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CELEX:62021CJ0368: Sodba Sodišča (deveti senat) z dne 8. septembra 2022.#R.T. proti Hauptzollamt Hamburg.#Predhodno odločanje – Carinska unija – Carinski zakonik Unije – Uredba (EU) št. 952/2013 – Kraj nastanka carinskega dolga – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 30 – Člen 60 – Člen 71(1) – Obdavčljivi dogodek in obveznost obračuna uvoznega DDV – Kraj nastanka davčnega dolga – Ugotovitev neizpolnitve obveznosti, naložene s carinsko zakonodajo Unije – Določitev kraja uvoza blaga – Prevozno sredstvo, registrirano v tretji državi in vneseno v Evropsko unijo v nasprotju s carinsko zakonodajo.#Zadeva C-368/21.
September 12, 2022 No Comments
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CELEX:62021CJ0098: Sodba Sodišča (sedmi senat) z dne 8. septembra 2022.#Finanzamt R proti W-GmbH.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1), člen 9(1), člen 167 in člen 168(a) – Odbitek vstopnega davka – Pojem „davčni zavezanec“ – Holdinška družba – Izdatki, povezani z vložkom v naravi v odvisni družbi – Nespadanje izdatkov med splošne stroške – Dejavnosti odvisnih družb, ki so večinoma oproščene davka.#Zadeva C-98/21.
September 12, 2022 No Comments
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CELEX:62021CJ0399: Judgment of the Court (Ninth Chamber) of 8 September 2022.#IRnova AB v FLIR Systems AB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 24(4) – Exclusive jurisdiction – Jurisdiction over the registration or validity of patents – Scope – Patent application deposited and patent granted in a third State – Status of inventor – Proprietor of the right to an invention.#Case C-399/21.
September 12, 2022 No Comments
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CELEX:62021CJ0368: Judgment of the Court (Ninth Chamber) of 8 September 2022.#R.T. v Hauptzollamt Hamburg.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation.#Case C-368/21.
September 8, 2022 No Comments
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CELEX:62020CJ0614: Judgment of the Court (First Chamber) of 8 September 2022.#AS Lux Express Estonia v Majandus- ja Kommunikatsiooniministeerium.#Reference for a preliminary ruling – Regulation (EC) No 1370/2007 – Public passenger transport services by rail and by road – Imposition by means of general rules of an obligation to carry certain categories of passenger free of charge – Obligation for the competent authority to grant public service compensation to operators – Calculation method.#Case C-614/20.
September 8, 2022 No Comments
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CELEX:62020CJ0716: Judgment of the Court (Fifth Chamber) of 8 September 2022.#RTL Television GmbH v Grupo Pestana S.G.P.S., S.A. and SALVOR – Sociedade de Investimento Hoteleiro, S.A.#Reference for a preliminary ruling – Copyright and related rights – Satellite broadcasting and cable retransmission – Directive 93/83/EEC – Article 1(3) – Concept of ‘cable retransmission’ – Provider of the retransmission not having the status of a cable operator – Simultaneous, unaltered and unabridged distribution of television and radio programmes broadcast by satellite and intended for reception by the public, performed by the operator of a hotel establishment, by means of a satellite dish, a cable and television or radio sets – None.#Case C-716/20.
September 8, 2022 No Comments
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