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CELEX:62018TA0616: Case T-616/18: Judgment of the General Court of 2 February 2022 — Polskie Górnictwo Naftowe i Gazownictwo v Commission (Commitments by Gazprom) (Competition — Abuse of a dominant position — Gas markets of central and eastern Europe — Decision to make binding the individual commitments proposed by an undertaking — Article 9 of Regulation (EC) No 1/2003 — Whether the commitments are adequate in the light of the competition concerns initially identified in the statement of objections — Commission decision not to require commitments in relation to some of the initial concerns — Principle of sound administration — Transparency — Obligation to state reasons — Energy-policy objectives of the European Union — Principle of energy solidarity — Misuse of powers)
March 21, 2022
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CELEX:62020CA0461: Case C-461/20: Judgment of the Court (Fourth Chamber) of 3 February 2022 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Advania Sverige AB, Kammarkollegiet v Dustin Sverige AB (Reference for a preliminary ruling — Directive 2014/24/EU — Article 72 — Modification of contracts during their term — Transfer of a framework agreement — New contractor assuming on the insolvency of the initial contractor the rights and obligations attributed to the latter under a framework agreement — Whether need for a new procurement procedure)
March 21, 2022
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CELEX:62017TA0799: Case T-799/17: Judgment of the General Court of 2 February 2022 — Scania and Others v Commission (Competition — Agreements, decisions and concerted practices — Truck manufacturers market — Decision finding an infringement of Article 101 TFEU and of Article 53 of the EEA Agreement — Agreements and concerted practices in relation to the prices of trucks, the timing for the introduction of emission technologies and the passing on to customers of the costs relating to those technologies — ‘Hybrid’ procedure staggered over time — Presumption of innocence — Principle of impartiality — Charter of Fundamental Rights — Single and continuous infringement — Restriction of competition by object — Geographic scope of the infringement — Fine — Proportionality — Equal treatment — Unlimited jurisdiction)
March 21, 2022
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UPRS Sodba I U 989/2020-45
March 18, 2022
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Iz določbe drugega odstavka 68. člena ZDavP-2 izhaja, da je cenitev ugotovitveni postopek, v katerem se ugotavljajo dejstva, ki omogočajo davčnemu organu določiti verjetno davčno osnovo. Verjetno se torej določi (le) davčna osnova, ki se mora približati resnični vrednosti. Dejstva, na katerih ocena temelji, pa mora davčni organ ravno tako izkazati na ravni gotovosti, pri tem je skladno z načelom materialne resnice zavezan ugotavljati tudi dejstva, ki so za davčnega zavezanca ugodna. Razlog postavljenega dokaznega standarda verjetnosti je v tem, da davčni zavezanec ni napovedal dohodkov, ki bi jih moral. Zaradi pomanjkanja podatkov o izvoru premoženja točna določitev neupravičenega prirasta premoženja ni mogoča. Za dejstva, s katerimi zavezanec v skladu s šestim odstavkom 68. člena ZDavP-2 dokazuje, da je davčna osnova nižja (npr. da prirast premoženja temelji na preteklih prihrankih), pa je logično, da za njihovo izkazanost velja dokazni standard gotovosti….
UPRS Sodba II U 260/2018-25
March 18, 2022
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Način obdavčitve dohodka iz oddajanja premoženja v najem je zakonodajalec uredil v 135.č členu ZDoh-2, v katerem je določen cedularni način obdavčitve. Zakonodajelec je s tem zasledoval cilj preglednosti in predvidljivosti davčne stopnje ter poenostavitve postopka plačila davka z namenom stimuliranja trga oddajanja nepremičnin v najem in vlaganja prostovoljnih davčnih napovedi za ta davek, kar so sistemsko upravičeni, stvarno utemeljeni in zato sprejemljivi cilji zakonskega urejanja davčne obveznosti, kar pomeni, da so za takšno ureditev podani ustavno dopustni razlogi.
CELEX:62021CO0816: Ordonnance de la Cour (huitième chambre) du 11 mars 2022.#Luis Miguel Novais contre République portugaise.#Pourvoi – Droit institutionnel – Article 265 TFUE – Recours en carence contre une juridiction nationale – Incompétence manifeste du Tribunal – Pourvoi manifestement non fondé.#Affaire C-816/21 P.
March 18, 2022
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CELEX:62020CC0624: Opinion of Advocate General Richard de la Tour delivered on 17 March 2022.###
March 17, 2022
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CELEX:62020CC0713: Conclusions de l’avocat général M. G. Pitruzzella, présentées le 17 mars 2022.###
March 17, 2022
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