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CELEX:62020CJ0537: Judgment of the Court (First Chamber) of 27 April 2023.#L Fund v Finanzamt D.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Corporate income tax – Taxation of income from immovable property situated within the territory of a Member State – Difference in treatment between resident funds and non-resident funds – Exemption for resident funds only – Comparability of situations – Taking into account of the tax system of investors – None – Justification – Need to preserve the coherence of the national tax system – Need to preserve a balanced distribution of the power of taxation between Member States – None.#Case C-537/20.

April 28, 2023 No Comments

CELEX:62020CJ0537: Sodba Sodišča (prvi senat) z dne 27. aprila 2023.#L Fund proti Finanzamt D.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Bundesfinanzhof.#Predhodno odločanje – Člen 63 PDEU – Prosti pretok kapitala – Davek od dohodkov pravnih oseb – Obdavčitev dohodkov od nepremičnin, ki so na ozemlju države članice – Različno obravnavanje skladov rezidentov in skladov nerezidentov – Oprostitev zgolj skladov rezidentov – Primerljivost položajev – Upoštevanje davčne ureditve, ki se uporablja za vlagatelje – Neobstoj – Upravičitev – Nujnost ohraniti koherentnost nacionalne davčne ureditve – Nujnost ohraniti enakomerno porazdelitev davčne pristojnosti med državami članicami – Neobstoj.#Zadeva C-537/20.

April 28, 2023 No Comments

CELEX:62022TJ0154: Judgment of the General Court (Eighth Chamber) of 26 April 2023.#Volkswagen AG v European Union Intellectual Property Office.#Case T-154/22.

April 28, 2023 No Comments

CELEX:62022TJ0153: Judgment of the General Court (Eighth Chamber) of 26 April 2023.#Volkswagen AG v European Union Intellectual Property Office.#Case T-153/22.

April 28, 2023 No Comments

CELEX:62021CJ0628: Judgment of the Court (Fifth Chamber) of 27 April 2023.#TB v Castorama Polska Sp. z o.o. and „Knor“ Sp. z o.o.#Request for a preliminary ruling from the Sąd Okręgowy w Warszawie.#Reference for a preliminary ruling – Intellectual property – Directive 2004/48/EC – Measures, procedures and remedies necessary to ensure the enforcement of intellectual property rights – Right of information – Locus standi – Need to establish the existence of an intellectual property right in advance.#Case C-628/21.

April 28, 2023 No Comments

CELEX:62021TJ0548: Judgment of the General Court (Single Judge) of 26 April 2023.#Rochem Group AG v European Union Intellectual Property Office.#Case T-548/21.

April 28, 2023 No Comments

CELEX:62021TJ0547: Judgment of the General Court (Single Judge) of 26 April 2023.#Rochem Group AG v European Union Intellectual Property Office.#Case T-547/21.

April 28, 2023 No Comments

CELEX:62022TJ0148: Judgment of the General Court (Third Chamber) of 26 April 2023.#Pinar Kuruyemiş Gida Ve Ihtiyaç Maddeleri Sanayi Ticaret AŞ v European Union Intellectual Property Office.#Case T-148/22.

April 28, 2023 No Comments

CELEX:62022TJ0035: Judgment of the General Court (Third Chamber) of 26 April 2023.#Arkadiusz Kaminski v European Union Intellectual Property Office.#Case T-35/22.

April 28, 2023 No Comments

CELEX:62021TJ0546: Judgment of the General Court (Single Judge) of 26 April 2023.#Rochem Group AG v European Union Intellectual Property Office.#Case T-546/21.

April 28, 2023 No Comments

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