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CELEX:62021CA0330: Case C-330/21: Judgment of the Court (Eighth Chamber) of 22 September 2022 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent — Belgium) — The Escape Center BVBA v Belgische Staat (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Annex III, point 14 — Concept of the ‘use of sporting facilities’ — Fitness centres — Individual or group coaching)

November 7, 2022 No Comments

CELEX:62021CA0159: Case C-159/21: Judgment of the Court (First Chamber) of 22 September 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — GM v Országos Idegenrendézeti Főigazgatóság, Alkotmányvédelmi Hivatal, Terrorelhárítási Központ (Reference for a preliminary ruling — Common asylum and immigration policy — Directive 2011/95/EU — Standards for granting refugee status or subsidiary protection status — Withdrawal of the status — Directive 2013/32/EU — Common procedures for granting and withdrawing international protection — Danger to national security — Position taken by a specialist authority — Access to the file)

November 7, 2022 No Comments

CELEX:62021CA0120: Case C-120/21: Judgment of the Court (Sixth Chamber) of 22 September 2022 (request for a preliminary ruling from the Bundesarbeitsgericht — Germany) — LB v TO (Reference for a preliminary ruling — Social policy — Protection of the safety and health of workers — Organisation of working time — Article 31(2) of the Charter of Fundamental Rights of the European Union — Directive 2003/88/EC — Article 7 — Right to paid annual leave — Allowance in lieu of leave not taken after the termination of the employment relationship — Three-year limitation period — Starting point — Adequate information provided to the worker)

November 7, 2022 No Comments

CELEX:62021CA0014: Joined Cases C-14/21 and C-15/21: Judgment of the Court (Grand Chamber) of 1 August 2022 (requests for a preliminary ruling from the Tribunale amministrativo regionale per la Sicilia — Italy) — Sea Watch eV v Ministero delle Infrastrutture e dei Trasporti (C-14/21 and C-15/21), Capitaneria di Porto di Palermo (C-14/21), Capitaneria di Porto di Porto Empedocle (C-15/21) (Reference for a preliminary ruling — Activities relating to the search for and rescue of persons in danger or distress at sea carried out by a humanitarian non-governmental organisation (NGO) — Regime applicable to ships — Directive 2009/16/EC — United Nations Convention on the Law of the Sea — International Convention for the Safety of Life at Sea — Respective competences and powers of the flag State and the port State — Inspection and detention of ships)

November 7, 2022 No Comments

CELEX:62020CA0619: Joined Cases C-619/20 P and C-620/20 P: Judgment of the Court (Second Chamber) of 22 September 2022 — International Management Group (IMG) v European Commission (Appeal — Development cooperation — Implementation of the EU budget under indirect management by an international organisation — Decision to not entrust any new budget implementation tasks to an entity due to doubts as to its status as an international organisation — Action for annulment — Compliance with a judgment annulling a measure — Res judicata — Obligations and powers of the author of the annulled act — Preparatory act — Admissibility — Claim for damages — Rule of law intended to confer rights on individuals — EU financial regulations — Duty of diligence — Existence of a sufficiently serious infringement of that obligation — Specific examination on a case-by-case basis — Non-material harm — Appropriate and sufficient compensation by the annulment of the unlawful act — Material harm — Dispute not in a condition to be adjudicated upon — Referral back to the General Court)

November 7, 2022 No Comments

CELEX:62020CA0538: Case C-538/20: Judgment of the Court (Fourth Chamber) of 22 September 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v W AG (Reference for a preliminary ruling — Freedom of establishment — Articles 49 and 54 TFEU — Deduction of final losses incurred by a non-resident permanent establishment — State which has waived its power to impose taxes under a double taxation convention — Comparability of situations)

November 7, 2022 No Comments

CELEX:62020CA0518: Joined Cases C-518/20 and C-727/20: Judgment of the Court (First Chamber) of 22 September 2022 (requests for a preliminary ruling from the Bundesarbeitsgericht — Germany) — XP v Fraport AG Frankfurt Airport Services Worldwide (C-518/20) and AR v St. Vincenz-Krankenhaus GmbH (C-727/20) (Reference for a preliminary ruling — Social policy — Protection of the safety and health of workers — Organisation of working time — Article 31(2) of the Charter of Fundamental Rights of the European Union — Directive 2003/88/EC — Article 7(1) — Right to paid annual leave — Total invalidity or incapacity for work due to illness occurring during a leave year — National legislation providing for the loss of entitlement to paid annual leave on expiry of a certain period — Employer’s obligation to enable the worker to exercise his or her right to paid annual leave)

November 7, 2022 No Comments

CELEX:62020CA0475: Joined Cases C-475/20 to C-482/20: Judgment of the Court (Second Chamber) of 22 September 2022 (requests for a preliminary ruling from the Consiglio di Stato — Italy) — Admiral Gaming Network Srl and Others v Agenzia delle Dogane e dei Monopoli and Others (References for a preliminary ruling — Freedom of establishment — Restrictions — Betting and gambling — Licences for the management of games played on gaming machines — National legislation imposing a levy on licence holders — Principle of the protection of legitimate expectations)

November 7, 2022 No Comments

CELEX:62020CA0339: Joined Cases C-339/20 and C-397/20: Judgment of the Court (Grand Chamber) of 20 September 2022 (requests for a preliminary ruling from the Cour de cassation — France) — Criminal proceedings against VD (C-339/20), SR (C-397/20) (References for a preliminary ruling — Single Market for financial services — Market abuse — Insider dealing — Directive 2003/6/EC — Article 12(2)(a) and (d) — Regulation (EU) No 596/2014 — Article 23(2)(g) and (h) — Supervisory and investigatory powers of the Autorité des marchés financiers (AMF) — General interest objective seeking to protect the integrity of financial markets in the European Union and public confidence in financial instruments — Option open to the AMF to require the traffic data records held by an operator providing electronic communications services — Processing of personal data in the electronic communications sector — Directive 2002/58/EC — Article 15(1) — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 11 and Article 52(1) — Confidentiality of communications — Restrictions — Legislation providing for the general and indiscriminate retention of traffic data by operators providing electronic communications services — Option for a national court to restrict the temporal effects of a declaration of invalidity in respect of provisions of national law that are incompatible with EU law — Precluded)

November 7, 2022 No Comments

CFE Konferenca v ZAGREBU dne 2.12.2022

November 7, 2022 No Comments

Vse davčne svetovalce ZDSS obveščamo, da bo v ZAGREBU (2.12.2022) potekala CFE Konferenca, ki bo osvetlila problematiko davčnih posrednikov v luči nove zakonodaje, ki jo

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