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CELEX:62019CJ0717: Sodba Sodišča (sedmi senat) z dne 6. oktobra 2021.#Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe proti Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 90(1) – Zmanjšanje davčne osnove v primeru znižanja cene po opravljeni transakciji – Prispevki, ki jih farmacevtsko podjetje plača državnemu nosilcu zdravstvenega zavarovanja – Člen 273 – Upravne formalnosti, ki jih nacionalna ureditev nalaga za uresničevanje pravice do zmanjšanja – Načeli davčne nevtralnosti in sorazmernosti.#Zadeva C-717/19.

November 4, 2021 No Comments

CELEX:62020CJ0035: Sodba Sodišča (peti senat) z dne 6. oktobra 2021.#Kazenski postopek zoper A.#Predhodno odločanje – Državljanstvo Unije – Pravica državljanov Unije do prostega gibanja na ozemlju držav članic – Člen 21 PDEU – Direktiva 2004/38/ES – Člena 4 in 5 – Obveznost imeti pri sebi osebno izkaznico ali potni list – Uredba (ES) št. 562/2006 (Zakonik o schengenskih mejah) – Priloga VI – Prehod morske meje države članice na rekreacijskem plovilu – Ureditev sankcij, ki se uporablja v primeru gibanja med državami članicami brez osebne izkaznice ali potnega lista – Ureditev kaznovanja z dnevnimi zneski – Izračun denarne kazni glede na povprečni mesečni dohodek storilca – Sorazmernost – Intenzivnost kazni glede na kršitev.#Zadeva C-35/20.

November 4, 2021 No Comments

CELEX:62020CO0691: Ordonnance de la Cour (neuvième chambre) du 22 octobre 2021.#B contre O e.a.#Renvoi préjudiciel – Droit de l’Union européenne – Principes – Article 18 TFUE – Égalité de traitement – Discrimination en raison de la nationalité – Interdiction – Article 49 TFUE – Liberté d’établissement – Responsabilité solidaire, entre les sociétés faisant partie d’un groupe, pour les créances résultant d’un contrat de travail conclu par l’une de ces sociétés – Exclusion par la réglementation de l’État membre concerné des sociétés ayant leur siège dans un autre État membre.#Affaire C-691/20.

November 3, 2021 No Comments

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CELEX:62019CJ0319: Judgment of the Court (Third Chamber) of 28 October 2021.#Komisia za protivodeystvie na koruptsiyata i za otnemane na nezakonno pridobitoto imushtestvo v ZV and Others.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/42/EU – Scope – National legislation providing for the confiscation of illegally obtained assets in the absence of a criminal conviction.#Case C-319/19.

October 29, 2021 No Comments

CELEX:62020CJ0221: Judgment of the Court (Seventh Chamber) of 28 October 2021.#Proceedings brought by A Oy and B Oy.#Requests for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Directive 92/83/EEC – Excise duty – Beer – Article 4(2) – Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries – Treatment as a single independent small brewery or as two or more small breweries – Obligation to transpose.#Joined Cases C-221/20 and C-223/20.

October 29, 2021 No Comments

CELEX:62020CJ0357: Judgment of the Court (Second Chamber) of 28 October 2021.#IE v Magistrat der Stadt Wien.#Request for a preliminary ruling from the Verwaltungsgericht Wien.#Reference for a preliminary ruling – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – Article 12(1) – System of strict protection for animal species – Annex IV(a) – European hamster (Cricetus cricetus) – Resting places and breeding sites – Deterioration or destruction.#Case C-357/20.

October 29, 2021 No Comments

CELEX:62019CJ0915: Judgment of the Court (Fifth Chamber) of 28 October 2021.#Eco Fox Srl and Others v Fallimento Mythen Spa and Others.#Requests for a preliminary ruling from the Consiglio di Stato.#Joined Cases C-915/19 to C-917/19.

October 29, 2021 No Comments

CELEX:62020CJ0221: Sodba Sodišča (sedmi senat) z dne 28. oktobra 2021.#Postopek na predlog A Oy in B Oy.#Predloga(i) za sprejetje predhodne odločbe, ki sta ju vložili Korkein hallinto-oikeus.#Predhodno odločanje – Obdavčenje – Direktiva 92/83/EGS – Trošarine – Pivo – Člen 4(2) – Možnost uporabe nižjih trošarinskih stopenj za pivo, ki ga varijo neodvisne male pivovarne – Obravnava dveh ali več malih pivovarn kot ene same neodvisne male pivovarne – Obveznost prenosa.#Združeni zadevi C-221/20 in C-223/20.

October 29, 2021 No Comments

CELEX:62020CJ0123: Judgment of the Court (Fifth Chamber) of 28 October 2021.#Ferrari SpA v Mansory Design & Holding GmbH and WH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Regulation (EC) No 6/2002 – Community designs – Articles 4, 6 and 11 – Infringement proceedings – Unregistered Community design – Appearance of a part of a product – Conditions for protection – Component part of a complex product – Individual character – Act of making available to the public.#Case C-123/20.

October 29, 2021 No Comments

CELEX:62020CJ0324: Judgment of the Court (First Chamber) of 28 October 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Articles 63 – Chargeability of VAT – Articles 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Articles 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’.#Case C-324/20.

October 29, 2021 No Comments

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