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CELEX:62021CJ0416: Sodba Sodišča (četrti senat) z dne 15. septembra 2022.#Landkreis A.-F. proti J. Sch. Omnibusunternehmen in K. Reisen GmbH.#Predhodno odločanje – Postopki javnega naročanja – Direktiva 2014/24/EU – Člen 57(4), prvi pododstavek, točka (d) – Neobvezni razlogi za izključitev – Dogovori z drugimi gospodarskimi subjekti z namenom izkrivljanja konkurence – Direktiva 2014/25/EU – Člen 36(1) – Načeli sorazmernosti in enakega obravnavanja ponudnikov – Člen 80(1) – Uporaba razlogov za izključitev in pogojev za sodelovanje, določenih z Direktivo 2014/24/EU – Ponudniki, ki tvorijo gospodarsko enoto in so predložili ločene ponudbe, ki niso ne samostojne ne neodvisne – Nujnost dovolj verjetnih indicev za ugotovitev kršitve člena 101 PDEU.#Zadeva C-416/21.

October 6, 2022 No Comments

CELEX:62021CJ0227: Sodba Sodišča (četrti senat) z dne 15. septembra 2022.#UAB „HA.EN.“ proti Valstybinė mokesčių inspekcija.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Pravica do odbitka vstopnega DDV – Prodaja nepremičnine med davčnimi zavezanci – Prodajalec, ki je v postopku zaradi insolventnosti – Nacionalna praksa, v skladu s katero se kupcu zavrne pravica do odbitka, ker je vedel oziroma bi moral vedeti za težave prodajalca pri plačilu izstopnega DDV – Goljufija in zloraba pravic – Pogoji.#Zadeva C-227/21.

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CELEX:62020CJ0669: Sodba Sodišča (četrti senat) z dne 15. septembra 2022.#Veridos GmbH proti Ministar na vatreshnite raboti na Republika Bulgaria in Mühlbauer ID Services GmbH – S&T.#Predhodno odločanje – Direktiva 2009/81/ES – Usklajevanje postopkov za oddajo nekaterih naročil gradenj, blaga in storitev – Člena 38 in 49 – Obveznost preverjanja obstoja neobičajno nizke ponudbe – Merilo za presojo neobičajne nizkosti ponudbe, ki ga določa nacionalna zakonodaja – Neuporaba – Zahteva po obstoju najmanj treh ponudb – Merilo, ki temelji na zahtevi, da je ponudba za več kot 20 % ugodnejša od povprečne vrednosti ponudb, ki so jih predložili drugi ponudniki – Sodni nadzor.#Zadeva C-669/20.

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CELEX:62021CJ0266: Judgment of the Court (Third Chamber) of 6 October 2022.#Sofiyska gradska prokuratura v HV.#Reference for a preliminary ruling – Common transport policy – Directive 2006/126/EC – Article 11(2) and (4) – Suspension of the right to drive a motor vehicle – Driving licence issued by the Member State of normal residence in exchange for a driving licence issued by another Member State – Refusal by the first Member State to enforce a decision suspending the right to drive adopted by the second Member State – Obligation for the second Member State not to recognise, in its territory, the validity of the driving licence that has been suspended.#Case C-266/21.

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CELEX:62021CJ0250: Judgment of the Court (Fourth Chamber) of 6 October 2022.#Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Supply of services for consideration – Exemptions – Article 135(1)(b) – Granting of credit – Sub-participation agreement.#Case C-250/21.

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CELEX:62021CJ0433: Judgment of the Court (Eighth Chamber) of 6 October 2022.#Agenzia delle Entrate v Contship Italia SpA.#References for a preliminary ruling – Direct taxation – Freedom of establishment – Corporate income tax – Measures to prevent tax avoidance by shell companies – Determination of taxable income on the basis of presumed minimum income – Exclusion from the scope of those measures of companies and entities listed on national regulated markets.#Joined Cases C-433/21 and C-434/21.

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CELEX:62021CJ0293: Judgment of the Court (Tenth Chamber) of 6 October 2022.#UAB ,,Vittamed technologijos“, en liquidation v Valstybinė mokesčių inspekcija.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers.#Case C-293/21.

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CELEX:62021CJ0241: Judgment of the Court (Second Chamber) of 6 October 2022.#I. L. v Politsei- ja Piirivalveamet.#Reference for a preliminary ruling – Directive 2008/115/EC – Return of illegally staying third-country nationals – Article 15(1) – Detention – Grounds for detention – General criterion based on the risk that the effective enforcement of the removal would be compromised – Risk that the person concerned would commit a criminal offence – Consequences of the establishment of the offence and the imposition of a penalty – Complication of the removal process – Article 6 of the Charter of Fundamental Rights of the European Union – Restriction of the fundamental right to liberty – Requirement of a legal basis – Requirements of clarity, predictability and accessibility – Protection against arbitrariness.#Case C-241/21.

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CELEX:62021CJ0673: Arrêt de la Cour (septième chambre) du 6 octobre 2022.#KN contre Comité économique et social européen.#Pourvoi – Droit institutionnel – Comité économique et social européen (CESE) – Code de conduite – Allégations de harcèlement moral contre un membre du CESE – Enquête de l’Office européen de lutte antifraude (OLAF) – Décision de décharger le membre de ses fonctions d’encadrement et de gestion du personnel – Recours en annulation et en indemnisation.#Affaire C-673/21 P.

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CELEX:62021CJ0436: Judgment of the Court (Eighth Chamber) of 6 October 2022.#flightright GmbH v American Airlines, Inc.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 3(1)(a) – Scope – Article 2(f) to (h) – Concept of ‘ticket’ – Concept of ‘reservation’ – Concept of ‘connecting flight’ – Reservation through a travel agency – Article 7 – Compensation for air passengers in the event of a long delay to a flight – Transport operation consisting of a number of flights operated by separate operating air carriers – Connecting flight departing from an airport located in a Member State with a stop in Switzerland and final destination in a third country.#Case C-436/21.

October 6, 2022 No Comments

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