Prikaz vseh zadetkov portala ZDSS.....

CELEX:62020CA0186: Case C-186/20: Judgment of the Court (Tenth Chamber) of 30 September 2021 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovak Republic) — HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Administrative cooperation and combating fraud in the field of value added tax (VAT) — Regulation (EU) No 904/2010 — Articles 10 to 12 — Exchange of information — Tax audit — Time limits — Suspension of the tax audit in case of exchange of information — Non-compliance with the time limits laid down for providing information — Effect on the lawfulness of the suspension of the tax audit)
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CELEX:62020CA0299: Case C-299/20: Judgment of the Court (First Chamber) of 30 September 2021 (request for a preliminary ruling from the Conseil d’État — France) — Icade Promotion SAS, formerly Icade Promotion Logement SAS v Ministère de l’Action et des Comptes publics (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 392 — Margin taxation scheme — Scope — Supply of buildings and building land purchased for resale — Taxable person for whom the VAT on the purchase of buildings was not deductible — Resale subject to VAT — Concept of ‘building land’)
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CELEX:62020CA0296: Case C-296/20: Judgment of the Court (Sixth Chamber) of 30 September 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Commerzbank AG v E.O. (Reference for a preliminary ruling — Judicial cooperation in civil matters — Jurisdiction, recognition and enforcement of judgments — Civil and commercial matters — Lugano II Convention — Article 15(1)(c) — Jurisdiction over consumer contracts — Transfer of the consumer’s domicile to another State bound by the convention)
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