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CELEX:62020CJ0045: Judgment of the Court (Eighth Chamber) of 14 October 2021.#E v Finanzamt N and Z vFinanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases C-45/20 and C-46/20.
October 22, 2021 No Comments
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CELEX:62019CJ0845: Sodba Sodišča (tretji senat) z dne 21. oktobra 2021.#Okrazhna prokuratura – Varna proti DR.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Apelativen sad – Varna.#Predhodno odločanje – Pravosodno sodelovanje v kazenskih zadevah – Direktiva 2014/42/EU – Začasno zavarovanje in odvzem predmetov, ki so bili uporabljeni za kazniva dejanja, in premoženjske koristi, pridobljene s kaznivim dejanjem, v Evropski uniji – Področje uporabe – Odvzem nezakonito pridobljenih sredstev – Gospodarska korist, pridobljena s kaznivim dejanjem, za katero ni bila izrečena obsodba – Člen 4 – Odvzem – Člen 5 – Razširjen odvzem – Člen 6 – Odvzem premoženja tretji osebi – Pogoji – Odvzem denarnega zneska, za katerega se zatrjuje, da pripada tretji osebi – Tretja oseba, ki nima pravica biti stranka v postopku odvzema – Člen 47 Listine Evropske unije o temeljnih pravicah.#Zadeva C-845/19.
October 22, 2021 No Comments
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CELEX:62019CJ0845: Judgment of the Court (Third Chamber) of 21 October 2021.#Okrazhna prokuratura – Varna v DR and TS.#Requests for a preliminary ruling from the Apelativen sad – Varna.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/42/EU – Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – Scope – Confiscation of illegally obtained assets – Economic benefit derived from a criminal offence which has not been the subject of a conviction – Article 4 – Confiscation – Article 5 – Extended confiscation – Article 6 – Confiscation from a third party – Conditions – Confiscation of money allegedly belonging to a third party – Third party having no right to appear as a party in the confiscation proceedings – Article 47 of the Charter of Fundamental Rights of the European Union.#Joined Cases C-845/19 and C-863/19.
October 22, 2021 No Comments
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CELEX:62019CJ0373: Judgment of the Court (Ninth Chamber) of 21 October 2021.#Finanzamt München Abteilung III v Dubrovin & Tröger GbR – Aquatics.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) and (j) – Exemptions for certain activities in the public interest – Provision of children’s or young people’s education, school or university education – School or university education – Basic swimming tuition.#Case C-373/19.
October 22, 2021 No Comments
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CELEX:62019CJ0373: Sodba Sodišča (deveti senat) z dne 21. oktobra 2021.#Finanzamt München Abteilung III proti Dubrovin & Tröger GbR – Aquatics.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Bundesfinanzhof.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 132(1)(i) in (j) – Oprostitve za določene dejavnosti, ki so v javnem interesu – Izobraževanje otrok ali mladine, šolsko ali univerzitetno izobraževanje – Šolsko ali univerzitetno izobraževanje – Osnovni plavalni tečaji.#Zadeva C-373/19.
October 22, 2021 No Comments
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CELEX:62019CJ0825: Sodba Sodišča (četrti senat) z dne 21. oktobra 2021.#Beeren-, Wild-, Feinfrucht GmbH proti Hauptzollamt Erfurt.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Thüringer Finanzgericht.#Predhodno odločanje – Carinska unija – Postopek posebne rabe – Dovoljenje z učinkom za nazaj – Uredba (EU) št. 952/2013 – Carinski zakonik Unije – Člen 211(2) – Področje uporabe ratione temporis – Pogoji – Uredba (EGS) št. 2454/93 – Člen 294(2) – Obseg.#Zadeva C-825/19.
October 22, 2021 No Comments
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CELEX:62019CJ0866: Judgment of the Court (Third Chamber) of 21 October 2021.#SC v Zakład Ubezpieczeń Społecznych I Oddział w Warszawie.#Request for a preliminary ruling from the Sąd Najwyższy.#Reference for a preliminary ruling – Social security for migrant workers – Regulation (EC) No 883/2004 – Article 52(1)(b) – Worker who has been employed in two Member States – Minimum period required by national law for acquisition of entitlement to a retirement pension – Account taken of the contribution period completed under the legislation of another Member State – Aggregation – Calculation of the amount of the retirement benefit to be paid.#Case C-866/19.
October 22, 2021 No Comments
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