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CELEX:62021CJ0051: Judgment of the Court (Eighth Chamber) of 30 June 2022.#Aktsiaselts M.V.WOOL v Põllumajandus- ja Toiduamet.#Request for a preliminary ruling from the Tallinna Halduskohus.#Reference for a preliminary ruling – Food law – Regulation (EC) No 2073/2005 – Microbiological criteria for foodstuffs – Article 3(1) – Obligations of food business operators – Annex I – Point 1.2 of Chapter 1 – Limit values for the presence of Listeria monocytogenes in fish products before and after being placed on the market – Regulation (EC) No 178/2002 – Article 14(8) – Official controls of the product at the stage at which it is placed on the market – Scope.#Case C-51/21.

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CELEX:62021CJ0105: Judgment of the Court (Fourth Chamber) of 30 June 2022.#Criminal proceedings against Spetsializirana prokuratura.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Charter of Fundamental Rights of the European Union – Articles 6 and 47 – Right to freedom of movement and residence – Right to an effective judicial remedy – Principles of equality and mutual trust – Framework Decision 2002/584/JHA – Directive 2012/13/EU – Right to information in criminal proceedings – Letter of Rights on arrest – Right of a person to be informed of the accusation against him or her in relation to a national arrest warrant – Right of access to the materials of the case – Conditions for issuing a European arrest warrant in respect of an accused person who is in the executing Member State – Primacy of EU law.#Case C-105/21.

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CELEX:62021CJ0099: Judgment of the Court (Fourth Chamber) of 30 June 2022.#Danske Slagtermestre v European Commission.#Case C-99/21 P.

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CELEX:62021CJ0056: Judgment of the Court (Second Chamber) of 30 June 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.

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CELEX:62021CJ0063: Judgment of the Court (Eighth Chamber) of 30 June 2022.#Laure Camerin v European Commission.#Case C-63/21 P.

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CELEX:62021CJ0170: Judgment of the Court (Ninth Chamber) of 30 June 2022.#Profi Credit Bulgaria v T.I.T.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Case C-170/21.

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CELEX:62020CJ0652: Judgment of the Court (Eighth Chamber) of 30 June 2022.#HW and Others v Allianz Elementar Versicherungs AG.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Case C-652/20.

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CELEX:62021CJ0056: Sodba Sodišča (drugi senat) z dne 30. junija 2022.#UAB „ARVI“ ir ko proti Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Predhodno odločanje – Obdavčenje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 137 – Sistem izbirne obdavčitve – Pogoji – Nacionalna ureditev, ki pravico davčnega zavezanca, da izbere, da bo za prodajo nepremičnine obračunal DDV, pogojuje s tem, da se ta nepremičnina prenese na davčnega zavezanca, ki je že identificiran za DDV – Obveznost popraviti odbitke DDV v primeru nespoštovanja tega pogoja – Načela davčne nevtralnosti, učinkovitosti in sorazmernosti.#Zadeva C-56/21.

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CELEX:62021CJ0146: Sodba Sodišča (sedmi senat) z dne 30. junija 2022.#Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice proti VB in Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Curtea de Apel Bucureşti.#Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Izvedbena sklepa 2010/583/EU in 2013/676/EU o dovolitvi Romuniji, da odstopi od člena 193 navedene direktive – Mehanizem obrnjene davčne obveznosti – Dobava lesnih proizvodov – Nacionalna ureditev, ki za uporabo navedenega mehanizma nalaga pogoj identifikacije za namene DDV – Načelo davčne nevtralnosti.#Zadeva C-146/21.

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CELEX:62022CJ0072: Judgment of the Court (First Chamber) of 30 June 2022.#M.A. v Valstybės sienos apsaugos tarnyba.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Case C-72/22 PPU.

July 1, 2022 No Comments

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