Prikaz vseh zadetkov portala ZDSS.....

CELEX:62019TO0689: Order of the General Court (Seventh Chamber) of 11 November 2021.#ZU v European External Action Service.#Action for annulment and for damages – Civil service – Officials – Commission staff serving in the EEAS – Request for reimbursement of mission expenses – Request for assistance – Rejection – Competence of the author of the act – Delegation of powers – Pre-litigation procedure – Designation of the defendant – Partial inadmissibility – Principle of sound financial management – Misuse of powers – Action in part manifestly lacking any foundation in law.#Case T-689/19.
Več o... »
CELEX:62020CJ0257: Judgment of the Court (Fifth Chamber) of 24 February 2022.#„Viva Telecom Bulgaria“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia.#Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exemption from withholding tax – Directive 2008/7/EC – Raising of capital – Article 3 – Contributions of capital – Article 5(1)(a) – Indirect tax exemption – Articles 63 and 65 TFEU – Free movement of capital – Taxation of the gross amount of notional interest – Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund – Difference in treatment – Justification – Balanced allocation of the power to impose taxes between the Member States – Effective collection of tax – Combating of tax avoidance.#Case C-257/20.
Več o... »