Prikaz vseh zadetkov portala ZDSS.....

CELEX:62020CA0432: Case C-432/20: Judgment of the Court (Third Chamber) of 20 January 2022 (request for a preliminary ruling from the Verwaltungsgericht Wien — Austria) — ZK (Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Directive 2003/109/EC — Article 9(1)(c) — Loss of the status of long-term resident third-country national — Absence from the territory of the European Union for a period of 12 consecutive months — Interruption of that period of absence — Irregular and short-term stays in the territory of the European Union)
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UPRS sodba I U 336/2020-37
Treba je pritrditi s strani tožnika uveljavljani procesni kršitvi, da je prvostopenjski davčni organ od tožnika v prvotnem postopku neutemeljeno zahteval dokazila, ki niso bila v tožnikovi sferi, s čimer je bilo tožniku naloženo preveliko dokazno breme. V postopku pred izdajo izpodbijane odločbe se torej ni ravnalo po pravilih postopka, kar je vplivalo na pravilnost z izpodbijano odločbo sprejete odločitve pod točko II. izreka, saj se je tožniku očitalo, da ni predložil podporne dokumentacije k spornim devetim računom, zaradi česar so bili računi, prejeti od A. spoznani za neverodostojne knjigovodske listine, izkazani odhodki pa za neskladne z običajno poslovno prakso in da niso posledica opravljanja dejavnosti.
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CELEX:62020CA0347: Case C-347/20: Judgment of the Court (Fifth Chamber) of 27 January 2022 (request for a preliminary ruling from the Administratīvā rajona tiesa — Latvia) — SIA ‘Zinātnes parks’ v Finanšu ministrija (Reference for a preliminary ruling — Structural Funds — European Regional Development Fund (ERDF) — Regulation (EU) No 1303/2013 — Co-financing programme — State aid — Regulation (EU) No 651/2014 — Scope — Limits — Concepts of ‘subscribed share capital’ and ‘undertaking in difficulty’ — Exclusion of undertakings in difficulty from ERDF support — Conditions for the taking effect of an increase of the subscribed share capital — Date of submission of evidence of that increase — Principles of non-discrimination and transparency)
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CELEX:62020CA0261: Case C-261/20: Judgment of the Court (Grand Chamber) of 18 January 2022 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Thelen Technopark Berlin GmbH v MN (Reference for a preliminary ruling — Freedom to provide services — Article 49 TFEU — Directive 2006/123/EC — Article 15 — Architects’ and engineers’ fees — Fixed minimum tariffs — Direct effect — Judgment establishing a failure to fulfil obligations delivered during proceedings before a national court or tribunal)
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CELEX:62020CA0238: Case C-238/20: Judgment of the Court (Third Chamber) of 27 January 2022 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — ‘Sātiņi-S’ SIA (Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Article 17 — Right to property — Directive 2009/147/EC — Compensation for the damage caused to aquaculture by protected wild birds in a Natura 2000 area — Compensation less than the damage actually suffered — Article 107(1) TFEU — State aid — Concept of ‘advantage’ — Conditions — Regulation (EU) No 717/2014 — De minimis rule)
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CELEX:62020CA0181: Case C-181/20: Judgment of the Court (Grand Chamber) of 25 January 2022 (request for a preliminary ruling from the Nejvyšší soud — Czech Republic) — VYSOČINA WIND a.s. v Česká republika — Ministerstvo životního prostředí (Reference for a preliminary ruling — Environment — Directive 2012/19/EU — Waste electrical and electronic equipment — Obligation to finance the costs relating to the management of waste from photovoltaic panels — Retroactive effect — Principle of legal certainty — Incorrect transposition of a directive — Liability of the Member State)
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