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CELEX:62022CO0171: Ordonnance de la Cour (septième chambre) du 5 octobre 2022.#FJ e.a. contre Service européen pour l’action extérieure (SEAE).#Pourvoi – Article 181 du règlement de procédure de la Cour – Fonction publique – Fonctionnaires – Rémunération – Personnel du Service européen pour l’action extérieure (SEAE) – Actualisation des coefficients correcteurs – Répétition des moyens et des arguments présentés devant le Tribunal de l’Union européenne – Défaut de clarté et de précision des moyens – Pourvoi manifestement irrecevable.#Affaire C-171/22 P.

October 13, 2022 No Comments

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CELEX:62021CJ0250: Sodba Sodišča (četrti senat) z dne 6. oktobra 2022.#Szef Krajowej Administracji Skarbowej proti O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Naczelny Sąd Administracyjny.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Opravljanje storitev za plačilo – Oprostitve – Člen 135(1)(b) – Dajanje kreditov – Pogodba o podudeležbi.#Zadeva C-250/21.

October 12, 2022 No Comments

CELEX:62021CJ0250: Judgment of the Court (Fourth Chamber) of 6 October 2022.#Szef Krajowej Administracji Skarbowej v O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Supply of services for consideration – Exemptions – Article 135(1)(b) – Granting of credit – Sub-participation agreement.#Case C-250/21.

October 12, 2022 No Comments

CELEX:62021CJ0433: Judgment of the Court (Eighth Chamber) of 6 October 2022.#Agenzia delle Entrate v Contship Italia SpA.#Requests for a preliminary ruling from the Corte suprema di cassazione.#References for a preliminary ruling – Direct taxation – Freedom of establishment – Corporate income tax – Measures to prevent tax avoidance by shell companies – Determination of taxable income on the basis of presumed minimum income – Exclusion from the scope of those measures of companies and entities listed on national regulated markets.#Joined Cases C-433/21 and C-434/21.

October 12, 2022 No Comments

CELEX:62021CJ0436: Judgment of the Court (Eighth Chamber) of 6 October 2022.#flightright GmbH v American Airlines, Inc.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 3(1)(a) – Scope – Article 2(f) to (h) – Concept of ‘ticket’ – Concept of ‘reservation’ – Concept of ‘connecting flight’ – Reservation through a travel agency – Article 7 – Compensation for air passengers in the event of a long delay to a flight – Transport operation consisting of a number of flights operated by separate operating air carriers – Connecting flight departing from an airport located in a Member State with a stop in Switzerland and final destination in a third country.#Case C-436/21.

October 12, 2022 No Comments

CELEX:62021CJ0293: Judgment of the Court (Tenth Chamber) of 6 October 2022.#UAB ,,Vittamed technologijos“, en liquidation v Valstybinė mokesčių inspekcija.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers.#Case C-293/21.

October 12, 2022 No Comments

CELEX:62021CJ0433: Sodba Sodišča (osmi senat) z dne 6. oktobra 2022.#Agenzia delle Entrate proti Contship Italia SpA.#Predloga(i) za sprejetje predhodne odločbe, ki sta ju vložili Corte suprema di cassazione.#Predhodno odločanje – Neposredno obdavčenje – Svoboda ustanavljanja – Davek od dohodkov pravnih oseb – Davčna ureditev o preprečevanju izogibanja davkom za slamnate družbe – Določitev obdavčljivega dohodka na podlagi domnevnega minimalnega dohodka – Izključitev družb in subjektov, ki kotirajo na nacionalnih reguliranih trgih, s področja uporabe te davčne ureditve.#Združeni zadevi C-433/21 in C-434/21.

October 12, 2022 No Comments

CELEX:62021CJ0293: Sodba Sodišča (deseti senat) z dne 6. oktobra 2022.#UAB ,,Vittamed technologijos“, en liquidation proti Valstybinė mokesčių inspekcija.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Lietuvos vyriausiasis administracinis teismas.#Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Odbitki vstopnega DDV – Blago in storitve, ki jih davčni zavezanec uporabi za izdelavo osnovnih sredstev – Členi od 184 do 187 – Popravki odbitkov – Obveznost popravka odbitkov DDV v primeru začetka likvidacije tega davčnega zavezanca in izbrisa navedenega zavezanca iz registra zavezancev za DDV.#Zadeva C-293/21.

October 12, 2022 No Comments

CELEX:62021CJ0241: Judgment of the Court (Second Chamber) of 6 October 2022.#I. L. v Politsei- ja Piirivalveamet.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Directive 2008/115/EC – Return of illegally staying third-country nationals – Article 15(1) – Detention – Grounds for detention – General criterion based on the risk that the effective enforcement of the removal would be compromised – Risk that the person concerned would commit a criminal offence – Consequences of the establishment of the offence and the imposition of a penalty – Complication of the removal process – Article 6 of the Charter of Fundamental Rights of the European Union – Restriction of the fundamental right to liberty – Requirement of a legal basis – Requirements of clarity, predictability and accessibility – Protection against arbitrariness.#Case C-241/21.

October 12, 2022 No Comments

CELEX:62021CJ0266: Judgment of the Court (Third Chamber) of 6 October 2022.#Criminal proceedings against HV.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Common transport policy – Directive 2006/126/EC – Article 11(2) and (4) – Suspension of the right to drive a motor vehicle – Driving licence issued by the Member State of normal residence in exchange for a driving licence issued by another Member State – Refusal by the first Member State to enforce a decision suspending the right to drive adopted by the second Member State – Obligation for the second Member State not to recognise, in its territory, the validity of the driving licence that has been suspended.#Case C-266/21.

October 12, 2022 No Comments

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