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CELEX:62020CA0398: Case C-398/20: Judgment of the Court (Sixth Chamber) of 11 November 2021 (request for a preliminary ruling from the Krajský soud v Brně — Czech Republic) — 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)

January 10, 2022 No Comments

CELEX:62021CN0424: Case C-424/21 P: Appeal brought on 12 July 2021 by Sun Stars & Sons Pte Ltd against the judgment of the General Court (Fifth Chamber) delivered on 12 May 2021 in Case T-638/19, Sun Stars & Sons v EUIPO — Valvis Holding (AC AQUA AC)

January 10, 2022 No Comments

CELEX:62020CA0388: Case C-388/20: Judgment of the Court (Eighth Chamber) of 11 November 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Bundesverband der Verbraucherzentralen und Verbraucherverbände — Verbraucherzentrale Bundesverband eV v Dr. August Oetker Nahrungsmittel KG (Reference for a preliminary ruling — Regulation (EU) No 1169/2011 — Provision of food information to consumers — Article 9(1)(l) — Nutrition declaration — Second subparagraph of Article 31(3) — Calculation of the energy value and of the amounts of nutrients — Possibility of providing that information for the food after preparation — Conditions — Second subparagraph of Article 33(2) — Expression on a per portion basis or per consumption unit)

January 10, 2022 No Comments

CELEX:62020CA0340: Case C-340/20: Judgment of the Court (First Chamber) of 11 November 2021 (request for a preliminary ruling from the Cour de cassation — France) — Bank Sepah v Overseas Financial Limited, 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)

January 10, 2022 No Comments

Katalog sporočil za projekt SI NCTS P5

January 10, 2022 No Comments

Nov dokument.

Procesi izmenjave elektronskih sporočil za potrebe gospodarstva za projekt SI NCTS P5

January 10, 2022 No Comments

Nov dokument.

CELEX:62020CA0315: Case C-315/20: Judgment of the Court (Eighth Chamber) of 11 November 2021 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Regione Veneto v Plan Eco Srl (Reference for a preliminary ruling — Environment — Regulation (EC) No 1013/2006 — Shipments of waste — Article 3(5) and Article 11(1)(i) — Directive 2008/98/EC — Waste management — Article 16 — Principles of self-sufficiency and proximity — Decision 2000/532/EC — European Waste Catalogue (EWC) — Mixed municipal waste subject to mechanical treatment which does not alter its nature)

January 10, 2022 No Comments

CELEX:62020CA0214: Case C-214/20: Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Labour Court, Ireland — Ireland) — MG v Dublin City Council (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)

January 10, 2022 No Comments

CELEX:62020CA0281: Case C-281/20: Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Ferimet SL v Administracíon 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)

January 10, 2022 No Comments

CELEX:62020CA0168: Case C-168/20: Judgment of the Court (Third Chamber) of 11 November 2021 (request for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division (Business and Property Courts of England and Wales, Insolvency and Companies List) — United Kingdom) — BJ and OV, joint trustees in bankruptcy of Mr M, v Mrs M, MH, ILA, Mr M (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)

January 10, 2022 No Comments

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