.#Case C-237/21.

December 23, 2022 No Comments

CELEX:62021CJ0279: Sodba Sodišča (drugi senat) z dne 22. decembra 2022.#X proti Udlændingenævnet.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Østre Landsret.#Predhodno odločanje – Pridružitveni sporazum EGS-Turčija – Člen 9 – Sklep št. 1/80 – Člen 10(1) – Člen 13 – Klavzula standstill – Združitev družine – Nacionalna zakonodaja, ki določa nove, strožje pogoje na področju združitve družine za zakonce turških državljanov, ki imajo dovoljenje za stalno prebivanje v zadevni državi članici – Naložitev zahteve o uspešno opravljenem preizkusu, ki potrjuje neko raven znanja uradnega jezika te države članice, turškemu delavcu – Upravičenost – Cilj zagotoviti uspešno vključitev.#Zadeva C-279/21.

December 23, 2022 No Comments

CELEX:62021CJ0083: Sodba Sodišča (drugi senat) z dne 22. decembra 2022.#Airbnb Ireland UC in Airbnb Payments UK Ltd proti Agenzia delle Entrate.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Consiglio di Stato.#Predhodno odločanje – Notranji trg – Člen 114(2) PDEU – Izključitev davčnih določb – Direktiva 2000/31/ES – Storitve informacijske družbe – Elektronsko poslovanje – Elektronska platforma za nepremičninsko posredovanje – Člen 1(5)(a) – Izključitev ,področja obdavčitve‘ – Direktiva 2006/123/ES – Storitve na notranjem trgu – Člen 2(3) – Izključitev ,področja obdavčevanja‘ – Direktiva (EU) 2015/1535 – Člen 1(1)(e) in (f) – Pojma ‚predpis o storitvah‘ in ‚tehnični predpis‘ – Obveznost, da morajo ponudniki storitev nepremičninskega posredovanja zbrati in davčni upravi posredovati podatke o najemnih pogodbah in pri viru odtegniti davek na izvedena plačila – Obveznost imenovanja davčnega zastopnika za ponudnike storitev, ki nimajo stalne poslovne enote v Italiji – Člen 56 PDEU – Omejevalni značaj – Legitimen cilj – Nesorazmernost obveznosti imenovanja davčnega zastopnika – Člen 267, tretji odstavek, PDEU – Prerogative nacionalnega sodišča, zoper odločitve katerega po nacionalnem pravu ni pravnega sredstva.#Zadeva C-83/21.

December 23, 2022 No Comments

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