Opredelitev dohodkov, doseženih v tujini oziroma z virom v tujini, za potrebe obdavčenja v Sloveniji
December 16, 2022
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CELEX:62020TO0713: Ordonnance du Tribunal (dixième chambre) du 14 décembre 2022.#OQ contre Commission européenne.#Rectification.#Affaire T-713/20 REC.
December 16, 2022
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Obveznost obračuna DDV ob prenehanju opravljanja obdavčljive ekonomske dejavnosti in obdobje popravka pri osnovnih sredstvih
December 16, 2022
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Novo pojasnilo.
CELEX:62022CO0229: Order of the Court (Eighth Chamber) of 2 December 2022.#NC v Compania Naţională de Transporturi Aeriene Tarom SA.#Request for a preliminary ruling from the Tribunalul Specializat Cluj.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Air transport – Regulation (EC) No 261/2004 – Article 5(1)(c)(iii) – Compensation and assistance to passengers – Cancellation of a flight – Right to compensation in the case of an offer of re-routing – Conditions – Divergence between different language versions of a provision of EU law – Re-routing allowing passengers to depart no more than one hour before their scheduled time of departure.#Case C-229/22.
December 15, 2022
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CELEX:62022CJ0492: Sodba Sodišča (prvi senat) z dne 8. decembra 2022.#CJ proti Openbaar Ministerie.#Predhodno odločanje – Nujni postopek predhodnega odločanja – Pravosodno sodelovanje v kazenskih zadevah – Evropski nalog za prijetje – Okvirni sklep 2002/584/PNZ – Člen 6(2) – Določitev pristojnih pravosodnih organov – Odločitev o odlogu predaje, ki jo je sprejel organ, ki ni izvršitveni pravosodni organ – Člen 23 – Potek rokov za predajo – Posledice – Člen 12 in člen 24(1) – Pridržanje zahtevane osebe v priporu zaradi kazenskega pregona v izvršitveni državi članici – Členi 6, 47 in 48 Listine Evropske unije o temeljnih pravicah – Pravica obdolženca, da je osebno navzoč na sojenju.#Zadeva C-492/22 PPU.
December 15, 2022
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CELEX:62021CJ0577: Judgment of the Court (Tenth Chamber) of 15 December 2022.#LM et NO représentées par CD v HUK-COBURG-Allgemeine Versicherung AG.#Reference for a preliminary ruling – Compulsory insurance against civil liability in respect of the use of motor vehicles – Directive 2009/103/EC – Article 3, fourth paragraph – Concept of ‘personal injury’ – Cover by compulsory insurance – Road traffic accident – Death of a passenger – Right to compensation for minor children – Non-material damage – Suffering of a child resulting from the death of his or her parent as a result of that accident – Compensation only in the event of pathological damage.#Case C-577/21.
December 15, 2022
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CELEX:62022CJ0023: Judgment of the Court (Tenth Chamber) of 15 December 2022.#Caxamar – Comércio e Indústria de Bacalhau SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – State aid – Regulation (EU) No 651/2014 – Exemption of certain categories of aid compatible with the internal market – Guidelines on regional State aid – Scope – Exclusions – Fishery and aquaculture sector – Sector for the processing and marketing of agricultural products – Concept of ‘agricultural products’ – Regulation (EU) No 1379/2013 – Common organisation of the markets in fishery and aquaculture products – Annex I – Activity of processing of fishery and aquaculture products – Salted, frozen and desalted cod.#Case C-23/22.
December 15, 2022
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CELEX:62021CJ0366: Judgment of the Court (Second Chamber) of 15 December 2022.#Maxime Picard v European Commission.#Appeal – Civil service – Members of the contract staff – Pension – Staff Regulations of Officials of the European Union – 2014 reform – Regulation (EU, Euratom) No 1023/2013 – Annex XIII to those regulations – Second paragraph of Article 21 and second subparagraph of Article 22(1) – Transitional measures relating to the annual rate of accrual of pension rights and retirement age – Conditions of Employment of Other Servants of the European Union – Annex – Article 1(1) – Application of those transitional measures by analogy to other staff employed on 31 December 2013 – Signature of new contract as a member of the contract staff – Act adversely affecting an official – Effective judicial protection.#Case C-366/21 P.
December 15, 2022
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CELEX:62021CJ0088: Judgment of the Court (First Chamber) of 15 December 2022.#Regionų apygardos administracinio teismo Kauno rūmai v Lietuvos Respublikos vidaus reikalų ministerija.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Second generation Schengen Information System (SIS II) – Decision 2007/533/JHA – Alert on an object sought – Article 38 – Objectives of the alert – Seizure or use as evidence in criminal proceedings – Article 39 – Execution of the action based on an alert – Measures taken in accordance with the national law of the Member States – National legislation laying down an obligation to prohibit the registration of vehicles which are the subject of alerts in SIS II.#Case C-88/21.
December 15, 2022
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